Healthy Extracts (HYEX) 10-K 31 Mar 20 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 18, 2019
Document And Entity Information
Entity Registrant Name	GREY CLOAK TECH INC.
Entity Central Index Key	0001630176
Document Type	10-K
Document Period End Date	Dec. 31, 2018
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?	No
Entity Filer Category	Non-accelerated Filer
Entity Public Float		$ 942,848
Entity Common Stock, Shares Outstanding		121,610,085
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	false
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	NV
Entity File Number	000-55572

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2018	Dec. 31, 2017
CURRENT ASSETS
Cash	$ 485	$ 81,653
Accounts receivable		16,000
Inventory	500	48,466
Accrued interest receivable	4,762	1,590
Total current assets	5,747	147,709
Fixed assets, net of accumulated depreciation of $2,045 and $1,121, respectively	726	1,650
Website, net of accumulated amortization of $2,800 and $4,002, respectively		50,457
Note receivable	79,295	79,295
Trademarks		1,650
Goodwill		841,982
Total other assets	80,021	975,034
TOTAL ASSETS	85,768	1,122,743
CURRENT LIABILITIES
Accounts payable	57,340	67,364
Accounts payable - related party	15,000	4,000
Notes payable	63,000
Notes payable - related party		59,810
Convertible debt, net of discount of $15,960 and $305,396, respectively	654,453	316,781
Convertible debt - related party, net of discount of $30,853 and $23,871, respectively	61,223	6,129
Accrued interest payable	83,899	24,059
Accrued interest payable - related party	1,750	1,159
Derivative liabilities	2,713,319	1,822,568
Total current liabilities	3,649,984	2,301,870
Total liabilities	3,649,984	2,301,870
STOCKHOLDERS' EQUITY
Preferred stock, $0.001 par value, 75,000,000 shares authorized, 1,333,334 and 1,333,334 shares issued and outstanding, respectively	1,333	1,333
Common stock, $0.001 par value, 2,500,000,000 shares authorized, 6,455,354 and 898,422 shares issued and outstanding, respectively	6,455	898
Additional paid-in capital	7,440,895	6,502,024
Accumulated deficit	(11,012,899)	(7,683,382)
Total stockholders' equity	(3,564,216)	(1,179,127)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 85,768	$ 1,122,743

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Fixed Assets, net of accumulated depreciation	$ 2,045	$ 1,121
Website, net of accumulated depreciation	$ 2,800	$ 4,002
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	1,333,334
Preferred Stock, Shares Outstanding	1,333,334	1,333,334
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	2,500,000,000	500,000,000
Common Stock, Shares Issued	6,455,354	898,422
Common Stock, Shares Outstanding	6,455,354	898,422

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statements Of Operations
REVENUE	$ 67,131	$ 7,605
COST OF REVENUE	28,590	4,761
GROSS PROFIT	38,541	2,844
OPERATING EXPENSES
General and administrative	306,944	538,700
General and administrative - related party	239,081	413,224
Total operating expenses	546,025	951,924
OTHER INCOME
Interest expense, net of interest income	(1,266,470)	(2,635,181)
Interest expense - related party	1,500	1,146
Change in fair value of derivative	184,643	(111,307)
Loss on extinguishment of debt	526,481	169,588
Gain on sale of asset	(6,951)
Impairment of goodwill	(843,632)
Total other income (expense)	2,815,775	2,694,608
Net loss before income tax provision		(3,643,688)
Income tax provision
Loss from continuing operations	(3,323,259)	(3,643,688)
Income (loss) from discontinued operations - (net of tax benefit)	(6,258)	81,613
NET LOSS	$ (3,329,517)	$ (3,562,075)
Continuing opeations, Loss per share - basic and diluted	$ (1.21)	$ (16.18)
Discontinued opeations, Loss per share - basic and diluted	0	0.36
Loss per share - basic and diluted	$ (1.21)	$ (15.82)
Weighted average number of shares outstanding - basic and diluted	2,747,890	225,210

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT - USD ($)	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance at Dec. 31, 2016		$ 69	$ 1,761,819	$ (4,121,307)	$ (2,359,419)
Beginning Balance, in shares at Dec. 31, 2016		68,625
Cashless exercise of warrants		$ 90	29,712		29,802
Cashless exercise of warrants, in shares		89,737
Issuance of common stock for debt conversion		$ 741	2,852,586		2,853,327
Issuance of common stock for debt conversion, in shares		740,060
Issuance of warrants and modifications			15,379		15,379
Issuance of shares for executive bonuses	$ 187		137,525		137,712
Issuance of shares for executive bonuses, in shares	187,733
Settlement of convertible debt			850,573		850,573
Issuance of sharess acquisition of Eqova	$ 1,100		805,815		806,915
Issuance of sharess acquisition of Eqova, in shares	1,100,000
Issuance of shares acquisition of website	$ 46		48,613		48,659
Issuance of shares acquisition of website, in shares	45,601
Net loss for the period				(3,562,075)	(3,562,075)
Ending Balance at Dec. 31, 2017	$ 1,333	$ 900	6,502,022	(7,683,382)	(1,179,127)
Ending Balance, in shares at Dec. 31, 2017	1,333,334	898,422
Issuance of common stock for debt conversion		$ 5,555	920,453		926,008
Issuance of common stock for debt conversion, in shares		5,556,932
Settlement of convertible debt			18,420		18,420
Net loss for the period				(3,329,517)	(3,329,517)
Ending Balance at Dec. 31, 2018	$ 1,333	$ 6,455	$ 7,440,895	$ (11,012,899)	$ (3,564,216)
Ending Balance, in shares at Dec. 31, 2018	1,333,334	6,455,354

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Cash Flows from Operating Activities:
Net Loss	$ (3,329,517)	$ (3,562,075)
Adjustments to reconcile net loss to net cash used in operating activities:
Deprecation and amortization		3,094
Warrants issued for services		15,379
Non-cash interest	1,296,056	2,727,888
Change in fair value on derivative liability	(184,643)	111,307
Loss on extinguishment of debt	(526,481)	(169,588)
Gain on sale of asset	6,951
Impairment	843,632
Changes in operating assets and liabilities:
Accounts receivable	16,000	50,000
Inventory	47,966	862
Prepaid expenses		7,433
Accrued interest receivable	(3,172)	(1,590)
Deposits
Accounts payable	(10,024)	42,822
Accounts payable - related party	29,420	(15,799)
Accrued payroll and taxes		(6,111)
Accrued interest payable	67,792	6,943
Accrued interest payable - related party	591	646
Net Cash used in Operating Activities	(328,751)	(672,227)
Cash Flows from Investing Activities:
Purchase of fixed assets		(1,189)
Purchase of website		3,000
Purchse of note receivable		(33,000)
Cash acquired		5,217
Cash received from sale of asset	50,000
Liabilities assumed		(10,000)
Net Cash used in Investing Activities	50,000	(41,972)
Cash Flows from Financing Activities:
Proceeds from issuance of convertible debt, net of discount of $32,917 and $133,000, respectively	194,583	973,000
Payments for repayment of convertible debt		(186,250)
Proceds from issuance of noted payable	3,000
Payments for repayment of notes payable - related party		(15,000)
Net Cash provided by Financing Activities	197,583	771,750
Increase in cash	(81,168)	57,551
Cash at beginning of period	81,653	24,102
Cash at end of period	485	81,653
Supplemental disclosure of non-cash financing activities:
Beneficial conversion feature and warrants recognized as a discount		1,014,500
Conversion of debt for shares of common stock	18,420	757,323
Common stock issued in connection with debt conversion	$ 926,008	$ 2,853,327

STATEMENTS OF CASH FLOWS (Paren

STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Statement of Cash Flows [Abstract]
Proceeds from issuance of convertible debt, discount	$ 32,917	$ 133,000

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	12 Months Ended
	Dec. 31, 2018
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 . The Company has acquired Eqova Life Sciences and is transitioning its business towards marketing and selling CBD oil products. (See Note 9)

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
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 generally accepted accounting principles in the United States of America (GAAP) and are presented in US dollars. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments. 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. 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 related to the sale of CBD products. Concentration There is no concentration of revenue for the year ended December 31, 2018. Accounts Receivable Accounts receivable are stated at the amount the Company expects to collect from outstanding balances and do not bear interest. The Company provides for probable uncollectible amounts through an allowance for doubtful accounts, if an allowance is deemed necessary. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable; however, changes in circumstances relating to accounts receivable may result in a requirement for additional allowances in the future. On a periodic basis, management evaluates its accounts receivable and determines the requirement for an allowance for doubtful accounts based on its assessment of the current and collectible status of individual accounts with past due balances over 90 days. Account balances are charged against the allowance after all collection efforts have been exhausted and the potential for recovery is considered remote 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, 2018, 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 liability 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, 2017 $ 2,038,952 Issued during the year ended December 31, 2018 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 Balance, January 1, 2018 $ 1,822,568 Issued during the year ended December 31, 2018 868,591 Change in fair value recognized in operations 184,643 Converted during the year ended December 31, 2018 (162,483) Balance, December 31, 2018 $ 2,713,319 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 ended December 31, 2018, the Company recognized a loss on extinguishment of $526,481 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, 2018
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, 2018 of $11,012,899. As of December 31, 2018, the Company had negative working capital of $3,644,237. In addition, the Company’s development activities since inception have been financially sustained through equity financing. These factors, among others, raise substantial doubt of the Company to continue as a going concern. Management plans to seek additional funding through debt and/or equity financing as needed to grow and fund operations and has recently acquired a new company as a wholly owned subsidiary.

RELATED PARTY

RELATED PARTY	12 Months Ended
	Dec. 31, 2018
Related Party Transactions [Abstract]
RELATED PARTY	NOTE 4 – RELATED PARTY For the years ended December 31, 2018 and 2017, the Company had expenses totaling $109,585 and $99,073, respectively, to an officer and director for salaries, which is included in general and administrative expenses – related party on the accompanying statement of operations. 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. As of December 31, 2018, there was no accounts payable – related party. For the years ended As of December 31, 2018 and 2017, the Company had expenses totaling $42,000 and $114,000 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, 2018, there was $15,000 in accounts payable – related party due to an entity owned and controlled by a former officer and director. 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. As of December 31, 2018, there was convertible debt of $61,233 due to an officer and director and accrued interest payable of $1,750 due to an entity owned and controlled by a former officer and director. For the year ended December 31, 2017, the company had expenses totaling $58,473 to an officer and director for consulting fees, which is included in general and administrative expenses – related party on the accompanying statement of operations. On October 17, 2017, the Company granted 1,200,000 warrants as part of convertible debt to an officer and director. 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

NOTE RECEIVABLE

NOTE RECEIVABLE	12 Months Ended
	Dec. 31, 2018
Receivables [Abstract]
NOTE RECEIVABLE	NOTE 5 – NOTE RECEIVABLE As of December 31, 2018, the Company had the following: Unsecured note receivable, due 04/30/2020, 4% interest, $ 79,295 TOTAL $ 79,295

CONVERTIBLE DEBT - RELATED PART

CONVERTIBLE DEBT - RELATED PARTY	12 Months Ended
	Dec. 31, 2018
Convertible Debt - Related Party
CONVERTIBLE DEBT - RELATED PARTY	NOTE 6 – CONVERTIBLE DEBT – RELATED PARTY As of December 31, 2018, the Company had the following: 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 Unsecured convertible debt, due 03/31/19, 10% interest, converts at a 30% discount to market price based on the last 20 days trading price 62,076 Less: Discount (30,853) TOTAL $ 61,223

NOTES PAYABLE - RELATED PARTY

NOTES PAYABLE - RELATED PARTY	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
NOTES PAYABLE - RELATED PARTY	NOTE 7 – NOTES PAYABLE – RELATED PARTY As of December 31, 2018, the Company had the following: Unsecured debt with shareholders of the Company, due 08/20/18, 15% interest, interest due quarterly, convertible into shares of Eqova $ 60,000 Unsecured debt with a shareholder of the Company, due 03/25/19, 10% interest, interest due at maturity 3,000 Less: Discount — TOTAL $ 63,000

CONVERTIBLE DEBT

CONVERTIBLE DEBT	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
CONVERTIBLE DEBT	NOTE 8 – CONVERTIBLE DEBT As of December 31, 2018, the Company had the following: 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 11/01/18, 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, due 02/02/19, 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 24,883 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, may borrow up to $300,000, due 01/08/19, 8% interest, converts at a 30% discount to market price based on the last 20 days trading price 40,000 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 17,000 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 06/26/18, 9% interest, converts at a 42% discount to market price based on the last 15 days trading price 22,095 Unsecured convertible debt, due 03/31/19, 10% interest, converts at a 30% discount to market price based on the last 20 days trading price 22,250 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 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 8,935 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 10/10/18, 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 35,000 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 6,750 SUBTOTAL 670,413 Less: Discount (15,960) TOTAL $ 654,453 Some of the convertible promissory notes are in default but will be in compliance upon filing of the 10-K. 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.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2018
Stockholders Equity
STOCKHOLDERS' EQUITY	NOTE 9 – 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 the authorized number of shares to 500,000,000. Also, the Company increased the authorized 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 its authorized number of common shares to 2,500,000,000. The Board of Directors, in the future, has the authority to increase the authorized capital up to 4,000,000,000 shares based on shareholder approval. The shareholders of the Company approved a reverse stock split at a ratio of between 1-for-100 and 1-for 250. The Company received approval from FINRA for a reverse stock split of 1-for-250, which was effective as of July 23, 2018. All shares and per share information has been retrospectively adjusted to reflect the reverse split for all periods presented in the financial statements. 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 As of December 31, 2018, the preferred stock is convertible into 2,422,425 shares of common stock. 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 acquisition of Eqova Life Sciences. During the year ended December 31, 2017, the Company issued 45,601 shares of preferred stock for the acquisition of a website. Common Share Issuances During the twelve months ended December 31, 2018, the Company issued a total of 5,556,932 shares of common stock for the conversion of debt with a fair value of $926,008 including interest of $9,118 and fees of $18,915, which result in loss on exxtinguishment of debt of $526,481. During the year ended December 31, 2017, the Company issued a total of 89,737 shares for the cashless exercise of warrants. During the year ended December 31, 2017, the Company issued a total of 740,060 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 payments of $850,573. Warrants As of December 31, 2018, there were 43,585 warrants outstanding, of which 11,585 warrants are fully vested. 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.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Dec. 31, 2018
Business Combinations [Abstract]
ACQUISITIONS	NOTE 10 – 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 Revenues $ 128,105 Loss before income taxes $ 3,564,115 Fully diluted loss per share $ 0.07 During the year ended December 31, 2018, the performed an analysis of their goodwill related to the acquisition of Eqova and recorded impairment of goodwill of $841,982.

DISCONTINED OPERATIONS

DISCONTINED OPERATIONS	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
DISCONTINED OPERATIONS	NOTE 11 – DISCONTINED OPERATIONS During the year ended December 31, 2018, the management determined to discontinue operations related to its advertising business segment. There were no significant assets or liabilities associated with the discontinued operations. The loss from discontinued operations is comprised of revenue and expenses related to the advertising business. Components of discontinued operations are as follows: 2018 2017 Revenue - (net of tax) $ - $ 120,500 Cost of Revenue - (net of tax) (6,258) (38,887) Income (loss) from discontinued operations - (net of tax benefit) $ (6,258) $ 81,613

SALE OF ASSET

SALE OF ASSET	12 Months Ended
	Dec. 31, 2018
Notes to Financial Statements
SALE OF ASSET	NOTE 12 – SALE OF ASSET On June 8, 2018, the Company sold its website, CBD.co, to a third party for $50,000. The Company recorded a gain on the sale of $6,951.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 13 – INCOME TAXES The reconciliation of income tax computed at the Federal statutory rate to the provision for income taxes from continuing operations is as follows: Year Ended Year Ended Federal Taxes (credits) at statutory rates $ (2,203,000 ) $ (1,246,000 ) State and local taxes, net of Federal benefit - - Change in valuation allowance 2,203,000 1,246,000 $ — $ — Components of deferred tax assets are as follows: December 31, December 31, 2018 2017 Deferred Tax Assets; Net Operating Loss Carryforwards $ 666,000 $ 513,000 Accrued Related Party Expenses - — Total Deferred Tax Assets 666,000 513,000 Valuation Allowance (666,000 ) (513,000 ) Total Deferred Tax Assets net of Valuation Allowance $ - $ - Deferred Tax Liabilities; — — Depreciation and Amortization - - Prepaid Expense - — Total Deferred Tax Liabilities - - Net Deferred Tax Assets $ — $ — The Company has approximately $11,013,000 net operating loss carryforwards that are available to reduce future taxable income. Those NOLs begin to expire in 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 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 liability associated with timing differences related to depreciation and amortization includes $0 of liability resulting from tax depreciation deducted in excess of GAAP depreciation prior to the Company becoming taxed as a C-Corporation. The Company files income tax returns in the U.S. federal jurisdiction, and the state of Nevada. The Company adopted the provisions of FASB ASC 740, A ccounting for Uncertainty in Income Taxes

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14 – SUBSEQUENT EVENTS Stock Issued for Conversion of Convertible Debt During the period from January 1, 2019 through February 14, 2019, the Company issued a total of 996,052 shares of common stock for the conversion of debt totaling $2,817. Stock Issued for Services On January 28, 2019, the Company entered into a marketing and sales consulting agreement with an individual for a period of six months. The Company issued 350,000 shares of common stock as the compensation for this agreement. Acquisition of BergaMet and the Share Exchange Agreement On February 4, 2019, the Company entered into a Share Exchange Agreement with BergaMet NA, LLC, a Delaware limited liability company (“ BergaMet Exchange In connection with the Exchange, Kevin Pitts resigned as the Company’s President and Chief Executive Officer, and the Company appointed Mr. Pitts as its Chief Operating Officer. The Company appointed Sanjeev Javia to serve as its President and Chief Executive Officer and as a Director on its Board of Directors. Note Satisfaction Agreements Prior to the Exchange, the Company entered into a Note Satisfaction Agreement with each of Auctus Fund, Crown Bridge Partners, LLC, Power Up Lending Group Ltd., GS Capital Partners LLC, Oakmore Opportunity Fund I LP, and Adar Bays, LLC. All of these entities were holders of the Company’s convertible debt, and these Note Satisfaction Agreements terminate their convertible notes unless the Company fails to perform its payment obligations. The Company agreed to pay these note holders an aggregate of $518,486 plus interest. The Company paid an aggregate of $353,908 on or before February 15, 2019, and it will pay another $164,578 plus interest in approximately one (1) year. Various other holders of Convertible Promissory Notes agreed to convert their notes for an aggregate of 806,015 shares of common stock prior to the Exchange. As a result of these transactions, no convertible promissory notes remain outstanding, except for those convertible notes subject to revival if the Company fails to make payments pursuant to the Note Satisfaction Agreements. Share Conversion Agreements All of the holders of the Company’s Series A Convertible Preferred Stock (the “ Preferred Holders COVID-19 The COVID-19 outbreak in early 2020 has adversely affected, and may continue to adversely affect economic activity globally, nationally and locally. These economic and market conditions and other effects of the COVID-19 outbreak may adversely affect the Company. At this point, the extent to which COVID-19 may impact the Company's business is uncertain. Promissory Notes On July 31, 2019, the Company received the last of four (4) signed convertible notes issued to various related parties with an effective date of April 19, 2019. The table below shows the effective date of each note, the amount of the note, the interest rate, the maturity date and the purchaser of the note: Date Amount Interest Rate Maturity Date Purchaser 4/19/2019 $150,000 8% 4/19/2020 Jay W. Decker 4/19/2019 $15,000 8% 4/19/2020 First Capital Properties LLC 4/19/2019 $7,500 8% 4/19/2020 Logan Bryce Decker 4/19/2019 $7,500 8% 4/19/2020 Shelton Sterling Decker Total $180,000 Each note bears interest at the rate indicated and is due on the maturity date given above. The notes are convertible into shares of our common stock from the date which is 12 months after the date of the note through the later of (i) the maturity date and (ii) the date of payment of the default amount due upon certain change of control transactions or a default of the note. Conversion of the notes is not allowed to the extent the conversion would result in beneficial ownership by the holder and its affiliates of more than 9.99% of our outstanding shares of common stock. The conversion price of the notes is $0.03 per share. On October 3, 2019, the Company received the last of the three (3) signed convertible notes issued to Jay W. Decker, a related party, each with a different effective date. The table below shows the effective date of each note, the amount of the note, the maturity date and the purchaser of the note: Date Amount Interest Rate Maturity Date Purchaser 6/27/2019 $105,000 8% 6/27/2020 Jay W. Decker 8/27/2019 $225,000 8% 8/27/2020 Jay W. Decker 9/20/2019 $45,000 8% 9/20/2020 Jay W. Decker Total $375,000 Each note bears interest at the rate indicated and is due on the maturity date given above. Conversion of the notes is not allowed to the extent the conversion would result in beneficial ownership by the holder and its affiliates of more than 9.99% of our outstanding shares of common stock. The conversion price of the notes is $0.03 per share.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America (GAAP) and are presented in US dollars.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.
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.
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 related to the sale of CBD products.
Concentration	Concentration There is no concentration of revenue for the year ended December 31, 2018.
Accounts Receivable	Accounts Receivable Accounts receivable are stated at the amount the Company expects to collect from outstanding balances and do not bear interest. The Company provides for probable uncollectible amounts through an allowance for doubtful accounts, if an allowance is deemed necessary. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable; however, changes in circumstances relating to accounts receivable may result in a requirement for additional allowances in the future. On a periodic basis, management evaluates its accounts receivable and determines the requirement for an allowance for doubtful accounts based on its assessment of the current and collectible status of individual accounts with past due balances over 90 days. Account balances are charged against the allowance after all collection efforts have been exhausted and the potential for recovery is considered remote.
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, 2018, 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 liability 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, 2017 $ 2,038,952 Issued during the year ended December 31, 2018 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 Balance, January 1, 2018 $ 1,822,568 Issued during the year ended December 31, 2018 868,591 Change in fair value recognized in operations 184,643 Converted during the year ended December 31, 2018 (162,483) Balance, December 31, 2018 $ 2,713,319
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 ended December 31, 2018, the Company recognized a loss on extinguishment of $526,481 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 ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Schedule of Fair Value of Financial Liability on Recurring Basis	The change in Level 3 financial instrument is as follows: Balance, January 1, 2017 $ 2,038,952 Issued during the year ended December 31, 2018 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 Balance, January 1, 2018 $ 1,822,568 Issued during the year ended December 31, 2018 868,591 Change in fair value recognized in operations 184,643 Converted during the year ended December 31, 2018 (162,483) Balance, December 31, 2018 $ 2,713,319

NOTE RECEIVABLE (Tables)

NOTE RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2018
Note Receivable
Schedule of Unsecured note receivable	As of December 31, 2018, the Company had the following: Unsecured note receivable, due 04/30/2020, 4% interest, $ 79,295 TOTAL $ 79,295

CONVERTIBLE DEBT - RELATED PA_2

CONVERTIBLE DEBT - RELATED PARTY (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Convertible Debt Related Party Tables Abstract
Schedule of Convertible Notes - Related Party	As of December 31, 2018, the Company had the following: 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 Unsecured convertible debt, due 03/31/19, 10% interest, converts at a 30% discount to market price based on the last 20 days trading price 62,076 Less: Discount (30,853) TOTAL $ 61,223

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2018
Notes Payable
Schedule of Notes Payable	As of December 31, 2018, the Company had the following: Unsecured debt with shareholders of the Company, due 08/20/18, 15% interest, interest due quarterly, convertible into shares of Eqova $ 60,000 Unsecured debt with a shareholder of the Company, due 03/25/19, 10% interest, interest due at maturity 3,000 Less: Discount — TOTAL $ 63,000

CONVERTIBLE DEBT (Tables)

CONVERTIBLE DEBT (Tables)	12 Months Ended
	Dec. 31, 2018
Convertible Debt
Schedule of Convertible Debt	As of December 31, 2018, the Company had the following: 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 11/01/18, 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, due 02/02/19, 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 24,883 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, may borrow up to $300,000, due 01/08/19, 8% interest, converts at a 30% discount to market price based on the last 20 days trading price 40,000 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 17,000 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 06/26/18, 9% interest, converts at a 42% discount to market price based on the last 15 days trading price 22,095 Unsecured convertible debt, due 03/31/19, 10% interest, converts at a 30% discount to market price based on the last 20 days trading price 22,250 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 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 8,935 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 10/10/18, 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 35,000 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 6,750 SUBTOTAL 670,413 Less: Discount (15,960) TOTAL $ 654,453

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2018
Acquisitions
Schedule of Consideration of Net Assets Purchased	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
Schedule of fair value of Assets Acquired and Fair value Assumed	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 Proforma Results of Operations	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 Revenues $ 128,105 Loss before income taxes $ 3,564,115 Fully diluted loss per share $ 0.07

DISCONTINED OPERATIONS (Tables)

DISCONTINED OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2018
Discontined Operations
Schedule of discontinued operations	Components of discontinued operations are as follows: 2018 2017 Revenue - (net of tax) $ - $ 120,500 Cost of Revenue - (net of tax) (6,258) (38,887) Income (loss) from discontinued operations - (net of tax benefit) $ (6,258) $ 81,613

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Income Taxes Tables Abstract
Schedule of Reconciliation of income tax	The reconciliation of income tax computed at the Federal statutory rate to the provision for income taxes from continuing operations is as follows: Year Ended Year Ended Federal Taxes (credits) at statutory rates $ (2,203,000 ) $ (1,246,000 ) State and local taxes, net of Federal benefit - - Change in valuation allowance 2,203,000 1,246,000 $ — $ — Components of deferred tax assets are as follows: December 31, December 31, 2018 2017 Deferred Tax Assets; Net Operating Loss Carryforwards $ 666,000 $ 513,000 Accrued Related Party Expenses - — Total Deferred Tax Assets 666,000 513,000 Valuation Allowance (666,000 ) (513,000 ) Total Deferred Tax Assets net of Valuation Allowance $ - $ - Deferred Tax Liabilities; — — Depreciation and Amortization - - Prepaid Expense - — Total Deferred Tax Liabilities - - Net Deferred Tax Assets $ — $ —

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Beginning Balance	$ 1,822,568
Ending Balance	2,713,319	$ 1,822,568
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member] | Liability [Member]
Beginning Balance	1,822,568	2,038,952
Issued During the Period	868,591	2,518,163
Change in fair value recognized in operations	184,643	(111,307)
Converted During the Period	(162,483)	(2,623,240)
Ending Balance	$ 2,713,319	$ 1,822,568

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Notes to Financial Statements
Accumulated Net Loss	$ 11,012,899	$ 7,683,382
Working capital	$ (3,644,237)

RELATED PARTY (Details Narrativ

RELATED PARTY (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
General and administrative - related party	$ 239,081	$ 413,224
Accounts payable - related party	15,000	4,000
Officer and Director [Member]
General and administrative - related party	109,585	99,073
Accounts payable - related party
Officer and Director [Member]
General and administrative - related party	42,000	114,000
Accounts payable - related party	15,000
Officer and Director [Member]
General and administrative - related party	$ 61,233	$ 58,473

NOTE RECEIVABLE (Details)

NOTE RECEIVABLE (Details)	Dec. 31, 2018USD ($)
Disclosure Note Receivable Details Abstract
Unsecured note receivable	$ 79,295
Note receivable	$ 79,295

CONVERTIBLE DEBT - RELATED PA_3

CONVERTIBLE DEBT - RELATED PARTY (Details Narrative) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Disclosure Convertible Debt Related Party Details Narrative Abstract
Unsecured convertible debt, market price based on the last three days trading price	$ 30,000
Unsecured convertible debt, market price based on the last twenty days trading price	62,076
Less: Discount	(30,853)
Convertible Debt - Related Party	$ 61,223	$ 6,129

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Disclosure Notes Payable Related Party Details Narrative Abstract
Unsecured debt with minority shareholders of the Company, due 08/20/18, 15% interest, interest due quarterly, convertible into shares of Eqova	$ 60,000
Unsecured debt with minority shareholder of the Company, due 03/25/19, 10% interest, interest due quarterly	3,000
Less: Discount
Notes Payable	$ 63,000

CONVERTIBLE DEBT (Details Narra

CONVERTIBLE DEBT (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Convertible promissory note	$ 670,413
Convertible promissory note, discount	15,960
TOTAL	654,453	$ 316,781
Unsecured convertible debt, due 08/24/18 [Member]
Convertible promissory note	$ 110,000
Interest rate	12.00%
Due date of Loan	Aug. 24, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	50.00%
Unsecured convertible debt, due 11/01/18 [Member]
Convertible promissory note	$ 110,000
Interest rate	12.00%
Due date of Loan	Nov. 1, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	50.00%
Unsecured convertible debt, due 10/04/18 [Member]
Convertible promissory note	$ 50,000
Interest rate	8.00%
Due date of Loan	Oct. 4, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	55.00%
Unsecured convertible debt, due 02/02/19 [Member]
Convertible promissory note	$ 50,000
Interest rate	8.00%
Due date of Loan	Feb. 2, 2019
Debt Instrument, Interest Rate, Increase (Decrease)	55.00%
Unsecured convertible debt, due 10/04/18 [Member]
Convertible promissory note	$ 24,883
Interest rate	8.00%
Due date of Loan	Oct. 4, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	44.00%
Unsecured convertible debt, due 11/09/18 [Member]
Convertible promissory note	$ 45,000
Interest rate	8.00%
Due date of Loan	Nov. 9, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	44.00%
Unsecured convertible debt, due 01/08/19 [Member]
Convertible promissory note	$ 40,000
Interest rate	8.00%
Due date of Loan	Jan. 8, 2019
Debt Instrument, Interest Rate, Increase (Decrease)	30.00%
Unsecured convertible debt, due 08/17/17 [Member]
Convertible promissory note	$ 9,500
Interest rate	12.00%
Due date of Loan	Aug. 17, 2017
Debt Instrument, Interest Rate, Increase (Decrease)	45.00%
Unsecured convertible debt, due 01/23/18 [Member]
Convertible promissory note	$ 17,000
Interest rate	8.00%
Due date of Loan	Jan. 23, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	40.00%
Unsecured convertible debt, due 10/26/18 [Member]
Convertible promissory note	$ 10,000
Interest rate	8.00%
Due date of Loan	Oct. 26, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	45.00%
Unsecured convertible debt, due 06/26/18 [Member]
Convertible promissory note	$ 22,095
Interest rate	9.00%
Due date of Loan	Jun. 26, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	42.00%
Unsecured convertible debt, due 03/31/19 [Member]
Convertible promissory note	$ 22,250
Interest rate	10.00%
Due date of Loan	Mar. 31, 2019
Debt Instrument, Interest Rate, Increase (Decrease)	30.00%
Unsecured convertible debt, due 12/01/17 [Member]
Convertible promissory note	$ 66,000
Interest rate	12.00%
Due date of Loan	Dec. 1, 2017
Debt Instrument, Interest Rate, Increase (Decrease)	50.00%
Unsecured convertible debt, due 06/30/18 [Member]
Convertible promissory note	$ 8,935
Interest rate	12.00%
Due date of Loan	Jun. 30, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	39.00%
Unsecured convertible debt, due 07/30/18 [Member]
Convertible promissory note	$ 43,000
Interest rate	12.00%
Due date of Loan	Jul. 30, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	39.00%
Unsecured convertible debt, due 10/10/18 [Member]
Convertible promissory note	$ 35,000
Interest rate	12.00%
Due date of Loan	Oct. 10, 2018
Debt Instrument, Interest Rate, Increase (Decrease)	39.00%
Unsecured convertible debt, due 01/19/17 [Member]
Convertible promissory note	$ 6,750
Interest rate	8.00%
Due date of Loan	Jan. 19, 2017
Debt Instrument, Interest Rate, Increase (Decrease)	54.00%

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	Oct. 16, 2017	Apr. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Apr. 27, 2018	Dec. 31, 2016
Common Stock, Shares Authorized			2,500,000,000	500,000,000
Reverse Stock split ratio, approved		The shareholders of the Company approved a reverse stock split at a ratio of between 1-for-100 and 1-for 250. The Company received approval from FINRA for a reverse stock split of 1-for-250, which was effective as of July 23, 2018. All shares and per share information has been retrospectively adjusted to reflect the reverse split for all periods presented in the financial statements.
Common Stock, value			$ 926,008	$ 2,853,327
Loss on Settlement of debt			$ 526,481	$ 169,588
Preferred Stock, Shares Amendment	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.
Warrant [Member]
Warrant Outstanding			43,585
Warrants Vested			11,585
Common Stock
Common Stock, Shares Authorized					2,500,000,000
Common Stock, shares issued during the period			5,556,932
Common Stock, value			$ 926,008
Loss on Settlement of debt			$ 526,481
Warrant Outstanding			6,455,354	898,422		68,625

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Oct. 17, 2017
Preferred Shares Issued, Shares	1,333,334	1,333,334
Eqova Life Sciences [Member]
Preferred Shares Issued, Shares			806,915
Total Consideration			$ 806,915

ACQUISITIONS (Details 1)

ACQUISITIONS (Details 1) - USD ($)	Dec. 31, 2018	Dec. 31, 2017	Oct. 17, 2017
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 2)

ACQUISITIONS (Details 2) - Eqova Life Sciences [Member]	12 Months Ended
	Dec. 31, 2017USD ($)$ / shares
Revenue	$ 128,105
Loss before income taxes	$ 3,564,115
Fully diluted loss per share | $ / shares	$ 0.07

SALE OF ASSET (Details Narrativ

SALE OF ASSET (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Sale Of Asset
Assets Sold	$ 50,000
Gain on Assets Sold	$ (6,951)