Barrel Energy (BRLL) 10-Q 8 Apr 21 2020 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Mar. 31, 2020	Apr. 08, 2021
Cover [Abstract]
Entity Registrant Name	Barrel Energy Inc.
Entity Central Index Key	0001631463
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	No
Document Period End Date	Mar. 31, 2020
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		299,569,984
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	No

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Current assets:
Cash and cash equivalents	$ 313	$ 0
Total current assets	313	0
Right of use lease	3,889,928	0
Total assets	3,890,241	0
Current liabilities:
Bank overdraft	0	182
Accounts payable and accrued expenses	617,952	315,775
Consulting payable- related parties	317,264	121,425
Advances from shareholder	28,202	48,702
Convertible notes payable- net of discount	263,242	175,494
Notes payable	0	100,000
Lease liability	301,720	0
Derivative liability	697,069	434,999
Total current liabilities	2,225,448	1,196,577
Note payable	30,625	0
Lease liability	3,588,208	0
Total liabilities	5,844,281	1,196,577
Commitment and Contingencies	0	0
Stockholders' deficit:
Preferred stock, $0.001 par value, 5,000,000 authorized, zero issued and outstanding	0	0
Common stock, $0.001 par value, 450,000,000 authorized, 66,486,618 issued and outstanding as of March 31, 2020 and 41,093,618 as of September 30, 2019	66,486	41,093
Additional paid in capital	17,556,462	870,515
Accumulated other comprehensive loss	0	(5,361)
Accumulated deficit	(19,576,989)	(2,102,824)
Total stockholders' deficit	(1,954,041)	(1,196,577)
Total liabilities and stockholders 'deficit	$ 3,890,241	$ 0

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2020	Sep. 30, 2019
Stockholders' equity (deficit)
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, shares par value	$ 0.001	$ 0.001
Common stock, shares authorized	450,000,000	450,000,000
Common stock, shares issued	66,486,618	41,093,618
Common stock, shares outstanding	66,486,618	41,093,618

STATEMENTS OF SHAREHOLDERS DEFI

STATEMENTS OF SHAREHOLDERS DEFICIT (Unaudited) - USD ($)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Stock Receivable [Member]	Comprehensive Gain (Loss)
Balance, shares at Sep. 30, 2018		12,301,332
Balance, amount at Sep. 30, 2018	$ (76,428)	$ 23,801	$ 272,638	$ (354,510)	$ (11,500)	$ (6,857)
Common stock issued for cash, shares		13,502,000
Common stock issued for cash, amount	26,000	$ 13,502	998	0	0	0
Common stock issued for stock receivable, shares		11,500,000
Common stock issued for stock receivable, amount	0	$ (11,500)	0	0	11,500	0
Common stock issue for service, shares		175,000
Common stock issue for service, amount	131,250	$ 175	131,075	0	0	0
Comprehensive gain (loss)	3,240	0	0	0	0	3,240
Net loss	(507,637)	$ 0	0	(507,637)	0	0
Balance, shares at Dec. 31, 2018		37,478,332
Balance, amount at Dec. 31, 2018	(423,395)	$ 37,478	404,711	(862,147)		(3,437)
Balance, shares at Sep. 30, 2018		12,301,332
Balance, amount at Sep. 30, 2018	(76,428)	$ 23,801	272,638	(354,510)	(11,500)	(6,857)
Net loss	(569,356)
Effect on APIC upon conversion of debt	0
Balance, shares at Mar. 31, 2019		37,918,618
Balance, amount at Mar. 31, 2019	(266,311)	$ 37,918	624,414	(923,866)		(4,777)
Balance, shares at Dec. 31, 2018		37,478,332
Balance, amount at Dec. 31, 2018	(423,395)	$ 37,478	404,711	(862,147)		(3,437)
Common stock issued for cash, shares		440,286
Common stock issued for cash, amount	220,143	$ 440	219,703	0		0
Comprehensive gain (loss)	(1,340)	0	0	0	0	(1,340)
Net loss	(61,719)	$ 0	0	(61,719)	0	0
Balance, shares at Mar. 31, 2019		37,918,618
Balance, amount at Mar. 31, 2019	(266,311)	$ 37,918	624,414	(923,866)		(4,777)
Balance, shares at Sep. 30, 2019		41,093,618
Balance, amount at Sep. 30, 2019	(1,196,577)	$ 41,093	870,515	(2,102,824)	0	(5,361)
Common stock issued for cash, shares		2,000,000
Common stock issued for cash, amount	40,000	$ 2,000	38,000	0	0	0
Comprehensive gain (loss)	(7,049)	0	0	0	0	(7,409)
Net loss	(140,857)	$ 0	0	(140,857)	0	0
Common stock issued for convertible debt, shares		9,393,000
Common stock issued for convertible debt, amount	156,508	$ 9,393	147,115	0	0	0
Deemed dividend on warrants	0	$ 0	16,363,000	(16,363,000)	0	0
Balance, shares at Dec. 31, 2019		52,486,618
Balance, amount at Dec. 31, 2019	(1,148,335)	$ 52,486	17,419,230	(18,607,281)	0	(12,770)
Balance, shares at Sep. 30, 2019		41,093,618
Balance, amount at Sep. 30, 2019	(1,196,577)	$ 41,093	870,515	(2,102,824)	0	(5,361)
Net loss	(1,116,356)
Effect on APIC upon conversion of debt	113,577
Balance, shares at Mar. 31, 2020		66,486,618
Balance, amount at Mar. 31, 2020	(1,954,041)	$ 66,486	17,556,462	(19,576,989)	0	0
Balance, shares at Dec. 31, 2019		52,486,618
Balance, amount at Dec. 31, 2019	(1,148,335)	$ 52,486	17,419,230	(18,607,281)	0	(12,770)
Comprehensive gain (loss)	18,561	0	0	5,791	0	12,770
Net loss	(975,499)	$ 0	0	(975,499)	0	0
Common stock issued for debt, shares		14,000,000
Common stock issued for debt, amount	37,655	$ 14,000	23,655	0	0	0
Effect on APIC upon conversion of debt	113,577		113,577
Balance, shares at Mar. 31, 2020		66,486,618
Balance, amount at Mar. 31, 2020	$ (1,954,041)	$ 66,486	$ 17,556,462	$ (19,576,989)	$ 0	$ 0

STATEMENTS OF OPERATIONS AND CO

STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Operating expenses:
Consulting - related parties	$ 96,000	$ 74,193	$ 192,000	$ 177,526
Consulting	0	67,697	0	97,197
Rent expense	149,955	0	300,920	0
General and administrative expense	31,946	97,405	47,878	152,141
Loss from operations	(277,901)	(237,295)	(540,798)	(426,864)
Other income (expense)
Gain on debt forgiveness	0	0	(20,600)	0
Gain (loss) on currency	(27,798)	0	(14,039)	(24)
Change in fair value	(580,724)	185,796	(375,647)	27,774
Debt discount	(48,347)	0	(117,084)	0
Financing cost	(31,500)	0	(31,500)	(153,704)
Interest expense	(9,229)	(10,220)	(16,688)	(16,538)
Total other income ( expense)	(697,598)	177,576	(575,558)	(142,492)
Net loss	(975,499)	(61,719)	(1,116,356)	(569,356)
Foreign currency translation adjustment	0	(1,341)	0	2,080
Comprehensive loss	$ (975,499)	$ (63,060)	$ (1,116,356)	$ (567,276)
Net loss per common share, Basic and Diluted	$ (0.02)	$ 0	$ (0.02)	$ (0.04)
Weighted average number of common shares outstanding, basic and diluted	58,345,409	37,478,332	53,727,854	14,122,761

STATEMENTS OF CASH FLOWS (Unaud

STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net loss	$ (1,116,356)	$ (569,356)
Adjustments to reconcile net loss to net cash used in operating activities:
Derivative change in fair value	375,647	(27,774)
Amortization of debt discount	117,084	13,333
Loss on debt settlement	31,500	0
Financing cost	0	153,704
Right to use lease	80,060	0
Changes in operating assets and liabilities:
Bank overdraft	(182)	0
Accounts payable and accrued expense	335,504	4,524
Lease liability	(80,060)	0
Prepaid	0	26,533
Due to related party	195,839	32,461
Net cash used in operating activities	(60,964)	(366,575)
Cash flows from financing activities:
Cash received for the sale of common stock	40,000	246,143
Proceeds from notes payable	30,625	100,000
Proceeds from convertible notes payable	0	30,000
Repayment of related party advances and convertible note payable	(20,500)	(9,590)
Net cash provided by (used in) financing activities	50,125	366,553
Effects of currency translation	11,152	371
Net increase (decrease) in cash	313	349
Cash - beginning of period	0	3,458
Cash - end of period	313	3,808
SUPPLEMENT DISCLOSURES:
Interest paid	0	0
Income taxes paid	0	0
NON CASH INVESTING AND FINANCING ACTIVITIES
Common stock issued for conversion of convertible debt	68,563	0
Discount recorded on inception of derivatives	0	36,000
Common stock issued for notes payable	100,000	0
Effect on APIC upon conversion of debt	$ 113,577	$ 0

NATURE OF BUSINESS

NATURE OF BUSINESS	6 Months Ended
	Mar. 31, 2020
NATURE OF BUSINESS
NOTE 1 - NATURE OF BUSINESS	BARREL ENERGY INC. is a Nevada corporation, incorporated January 17, 2014, which has engaged historically in the oil and gas sector of the energy industry. In January 2019, the Company terminated the agreement. It still maintains its interest in capped oil and gas properties in Alberta Canada. The Company entered into an agreement in the lithium exploration business but terminated the contract. The Company has leased land in central California to grow hemp for extracting CBD and the use of fiber in clothing and other materials. The Company is also exploring the lithium battery market including manufacturing and disposal of batteries. On April 11, 2019, the Company amended its articles of incorporation to increase its number of authorized shares of common stock from 75,000,000 to 450,000,000. BASIS OF PRESENTATION The accompanying unaudited interim financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of financial statements in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and six months ended March 31, 2020 are not necessarily indicative of the results that may be expected for the fiscal year ending September 30, 2020. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted. The accompanying unaudited financial statements should be read in conjunction with the audited September 30, 2019 financial statements and related notes included in the Company’s form 10-K filed with the SEC. Basic and diluted net income per share Basic loss per share is calculated as net loss to common stockholders divided by the weighted average number of common shares outstanding during the period. Diluted loss per share for the period equals basic loss per share as the effect of any stock based compensation awards or stock warrants would be antidilutive. As of March 31, 2020 the potential shares at conversion standing was 586,653,953. Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, "Leases (Topic 842)". The amendments in this ASU revise the accounting related to lessee accounting. Under the new guidance, lessees is required to recognize a lease liability and a right-of-use asset for all leases. The new lease guidance also simplifies the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. The amendments in this ASU are effective for public companies for fiscal years beginning after December 15, 2018 and are to be applied through a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption is permitted. The Company has adopted the new accounting pronouncement on October 1, 2019 and is recording a right of use lease asset and lease liability as of December 31, 2019. The FASB recently issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, to reduce complexity in applying GAAP to certain financial instruments with characteristics of liabilities and equity. The guidance in ASU 2020-06 simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock. The guidance in ASC 470-20 applies to convertible instruments for which the embedded conversion features are not required to be bifurcated from the host contract and accounted for as derivatives. These amendments are expected to result in more freestanding financial instruments qualifying for equity classification (and, therefore, not accounted for as derivatives), as well as fewer embedded features requiring separate accounting from the host contract. The amendments in ASU 2020-06 further revise the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. The amendments in ASU 2020-06 are effective for public entities for fiscal years beginning after December 15, 2021 with early adoption permitted (for “emerging growth company” beginning after December 15, 2023). The Company will be evaluating the impact this standard will have on the Company’s consolidated financial statements.

GOING CONCERN

GOING CONCERN	6 Months Ended
	Mar. 31, 2020
GOING CONCERN
NOTE 2 - GOING CONCERN	The Company’s unaudited interim financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company, as shown in the accompanying balance sheets, has negative working capital and an accumulated deficit of 19,576,989 as of March 31, 2020. The Company has not established any source of revenue to cover its operating costs. These factors raise substantial doubt about the company’s ability to continue as a going concern. The unaudited interim financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company will engage in very limited activities that must be satisfied in cash until a source of funding is secured. The Company will offer noncash consideration and seek equity lines as a means of financing its operations. If the Company is unable to obtain revenue producing contracts or financing or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders.

CONVERTIBLE NOTE

CONVERTIBLE NOTE	6 Months Ended
	Mar. 31, 2020
CONVERTIBLE NOTE
NOTE 3 - CONVERTIBLE NOTE	On July 1, 2014, the Company issued a USD $67,215 (CAD $75,000) convertible note for cash. The note bears an interest rate of 9.5% and matured on December 31, 2015. The note, plus accrued interest, is convertible by the holder, as, in part or whole, until the date of maturity into common stock of the Company at CAD $0.00275 per share. The note is in default. The Company by resolution has elected to allow conversion of any and all the notes outstanding principal and interest until the note is fully paid. On September 30, 2017, the Company issued 700,000 shares of common stock with a value of $5,612 (CDN $7,000) for partial conversion of the convertible note. The note was amended through amendment #1 to establish the note’s principal and interest in US dollars from Canadian dollars at $82,496. The change from Canadian to US dollars on the rewritten note effectively eliminated the currency adjustments going forward. During the period ended March 31, 2020 the Note was amended with Amendment #2 adding $30,000 of principal to the note and extending the note till December 31, 2021. Various parts of the note were assigned to other individuals for partial payment of the note and their portions converted to common stock. As of March 30, 2020 the outstanding balance of the note was $48,614. On May 15, 2019, the Company issued a $100,000 convertible note plus 500,000 warrants to Auctus Funding, LLC. The note bears an original discount of $3,500, matures February 17, 2020 and bears interest at 12% per annuum. The note is convertible at any time, at 55% of the market price which is defined as the lowest trading price 25 days prior to conversion. Interest of $12,553 has been accrued as of March 31, 2020. The warrants are convertible at $0.20 per share or if the price of the company’s common stock is greater than the exercise price of the warrant, the warrant may be converted by the holder as a cashless warrant in lieu of a cash warrant. (See Note 6: Warrants) On May 16, 2019, the Company issued a $125,000 convertible note and 625,000 warrants to Firstfire Global Opportunity Fund, LLC. The note bears an original discount of $12,500, matures in 12 months from the origination date and bears interest at 7% per annuum. The note is convertible in part or whole, at $0.25 per share for the first 180 days or 60% of the market price which is defined as the lowest trading price 20 days prior to conversion. Interest of $7,152 has been accrued as of March 31, 2020. The warrants are convertible at $0.20 per share or if the price of the company’s common stock is greater than the exercise price of the warrant, the warrant may be converted by the holder as a cashless warrant in lieu of a cash warrant. (See Note 6: Warrants) During the six months ended March 31, 2020 the Company issued 23,343,000 shares of common stock with a value of $168,563 for the reduction of the notes plus $25,600 in debt settlement.

RELATED PARTY

RELATED PARTY	6 Months Ended
	Mar. 31, 2020
RELATED PARTY
NOTE 4 - RELATED PARTY	During the period from October 1, 2018 through December 31, 2018 the Company paid the officers consulting fees of $57,000 of which Harp Sangha was paid $42,000 and Craig Alford was paid $15,000. Under the terms of their consulting agreements Mr. Alford is entitled to $21,000 for the period and Mr. Sangha $45,000. As of December 31, 2018 the Company owed the two related parties $9,000 in accrued consulting. In addition the Company paid five individuals consulting fees of $35,500 during the same period. The aggregate due the non-related party consultants per their agreements for the period is $31,500 and one related party $4,000. The terms of the consulting agreements all terminated on or before December 31, 2018 with no future commitments after that date. During the period ended December 31, 2018 Harpreet Sangha, the Company’s Chairman and Chief Financial Officer, entered into an agreement and purchased 10,000,000 shares of the Company’s common stock for $10,000 and Craig Alford, the Company’s President, who entered into an agreement and purchased 4,000,000 shares of the Company’s common stock for $4,000. During the year ended September 30, 2019, the Company signed a land lease agreement for the production of hemp. The lease is a 10 year lease with annual payments of $602,000 and was modified for the initial payments of $301,000 each in May and June 2020. A director of the Company is related to the owner of the land leased. During the six months ended March 31, 2020 the Company accrued $186,648 in consulting fees for three officers for a total of $317,264 due the related parties.

EQUITY

EQUITY	6 Months Ended
	Mar. 31, 2020
EQUITY
NOTE 5 - EQUITY	During the period from September 30, 2018 to March 31, 2019, the Company entered into separate Subscription Agreements with 17 persons under which 25,000,000 shares of the Company’s common stock were sold for $0.001 per share. In addition, twenty individuals were sold 442,286 units, consisting of one share of common stock at $0.50 per share one warrant to purchase one share of common stock shares at $0.50 per share within three years. This included Harpreet Sangha, the Company’s Chairman, who entered into an agreement to purchase 10,000,000 shares of the Company’s common stock and Craig Alford, the Company’s President, who entered into an agreement to purchase 4,000,000 shares of the Company’s common stock. Three individuals purchasing a total of 3,250,000 shares of common stock with a value $3,250 are relatives of the company Chairman and CFO. The subscription agreements dated September 30, 2018 for 11,500,000 shares of common stock with a value of $11,500 were treated as stock subscriptions receivable and funds were received in the period ending March 31, 2019. Subscription Agreements were approved by the Company’s Board of Directors. The sales were made in reliance on the exemption provided by Section 4(a)(2) of the Securities Act of 1933 and, with respect to a majority of the purchasers, Regulation S. On November 13, 2018, the Company entered into a $3,000,000 equity purchase agreement with Crown Bridge Partners. Under the terms of the agreement, the Company may put to the investor shares of the Company common stock in minimums of $10,000 to maximums of either $100,000 or 200% of the average trading volume, whichever is less. The agreement may be terminated at any time by the Company or when the total commitment of shares are sold by the Company to the investor. As part of the agreement, the Company issued 175,000 shares of its common stock at $0.75 per share as a commitment fee. The value of the transaction of $131,250 was expensed as a financing cost. On December 10 2019, the Company issued 2,000,000 shares of common stock to a related party with a value of 40,000 for cash. During the six months period ending March 31, 2020 the Company issued 2,000,000 share of common stock with a value of $40,000 for cash During the six months ended March 31, 2020 the Company issued 23,393,000 shares of common stock with a value of $168,563 for debt reduction and $25,600 in debt settlement.

WARRANTS

WARRANTS	6 Months Ended
	Mar. 31, 2020
WARRANTS
NOTE 6 - WARRANTS	During the year ended September 30, 2019 the Company issued 477,286 warrants to twenty individuals as part of their purchase of 477,286 shares of common stock. The warrants mature in three years and are convertible into one share of common stock for each warrant at $0.50 per share. During the year ended September 30, 2019 the Company issued 1,153,800 warrants to 3 convertible debt entities as part of the note issued. The warrants were issued as an inducement of the issuance of the two notes for an aggregate of $225,000. The warrants are convertible at $0.20 per share or if the price of the company’s common stock is greater than the exercise price of the warrant, the warrant may be converted by the holder as a cashless warrant in lieu of a cash warrant. The warrants also contain an antidilution clause allowing the holder to adjust the number of warrants and or price should the Company issue any convertible instrument at a lower value or conversion price than the warrants issue. The Company used the Black Scholes Pricing model to estimate the fair value of the warrants as of grant date, using the following key inputs: market prices of the Company’s common stock at dates of grant between $0.28 - $3.00 per share, conversion price of $0.20-0.50, volatility of 272.63% and discount rate of 2.40%. Based on the fair value of the common stock of $221,000 and value of the warrants of $535,293 the fair value of the warrants was calculated to be 38 % of the total value or $288,411. During the period ended September 30, 2019 the valuation resulted in a deemed dividend from the down round calculation of the 1,125,000 warrants of $30,938. The 1,155,899 warrants provided a provision that adjusted the conversion price if any other convertible instrument provides for a lower conversion price. As the Company agreed to the conversion price on a convertible note at $0.00275 during the quarter ended December 31, 2019, the warrants became eligible for that conversion price and triggered a down round and deemed dividend of $16,363,600. As of March 31, 2020 the Company evaluated the conversion prices and it resulted in no change in the deemed dividend. The outstanding warrants are set out as follow: Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Life Intrinsic Value Outstanding at September 30, 2019 -- -- -- -- Granted 1,602,286 0.29 4.32 -- Expired -- -- -- -- Exercised -- -- -- -- Outstanding at March 31, 2020 1,602,286 $ 0.29 3.82 $ --

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Mar. 31, 2020
NOTES PAYABLE
NOTE 7 - NOTES PAYABLE	On November 15, 2018, the Company received an advance from one non-related party for $65,000. On December 3, 2018, the Company received an additional advance of $35,000 from the same individual for a total of $100,000. Both advances are unsecured, on demand and bear no interest. The Company has calculated an imputed interest of $2,500 for the last period. During the six month period ended March 31, 2020, the Company issued 800,000 shares of common stock with a value of $100,000 for the payment of the note and implied interest. The transaction resulted in a loss on settlement of debt of $25,600. During the period ending March 31, 2020 the Company issued 3 notes totaling $30,625. The notes all mature in two years of issuance with one note for $10,000 bearing 20% interest and the balance bearing 10% interest per annum.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended
	Mar. 31, 2020
DERIVATIVE LIABILITIES
NOTE 8 - DERIVATIVE LIABILITIES	On November 12, 2018, the Company issued a $36,000 convertible note to Crown Partners, LLC. The note bears an original discount of $3,500, matures in 12 months from the origination date and bears interest at 5% per annuum. The note is convertible at any time, in part or whole, at $0.50 per share until the 180 th On May 15, 2019, the Company issued a $100,000 convertible note to Auctus Funding, LLC. The note bears an original discount of $3,500, matures February 17, 2020 and bears interest at 5% per annuum. The note is convertible at any time, at 5% of the market price which is defined as the lowest trading price 25 days prior to conversion. The Company used the Black Scholes model to estimate the fair value of the derivative liability as of the date of issuance and as of March 31, 2020, using the following key inputs: market price of the Company’s common stock $0.0041 per share, volatility of 309% and discount rate of 1.80%. The fair value of the derivative liability was determined to $313,959 as of March 31, 2020. On May 16, 2019, the Company issued a $125,000 convertible note to FirstFire Global Opportunity Fund, LLC. The note bears an original discount of $12,500, matures in 12 months from the origination date and bears interest at 7% per annuum. The note is convertible at any time, in part or whole, at $0.25 per share or 60% of the market price which is defined as the lowest trading price 20 days prior to conversion. The Company used the Black Scholes model to estimate the fair value of the derivative liability as of the date of issuance and as of March 31, 2020, using the following key inputs: market price of the Company’s common stock $0.0041 per share, volatility of 309% and discount rate of 1.80%. The fair value of the derivative liability was determined to $281,623 as of March 31, 2020. Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, accounts payable and accrued expenses and shareholder loans. The carrying amount of these financial instruments approximates fair value due either to length of maturity or interest rates that approximate prevailing market rates unless otherwise disclosed in these financial statements. Financial assets and liabilities recorded at fair value in our condensed consolidated balance sheets are categorized based upon a fair value hierarchy established by GAAP, which prioritizes the inputs used to measure fair value into the following levels: Level 1— Quoted market prices in active markets for identical assets or liabilities at the measurement date. Level 2— quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets and liabilities in markets that are not active; or other inputs that are observable and can be corroborated by observable market data. Level 3— Inputs reflecting management’s best estimates and assumptions of what market participants would use in pricing assets or liabilities at the measurement date. The inputs are unobservable in the market and significant to the valuation of the instruments. A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Financial assets and liabilities measured at fair value on a recurring basis are summarized below as of September 30, 2019 and March 31, 2020: Level 1 Level 2 Level 3 Total As of September 30, 2019: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ 434,499 $ 434,499 As of March 31, 2020: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ 697,069 $ 697,069 The following table summarizes the change in the fair value of the derivative liability during the six months ended March 31, 2020: Fair value as of September 30, 2019 $ 434,999 Discount at conversion (113,577 ) Change in fair value 375,647 Fair value as of March 31, 2020 $ 697,069

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Mar. 31, 2020
COMMITMENTS AND CONTINGENCIES
NOTE 9 - COMMITMENTS AND CONTINGENCIES	On May 14, 2019, the Company signed a land lease in central California for 602 acres at $1,000 per acre to grow hemp for fiber usage. The lease is for 10 years with annual costs of $602,000 with the initial payment of $301,000 on March 30, 2020 and second payment of $301,000 on June 30, 2020 with the balance of the annual payments being made on April 1 of each subsequent year. The lease holder is a related party to one of the directors of the Company. As of March 31, 2020 the Company has accrued $526,670 of unpaid lease payments as accounts payable with the outstanding obligation as noted below The yearly rental obligations including the lease agreements are as follows: Fiscal Year 2020 $ 301,000 2021 $ 602,000 2022 $ 602,000 2023 $ 602,000 2024 and years thereafter 3,386,000 Total $ 5,493,000 As noted in the recent accounting

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Mar. 31, 2020
SUBSEQUENT EVENTS
NOTE 10 - SUBSEQUENT EVENTS	On March 11, 2020, the Company amended a note through Amendment #2 to extend the maturity date to December 31, 2021. As part of the agreement the Company agreed to commence interest payments on the balance to 18% per annum plus issue 10,000,000 shares of common stock effective April 1, 2020. During the period from April 1, 2020 to June 30, 2020, the Company issued 116,165,878 shares of common stock to three note convertible debt holders with a value of $ 142,075 for the conversion of debt. On June 24, 2020, a related party returned 10,000,000 shares to the Company at par value. On June 26, 2020 the Company issued a convertible note to Harp Sangha for $21,500 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. On July 17, 2020 the Company issued a convertible note to Harp Sangha for $25,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. On September 11, 2020 the Company issued a convertible note to Harp Sangha for $45,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.10 per share. During the period from July 1, 2020 to September 30, 2020 the Company issued 126,917,488 shares of common stock to one convertible debt holder with a value of $112,314 for the conversion of debt. On December 23, 2020, the Company issued a convertible note to EROP Capital for $25,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at$0.01 per share or 70% of the lowest trade five days prior to conversion. On December 31, 2020, the Company issued a convertible note to 1232963 BC for $30,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at$0.01 per share or 70% of the lowest trade five days prior to conversion. On February 5, 2021, the Company issued a convertible note to EROP Capital for $115,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.01 per share or 70% of the lowest trade five days prior to conversion. On February 9, 2021, the Company entered into a Memorandum of Understanding with Rosh Energy Technology Pvt, Inc. Under the terms of the agreement the Company will provide the capital for the manufacturing of lithium batteries in India. On February 10, 2021, the Company issued a convertible note to 1232963 BC for $324,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at$0.01 per share or 70% of the lowest trade five days prior to conversion. On February 17, 2021, the Company issued a convertible note to EROP Capital for $300,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.01 per share or 70% of the lowest trade five days prior to conversion. On February 22, 2021, the Company signed a Stock Purchase and Sales Agreement with Flote App, Inc. Under the terms of the agreement the Company will sell to Flote up to 45% of the equity interest in the Company for an aggregate of $8,500,000 consisting in two tranches of $2,500,000 and $6,000,000, respectively. Closing of the first tranche is schedule for April 30, 2021 and the second tranche on or before December 30, 2021. On March 3, 2021, the Company issued a convertible note to Optimum Trading for $250,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at$0.01 per share or 70% of the lowest trade five days prior to conversion. On March 4, 202,1 the Company signed a memorandum of Understanding with American Lithium Minerals, Inc. Under the terms of the agreement, AMLM will assist in the development of lithium battery technology in the US and India including the manufacturing, assembly, distribution and recycling of Lithium batteries. On March 12, 2021, the Company entered into an agreement with Crown Bridge Partners, LLC whereby the remaining balance of the note dated November 12, 2018 and any remaining warrants of 28,800 issued to Crown Bridge are extinguished. In addition Crown Bridge will instruct the Company transfer agent to cancel 8,330,420 shares held by Crown Bridge by March 17, 2021. On March 12, 2021, the Company entered into an agreement with First Fire Global Opportunities Fund, LLC whereby the remaining balance of the note dated May 28, 2019 with principal of $125,000 and a remaining warrants of 625,000 issued to First Fire are extinguished. The Company issued 2,000,000 shares with a value of $145,000 for final settlement and payment of all principal, interest and penalties, plus the cancellation of any reserve shares held by First Fire with the Company’s Transfer Agent. On March 29, 2021, the Company issued a convertible note to EROP Capital for $25,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.01 per share or 70% of the lowest trade five days prior to conversion. On April 1 2021, the Company issued a convertible note to EROP Capital for $50,000 which matures one year from date of issuance. The note bears interest of 8% per annum and is convertible into common stock of the Company at $0.01 per share or 70% of the lowest trade five days prior to conversion. The Company has evaluated subsequent events to determine events occurring after March 31, 2020 through April 8, 2021 that would have a material impact on the Company’s financial results or require disclosure and have determined none exist other than those noted above in this footnote.

NATURE OF BUSINESS (Policies)

NATURE OF BUSINESS (Policies)	6 Months Ended
	Mar. 31, 2020
NATURE OF BUSINESS (Policies)
BASIS OF PRESENTATION	The accompanying unaudited interim financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of financial statements in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and six months ended March 31, 2020 are not necessarily indicative of the results that may be expected for the fiscal year ending September 30, 2020. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted. The accompanying unaudited financial statements should be read in conjunction with the audited September 30, 2019 financial statements and related notes included in the Company’s form 10-K filed with the SEC.
Basic and diluted net income per share	Basic loss per share is calculated as net loss to common stockholders divided by the weighted average number of common shares outstanding during the period. Diluted loss per share for the period equals basic loss per share as the effect of any stock based compensation awards or stock warrants would be antidilutive. As of March 31, 2020 the potential shares at conversion standing was 586,653,953.
Recent Accounting Pronouncements	In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, "Leases (Topic 842)". The amendments in this ASU revise the accounting related to lessee accounting. Under the new guidance, lessees is required to recognize a lease liability and a right-of-use asset for all leases. The new lease guidance also simplifies the accounting for sale and leaseback transactions primarily because lessees must recognize lease assets and lease liabilities. The amendments in this ASU are effective for public companies for fiscal years beginning after December 15, 2018 and are to be applied through a modified retrospective transition approach for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. Early adoption is permitted. The Company has adopted the new accounting pronouncement on October 1, 2019 and is recording a right of use lease asset and lease liability as of December 31, 2019. The FASB recently issued ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470- 20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, to reduce complexity in applying GAAP to certain financial instruments with characteristics of liabilities and equity. The guidance in ASU 2020-06 simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, Debt: Debt with Conversion and Other Options, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock. The guidance in ASC 470-20 applies to convertible instruments for which the embedded conversion features are not required to be bifurcated from the host contract and accounted for as derivatives. These amendments are expected to result in more freestanding financial instruments qualifying for equity classification (and, therefore, not accounted for as derivatives), as well as fewer embedded features requiring separate accounting from the host contract. The amendments in ASU 2020-06 further revise the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if-converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. The amendments in ASU 2020-06 are effective for public entities for fiscal years beginning after December 15, 2021 with early adoption permitted (for “emerging growth company” beginning after December 15, 2023). The Company will be evaluating the impact this standard will have on the Company’s consolidated financial statements.

WARRANTS (Tables)

WARRANTS (Tables)	6 Months Ended
	Mar. 31, 2020
WARRANTS
Schedule of Warrants Outstanding	Warrants Weighted Average Exercise Price Weighted Average Remaining Contract Life Intrinsic Value Outstanding at September 30, 2019 -- -- -- -- Granted 1,602,286 0.29 4.32 -- Expired -- -- -- -- Exercised -- -- -- -- Outstanding at March 31, 2020 1,602,286 $ 0.29 3.82 $ --

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	Mar. 31, 2020
DERIVATIVE LIABILITIES
Schedule of fair value financial assets and liabilities measured on recurring basis	Level 1 Level 2 Level 3 Total As of September 30, 2019: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ 434,499 $ 434,499 As of March 31, 2020: Assets None $ - $ - $ - $ - Liabilities Derivative liability $ - $ - $ 697,069 $ 697,069
Schedule of derivative liabilities at fair value	Fair value as of September 30, 2019 $ 434,999 Discount at conversion (113,577 ) Change in fair value 375,647 Fair value as of March 31, 2020 $ 697,069

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Mar. 31, 2020
COMMITMENTS AND CONTINGENCIES
Schedule of Rental Obligation Of Lease	Fiscal Year 2020 $ 301,000 2021 $ 602,000 2022 $ 602,000 2023 $ 602,000 2024 and years thereafter 3,386,000 Total $ 5,493,000

NATURE OF BUSINESS (Details Nar

NATURE OF BUSINESS (Details Narrative) - shares	6 Months Ended
	Mar. 31, 2020	Sep. 30, 2019	Apr. 11, 2019
Antidilutive securities excluded from computation of earnings per share	586,653,953
Common stock, shares authorized	450,000,000	450,000,000
Minimum [Member]
Common stock, shares authorized			450,000,000
Maximum [Member]
Common stock, shares authorized			75,000,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
GOING CONCERN
Accumulated deficit	$ (19,576,989)	$ (2,102,824)

CONVERTIBLE NOTE (Details Narra

CONVERTIBLE NOTE (Details Narrative) - USD ($)	May 15, 2019	May 16, 2019	Mar. 31, 2020	Mar. 31, 2019	Sep. 30, 2017	Jul. 01, 2014
Stock issued during reduction of notes, amount			$ 168,563
Debt settlement			$ 25,000
Stock issued during reduction of notes, shares			23,343,000
Common stock issued for debt conversion, Amount			$ 100,000	$ 0
Original discount			$ 117,084	$ 13,333
Auctus Funding, LLC [Member]
Interest rate	7.00%
Convertible debt	$ 100,000
Warrant issued	500,000
Original discount	$ 3,500
Terms of conversion feature	The note is convertible at any time, at 55% of the market price which is defined as the lowest trading price 25 days prior to conversion.
Warrant per share			$ 0.20
Debt maturity date	Feb. 17, 2020
Accrued interest			$ 12,553
FirstFire Global Opportunity Fund [Member]
Interest rate		7.00%
Convertible debt		$ 125,000
Warrant issued		625,000
Original discount		$ 12,500
Terms of conversion feature		The note is convertible in part or whole, at $0.25 per share for the first 180 days or 60% of the market price which is defined as the lowest trading price 20 days prior to conversion.
Warrant per share			$ 0.20
Accrued interest		$ 7,152
Convertible Note [Member]
Common Stock shares issued						67,215
Convertible debt principal amount			$ 48,614
Convertable note, outstanding			$ 33,764
Convertible price						$ 0.00275
Interest rate						9.50%
Common stock issued for debt conversion, Shares					700,000
Common stock issued for debt conversion, Amount					$ 5,612
Notes principal and interest					$ 82,496

RELATED PARTY (Details Narrativ

RELATED PARTY (Details Narrative) - USD ($)	May 14, 2019	Jun. 30, 2020	May 31, 2020	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2020	Mar. 31, 2019	Sep. 30, 2019
Initial Lease Payment		$ 301,000	$ 301,000						$ 301,000
Lease liability									$ 602,000
Lease term	10 years								10 years
Stock issued during period value						$ 0
Consulting - related parties				$ 0	$ 67,697		$ 0	$ 97,197
Consulting payable- related parties				317,264			317,264		$ 121,425
Related Parties [Member]
Accrued consulting fees						9,000
Stock issued during period value						4,000
Five Individuals [Member]
Consulting Fees						35,500
Officers [Member]
Consulting Fees						57,000
Accrued consulting fees						$ 21,000
Stock issued during period						4,000,000
Harpreet Sangha [Member]
Consulting Fees						$ 42,000
Accrued consulting fees						$ 45,000
Stock issued during period						10,000,000
Stock issued during period value						$ 10,000
Craig Alford [Member]
Consulting Fees						$ 15,000
Stock issued during period						4,000,000
Stock issued during period value						$ 4,000
Three Officers [Member]
Consulting - related parties							186,648
Consulting payable- related parties				$ 317,264			$ 317,264

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)	Dec. 10, 2019	Nov. 13, 2018	Mar. 31, 2020	Mar. 31, 2019	Sep. 30, 2019
Common stock shares issued			66,486,618		41,093,618
Common stock, shares value			$ 66,486		$ 41,093
Common stock per share			$ 0.001		$ 0.001
Debt settlement			$ 25,000
Harpreet Sangha [Member]
Common stock, shares purchased				10,000,000
Officers [Member]
Common stock, shares purchased				4,000,000
Subscription Agreements [Member]
Number of persons				17
Sale of stock per share				$ 0.001
Sale of stock, number issued and transaction				25,000,000
Equity Purchase Agreement [Member]
Common stock shares issued		175,000
Common stock per share		$ 0.75
Financing cost		$ 131,250
Equity Purchase Agreement [Member] | Crown Bridge Partners [Member]
Equity purchase amount		$ 3,000,000
Equity purchase agreement description		The Company may put to the investor shares of the Company common stock in minimums of $10,000 to maximums of either $100,000 or 200% of the average trading volume, whichever is less.
Subscription Agreement [Member]
Stock issued during debt reduction, shares	2,000,000		23,393,000	11,500,000
Debt settlement			$ 25,600
Stock issued during debt reduction, amount	$ 40,000		$ 168,563	$ 11,500
Twenty Individuals [Member] | Options [Member]
Common stock shares issued				442,286
Number of persons				20
Exercise price of option				$ 0.50
Three individuals [Member] | Chief Financial Officers [Member]
Common stock, shares value				$ 3,250
Common stock, shares purchased				3,250,000

WARRANTS (Details)

WARRANTS (Details) - Warrants [Member]	6 Months Ended
	Mar. 31, 2020USD ($)$ / sharesshares
Granted | shares	1,602,286
Outstanding, ending | $	$ 1,602,286
Weighted Average Exercise Price, beginning balance	$ 0
Weighted Average Exercise Price, granted	0.29
Weighted Average Exercise Price, ending balance	$ 0.29
Weighted Average Remaining Contractual Life , granted	4 years 3 months 26 days
Weighted Average Remaining Contractual Life outstanding, ending	4 years 2 months 1 day

WARRANTS (Details Narrative)

WARRANTS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Mar. 31, 2020	Mar. 31, 2019
Deemed dividend	$ 16,363,600
Convertible note conversion price per share	$ 0.00275
Warrant issued	1,155,899
Discount rate	0.02%
Debt conversion converted instrument warrants issued, value			$ 100,000	$ 0
Warrants [Member]
Discount rate		2.40%
Volatility rate		272.63%
Fair value of common stock		$ 221,000
Fair value of warrants		$ 535,293
Description of fair value of warrants		Based on the fair value of the common stock of $221,000 and value of the warrants of $535,293 the fair value of the warrants was calculated to be 38 % of the total value or $288,411.
Warrants outstanding	$ 288,411
Warrants [Member] | Minimum [Member]
Market prices per share	$ 0.28
Conversion price	0.20
Warrants [Member] | Maximum [Member]
Market prices per share	3
Conversion price	0.50
Twenty Individual [Member] | Warrants [Member]
Warrant issued		477,286
Shares issuable against exercise of warrant		477,286
Description of maturity		The warrants mature in three years and are convertible into one share of common stock for each warrant at $0.50 per share.
Convertible Debt Entities [Member]
Warrant issued		1,153,800
Debt conversion converted instrument warrants issued, value		$ 30,938
Issuance of Notes		$ 225,000
Warrant per share	$ 0.20

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2020	Sep. 30, 2019	Dec. 03, 2018	Nov. 15, 2018
Imputed interest	$ 2,500
Note payable	30,625
Loss on settlement of debt	$ 25,600
Interest rate	10.00%
Common Stock, Value, Issued	$ 66,486	$ 41,093
Non-Related Parties [Member]
Common stock, share issued	800,000
Common Stock, Value, Issued	$ 100,000
Advance received for non-related party	100,000		$ 35,000	$ 65,000
One Note [Member]
Note payable	$ 10,000
Interest rate	20.00%

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Derivative liability	$ 697,069	$ 434,499
Level 3 [Member]
Derivative liability	$ 697,069	$ 434,499

DERIVATIVE LIABILITIES (Detai_2

DERIVATIVE LIABILITIES (Details 1)	6 Months Ended
	Mar. 31, 2020USD ($)
DERIVATIVE LIABILITIES
Fair value as of September 30, 2019	$ 434,999
Change in fair value	375,647
Discount at conversion	(113,577)
Fair value as of March 31, 2020	$ 69,069

DERIVATIVE LIABILITIES (Detai_3

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	May 15, 2019	Nov. 12, 2018	May 16, 2019	Dec. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Discount rate				0.02%
Original discount					$ 117,084	$ 13,333
Auctus Funding, LLC [Member]
Discount rate					1.80%
Volatility rate					309.00%
Derivative liability					$ 313,959
Convertible debt	$ 100,000
Original discount	$ 3,500
Debt maturity date					Feb. 17, 2020
Interest rate	7.00%
Terms of conversion feature	The note is convertible at any time, at 55% of the market price which is defined as the lowest trading price 25 days prior to conversion.
Market price per share					$ 0.0041
FirstFire Global Opportunity Fund [Member]
Discount rate					1.80%
Volatility rate					309.00%
Derivative liability					$ 281,623
Convertible debt			$ 125,000
Original discount			$ 12,500
Interest rate			7.00%
Terms of conversion feature			The note is convertible in part or whole, at $0.25 per share for the first 180 days or 60% of the market price which is defined as the lowest trading price 20 days prior to conversion.
Market price per share					$ 0.0041
Crown Partners, LLC [Member]
Discount rate					1.80%
Volatility rate					309.00%
Derivative liability					$ 101,487
Convertible debt		$ 36,000
Interest rate		5.00%
Terms of conversion feature		The note is convertible at any time, in part or whole, at $0.50 per share until the 180th date of the note at which time it is convertible at 55% of the market price which is defined as the lowest trading price 25 days prior to conversion
Market price per share					$ 0.0041
Frequency of maturity		12 months
Original discount		$ 3,500

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Mar. 31, 2020USD ($)
COMMITMENTS AND CONTINGENCIES
2020	$ 301,000
2021	602,000
2022	602,000
2023	602,000
2024 and years thereafter	3,386,000
Total	$ 5,493,000

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	May 14, 2019	Sep. 30, 2019	Mar. 31, 2020
COMMITMENTS AND CONTINGENCIES
Lease term	10 years	10 years
Lease liability	$ 602,000	$ 0	$ 301,720
Description of lease	Land lease in central California for 602 acres at $1,000 per acre to grow hemp for fiber usage.
Initial Lease Payment	$ 301,000
Maturity of initial payment	Mar. 30, 2020
Second payment for lease land	$ 301,000
Unpaid lease payment, accrued			$ 526,670
Maturity of second payment	Jun. 30, 2020

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

Apr. 01, 2021

Mar. 12, 2021

Mar. 03, 2021

Feb. 10, 2021

Feb. 05, 2021

Sep. 11, 2020

Mar. 11, 2020

Mar. 29, 2021

Feb. 22, 2021

Feb. 17, 2021

Dec. 31, 2020

Dec. 23, 2020

Jul. 17, 2020

Jun. 26, 2020

Jun. 24, 2020

Sep. 30, 2020

Jun. 30, 2020

Dec. 31, 2018

common stock issued, amount

$ 0

Subsequent Event [Member]

Interest rate

18.00%

Debt Instrument, Maturity Date, Description

extend the maturity date to December 31, 2021

common stock issued

10,000,000

126,917,488

116,165,878

common stock issued, amount

$ 112,314

$ 142,075

Shares returned by related party

10,000,000

Subsequent Event [Member] | Stock Purchase and Sales Agreement [Member]

Equity interest

$ 8,500,000

Tranches First

2,500,000

Tranches Second

$ 6,000,000

Equity interest, percentage

45.00%

Subsequent Event [Member] | Harp Sangha [Member]

Interest rate

8.00%

8.00%

8.00%

Convertible debt

$ 45,000

$ 25,000

$ 21,500

Debt Instrument, Maturity Date, Description

Matures one year from date of issuance

Matures one year from date of issuance

Matures one year from date of issuance

Common stock, per share

$ 0.10

$ 0.10

$ 0.10

Subsequent Event [Member] | EROP Capital [Member]

Interest rate

8.00%

8.00%

8.00%

8.00%

8.00%

Convertible debt

$ 50,000

$ 115,000

$ 25,000

$ 300,000

$ 25,000

Debt Instrument, Maturity Date, Description

Matures one year from date of issuance

Matures one year from date of issuance

Matures one year from date of issuance

Matures one year from date of issuance

Matures one year from date of issuance

Common stock, per share

$ 0.01

$ 0.01

$ 0.01

$ 0.01

$ 0.01

Debt conversion rate description

70% of the lowest trade five days prior to conversion

70% of the lowest trade five days prior to conversion

70% of the lowest trade five days prior to conversion

Subsequent Event [Member] | BC [Member]

Interest rate

8.00%

8.00%

Convertible debt

$ 324,000

$ 30,000

Debt Instrument, Maturity Date, Description

Matures one year from date of issuance

Matures one year from date of issuance

Common stock, per share

$ 0.01

$ 0.01

Debt conversion rate description

70% of the lowest trade five days prior to conversion

70% of the lowest trade five days prior to conversion

Subsequent Event [Member] | Optimum Trading [Member]

Interest rate

8.00%

Convertible debt

$ 250,000

Debt Instrument, Maturity Date, Description

Matures one year from date of issuance

Common stock, per share

$ 0.01

Subsequent Event [Member] | Crown Bridge Partners, LLC [Member]

Common stock cancel

8,330,420

Warrants issued

28,800

Subsequent Event [Member] | First Fire Global Opportunities Fund, LLC [Member]

Warrants issued

625,000

Principal amount, warrant

$ 125,000

common stock issued

2,000,000

Common stock , value

$ 145,000