Healthy Extracts (HYEX) 10-K 8 Jun 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	May 22, 2018	Jun. 30, 2017
Document And Entity Information
Entity Registrant Name	GREY CLOAK TECH INC.
Entity Central Index Key	1,630,176
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 875,609
Entity Common Stock, Shares Outstanding		469,012,760
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2017	Dec. 31, 2016
CURRENT ASSETS
Cash	$ 81,653	$ 24,102
Accounts receivable	16,000	66,000
Inventory	48,466
Prepaid expenses		7,433
Note receivable - related party	79,295	46,295
Accrued interest receivable	1,590
Total current assets	227,004	143,830
Fixed assets, net of accumulated depreciation of $1,121 and $395, respectively	1,650	1,186
Website, net of accumulated amortization of $4,002 and $1,633, respectively	50,457	1,167
Trademarks	1,650
Goodwill	841,982
Total other assets	895,739	2,353
TOTAL ASSETS	1,122,743	146,183
CURRENT LIABILITIES
Accounts payable	67,364	4,000
Accounts payable - related party	4,000	19,799
Accrued payroll and taxes		6,111
Notes payable - related party	59,810	15,000
Convertible debt, net of discount of $305,396 and $54,653, respectively	316,781	405,097
Convertible debt - related party, net of discount of $23,871 and $0, respectively	6,129
Accrued interest payable	24,059	16,130
Accrued interest payable - related party	1,159	513
Derivative liabilities	1,822,568	2,038,952
Total current liabilities	2,301,870	2,505,602
Total liabilities	2,301,870	2,505,602
STOCKHOLDERS' EQUITY
Preferred stock, $0.001 par value, 75,000,000 shares authorized, 1,333,334 and no shares issued and outstanding, respectively	1,333
Common stock, $0.001 par value, 2,500,000,000 shares authorized, 224,605,587 and 17,156,276 shares issued and outstanding, respectively	224,606	17,156
Additional paid-in capital	6,278,316	1,744,732
Accumulated deficit	(7,683,382)	(4,121,307)
Total stockholders' equity	(1,179,127)	(2,359,419)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 1,122,743	$ 146,183

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Balance Sheets Parenthetical
Fixed Assets, net of accumulated depreciation	$ 1,121	$ 395
Website, net of accumulated depreciation	$ 4,002	$ 1,633
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	75,000,000	75,000,000
Preferred Stock, Shares Issued	1,333,334	0
Preferred Stock, Shares Outstanding	1,333,334	0
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	2,500,000,000	2,500,000,000
Common Stock, Shares Issued	224,605,587	17,156,276
Common Stock, Shares Outstanding	224,605,587	17,156,276

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Statement [Abstract]
REVENUE	$ 128,105	$ 162,750
COST OF REVENUE	43,648	26,933
GROSS PROFIT	84,457	135,817
OPERATING EXPENSES
General and administrative	538,700	758,427
General and administrative - related party	413,224	203,150
Total operating expenses	951,924	961,577
OTHER INCOME
Interest expense, net of interest income	(2,635,181)	(1,072,978)
Interest expense - related party	(1,146)	(513)
Change in fair value of derivative	111,307	(1,423,715)
Loss on extinguishment of debt	(169,588)	(47,969)
Total other income	(2,694,608)	(2,545,175)
Net loss before income tax benefit	(3,562,075)	(3,370,935)
Income tax provision
NET LOSS	$ (3,562,075)	$ (3,370,935)
Loss per share - basic and diluted	$ (0.06)	$ (0.21)
Weighted average number of shares outstanding - basic and diluted	56,302,452	15,685,685

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Common Stock	Additional Paid-In Capital	Equity Instruments To Be Issued	Accumulated Deficit	Total
Beginning Balance at Dec. 31, 2015	$ 14,732	$ 766,802	$ 98,809	$ (750,372)	$ 129,971
Beginning Balance, in Shares at Dec. 31, 2015	14,731,666
Exercise of warrants for cash	$ 75	37,425			37,500
Exercise of warrants for cash, in Shares	75,000
Cashless exercise of warrants	$ 953	(953)
Cashless exercise of warrants, in Shares	953,720
Issuance of common stock for financing	$ 60	13,140			13,200
Issuance of common stock for financing, in Shares	60,000
Issuance of common stock for debt conversion	$ 1,336	434,589			435,925
Issuance of common stock for debt conversion, in Shares	1,335,890
Issuance of warrants and modifications		373,729	(98,809)		274,920
Beneficial conversion feature		120,000			120,000
Net loss for the period				(3,370,935)	(3,370,935)
Ending Balance at Dec. 31, 2016	$ 17,156	1,744,732		(4,121,307)	(2,359,419)
Ending Balance, in Shares at Dec. 31, 2016	17,156,276
Exercise of warrants for cash
Cashless exercise of warrants	$ 22,434	7,368			29,802
Cashless exercise of warrants, in Shares	22,434,334
Issuance of common stock for debt conversion	$ 185,016	2,668,311			2,853,327
Issuance of common stock for debt conversion, in Shares	185,014,977
Issuance of warrants and modifications		15,379			15,379
Issuance of shares for executive bonuses		137,525			137,712
Settlement of convertible debt		850,573			850,573
Issuance of shares acquisition of Eqova		805,815			806,915
Issuance of shares acquisition of website		48,613			48,659
Net loss for the period				(3,562,075)	(3,562,075)
Ending Balance at Dec. 31, 2017	$ 224,606	$ 6,278,316		$ (7,683,382)	$ (1,179,127)
Ending Balance, in Shares at Dec. 31, 2017	224,605,587

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash Flows from Operating Activities:
Net Loss	$ (3,562,075)	$ (3,370,935)
Adjustments to reconcile net loss to net cash used in operating activities:
Deprecation and amortization	3,094	1,329
Loss on disposal of assets		2,664
Warrants issued for services	15,379	315,019
Non-cash fees including penalties	137,712
Non-cash interest	2,590,176	1,045,187
Change in fair value on derivative liability	(111,307)	1,423,715
Loss on extinguishment of debt	169,588	47,969
Changes in operating assets and liabilities:
Accounts receivable	19,000	(9,500)
Inventory	862
Prepaid expenses	7,433	(1,407)
Accrued interest receivable	(1,590)
Accounts payable	42,822	(8,892)
Accounts payable - related party	(15,799)	19,799
Accrued payroll and taxes	(6,111)	(6,149)
Accrued interest payable	6,943	16,130
Accrued interest payable - related party	646	513
Net Cash used in Operating Activities	(672,227)	(537,058)
Cash Flows from Investing Activities:
Purchase of fixed assets	(1,189)	(1,581)
Purchase of website	(3,000)
Payments for note receivable	(33,000)	(46,295)
Cash acquired	5,217
Net Cash used in Investing Activities	(31,972)	(47,876)
Cash Flows from Financing Activities:
Proceeds from issuance of notes payable		35,000
Proceeds from issuance of convertible debt, net of original issue discount of $133,000 and $37,250, respectively	973,000	485,000
Payments for repayment of convertible debt	(186,250)
Payments for repayment of notes payable - related party	(15,000)
Liabilities assumed	(10,000)
Proceeds from modification of warrants		50,000
Proceeds from exercise of warrants		37,500
Net Cash provided by Financing Activities	761,750	607,500
Increase in cash	57,551	22,566
Cash at beginning of period	24,102	1,536
Cash at end of period	81,653	24,102
Supplemental disclosure of non-cash financing activities:
Beneficial conversion feature and warrants recognized as a discount	1,014,500	280,422
Conversion of debt for shares of common stock	757,323	73,804
Common stock issued in connection with debt conversion	$ 2,853,327	$ 435,925

STATEMENTS OF CASH FLOWS (Paren

STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement of Cash Flows [Abstract]
Proceeds from issuance of convertible debt, discount	$ 133,000	$ 37,250

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS Grey Cloak Tech Inc. (the “Company”) was incorporated in the State of Nevada on December 19, 2014. The Company was formed to provide cloud based software to detect advertising fraud on the internet. The Company has acquired Eqova Life Sciences and is transitioning it business towards marketing and selling CBD oil products.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP). Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash Cash includes cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. Fixed Assets Property and equipment are stated at cost. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets, as follows: Description Estimated Life Computer equipment 3 years The estimated useful lives are based on the nature of the assets as well as current operating strategy and legal considerations such as contractual life. Future events, such as property expansions, property developments, new competition, or new regulations, could result in a change in the manner in which the Company uses certain assets requiring a change in the estimated useful lives of such assets. Maintenance and repairs that neither materially add to the value of the asset nor appreciably prolong its life are charged to expense as incurred. Gains or losses on disposition of property and equipment are included in the statements of operations. There were no dispositions during the periods presented. Website The Company capitalizes the costs associated with the development of the Company’s website pursuant to ASC Topic 350. Other costs related to the maintenance of the website are expensed as incurred. Amortization is provided over the estimated useful lives of 3 years using the straight-line method. The Company has commenced amortization upon completion of the Company’s fully operational website. Amortization expense for the years ended December 31, 2017 and 2016 was $2,368 and $933, respectively. Revenue Recognition We recognize revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided to the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of our fees is probable. The Company will record revenue when it is realizable and earned and the computer programming services or marketing services have been rendered to the customers. Additionally, the Company will record revenue from the sale of its software when the software is delivered to the customer or it will be recognized ratably throughout the term of the contract. The Company records revenue upon shipment of the products to the customers. Concentration One customer accounted for 94% and 100% of total revenue earned during the years ended December 31, 2017 and 2016, respectively. 100% and 100% of the accounts receivable is due from this customer at December 31, 2017 and 2016, respectively. Advertising Advertising costs are anticipated to be expensed as incurred; however there were advertising costs included in general and administrative expenses for the years ended December 31, 2017 and 2016. Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Accounting for Income Taxes”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. As of December 31, 2017 and 2016, the Company did not have any amounts recorded pertaining to uncertain tax positions. Fair Value Measurements The Company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, including cash and cash equivalents are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example cash flow modeling inputs based on assumptions) The derivative liabilities in connection with the conversion feature of the convertible debt, classified as a Level 3 liability, is the only financial liability measure at fair value on a recurring basis. The change in Level 3 financial instrument is as follows: Balance, January 1, 2016 $ - Issued during the year ended December 31, 2016 982,481 Change in fair value recognized in operations 1,423,715 Converted during the year ended December 31, 2016 (367,244) Balance, December 31, 2016 $ 2,038,952 Balance, January 1, 2017 $ 2,038,952 Issued during the year ended December 31, 2017 2,518,163 Change in fair value recognized in operations (111,307) Converted during the year ended December 31, 2017 (2,623,240) Balance, December 31, 2017 $ 1,822,568 Convertible Instruments The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC 815 “ Derivatives and Hedging Activities Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the shares issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities. During the year ending December 31, 2017, the Company recognized a gain on extinguishment of $169,588 from the conversion of convertible debt with a bifurcated conversion option. Common Stock Purchase Warrants The Company classifies as equity any contracts that require physical settlement or net-share settlement or provide a choice of net-cash settlement or settlement in the Company’s own shares (physical settlement or net-share settlement) provided that such contracts are indexed to our own stock as defined in ASC 815-40 ("Contracts in Entity's Own Equity"). The Company classifies as assets or liabilities any contracts that require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside our control) or give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification is required.

GOING CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
GOING CONCERN	NOTE 3 – GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has generated minimal revenues from operations. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and incurring start up costs and expenses. As a result, the Company incurred accumulated net losses from Inception (December 19, 2014) through the period ended December 31, 2017 of $7,683,382. In addition, the Company’s development activities since inception have been financially sustained through equity financing. Management plans to seek funding through debt and equity financing.

RELATED PARTY

RELATED PARTY	12 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
RELATED PARTY	NOTE 4 – RELATED PARTY For the years ended December 31, 2017 and 2016, the Company had expenses totaling $99,073 and $96,000, respectively, to an officer and director for salaries, which is included in general and administrative expenses – related party on the accompanying statement of operations. As of December 31, 2017, there was no accounts payable – related party. For the year ended December 31, 2017, the Company issued 146,330 shares of preferred stock valued at $107,342 for a bonus to the officer and director. For the years ended December 31, 2017 and 2016, the Company had expenses totaling $114,000 and $107,150 to a company owned by an officer and director for consulting fees, which is included in general and administrative expenses – related party on the accompanying statement of operations. As of December 31, 2017, there was $0 in accounts payable – related party. For the year ended December 31, 2017, the Company issued 41,403 shares of preferred stock valued at $30,371 for a bonus to the officer and director. For the year ended December 31, 2017, the Company had expenses totaling $58,437 to an officer and director for consulting fees, which is included in general and administrative expenses – related party on the accompanying statement of operations. As of December 31, 2017, there was $0 in accounts payable – related party. For the year ended December 31, 2017, the Company had expenses totaling $4,000 to the wife of an officer and director for consulting fees, which is included in general and administrative expenses – related party on the accompanying statement of operations. As of December 31, 2017, there was $4,000 in accounts payable – related party.

NOTES PAYABLE - RELATED PARTY

NOTES PAYABLE - RELATED PARTY	12 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTES PAYABLE - RELATED PARTY	NOTE 5 – NOTES PAYABLE – RELATED PARTY On July 28, 2016, the Company received a loan of $15,000 from an officer and director of the Company. The loan bears interest at 8% per annum and due the earlier of January 27, 2017 or when the Company receives financing of over $45,000. During the year ended December 31, 2017 the Company repaid the entire principal balance of $15,000. The balance at December 31, 2017 was $0. Unsecured convertible debt, due 10/17/18, 5% interest, converts at a 50% discount to market price based on the last 3 days trading price $ 30,000 TOTAL $ 30,000 The note is presented net of a discount of $23,871 on the accompanying balance sheet.

CONVERTIBLE DEBT

CONVERTIBLE DEBT	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
CONVERTIBLE DEBT	NOTE 6 – CONVERTIBLE DEBT Unsecured convertible debt, due 12/01/17, 12% interest, converts at a 45% discount to market price based on the last 20 days trading price $ 28,027 Unsecured convertible debt, due 08/24/18, 12% interest, converts at a 50% discount to market price based on the last 25 days trading price 110,000 Unsecured convertible debt, due 10/04/18, 8% interest, converts at a 55% discount to market price based on the last 20 days trading price 50,000 Unsecured convertible debt, may borrow up to $300,000, due 10/04/18, 8% interest, converts at a 44% discount to market price based on the last 20 days trading price 30,000 Unsecured convertible debt, may borrow up to $300,000, due 11/09/18, 8% interest, converts at a 44% discount to market price based on the last 20 days trading price 45,000 Unsecured convertible debt, due 04/10/18, 10% interest, converts at the lower of $0.03 or a 45% discount to market price based on the last 20 days trading price 30,000 Unsecured convertible debt, due 08/17/17, 12% interest, converts at a 45% discount to market price based on the last 20 days trading price 9,500 Unsecured convertible debt, due 01/23/18, 8% interest, converts at the lower of $0.04 or a 40% discount to market price based on the last 20 days trading price 50,000 Unsecured convertible debt, due 10/26/18, 8% interest, converts at a 45% discount to market price based on the last 20 days trading price 10,000 Unsecured convertible debt, due 02/24/18, $4,000 OID, converts at the lower of $0.03 or a 40% discount to market price based on the last 20 days trading price 24,000 Unsecured convertible debt, due 03/09/18, 10% interest, converts at the lower of $0.03 or a 45% discount to market price based on the last 20 days trading price 10,000 Unsecured convertible debt, due 06/26/18, 9% interest, converts at a 42% discount to market price based on the last 15 days trading price 50,000 Unsecured convertible debt, due 12/01/17, 12% interest, converts at a 50% discount to market price based on the last 20 days trading price 66,000 Unsecured convertible debt, due 02/20/18, 12% interest, converts at a 39% discount to market price based on the average of the lowest 2 trading prices in the last 15 days trading price 6,900 Unsecured convertible debt, due 06/30/18, 12% interest, converts at a 39% discount to market price based on the average of the lowest 2 trading prices in the last 15 days trading price 53,000 Unsecured convertible debt, due 07/30/18, 12% interest, converts at a 39% discount to market price based on the average of the lowest 2 trading prices in the last 15 days trading price 43,000 Unsecured convertible debt, due 01/19/17, 8% interest, default interest at 18%, converts at a 54% discount to market price based on the lowest trading prices in the last 20 days trading price 6,749 SUBTOTAL 622,176 Less: Discount (305,395) TOTAL 316,781 During the year ended December 31, 2017, the Company recorded interest expense of $71,193, and amortization of debt discount of $689,995. During the year ended December 31, 2016, the Company recorded interest expense of $18,433 and amortization of debt discount of $218,819. The Company has determined that the conversion feature embedded in the notes referred to above that contain a potential variable conversion amount constitutes a derivative which has been bifurcated from the note and recorded as a derivative liability, with a corresponding discount recorded to the associated debt.

INCOME TAX

INCOME TAX	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 7 – INCOME TAX The provisions for federal income tax at 34% for the years ended December 31, 2017 and 2016 consist of the following: Year Ended December 31, 2017 Year Ended December 31, 2016 Income tax expense (benefit) at statutory rate $ (1,246,000) $ (1,179,800) Permanent differences 942,000 931,900 Change in valuation allowance 304,000 247,900 Income tax benefit $ - $ - The tax effects of temporary differences that give rise to the Company’s net deferred tax assets as of December 31, 2017 and 2016 are as follows: Year Ended December 31, 2017 Year Ended December 31, 2016 Net operating loss $ 513,000 $ 408,700 Valuation allowance (513,000) (408,700) Net deferred tax asset $ - $ - The Company has approximately $2,447,000 of net operating losses (“NOL”) carried forward to offset taxable income in future years which expire commencing in fiscal 2034. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on the assessment, management has established a full valuation allowance against all of the deferred tax assets relating to NOLs for every period because it is more likely than not that all of the deferred tax assets will not be realized. The Company s deferred tax assets and liabilities were remeasured to reflect the reduction in the U.S. corporate income tax rate from 35% to 21%, resulting in a deferred tax expense of $343,000 for the year ended December 31, 2017 that is still fully valued against as of December 31, 2017. This expense is attributable to the Company being in a net deferred tax asset position at the time of remeasurement. As the company maintains fully valuation allowance, this amount can be seen on the rate reconciliation as an adjustment to deferred tax asset and corresponding valuation allowance. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the Tax Act ) was signed into law making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a federal corporate tax rate decrease from 35% to 21% for tax years beginning after December 31, 2017, the transition of U.S international taxation from a worldwide tax system to a territorial system, and a one-time transition tax on the mandatory deemed repatriation of foreign earnings. We have estimated our provision for income taxes in accordance with the Tax Act and guidance available as of the date of this filing but have kept the full valuation allowance. As a result have recorded no income tax expense in the fourth quarter of 2017, the period in which the legislation was enacted. On December 22, 2017, Staff Accounting Bulletin No. 118 ("SAB 118") was issued to address the application of US GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Act. The deferred tax expense recorded in connection with the remeasurement of deferred tax assets is a provisional amount and a reasonable estimate at December 31, 2017 based upon the best information currently available. The ultimate impact may differ from these provisional amounts, possibly materially, due to, among other things, additional analysis, changes in interpretations and assumptions the Company has made, additional regulatory guidance that may be issued, and actions the Company may take as a result of the Tax Act. Any subsequent adjustment to these amounts will be recorded to current tax expense in the quarter of 2018 when the analysis is complete. The accounting is expected to be complete when the 2017 U.S. corporate income tax return is filed in 2018.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 8 – STOCKHOLDERS’ EQUITY Authorized Stock The Company has authorized 75,000,000 common shares with a par value of $0.001 per share. Each common share entitles the holder to one vote on any matter on which action of the stockholders of the corporation is sought. During February 2017, the Company increased authorized number of common shares to 500,000,000. Also, the Company increased the preferred stock to 75,000,000 shares and designated 25,000,000 shares of preferred stock to Series A Convertible Preferred Stock. During January 2018, the Company increased its authorized number of common shares to 1,000,000,000. During April 2018, the Company increased authorized number of common shares to 2,500,000,000. .On October 16, 2017, the Company filed an Amended and Restated Certificate of Designation of the Rights, Preferences, Privileges and Restrictions of the Series A Convertible Preferred Stock (the “Amended Certificate”) with the Secretary of State of the State of Nevada. The Amended Certificate reduces the number of preferred shares designated as Series A Preferred Stock from 25,000,000 shares to 1,333,334 shares. The Amended Certificate also changes the conversion and voting rights of the Series A Preferred Stock. The Series A Preferred Stock is now convertible into the number of shares of our common stock equal to 0.00006% of our outstanding common stock upon conversion. The voting rights of the Series A Preferred Stock are now equal to the number of shares of common stock into which the Series A Preferred Stock may convert. Preferred Share Issuances During the year ended December 31, 2017, the Company issued 187,733 shares of preferred stock for bonuses for its officers and directors with a fair value of $137,712. During the year ended December 31, 2017, the Company issued 1,100,000 shares of preferred stock for the acquition of Eqova Life Sciences. During the year ended December 31, 2017, the Company issued 45,601 shares of preferred stock for the acquition of a website. Common Share Issuances During the year ended December 31, 2016, the Company issued 75,000 shares of common stock to an investor that exercised their warrants for cash totaling $37,500. During the year ended December 31, 2016 the Company issued 953,720 shares of common stock for the cashless exercise of 1,250,000 warrants. During the year ended December 31, 2016 the Company agreed to issue 60,000 shares of common stock to the lender as part of the note payable. During the year ended December 31, 2016 the Company issued 1,335,890 shares of common stock for the conversion of debt. During the year ended December 31, 2017, the Company issued a total of 22,434,334 shares for the cashless exercise of warrants. During the year ended December 31, 2017, the Company issued a total of 185,014,977 shares for the conversion of debt with a fair value of $2,853,327. During the year ended December 31, 2017, the Company issued warrants and modified the terms of the warrants with a fair value of $15,379. During the year ended December 31, 2017, the Company settled convertible debt with cash of $850,573 Warrant Issuances On March 4, 2016, the Company entered into a consulting services agreement to provide business development services and issued 600,000 warrants. The warrants allow the holder to purchase 600,000 shares of common stock at an exercise price of $0.80 per share and are exercisable for 2 years. On May 5, 2016, the Company and the consultant agreed to rescind the agreement. On August 1, 2016, the Company entered into a consulting services agreement with a third party entity for an indefinite period of time. The services will continue until either party provides thirty days written notice of termination. The compensation for the agreement is 6,500,000 cashless exercise warrants. The warrants are exercisable at $0.12 per share and have a life of three years. The first 500,000 warrants vest immediately and the remaining 6,000,000 warrants vest upon consummation of a transaction as defined in the agreement, during the term of the consulting agreement or the six month period after the termination. On August 22, 2016, the Company granted 60,000 warrants as part of convertible debt. The warrants allow the holder to purchase 60,000 shares of common stock at an exercise price of $0.51 per share and are exercisable for 5 years. On October 17, 2017, the Company granted 1,200,000 warrants as part of convertible debt to an officer and director of the Company. The warrants allow the holder to purchase 1,200,000 shares of common stock at an exercise price of $0.25 per share and are exercisable for 3 years. As of December 31, 2017, there were 10,956,250 warrants outstanding, of which 3,956,250 are fully vested. As of December 31, 2016, there were 9,756,250 warrants outstanding, of which 2,756,250 are fully vested.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
ACQUISITIONS	NOTE 9 – ACQUISITIONS On October 17, 2017, the Company entered into a Share Exchange Agreement with Eqova Life Sciences (“Eqova”) and issued 1,100,000 shares of Series A Convertible Preferred Stock in exchange for 100% of Eqova. The shares are convertible into approximately 66% of the total outstanding common stock as of the date of the closing. Of the total shares issued to Eqova only 550,000 shares are vested and the remaining 550,000 shares will vest upon sales of $100,000 for three consecutive months or $300,000 gross sales in any calendar quarter. Any unvested shares as of October 17, 2019, will be repurchased by the Company at a price of $0.01 per share. The Company wanted to position itself to take advantage of the growing hemp based marketplace as it is one of the fastest growing segments in the United States. In accordance with the acquisition method of accounting, the Company allocated the consideration to the net tangible and identifiable intangible assets based on their estimated fair values. Goodwill represents the excess of the purchase price over the fair value of the underlying net tangible and identifiable intangible assets. The following table presents the consideration of net assets purchased: 1,100,000 shares of preferred stock issued $ 806,915 Total Purchase Price $ 806,915 The assets acquired and liabilities assumed as part of our acquisition were recognized at their fair values as of the effective acquisition date, October 17, 2017. The following table summarizes the fair values assigned to the assets acquired and liabilities assumed. Cash $ 5,217 Current assets 49,328 Intangible assets 1,650 Goodwill 841,982 Current liabilities (91,262 ) Net assets acquired $ 806,915 The following table provides unaudited pro forma results of operations for the fiscal years ended December 31, 2017 and 2016 as if the acquisitions had been consummated as of the beginning of each period presented. The pro forma results include the effect of certain purchase accounting adjustments, such as the estimated changes in depreciation and amortization expense on the acquired intangible assets. However, pro forma results do not include any anticipated cost savings or other effects of the planned integration of the companies. Accordingly, such amounts are not necessarily indicative of the results if the acquisition has occurred on the dates indicated, or which may occur in the future. (Unaudited) Pro Forma Results Year ended December 31, 2017 2016 Revenues $ 128,105 $ 162,750 Loss before income taxes $ 3,564,115 $ 3,370,935 Fully diluted loss per share $ 0.07 $ 0.21

BUSINESS SEGMENT INFORMATION

BUSINESS SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
BUSINESS SEGMENT INFORMATION	NOTE 10 – BUSINESS SEGMENT INFORMATION As of October 17, 2017, the Company operated in two reportable segments (Advertising and CBD) supported by a corporate group which conducts activities that are non-segment specific. The following table present selected financial information about the Company’s reportable segments for the year ended December 31, 2017. CONSOLIDATED ADVERTISING CBD CORPORATE Revenue 128,105 120,500 7,605 - Cost of Revenue 43,648 38,887 4,761 - Long-lived Assets 843,632 - 843,632 - Loss Before Income Tax (3,562,075) (81,613) (2,844) (3,477,618) Identifiable Assets 279,111 172,943 106,168 - Depreciation and Amortization 3,094 1,659 1,435 -

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS Subsequent to December 31, 2017, the Company issued a total of 244,407,173 shares of common stock in exchange for the conversion of debt totaling $161,580 in principal, $7,014 in interest, $14,915 in penalties and $3,500 in fees. On January 2, 2018, the Company executed a convertible promissory note for $35,000. The loan is due on October 10, 2018 and bears interest at 12% per annum. The shares are convertible into common shares at a discount to the market price of 39% based on the average of the lowest two trading prices from the latest 15-day trading period. On January 2, 2018, the Company we received our sixth tranche of funding totaling $40,000 as part of the convertible debenture for up to $300,000. The loan is due on January 2, 2019 and bears interest at 8% per annum. The shares are convertible into common shares at a discount to the market price of 30% based on the average of the lowest two trading prices from the latest 15-day trading period. On January 3, 2018, the Company amended its articles of incorporation and increased its authorized number of common shares to 1,000,000,000. On February 1, 2018, the Company executed a convertible promissory note for $110,000. The loan is due on November 1, 2018 and bears interest at 12% per annum. The shares are convertible into common shares at a discount to the market price of 50% based on the lowest trading price from the latest 25-day trading period. On February 5, 2018, the Company executed a convertible promissory note for $50,000. The loan is due on February 2, 2019 and bears interest at 8% per annum. The shares are convertible into common shares at a discount to the market price of 45% based on the lowest two trading price from the latest 20-day trading period. On April 27, 2018, the Company amended its articles of incorporation and increased its authorized number of common shares to 2,500,000,000.

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP).
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash	Cash Cash includes cash in banks, money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value.
Fixed Assets	Fixed Assets Property and equipment are stated at cost. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets, as follows: Description Estimated Life Computer equipment 3 years The estimated useful lives are based on the nature of the assets as well as current operating strategy and legal considerations such as contractual life. Future events, such as property expansions, property developments, new competition, or new regulations, could result in a change in the manner in which the Company uses certain assets requiring a change in the estimated useful lives of such assets. Maintenance and repairs that neither materially add to the value of the asset nor appreciably prolong its life are charged to expense as incurred. Gains or losses on disposition of property and equipment are included in the statements of operations. There were no dispositions during the periods presented. Website The Company capitalizes the costs associated with the development of the Company’s website pursuant to ASC Topic 350. Other costs related to the maintenance of the website are expensed as incurred. Amortization is provided over the estimated useful lives of 3 years using the straight-line method. The Company has commenced amortization upon completion of the Company’s fully operational website. Amortization expense for the years ended December 31, 2017 and 2016 was $2,368 and $933, respectively.
Revenue Recognition	Revenue Recognition We recognize revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided to the customer; (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of our fees is probable. The Company will record revenue when it is realizable and earned and the computer programming services or marketing services have been rendered to the customers. Additionally, the Company will record revenue from the sale of its software when the software is delivered to the customer or it will be recognized ratably throughout the term of the contract. The Company records revenue upon shipment of the products to the customers.
Concentration	Concentration One customer accounted for 94% and 100% of total revenue earned during the years ended December 31, 2017 and 2016, respectively. 100% and 100% of the accounts receivable is due from this customer at December 31, 2017 and 2016, respectively.
Advertising	Advertising Advertising costs are anticipated to be expensed as incurred; however there were advertising costs included in general and administrative expenses for the years ended December 31, 2017 and 2016.
Income Taxes	Income Taxes The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Accounting for Income Taxes”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities and for operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized. As of December 31, 2017 and 2016, the Company did not have any amounts recorded pertaining to uncertain tax positions.
Fair Value Measurements	Fair Value Measurements The Company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, including cash and cash equivalents are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example cash flow modeling inputs based on assumptions) The derivative liabilities in connection with the conversion feature of the convertible debt, classified as a Level 3 liability, is the only financial liability measure at fair value on a recurring basis. The change in Level 3 financial instrument is as follows: Balance, January 1, 2016 $ - Issued during the year ended December 31, 2016 982,481 Change in fair value recognized in operations 1,423,715 Converted during the year ended December 31, 2016 (367,244) Balance, December 31, 2016 $ 2,038,952 Balance, January 1, 2017 $ 2,038,952 Issued during the year ended December 31, 2017 2,518,163 Change in fair value recognized in operations (111,307) Converted during the year ended December 31, 2017 (2,623,240) Balance, December 31, 2017 $ 1,822,568
Convertible Instruments	Convertible Instruments The Company evaluates and account for conversion options embedded in convertible instruments in accordance with ASC 815 “ Derivatives and Hedging Activities Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments (when it has been determined that the embedded conversion options should not be bifurcated from their host instruments) as follows: The Company records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the shares issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities. During the year ending December 31, 2017, the Company recognized a gain on extinguishment of $169,588 from the conversion of convertible debt with a bifurcated conversion option.
Common Stock Purchase Warrants	Common Stock Purchase Warrants The Company classifies as equity any contracts that require physical settlement or net-share settlement or provide a choice of net-cash settlement or settlement in the Company’s own shares (physical settlement or net-share settlement) provided that such contracts are indexed to our own stock as defined in ASC 815-40 ("Contracts in Entity's Own Equity"). The Company classifies as assets or liabilities any contracts that require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside our control) or give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of common stock purchase warrants and other free standing derivatives at each reporting date to determine whether a change in classification is required.

SUMMARY OF SIGNIFICANT ACCOUN20

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Schedule of Useful Life of Assets	Property and equipment are stated at cost. Depreciation is provided on a straight-line basis over the estimated useful lives of the assets, as follows: Description Estimated Life Computer equipment 3 years
Schedule of Fair Value of Financial Liability on Recurring Basis	The change in Level 3 financial instrument is as follows: Balance, January 1, 2016 $ - Issued during the year ended December 31, 2016 982,481 Change in fair value recognized in operations 1,423,715 Converted during the year ended December 31, 2016 (367,244) Balance, December 31, 2016 $ 2,038,952 Balance, January 1, 2017 $ 2,038,952 Issued during the year ended December 31, 2017 2,518,163 Change in fair value recognized in operations (111,307) Converted during the year ended December 31, 2017 (2,623,240) Balance, December 31, 2017 $ 1,822,568

CONVERTIBLE DEBT (Tables)

CONVERTIBLE DEBT (Tables)	12 Months Ended
	Dec. 31, 2017
Convertible Debt Tables
Schedule of Convertible Debt	Unsecured convertible debt, due 12/01/17, 12% interest, converts at a 45% discount to market price based on the last 20 days trading price $ 28,027 Unsecured convertible debt, due 08/24/18, 12% interest, converts at a 50% discount to market price based on the last 25 days trading price 110,000 Unsecured convertible debt, due 10/04/18, 8% interest, converts at a 55% discount to market price based on the last 20 days trading price 50,000 Unsecured convertible debt, may borrow up to $300,000, due 10/04/18, 8% interest, converts at a 44% discount to market price based on the last 20 days trading price 30,000 Unsecured convertible debt, may borrow up to $300,000, due 11/09/18, 8% interest, converts at a 44% discount to market price based on the last 20 days trading price 45,000 Unsecured convertible debt, due 04/10/18, 10% interest, converts at the lower of $0.03 or a 45% discount to market price based on the last 20 days trading price 30,000 Unsecured convertible debt, due 08/17/17, 12% interest, converts at a 45% discount to market price based on the last 20 days trading price 9,500 Unsecured convertible debt, due 01/23/18, 8% interest, converts at the lower of $0.04 or a 40% discount to market price based on the last 20 days trading price 50,000 Unsecured convertible debt, due 10/26/18, 8% interest, converts at a 45% discount to market price based on the last 20 days trading price 10,000 Unsecured convertible debt, due 02/24/18, $4,000 OID, converts at the lower of $0.03 or a 40% discount to market price based on the last 20 days trading price 24,000 Unsecured convertible debt, due 03/09/18, 10% interest, converts at the lower of $0.03 or a 45% discount to market price based on the last 20 days trading price 10,000 Unsecured convertible debt, due 06/26/18, 9% interest, converts at a 42% discount to market price based on the last 15 days trading price 50,000 Unsecured convertible debt, due 12/01/17, 12% interest, converts at a 50% discount to market price based on the last 20 days trading price 66,000 Unsecured convertible debt, due 02/20/18, 12% interest, converts at a 39% discount to market price based on the average of the lowest 2 trading prices in the last 15 days trading price 6,900 Unsecured convertible debt, due 06/30/18, 12% interest, converts at a 39% discount to market price based on the average of the lowest 2 trading prices in the last 15 days trading price 53,000 Unsecured convertible debt, due 07/30/18, 12% interest, converts at a 39% discount to market price based on the average of the lowest 2 trading prices in the last 15 days trading price 43,000 Unsecured convertible debt, due 01/19/17, 8% interest, default interest at 18%, converts at a 54% discount to market price based on the lowest trading prices in the last 20 days trading price 6,749 SUBTOTAL 622,176 Less: Discount (305,395) TOTAL 316,781

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Tables
Schedule of Provisions for Federal Income Tax	The provisions for federal income tax at 34% for the years ended December 31, 2017 and 2016 consist of the following: Year Ended December 31, 2017 Year Ended December 31, 2016 Income tax expense (benefit) at statutory rate $ (1,246,000) $ (1,179,800) Permanent differences 942,000 931,900 Change in valuation allowance 304,000 247,900 Income tax benefit $ - $ -
Schedule of Deferred Tax Assets	The tax effects of temporary differences that give rise to the Company’s net deferred tax assets as of December 31, 2017 and 2016 are as follows: Year Ended December 31, 2017 Year Ended December 31, 2016 Net operating loss $ 513,000 $ 408,700 Valuation allowance (513,000) (408,700) Net deferred tax asset $ - $ -

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2017
Acquisitions Tables
Schedule of Assets Acquired and Liabilities Assumed - Initial Fair Value Adjustment	The following table presents the consideration of net assets purchased: 1,100,000 shares of preferred stock issued $ 806,915 Total Purchase Price $ 806,915 The assets acquired and liabilities assumed as part of our acquisition were recognized at their fair values as of the effective acquisition date, October 17, 2017. The following table summarizes the fair values assigned to the assets acquired and liabilities assumed. Cash $ 5,217 Current assets 49,328 Intangible assets 1,650 Goodwill 841,982 Current liabilities (91,262 ) Net assets acquired $ 806,915
Schedule of Impact of Merger and Pro Forma Information	(Unaudited) Pro Forma Results Year ended December 31, 2017 2016 Revenues $ 128,105 $ 162,750 Loss before income taxes $ 3,564,115 $ 3,370,935 Fully diluted loss per share $ 0.07 $ 0.21

BUSINESS SEGMENT INFORMATION (T

BUSINESS SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2017
Business Segment Information Tables
Schedule of financial information of reportable segments	The following table present selected financial information about the Company’s reportable segments for the year ended December 31, 2017. CONSOLIDATED ADVERTISING CBD CORPORATE Revenue 128,105 120,500 7,605 - Cost of Revenue 43,648 38,887 4,761 - Long-lived Assets 843,632 - 843,632 - Loss Before Income Tax (3,562,075) (81,613) (2,844) (3,477,618) Identifiable Assets 279,111 172,943 106,168 - Depreciation and Amortization 3,094 1,659 1,435 -

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Amortization expense for website	$ 2,368	$ 933
Computer Equipment [Member]
Estimated Life of Assets	3 years

SUMMARY OF SIGNIFICANT ACCOUN26

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Beginning Balance	$ 2,038,952
Ending Balance	1,822,568	$ 2,038,952
Liability [Member] | Fair Value, Inputs, Level 3 [Member] | Fair Value, Measurements, Recurring [Member]
Beginning Balance	2,038,952
Issued During the Period	2,518,163	982,481
Change in fair value recognized in operations	(111,307)	1,423,715
Converted During the Period	(2,623,240)	(367,244)
Ending Balance	$ 1,822,568	$ 2,038,952

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Notes to Financial Statements
Accumulated Net Loss	$ 7,683,382	$ 4,121,307

RELATED PARTY (Details Narrativ

RELATED PARTY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
General and administrative - related party	$ 413,224	$ 203,150
Accounts payable - related party	4,000	19,799
Office and Director [Member]
General and administrative - related party	99,073	96,000
Accounts payable - related party	0
Company [Member]
General and administrative - related party	114,000	$ 107,150
Accounts payable - related party	$ 4,000

CONVERTIBLE DEBT (Details)

CONVERTIBLE DEBT (Details)	12 Months Ended
	Dec. 31, 2017USD ($)
Convertible Debt [Member]
Convertible promissory note	$ 28,027
Interest rate	12.00%
Due date of Loan	Dec. 1, 2017
Debt Instrument, Interest Rate, Increase (Decrease)	45.00%
ConvertibleDebtTwoMember
Convertible promissory note	$ 110,000
Interest rate	12.00%
Due date of Loan	Aug. 24, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	50.00%
ConvertibleDebtThreeMember
Convertible promissory note	$ 50,000
Interest rate	8.00%
Due date of Loan	Oct. 4, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	55.00%
ConvertibleDebtFourMember
Convertible promissory note	$ 30,000
Interest rate	8.00%
Due date of Loan	Oct. 4, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	44.00%
ConvertibleDebtFiveMember
Convertible promissory note	$ 45,000
Interest rate	8.00%
Due date of Loan	Nov. 9, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	8.00%
ConvertibleDebtSixMember
Convertible promissory note	$ 30,000
Interest rate	10.00%
Due date of Loan	Apr. 10, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	45.00%
ConvertibleDebtSevenMember
Convertible promissory note	$ 9,500
Interest rate	12.00%
Due date of Loan	Aug. 17, 2017
Debt Instrument, Interest Rate, Increase (Decrease)	45.00%
ConvertibleDebtEightMember
Convertible promissory note	$ 50,000
Interest rate	8.00%
Due date of Loan	Jan. 23, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	40.00%
ConvertibleDebtNineMember
Convertible promissory note	$ 10,000
Interest rate	8.00%
Due date of Loan	Oct. 26, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	45.00%
ConvertibleDebtTenMember
Convertible promissory note	$ 24,000
Due date of Loan	Feb. 24, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	40.00%
ConvertibleDebtElevenMember
Convertible promissory note	$ 10,000
Interest rate	10.00%
Due date of Loan	Mar. 9, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	45.00%
ConvertibleDebtTwelveMember
Convertible promissory note	$ 50,000
Interest rate	9.00%
Due date of Loan	Jun. 26, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	42.00%
ConvertibleDebtThirteenMember
Convertible promissory note	$ 66,000
Interest rate	12.00%
Due date of Loan	Dec. 1, 2017
Debt Instrument, Interest Rate, Increase (Decrease)	50.00%
ConvertibleDebtFouteenMember
Convertible promissory note	$ 6,900
Interest rate	12.00%
Due date of Loan	Feb. 20, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	39.00%
ConvertibleDebtFifteenMember
Convertible promissory note	$ 53,000
Interest rate	12.00%
Due date of Loan	Jun. 30, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	39.00%
ConvertibleDebtSixteenMember
Convertible promissory note	$ 43,000
Interest rate	12.00%
Due date of Loan	Jul. 30, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	39.00%
ConvertibleDebtSeventeenMember
Convertible promissory note	$ 6,749
Interest rate	8.00%
Due date of Loan	Jan. 19, 2017
Debt Instrument, Interest Rate, Increase (Decrease)	18.00%
Convertible Debt [Member] [Default Label]
Convertible promissory note	$ 316,781

INCOME TAX (Details)

INCOME TAX (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Tax Details
Income tax expense (benefit) at statutory rate	$ (1,246,000)	$ (1,179,800)
Permanent differences	942,000	931,900
Change in valuation allowance	304,000	247,900
Income tax benefit

INCOME TAX (Details 2)

INCOME TAX (Details 2) - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Income Tax Details 2
Net operating loss	$ 513,000	$ 408,700
Valuation allowance	(513,000)	(408,700)
Net deferred tax asset
Net Operating Loss Carryforwards	$ 2,447,000

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	Oct. 16, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Preferred Stock, Shares Amendment	On October 16, 2017, the Company filed an Amended and Restated Certificate of Designation of the Rights, Preferences, Privileges and Restrictions of the Series A Convertible Preferred Stock (the “Amended Certificate”) with the Secretary of State of the State of Nevada. The Amended Certificate reduces the number of preferred shares designated as Series A Preferred Stock from 25,000,000 shares to 1,333,334 shares. The Amended Certificate also changes the conversion and voting rights of the Series A Preferred Stock. The Series A Preferred Stock is now convertible into the number of shares of our common stock equal to 0.00006% of our outstanding common stock upon conversion. The voting rights of the Series A Preferred Stock are now equal to the number of shares of common stock into which the Series A Preferred Stock may convert.
Preferred Stock Bonus for Officer, fair value		$ 137,712
Accumulated Deficit
Preferred Stock Bonus for Officer, fair value
Warrant [Member]
Warrant Outstanding		9,756,250	10,956,250
Warrants Vested		2,756,250	3,956,250
Preferred Stock Bonus for Officer, Shares		187,733
Preferred Stock Bonus for Officer, fair value		$ 137,712
Preferred Stock for Acquition of Eqova Life Sciences, Shares		1,100,000
Preferred Stock for Acquition of a website, Shares		45,601
Equity Instruments To Be Issued
Preferred Stock Bonus for Officer, fair value
Common Stock
Warrant Outstanding		224,605,587	17,156,276	14,731,666
Preferred Stock Bonus for Officer, fair value
Additional Paid-In Capital
Preferred Stock Bonus for Officer, fair value		$ 137,525

ACQUISITIONS (Details)

ACQUISITIONS (Details)	12 Months Ended
	Dec. 31, 2017USD ($)shares
Preferred Stock Purchase Price	$ 806,915
Eqova Life Sciences [Member]
Preferred Stock Purchase Price	$ 806,915
Preferred Stock Shares Issued | shares	1,100,000

ACQUISITIONS (Details 2)

ACQUISITIONS (Details 2) - USD ($)	Dec. 31, 2017	Oct. 17, 2017	Dec. 31, 2016
Goodwill	$ 841,982
Eqova Life Sciences [Member]
Cash		$ 5,217
Current assets		49,328
Intangible assets		1,650
Goodwill		841,982
Current liabilities		(91,262)
Net assets acquired		$ 806,915

ACQUISITIONS (Details 3)

ACQUISITIONS (Details 3) - Eqova Life Sciences [Member] - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Revenues	$ 128,105	$ 162,750
Loss before income taxes	$ 3,564,115	$ 3,370,935
Fully diluted loss per share	$ 0.07	$ 0.21

BUSINESS SEGMENT INFORMATION (D

BUSINESS SEGMENT INFORMATION (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Revenue	$ 128,105	$ 162,750
Cost of Revenue	43,648	26,933
Long-lived Assets	843,632
Loss Before Income Tax	(3,562,075)	(3,370,935)
Identifiable Assets	279,111
Depreciation and Amortization	3,094	$ 1,329
Corporate Segment [Member]
Revenue
Cost of Revenue
Long-lived Assets
Loss Before Income Tax	(3,477,618)
Identifiable Assets
Depreciation and Amortization
Advertising [Member]
Revenue	120,500
Cost of Revenue	38,887
Long-lived Assets
Loss Before Income Tax	(81,613)
Identifiable Assets	172,943
Depreciation and Amortization	1,659
CBD [Member]
Revenue	7,605
Cost of Revenue	4,761
Long-lived Assets	843,632
Loss Before Income Tax	(2,844)
Identifiable Assets	106,168
Depreciation and Amortization	$ 1,435