Apotheca Biosciences (PCFP) 10-Q/A 20 Jun 19 2020 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Apr. 30, 2019	Jun. 19, 2019
Document And Entity Information
Entity Registrant Name	Apotheca Biosciences, Inc.
Entity Central Index Key	0001632053
Document Type	10-Q/A
Document Period End Date	Apr. 30, 2019
Amendment Flag	true
Amendment description	This amendment is being submitted because the computer had issues beyond the control of the Edgar filing agent that caused the certifications and the XBRL files to not be submitted when the 10-Q was filed. This amendment corrects that problem.
Current Fiscal Year End Date	--01-31
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		118,664,000
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2020

CONSOLIDATED BALANCE SHEETS (UN

CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Apr. 30, 2019	Jan. 31, 2019
Current assets
Cash	$ 250,478	$ 2,942
Inventory	103,687	7,640
Deposits and prepaids (including related party rent of $6,000)	6,600	98,302
Total current assets	360,765	108,884
Right to use asset - related party	133,810	0
Equipment, furniture and fixtures (including purchase from related party $2,508) net of accumulated depreciation	7,905	6,441
Intangible assets, net of accumulated amortization	570	0
Total fixed assets, net	142,285	6,441
Total Assets	503,050	115,325
Current liabilities
Accounts payable	27,944	24,104
Accounts payable, related parties	16,020	8,225
Accrued liabilities	159,281	82,770
Accrued liabilities, related party	5,592	0
Notes payable	18,600	18,600
Related party advances	24,050	0
Derivative liabilities	656,936	771,918
Lease liability - related party, current portion	108,591	0
Convertible note payable	165,159	26,261
Total current liabilities	1,182,173	931,878
Lease liability - related party, less current portion	30,560	0
Total Liabilities	1,212,733	931,878
Shareholders' Deficit
Common stock: 600,000,000 authorized; $0.001 par value at April 30, 2019 and 200,000,000 authorized, $0.0001 par value at January 31, 2019 118,840,795 and 118,214,000 shares issued and outstanding at April 30, 2019 and January 31, 2019, respectively	118,841	118,214
Additional paid in capital	1,596,043	1,503,973
Shares to be issued, common shares	90,544	73,700
Accumulated deficit	(2,515,111)	(2,512,440)
Total Shareholders' Deficit	(709,683)	(816,553)
Total Liabilities and Shareholders' Deficit	$ 503,050	$ 115,325

CONSOLIDATED BALANCE SHEETS (_2

CONSOLIDATED BALANCE SHEETS (UNAUDITED) (Parenthetical) - USD ($)	Apr. 30, 2019	Jan. 31, 2019
Statement of Financial Position [Abstract]
Related party rent	$ 6,000
Equipment, furniture and fixtures purchase from related party	$ 2,508
Common stock, par value per share	$ 0.001	$ 0.001
Common stock, shares authorized	600,000,000	600,000,000
Common stock, shares issued	118,840,795	118,214,000
Common stock, shares outstanding	118,840,795	118,214,000

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) - USD ($)	2 Months Ended	3 Months Ended
	Apr. 30, 2018	Apr. 30, 2019
Income Statement [Abstract]
Revenues	$ 0	$ 0
Operating Expenses
Personnel expenses	30,000	112,672
Marketing and Design, related party	0	24,000
General and administrative	8,242	63,540
General and administrative, related party	0	35,268
Stock-based compensation	0	63,600
Total operating expenses	38,242	299,080
Net loss from operations	(38,242)	(299,080)
Other income (expenses):
Interest expense	0	(71,848)
Interest expense, related party	0	(3,092)
Derivative income	0	371,349
Total other income (expense)	0	296,409
Net loss	$ (38,242)	$ (2,671)
Basic and diluted loss per share	$ (0.01)	$ (0.01)
Weighted average number of shares outstanding	37,752,809	118,243,201

STATEMENTS OF CHANGES IN SHAREH

STATEMENTS OF CHANGES IN SHAREHOLDERS' DEFICIT EQUITY (Unaudited) - USD ($)	Common Stock	Additional Paid-In Capital	Shares to be issued	Accumulated (Deficit)	Total
Beginning Balance, Value at Feb. 25, 2018					$ 1
Beginning Balance, Shares at Feb. 25, 2018
Shares issued by Apotheca in exchange for services, Value	$ 6,000				6,000
Shares issued by Apotheca in exchange for services, shares	60,000,000
Net loss				(38,242)	(38,242)
Ending Balance at Oct. 31, 2018	$ 6,000			(38,242)	(32,242)
Ending Balance, Shares at Oct. 31, 2018	60,000,000
Beginning Balance, Value at Jan. 31, 2019	$ 118,214	1,503,973	73,700	(2,512,440)	(816,553)
Beginning Balance, Shares at Jan. 31, 2019	118,214,000
Beneficial conversion feature		8,485			8,485
Shares issued for conversion of debt, Value	$ 177	(12,455)	$ 16,844		29,476
Shares issued for conversion of debt, Shares	178,795
Shares issued for compensation, Value	$ 400	63,200			63,600
Shares issued for compensation, Shares	400,000
Shares issued in satisfaction of accounts payable, Value	$ 50	7,930			7,980
Shares issued in satisfaction of accounts payable, Shares	50,000
Net loss				(2,671)	(2,671)
Ending Balance at Apr. 30, 2019	$ 118,841	$ 1,596,043		$ (2,515,111)	$ (709,683)
Ending Balance, Shares at Apr. 30, 2019	118,840,795

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) - USD ($)	2 Months Ended	3 Months Ended
	Apr. 30, 2018	Apr. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (38,242)	$ (2,671)
Changes in working capital requirements
Depreciation expense	0	(371,379)
Depreciation and amortization expense	0	331
Stock issued for services	6,000	63,600
Amortization of debt discount	0	65,227
Increase (decrease) in:
Prepaid expenses	0	917,034
Inventory	0	(96,047)
Accounts payable	295	0
Accounts payable - related party	296	7,795
Related party advances	1,947	24,050
Accrued expenses	0	102,255
Accrued expenses - related party	30,000	0
Net cash (used in) provided by operating activities	296	(105,673)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of furniture and equipment - related party	0	(1,791)
Net cash used in investing activities	0	(1,791)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes payable	0	355,000
Net cash provided by financing activities	0	355,000
NET INCREASE IN CASH	296	247,536
CASH, BEGINNING OF PERIOD	0	2,942
CASH, END OF PERIOD	296	250,478
Supplemental disclosure of cash flow information:
Cash paid for interest	0	0
Cash paid for income taxes	0	0
Noncash operating and financing activities:
Beneficial conversion feature on convertible notes payable	0	8,485
Stock issued in satisfaction of accounts payable	$ 0	$ 7,980

Organization And Basis Of Prese

Organization And Basis Of Presentation	3 Months Ended
	Apr. 30, 2019
Accounting Policies [Abstract]
Organization and Basis of Presentation	NOTE 1 -ORGANIZATION AND BASIS OF PRESENTATION Apotheca Biosciences is a medical device company developing engineering and device solutions for cannabinoid medical technologies. The company is incorporated in Nevada as a Corporation with principal business in Saint Petersburg, FL. The company develops, license and market cannabinoid technologies to various market sectors. Apotheca Biosciences is developing cutting-edge medical products, nutraceuticals, formulation and delivery technologies for the healthcare and consumer care industry. Our pipeline of products includes, transdermal, sublingual, and nasal delivery technologies for precise and controlled dosing of cannabinoids. We believe that we can deliver meaningful benefits using our technologies to the world’s aging population. The last two decades of research have brought a tremendous improvement in knowledge of the endocannabinoid system (eCB system) components and functions under physiological and pathological conditions. The eCB is a neuromodulatory system consists of two subtypes of cannabinoid receptors, CB1 and CB2 Vision Apotheca Biosciences is positioning to be global leader in discovering new cannabinoid medical technologies to make life better and healthier Mission To contribute to human welfare through innovative biomedical engineering solutions; to deliver cannabinoid actives that relieve pain, restore health, and longevity of millions of patients around the world. Core values: · Bring cost-effective and meaningful medical care to patients · Build an environment of creativity and transform new ideas into breakthrough technologies and devices · Pursue innovative engineering solutions that challenge established thinking · Change and act with speed via scientific collaboration, partnership and a winning spirit Apotheca Biosciences, Inc. (the "Company") was originally incorporated in the State of Nevada on October 6, 2014, under the name Pacificorp Holdings, Ltd. On June 2, 2017 the Company entered into a short form Merger Agreement with the Company’s wholly owned subsidiary in order to effect the change of their corporate name. The name change was effected through a parent/subsidiary short-form merger of the Company and its wholly-owned subsidiary, Cannabis Leaf Incorporated., a Nevada Corporation (the “Subsidiary”), under Section 92A.180 of the Nevada Revised Statutes (“NRS”). Pursuant to an Agreement of Merger, dated June 2, 2017, between the Company and the Subsidiary, effective June 7, 2017, the Subsidiary merged with and into the Company and ceased to exist (the “Merger”). Pacificorp Holdings, Ltd was the surviving entity and adopted the name of the subsidiary, Cannabis Leaf Incorporated. On March 6, 2018 an Agreement and Plan of Merger (the "Agreement") was made and entered into as of March 6, 2018 by and among Cannabis Leaf Incorporated (“CLI”) and Apotheca. The respective Boards of Directors of CLI and Apotheca determined that it was in the best interest of each company and its respective stockholders to consummate the business combination transaction provided for in the agreement in which Apotheca would merge with and into CLI (the "Merger"), with Apotheca as the surviving entity post-Merger, the respective Boards of Directors of CLI and the Apotheca approved the Agreement, the Merger, and the other transactions contemplated by the Agreement, upon the terms and subject to the conditions set forth in the Agreement in accordance with the Nevada Revised Statutes regarding business combinations or merger ("NRS"), and their respective corporate documents. On August 2, 2018 giving Effect to the Merger These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in United States (US) dollars. The Company has not produced any revenue from its principal business and is a development stage company. The Company has changed it business from a license holder with Affordable Green LLC of Tacoma WA to a cannabis bioscience company. Additionally, the Company has changed its name as a result of a merger with the Company’s wholly owned subsidiary Apotheca Biosciences, Inc. as a result of this merger Cannabis Leaf adopted the name of the subsidiary. The comparative balance sheet is the balance sheet audited as of April 30, 2018 for Apotheca Private.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Apr. 30, 2019
Accounting Policies [Abstract]
Significant Accounting Policies	NOTE 2 -SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and presented in US dollars. The fiscal year end is January 31. 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 and Cash Equivalents For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly-liquid debt instruments with original maturities of three months or less. Inventory Inventory is valued at the lower of the inventory’s cost or the current market price of the inventory. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to market value, if lower. At April 30, 2019 and January 31, 2019, the balance of inventory was $103,687 and $7,640, respectively. Fair Value of Financial Instruments The Company’s financial instruments consist primarily of accounts payable and accrued liabilities and loans payable – related parties. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments. Basic and Diluted Earnings Per Share Net loss per share is calculated in accordance with FASB ASC 260, Earnings Per Share The outstanding securities consist of the following: April 30, 2019 January 31, 2019 Potentially dilutive options 1,198,289 1,198,289 Potentially dilutive warrants 1,170,000 720,000 Potentially dilutive convertible debt 6,546,616 3,056,616 7,716,616 4,974,905 New Accountin Pronouncements In June 2018, the FASB issued Accounting Standards Update (“ASU”) ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. The Company adopted this standard on February 1, 2019. The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to April 30, 2018 through the date these financial statements were issued.

Merger

Merger	3 Months Ended
	Apr. 30, 2019
Business Combinations [Abstract]
Merger	NOTE 3 – MERGER On March 6, 2018 At the Effective Time, by virtue of the Merger and without any action on the part of CLI or Apotheca or any holder of capital stock of CLI or Apotheca: (a) Capital Stock of CLI. Each issued and outstanding share of capital stock of shall by virtue of the Merger and without any action on the part of any holder thereof, be converted into and shall be existing as one share of CLI's common stock without need of re-issuance. Such shares shall thereafter constitute all of the issued and outstanding capital stock of the Surviving Corporation being Apotheca. (b) Conversion of CLI Stock:(i) Each share of CLI Common Stock issued and outstanding immediately prior to the Effective Time (individually a "Share" and collectively the "Shares"), shall be considered shares of Apotheca as the surviving entity as set forth below (the "Merger Consideration"). (ii) At the Effective Time, each Share held by CLI as treasury stock or held by CLI, or any Subsidiary of CLI, immediately prior to the Effective Time shall, by virtue of the Merger and without any action on the part of CLI continue to exist as shares of Apotheca as the surviving entity without further consideration with respect thereto. (iii) At the Effective Time, each Share of the Treasury Stock as Authorized Shares but unissued Shares of CLI shall become Treasury Shares but unissued Shares of Apotheca, with no change the authorized shares which were in effect immediately prior to the Effective Time. (iv) At the Effective Time, Apotheca as the surviving entity and in exchange for the acquisition of Apotheca shall be issued as such exchange for control and merger the amount of sixty million (60,000,000) shares of Apotheca as the surviving Company in the form of common shares to be distributed as set forth by Apotheca at its direction on a schedule set forth for issuance. Such shares shall be considered the Merger Control Shares and shall represent approximately sixty percent of the then post-issuance control of CLI post-merger. (v) At the time of exchange in such transaction, there is as certified by CLI, its board of directors and management, exist no convertible or other debt with claims or rights superior for the issuance of any shares of common stock in CLI, and no such claims need be recognized by Apotheca as debt of the surviving entity. Any such debt must have been and was not disclosed to Apotheca before this transaction, and the existing of such debt or claims is a liability of the prior management of CLI and not of Apotheca as the surviving entity. Closing. Upon the terms and subject to the conditions set forth herein and unless this Agreement has been terminated pursuant to its terms, the closing of the Merger on May 15, 2018 Effective Time of the Merger. Subject to the provisions of this Agreement, at the Closing, the parties hereto shall (a) cause a certificate of merger in substantially the form required by the Secretary of State of Nevada to be executed and filed with the Secretary of State of the State of Nevada, and (b) take all such other and further actions as may be required by the NRS or other applicable Law to make the Merger effective. The Merger shall become effective as of the date and time of the filing of the Nevada Certificate of Merger or at such later date or time as may be agreed by CLI and CLI in writing and specified in the Nevada Certificate of Merger in accordance with relevant provisions of the NRS. The date and time of such effectiveness are referred to herein as the Effective Time. On August 2, 2018 giving Effect to the Merger The unaudited pro forma combined condensed financial statements were prepared using the acquisition method of accounting as outlined in Financial Accounting Standards Board Accounting Standards Codification (“ASC”) 805, Business Combinations The acquisition of a private operating company by a nonoperating public shell corporation typically results in the owners and management of the private company having actual or effective voting and operating control of the combined company. A public shell reverse acquisition is viewed as a capital transaction in substance, rather than a business combination. As a result, it should be accounted for as a reverse recapitalization equivalent to the issuance of stock by the private company for the net monetary assets of the shell corporation accompanied by a recapitalization. This accounting treatment is similar to that resulting from a reverse acquisition, except that no goodwill or other intangible assets should be recorded.

Going Concern

Going Concern	3 Months Ended
	Apr. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE 4 – GOING CONCERN The Company's financial statements are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. Therefore, the factors noted above raise substantial doubt about our ability to continue as a going concern.

Inventory

Inventory	3 Months Ended
	Apr. 30, 2019
Inventory Disclosure [Abstract]
Inventory	NOTE 5 – INVENTORY As of April 30, 2019 and January 31, 2019, the balance in inventory is $103,687 and $7,640, respectively. The inventory consists of $7,640 in the raw material CBD Isolate, which is a pure, crystalline powder that contains 99% pure CBD and $96,047 of finished CBD products ((i.e. oils, drops, - gel caps, and sleep caps).

Prepaid Assets

Prepaid Assets	3 Months Ended
	Apr. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Assets	NOTE 6 – PREPAID ASSETS As of April 30, 2019 and January 31, 2019, the Company has the following in prepaid assets: April 30, January 31, 2019 2019 Prepaid inventory $ - $ 88,602 Prepaid rent, related party 6,000 6,000 Prepaid services 600 3,700 $ 6,600 $ 98,302 Note: At January 31, 2019, the prepaid inventory balance of $88,602 consisted of a down payment for 50% of a finished CBD products (i.e. oils, drops, - gel caps, and sleep caps). That inventory has since been received. - The prepaid rent consists of the last month’s rent deposit in the amount of $6,000. The rent was paid to a related party. See Note 16. - The prepaid services consist of monies paid to a consultant.

Property and Equipment

Property and Equipment	3 Months Ended
	Apr. 30, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 7 – PROPERTY AND EQUIPMENT Property and equipment, net, consisted of the following at April 30, 2019 and January 31, 2019: April 30, January 31, 2019 2019 Computer equipment $ 5,906 $ 4,115 Furniture and fixtures 2,508 2,508 8,414 6,623 Less: accumulated depreciation (509 ) (182 ) $ 7,905 $ 6,441 The Company purchased nine cubicles and nine office chairs amounting to $2,508 from Nuvus Gro Corp, which is a related party. This is classified in furniture and fixtures. Depreciation expense related to these assets for the three months ended April 30, 2019 amounted to $327.

Intangible Assets

Intangible Assets	3 Months Ended
	Apr. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 8 – INTANGIBLE ASSETS Intangible assets, net, consisted of the following at April 30, 2019 and January 31, 2019: April 30, January 31, 2019 2019 Trademarks $ 575 $ - Less: accumulated amortization (5 ) - $ 570 $ - Amortization expense related to these assets for the three months ended April 30, 2019 amounted to $5.

Accrued Liabilities

Accrued Liabilities	3 Months Ended
	Apr. 30, 2019
Payables and Accruals [Abstract]
Accrued Liabilities	NOTE 9 – ACCRUED LIABILITIES As of April 30, 2019 and January 31, 2019, the Company has the following accrued liabilities: April 30, 2019 January 31, 2019 Accrued salary – officer $ 132,395 $ 57,610 Payroll liabilities 11,293 6,256 Credit card - 9,765 Accrued interest 15,593 9,139 Total $ 159,281 $ 82,770 April 30, 2019 January 31, 2019 Accrued liability, related party $ 5,592 $ - Total $ 5,592 $ -

Notes Payable

Notes Payable	3 Months Ended
	Apr. 30, 2019
Debt Disclosure [Abstract]
Notes Payable	NOTE 10 – NOTES PAYABLE As of April 30, 2019, the Company had outstanding notes payable totaling $18,600. The notes bear an interest rate of 5% per annum and are due upon demand giving 30 days written notice to the borrower. For the three months ended April 30, 2019, the Company recorded $232 in interest expense on the notes.

Convertible Note Payable

Convertible Note Payable	3 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
Convertible Note Payable	NOTE 11 – CONVERTIBLE NOTE PAYABLE October 3, 2018 Note – Firstfire Global Opportunities Fund, LLC On October 3, 2018, the Company entered into a Securities Purchase Agreement with Firstfire Global Opportunities Fund, LLC, an accredited investor “Firstfire” pursuant to which the Company issued to Firstfire a Senior Convertible Promissory Note (“Note 1”) in the aggregate principal amount of $300,000. The Company received net proceeds of $243,900 after a $24,000 original note discount and $32,100 of financing costs. The Note has a maturity date of October 3, 2019 and the Company has agreed to pay interest on the unpaid principal balance of the Note at the rate of five percent (5%) per annum from the date on which the Note is issued until the same becomes due and payable, whether at maturity or upon acceleration or by prepayment or otherwise. The Company shall have the right to prepay the Note, provided it makes a payment to Firstfire as set forth in the Note. The outstanding principal amount of the Note is convertible into common stock at the lender’s option at $0.20 per share. The agreements contain down-round protection in the event the Company issues common stock at a lower price. In connection with the agreement, the Company issued detachable warrants to purchase 480,000 shares of the company’s common stock. The warrants have a strike price of $0.3125 and an expiration date of October 3, 2021. The warrants contain down-round protection in the event the Company issues common stock at a lower price. Accounting Considerations The Company has accounted for the Note as a financing transaction, wherein the net proceeds that were received were allocated to the financial instrument issued. Prior to making the accounting allocation, the Company evaluated the agreement under ASC 815 Derivatives and Hedging Based on the previous conclusions, the Company allocated the cash proceeds first to the derivative components at its fair value with the residual allocated to the host debt contract, as follows: Allocation Compound embedded derivative $ 408,373 Derivative warrants 128,544 Day-one derivative loss (260,917) Financing fees (32,100) Net proceeds $ (243,900) The net proceeds of $243,900 were allocated to the compound embedded derivative and derivative warrants. This resulted in a day-one derivative loss of $260,917. Due to the 100% discount of the note, the net carrying value on the balance sheet was zero upon inception. The Note will be amortized up to its face value of $300,000 over the life of Note based on an effective interest rate. Amortization expense for the period amounted to $36,674. During the three months ended April 30, 2019, the holder converted $35,000 in principal into 481,310 shares of common stock. The carrying value of the Note as of April 30, 2019 and January 31, 2019 amounted to $51,921 and $22,104, respectively. The remaining principal balance as of April 30, 2019 is $265,000. The note will be amortized up to the face value over the remaining life of the note. January 18, 2019 Note – Firstfire Global Opportunities Fund, LLC On January 18, 2019, the Company entered into a Securities Purchase Agreement with Firstfire Global Opportunities Fund, LLC, an accredited investor “Firstfire” pursuant to which the Company issued to Firstfire a Senior Convertible Promissory Note (“Note 2”) in the aggregate principal amount of $150,000. The Company received net proceeds of $124,200 after a $12,000 original note discount and $13,800 of financing costs. The Note has a maturity date of January 18, 2020 and the Company has agreed to pay interest on the unpaid principal balance of the Note at the rate of five percent (5%) per annum from the date on which the Note is issued until the same becomes due and payable, whether at maturity or upon acceleration or by prepayment or otherwise. The Company shall have the right to prepay the Note, provided it makes a payment to Firstfire as set forth in the Note. The outstanding principal amount of the Note is convertible into common stock at the lender’s option at $0.20 per share. The agreements contain down-round protection in the event the Company issues common stock at a lower price. In connection with the agreement, the Company issued detachable warrants to purchase 240,000 shares of the company’s common stock. The warrants have a strike price of $0.3125 and an expiration date of January 18, 2022. The warrants contain down-round protection in the event the Company issues common stock at a lower price. Accounting Considerations The Company has accounted for the Note as a financing transaction, wherein the net proceeds that were received were allocated to the financial instrument issued. Prior to making the accounting allocation, the Company evaluated the agreement under ASC 815 Derivatives and Hedging Based on the previous conclusions, the Company allocated the cash proceeds first to the derivative components at its fair value with the residual allocated to the host debt contract, as follows: Allocation Compound embedded derivative $ 321,631 Derivative warrants 85,183 Day-one derivative loss (268,814 ) Financing fees (13,800 ) Net proceeds $ (124,200 ) The net proceeds of $124,200 were allocated to the compound embedded derivative and derivative warrants. This resulted in a day-one derivative loss of $268,814. Due to the 100% discount of the note, the net carrying value on the balance sheet was zero upon inception. The Note will be amortized up to its face value of $150,000 over the life of Note based on an effective interest rate. Amortization expense for the period amounted to $6,896. The carrying value of the Note as of April 30, 2019 amounted to $11,052. Accounting Considerations The Company has accounted for the Note as a financing transaction, wherein the net proceeds that were received were allocated to the financial instrument issued. Prior to making the accounting allocation, the Company evaluated the agreement under ASC 815 Derivatives and Hedging Based on the previous conclusions, the Company allocated the cash proceeds first to the derivative components at its fair value with the residual allocated to the host debt contract, as follows: Allocation Default put derivative $ 54,097 Derivative warrants 46,665 Convertible notes payable 49,238 Net proceeds $ (150,000 ) The net proceeds of $150,000 were allocated to the default put derivative, derivative warrants and the residual allocated to the debt. The Note will be amortized up to its face value of $165,000 over the life of Note based on an effective interest rate. Amortization expense for the period amounted to $10,995. The carrying value of the Note as of April 30, 2019 amounted to $60,233. Accounting Considerations The Company has accounted for the Note as a financing transaction, wherein the net proceeds that were received were allocated to the financial instrument issued. Prior to making the accounting allocation, the Company evaluated the agreement under ASC 815 Derivatives and Hedging Based on the previous conclusions, the Company allocated the cash proceeds first to the derivative components at its fair value with the residual allocated to the host debt contract, as follows: Allocation Default put derivative $ 65,224 Beneficial conversion feature 8,485 Convertible notes payable 31,290 Net proceeds $ (105,000 ) The net proceeds of $105,000 were allocated to the default put derivative, beneficial conversion feature and the residual allocated to the debt. The Note will be amortized up to its face value of $105,000 over the life of Note based on an effective interest rate. Amortization expense for the period amounted to $7,609. The carrying value of the Note as of April 30, 2019 amounted to $38,899. April 22, 2019 Note – JSJ Investments On April 22, 2019, the Company entered into a Convertible Promissory Note Agreement with JSJ Investments in the aggregate principal amount of $113,000. The Company received net proceeds of $100,000 after a $10,000 in finders’ fees and $3,000 in legal expenses. The Note has a maturity date of April 22, 2020 and the Company has agreed to pay interest on the unpaid principal balance of the Note at the rate of five percent (5%) per annum from the date on which the Note is issued until the same becomes due and payable, whether at maturity or upon acceleration or by prepayment or otherwise. The Company shall have the right to prepay the Note, provided it makes a payment to JSJ Investments as set forth in the Note. The outstanding principal amount of the Note is convertible at the lender’s option after the 180th day after the Issuance date a 50% discount to the lowest trading price during the previous ten (10) trading days to the date of a Conversion Notice. Accounting Considerations The Company has accounted for the Note as a financing transaction, wherein the net proceeds that were received were allocated to the financial instrument issued. Prior to making the accounting allocation, the Company evaluated the agreement under ASC 815 Derivatives and Hedging Based on the previous conclusions, the Company allocated the cash proceeds first to the derivative components at its fair value with the residual allocated to the host debt contract, as follows: Allocation Embedded conversion feature $ 241,764 Day-one derivative loss (128,764 ) Net proceeds $ (113,000 ) The net proceeds of $113,000 were allocated to the embedded conversion feature. This resulted in a day-one derivative loss of $128,764. Due to the 100% discount of the note, the net carrying value on the balance sheet was zero upon inception. The Note will be amortized up to its face value of $113,000 over the life of Note based on an effective interest rate. Amortization expense for the period amounted to $3,054. The carrying value of the Note as of April 30, 2019 amounted to $3,054.

Derivative Financial Instrument

Derivative Financial Instruments	3 Months Ended
	Apr. 30, 2019
Investments, All Other Investments [Abstract]
Derivative Financial Instruments	NOTE 12 –DERIVATIVE FINANCIAL INSTRUMENTS The following tables summarize the components of the Company’s derivative liabilities and linked common shares as of April 30, 2019 and January 31, 2019 and the amounts that were reflected in income related to derivatives for the period ended: April 30, 2019 The financings giving rise to derivative financial instruments Indexed Shares Fair Values Compound embedded derivative 1,831,913 $ (277,069 ) Embedded conversion feature 1,614,286 (147,149 ) Default put derivative 3,100,418 (103,268 ) Derivative warrants 1,170,000 (129,450 ) Total 7,716,616 $ (656,936 ) The following table summarizes the effects on the Company’s gain (loss) associated with changes in the fair values of the derivative financial instruments by type of financing for the three months ended April 30, 2019: The financings giving rise to derivative financial instruments and the income effects: Combined derivatives $ 531,084 Day-one derivative loss (128,764 ) Total gain (loss) $ 402,320 The Company’s Secured Convertible Promissory Notes and Detachable Warrants issued on October 3, 2018, January 18, 2019, March 19, 2019, April 22, 2019 and April 26, 2019 gave rise to derivative financial instruments. The Notes embodied certain terms and conditions that were not clearly and closely related to the host debt agreement in terms of economic risks and characteristics. These terms and features consist of the embedded conversion option. Additionally the detachable warrants contained terms and features that gave rise to derivative liability classification. Current accounting principles that are provided in ASC 815 - Derivatives and Hedging Significant inputs and results arising from the Monte Carlo Simulations process are as follows for the embedded derivatives that have been bifurcated from the Convertible Notes and classified in liabilities: October 3, 2018 Note Inception April 30, 2019 Quoted market price on valuation date $0.41 $0.137 Contractual conversion rate $0.20 $0.0687 Contractual term to maturity 1.00 Year 0.43 Years Market volatility: Equivalent Volatility 163.10% 231.81% Interest rate 5.0% 5.50% January 18, 2019 Note Inception April 30, 2019 Quoted market price on valuation date $0.39 $0.137 Contractual conversion rate $0.15 $0.0687 Contractual term to maturity 1.00 Year 0.72 Years Market volatility: Equivalent Volatility 195.42% 225.90% Interest rate 5.0% 5.57% March 19, 2019 Note Inception April 30, 2019 Quoted market price on valuation date $0.126 $0.137 Contractual conversion rate $0.0878 $0.0910 Contractual term to maturity 0.50 Year 0.39 Years Market volatility: Equivalent Volatility 200.2% 215.89% Interest rate 5.50% 5.50% April 22, 2019 Note Inception April 30, 2019 Quoted market price on valuation date $0.20 $0.137 Contractual conversion rate $0.07 $0.07 Contractual term to maturity 1.00 Year 0.98 Years Market volatility: Equivalent Volatility 218.49% 219.58% Interest rate 5.50% 5.50% April 26, 2019 Note Inception April 30, 2019 Quoted market price on valuation date $0.1820 $0.137 Contractual conversion rate $0.091 $0.091 Contractual term to maturity 0.49 Years 0.49 Years Market volatility: Equivalent Volatility 227.31% 237.78% Interest rate 5.50% 5.50% The Company has selected the Black Scholes Merton valuation technique to fair value the detachable warrants because it believes that this technique is reflective of all significant assumption types, and ranges of assumption inputs, that market participants would likely consider in transactions involving compound embedded derivatives. Significant inputs and results arising from the Black Scholes Merton process are as follows for the detachable warrants classified in liabilities: Inception April 30, 2019 Quoted market price on valuation date $0.41 $0.1370 Contractual strike price $0.3125 $0.3125 Range of effective contractual conversion rates -- -- Contractual term to maturity 3.00 Year 2.43 Years Market volatility: Volatility 166.14% 173.61% Risk-free interest rate 2.94% 2.59% Inception April 30, 2019 Quoted market price on valuation date $0.39 $0.1370 Contractual strike price $0.3125 $0.3125 Range of effective contractual conversion rates -- -- Contractual term to maturity 3.00 Year 2.72 Years Market volatility: Volatility 180.02% 179.55% Risk-free interest rate 2.94% 2.59% Inception March 19, 2019 April 30, 2019 Quoted market price on valuation date $0.1260 $0.1370 Contractual strike price $0.3125 $0.3125 Range of effective contractual conversion rates -- -- Contractual term to maturity 3.00 Year 2.88 Years Market volatility: Volatility 180.02% 179.55% Risk-free interest rate 2.94% 2.59% The following table reflects the issuances of compound embedded derivatives and detachable warrants and changes in fair value inputs and assumptions related to the compound embedded derivatives during the period ended April 30, 2019. April 30, 2019 Balances at February 1, 2019 $ 771,918 Issuances: Embedded derivatives 361,085 Detachable warrants 46,665 Changes in fair value inputs and assumptions reflected in income (522,732) Balances at April 30, 2019 $ 656,936

Operating Lease And Right-Of-Us

Operating Lease And Right-Of-Use Assets And Operating Lease Liabilities	3 Months Ended
	Apr. 30, 2019
Debt Disclosure [Abstract]
Operating Lease And Right-Of-Use Assets And Operating Lease Liabilities	NOTE 13 - OPERATING LEASE AND RIGHT-OF-USE ASSETS AND OPERATING LEASE LIABILITIES Operating lease right-of-use assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The interest rate used to determine the present value is our incremental borrowing rate, estimated to be 6%, as the interest rate implicit in most of our leases is not readily determinable. Operating lease expense is recognized on a straight-line basis over the lease term. During the three months ended April 30, 2019, the Company recorded $27,768, respectively as operating lease expense which is included in rent expenses on the statements of operations. We currently sublease approximately 7,500 square feet of office space at 10901 Roosevelt Blvd, bldg. C, Suite 1000, Saint Petersburg, FL 33716, at $9,612 per month on a three-year lease from a related party, Nuvus Gro Corp. The agreement provides for monthly rent payments in the amount of $6,408. The lease period is 24 months. Upon execution of the agreement, the Company was required to pay the last month’s rent deposit in the amount of $6,000. As of January 31, 2019, the Company recorded $38,448 in rent expense related to this agreement. As of April 1, 2019, the agreement was modified to increase the monthly rent to $9,612. In adopting ASC Topic 842, Leases (Topic 842), the Company has elected the ‘package of practical expedients’, which permit it not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs. The Company did not elect the use-of-hindsight or the practical expedient pertaining to land easements; the latter is not applicable to the Company. In addition, the Company elected not to apply ASC Topic 842 to arrangements with lease terms of 12 month or less. On February 1, 2019, upon adoption of ASC Topic 842, the Company recorded right-of-use assets and lease liabilities of $158,704. Right-of- use assets are summarized below: April 30, 2019 Office lease (remaining lease term of 15 months) $158,705 Less accumulated amortization (24,895) Right-of-use assets, net $133,810 Amortization on the right -of -use asset is included in rent expense on the statements of operations. Operating Lease liabilities are summarized below: April 30, 2019 Office lease $139,150 Less: current portion (30,560) Long term portion $108,591 Maturity of lease liabilities are as follows: Nine months ended April 30, 2019 $115,344 Year ending 2020 28,836 Less: Present value discount (7,150) Lease liability $137,030

Common Shares to be Issued

Common Shares to be Issued	3 Months Ended
	Apr. 30, 2019
Other Liabilities Disclosure [Abstract]
Common Shares to be Issued	NOTE 14 –COMMON SHARES TO BE ISSUED From inception through April 30, 2019, the Company received cash totaling $73,700 in exchange for 184,250 shares of common stock at $0.40 per share. As of April 30, 2019 the shares had not been issued. As such, the value of $73,700 was recorded in equity under shares to be issued, common shares. On April 30, 2019, the Company received a conversion notice of $20,000 convertible into 304,515 shares. The shares were not issued into May 6, 2019. The amount recorded into common shares to be issued for this transaction was $16,844.

Options

Options	3 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
Options	NOTE 15 – OPTIONS In connection with Employment Agreements executed on November 6, 2018, 1,000,000 options have been granted to the Company’s three current officers. The aggregate amount of options granted amounted to 3,000,000. The options have an exercise price of $0.31 per share and vest over three years. The Company calculated a grant date fair value of $560,953. From the period of inception (February 26, 2019) to April 30, 2019, the Company recorded $79,060 related the portion vested.

Equity

Equity	3 Months Ended
	Apr. 30, 2019
Equity [Abstract]
Equity	NOTE 16 –EQUITY Common Stock The Company has authorized 600,000,000 common shares with a par value of $0.001 per share. Each common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. On November 19, 2018, the company issued 300,000 shares as a stock bonus to the Company’s CEO valued at $0.7080 per share, resulting in stock compensation expense of $212,400. On December 20, 2018, the company issued 4,000,000 shares as a stock bonus to the Company’s executives valued at $0.38 per share, resulting in stock compensation expense of $1,520,000. On April 4, 2019, the Company issued 200,000 shares to the Company’s COO as compensation. On April 4, 2019, the Company issued 200,000 shares to the Company’s CTO as compensation. On April 4, 2019, the Company issued 50,000 shares to a related party (a relative of the CEO), in lieu of payment of $7,980 owed for marketing and design services. On April 25, 2019 the Company issued 176,795 shares to FirstFire Global for conversion of $15,000 of principal.

Related Parties

Related Parties	3 Months Ended
	Apr. 30, 2019
Related Party Transactions [Abstract]
Related Parties	NOTE 17 – RELATED PARTIES Related parties are natural persons or other entities that have the ability, directly or indirectly, to control another party or exercise significant influence over the party in making financial and operating decisions. Related parties include other parties that are subject to common control or that are subject to common significant influences. Fixed Assets The Company purchased nine cubicles and nine office chairs amounting to $2,508 from Nuvus Gro Corp, which is a related party. This is classified in furniture and fixtures. Lease Agreement On August 1, 2018, the Company entered into a lease agreement with Nuvus Gro Corp, a related party. The agreement provides for monthly rent payments in the amount of $6,408. The lease period is 24 months. Upon execution of the agreement, the Company was required to pay the last month’s rent deposit in the amount of $6,000. As of April 1, 2019, the agreement was modified to increase the monthly rent to $9,612. See Note 13. Accounts Payable As of April 30, 2019 and January 31, 2019, the Company had $16,020 and $8,225 in outstanding accounts payable to related parties, respectively. The company had a balance of $8,000 owed to the CEO’s wife, for product design and marketing services, of which $7,980 was converted into 50,000 shares of common stock. Additionally, the Company has a balance of $225 owed to Nuvus Gro Corp, a related party for the purchase of office furniture. Related Party Advances -24,050 The Company received advances from related parties during the three months ended April 30, 2019. As of April 30, 2019, the Company had a balance due to Blockscience Corp, a related party, in the amount of $4,784. As of April 30, the Company had a balance due to Sam Talari, a related party, in the amount of $19,266. The company imputed interest on these advances in the amount of $218.

Contingencies

Contingencies	3 Months Ended
	Apr. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	NOTE 18 – CONTINGENCIES None.

Subsequent Events

Subsequent Events	3 Months Ended
	Apr. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 19 - SUBSEQUENT EVENTS Management has evaluated events that occurred subsequent to the end of the reporting period shown herein: Share issuances On May 6, 2019 the Company issued 304,515 shares to FirstFire Global for conversion of $20,000 of principal. On May 28, 2019 the Company issued 466,666 shares to FirstFire Global for conversion of $20,000 of principal. On June 3, 2019, the Company issued 60,000,000 shares to Apotheca Biosciences LLC in connection with the Stock Purchase Agreement discussed in Note 6.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	3 Months Ended
	Apr. 30, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). The Financial Statements have been prepared using the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and presented in US dollars. The fiscal year end is January 31.
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 and Cash Equivalents	Cash and Cash Equivalents For the purpose of the statement of cash flows, cash equivalents include time deposits, certificate of deposits, and all highly-liquid debt instruments with original maturities of three months or less.
Inventory	Inventory Inventory is valued at the lower of the inventory’s cost or the current market price of the inventory. Management compares the cost of inventory with its market value and an allowance is made to write down inventory to market value, if lower. At April 30, 2019 and January 31, 2019, the balance of inventory was $103,687 and $7,640, respectively.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments consist primarily of accounts payable and accrued liabilities and loans payable – related parties. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments.
Basic and Diluted Earnings Per Share	Basic and Diluted Earnings Per Share Net loss per share is calculated in accordance with FASB ASC 260, Earnings Per Share The outstanding securities consist of the following: April 30, 2019 January 31, 2019 Potentially dilutive options 1,198,289 1,198,289 Potentially dilutive warrants 1,170,000 720,000 Potentially dilutive convertible debt 6,546,616 3,056,616 7,716,616 4,974,905
New Accounting Pronouncements	New Accountin Pronouncements In June 2018, the FASB issued Accounting Standards Update (“ASU”) ASU 2018-07, Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfer of Assets Other than Inventory In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 requires lessees to recognize lease assets and lease liabilities on the balance sheet and requires expanded disclosures about leasing arrangements. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018 and interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted. The Company adopted this standard on February 1, 2019. The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to April 30, 2018 through the date these financial statements were issued.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	3 Months Ended
	Apr. 30, 2019
Accounting Policies [Abstract]
Schedule of outstanding securities	The outstanding securities consist of the following: April 30, 2019 January 31, 2019 Potentially dilutive options 1,198,289 1,198,289 Potentially dilutive warrants 1,170,000 720,000 Potentially dilutive convertible debt 6,546,616 3,056,616 7,716,616 4,974,905

Prepaid Assets (Tables)

Prepaid Assets (Tables)	3 Months Ended
	Apr. 30, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of prepaid assets	As of April 30, 2019 and January 31, 2019, the Company has the following in prepaid assets: April 30, January 31, 2019 2019 Prepaid inventory $ - $ 88,602 Prepaid rent, related party 6,000 6,000 Prepaid services 600 3,700 $ 6,600 $ 98,302

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Apr. 30, 2019
Property, Plant and Equipment [Abstract]
Property and equipment	Property and equipment, net, consisted of the following at April 30, 2019 and January 31, 2019: April 30, January 31, 2019 2019 Computer equipment $ 5,906 $ 4,115 Furniture and fixtures 2,508 2,508 8,414 6,623 Less: accumulated depreciation (509 ) (182 ) $ 7,905 $ 6,441

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Apr. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible assets	Intangible assets, net, consisted of the following at April 30, 2019 and January 31, 2019: April 30, January 31, 2019 2019 Trademarks $ 575 $ - Less: accumulated amortization (5 ) - $ 570 $ -

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	3 Months Ended
	Apr. 30, 2019
Payables and Accruals [Abstract]
Schedule of Accrued liabilities	As of April 30, 2019 and January 31, 2019, the Company has the following accrued liabilities: April 30, 2019 January 31, 2019 Accrued salary – officer $ 132,395 $ 57,610 Payroll liabilities 11,293 6,256 Credit card - 9,765 Accrued interest 15,593 9,139 Total $ 159,281 $ 82,770
Schedule of Accrued liabilities to Related parties	April 30, 2019 January 31, 2019 Accrued liability, related party $ 5,592 $ - Total $ 5,592 $ -

Convertible Note Payable (Table

Convertible Note Payable (Tables)	3 Months Ended
	Apr. 30, 2019
Notes to Financial Statements
Convertible Note Payable	Based on the previous conclusions, the Company allocated the cash proceeds first to the derivative components at its fair value with the residual allocated to the host debt contract, as follows: Allocation Compound embedded derivative $ 408,373 Derivative warrants 128,544 Day-one derivative loss (260,917) Financing fees (32,100) Net proceeds $ (243,900) Allocation Compound embedded derivative $ 321,631 Derivative warrants 85,183 Day-one derivative loss (268,814 ) Financing fees (13,800 ) Net proceeds $ (124,200 ) Allocation Default put derivative $ 54,097 Derivative warrants 46,665 Convertible notes payable 49,238 Net proceeds $ (150,000 ) Allocation Default put derivative $ 65,224 Beneficial conversion feature 8,485 Convertible notes payable 31,290 Net proceeds $ (105,000 ) Allocation Embedded conversion feature $ 241,764 Day-one derivative loss (128,764 ) Net proceeds $ (113,000 )

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	3 Months Ended
	Apr. 30, 2019
Investments, All Other Investments [Abstract]
Derivative financial instruments	The following tables summarize the components of the Company’s derivative liabilities and linked common shares as of April 30, 2019 and January 31, 2019 and the amounts that were reflected in income related to derivatives for the period ended: April 30, 2019 The financings giving rise to derivative financial instruments Indexed Shares Fair Values Compound embedded derivative 1,831,913 $ (277,069 ) Embedded conversion feature 1,614,286 (147,149 ) Default put derivative 3,100,418 (103,268 ) Derivative warrants 1,170,000 (129,450 ) Total 7,716,616 $ (656,936 )
Derivative financial instruments and income effects	The following table summarizes the effects on the Company’s gain (loss) associated with changes in the fair values of the derivative financial instruments by type of financing for the three months ended April 30, 2019: The financings giving rise to derivative financial instruments and the income effects: Combined derivatives $ 531,084 Day-one derivative loss (128,764 ) Total gain (loss) $ 402,320
Embedded derivative	Significant inputs and results arising from the Monte Carlo Simulations process are as follows for the embedded derivatives that have been bifurcated from the Convertible Notes and classified in liabilities: October 3, 2018 Note Inception April 30, 2019 Quoted market price on valuation date $0.41 $0.137 Contractual conversion rate $0.20 $0.0687 Contractual term to maturity 1.00 Year 0.43 Years Market volatility: Equivalent Volatility 163.10% 231.81% Interest rate 5.0% 5.50% January 18, 2019 Note Inception April 30, 2019 Quoted market price on valuation date $0.39 $0.137 Contractual conversion rate $0.15 $0.0687 Contractual term to maturity 1.00 Year 0.72 Years Market volatility: Equivalent Volatility 195.42% 225.90% Interest rate 5.0% 5.57% March 19, 2019 Note Inception April 30, 2019 Quoted market price on valuation date $0.126 $0.137 Contractual conversion rate $0.0878 $0.0910 Contractual term to maturity 0.50 Year 0.39 Years Market volatility: Equivalent Volatility 200.2% 215.89% Interest rate 5.50% 5.50% April 22, 2019 Note Inception April 30, 2019 Quoted market price on valuation date $0.20 $0.137 Contractual conversion rate $0.07 $0.07 Contractual term to maturity 1.00 Year 0.98 Years Market volatility: Equivalent Volatility 218.49% 219.58% Interest rate 5.50% 5.50% April 26, 2019 Note Inception April 30, 2019 Quoted market price on valuation date $0.1820 $0.137 Contractual conversion rate $0.091 $0.091 Contractual term to maturity 0.49 Years 0.49 Years Market volatility: Equivalent Volatility 227.31% 237.78% Interest rate 5.50% 5.50% Significant inputs and results arising from the Black Scholes Merton process are as follows for the detachable warrants classified in liabilities: Inception April 30, 2019 Quoted market price on valuation date $0.41 $0.1370 Contractual strike price $0.3125 $0.3125 Range of effective contractual conversion rates -- -- Contractual term to maturity 3.00 Year 2.43 Years Market volatility: Volatility 166.14% 173.61% Risk-free interest rate 2.94% 2.59% Inception April 30, 2019 Quoted market price on valuation date $0.39 $0.1370 Contractual strike price $0.3125 $0.3125 Range of effective contractual conversion rates -- -- Contractual term to maturity 3.00 Year 2.72 Years Market volatility: Volatility 180.02% 179.55% Risk-free interest rate 2.94% 2.59% Inception March 19, 2019 April 30, 2019 Quoted market price on valuation date $0.1260 $0.1370 Contractual strike price $0.3125 $0.3125 Range of effective contractual conversion rates -- -- Contractual term to maturity 3.00 Year 2.88 Years Market volatility: Volatility 180.02% 179.55% Risk-free interest rate 2.94% 2.59%
Changes in fair value inputs and assumptions	The following table reflects the issuances of compound embedded derivatives and detachable warrants and changes in fair value inputs and assumptions related to the compound embedded derivatives during the period ended April 30, 2019. April 30, 2019 Balances at February 1, 2019 $ 771,918 Issuances: Embedded derivatives 361,085 Detachable warrants 46,665 Changes in fair value inputs and assumptions reflected in income (522,732) Balances at April 30, 2019 $ 656,936

Operating Lease And Right-Of-_2

Operating Lease And Right-Of-Use Assets And Operating Lease Liabilities (Tables)	3 Months Ended
	Apr. 30, 2019
Debt Disclosure [Abstract]
Schedule of Right-of- use assets	Right-of- use assets are summarized below: April 30, 2019 Office lease (remaining lease term of 15 months) $158,705 Less accumulated amortization (24,895) Right-of-use assets, net $133,810
Schedule of Operating Lease liabilities	Operating Lease liabilities are summarized below: April 30, 2019 Office lease $139,150 Less: current portion (30,560) Long term portion $108,591
Schedule of Maturity of lease liabilities	Maturity of lease liabilities are as follows: Nine months ended April 30, 2019 $115,344 Year ending 2020 28,836 Less: Present value discount (7,150) Lease liability $137,030

Significant Accounting Polici_4

Significant Accounting Policies (Details) - shares	Apr. 30, 2019	Jan. 31, 2019
Accounting Policies [Abstract]
Potentially dilutive options	1,198,289	1,198,289
Potentially dilutive warrants	1,170,000	720,000
Potentially dilutive convertible debt	6,546,616	3,056,616
Potentially dilutive securities	7,716,616	4,974,905

Significant Accounting Polici_5

Significant Accounting Policies (Details Narratives) - USD ($)	Apr. 30, 2019	Jan. 31, 2019
Accounting Policies [Abstract]
Inventory	$ 103,687	$ 7,640

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	2 Months Ended	3 Months Ended
	Apr. 30, 2018	Apr. 30, 2019	Jan. 31, 2019	Feb. 25, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 296	$ 250,478	$ 2,942	$ 0
Negative working capital		818,908	$ 822,994
Net Income	$ (38,242)	$ (2,671)

Inventory (Details Narrative)

Inventory (Details Narrative) - USD ($)	Apr. 30, 2019	Jan. 31, 2019
Inventory Disclosure [Abstract]
Inventory	$ 103,687	$ 7,640

Prepaid Assets (Details)

Prepaid Assets (Details) - USD ($)	Apr. 30, 2019	Jan. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid inventory	$ 0	$ 88,602
Prepaid rent related party	6,000	6,000
Prepaid services	600	3,700
Deposits and prepaids	$ 6,600	$ 98,302

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Apr. 30, 2019	Jan. 31, 2019
Property and Equipment, groos	$ 8,414	$ 6,623
Less: accumulated depreciation	(509)	(182)
Property and Equipment, Net	7,905	6,441
Computer Equipment [Member]
Property and Equipment, groos	5,906	4,115
Furniture and Fixtures [Member]
Property and Equipment, groos	$ 2,508	$ 2,508

Property and Equipment (Detai_2

Property and Equipment (Details Narrative)	3 Months Ended
	Apr. 30, 2019USD ($)
Depreciation expense	$ 327
Nuvus Gro Corp
Purchase of furniture and fixtures	$ 2,508

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Apr. 30, 2019	Jan. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Trademarks	$ 575	$ 0
Less:  accumulated amortization	(5)	0
Intangible assets net	$ 570	$ 0

Intangible Assets (Details Narr

Intangible Assets (Details Narrative)	3 Months Ended
	Apr. 30, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 5

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($)	Apr. 30, 2019	Jan. 31, 2019
Payables and Accruals [Abstract]
Accrued salary - officer	$ 132,395	$ 57,610
Payroll liabilities	11,293	6,256
Credit card	0	9,765
Accrued interest	15,593	9,139
Total	$ 159,281	$ 82,770

Accrued Liabilities (Details 2)

Accrued Liabilities (Details 2) - USD ($)	Apr. 30, 2019	Jan. 31, 2019
Payables and Accruals [Abstract]
Accrued liability, related party	$ 5,592	$ 0
Total	$ 5,592	$ 0

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	3 Months Ended
	Apr. 30, 2019	Jan. 31, 2019
Short-term Debt [Line Items]
Notes payable	$ 18,600	$ 18,600
Note Payable [Member]
Short-term Debt [Line Items]
Notes payable	$ 18,600
Interest rate	5.00%
Interest expense on notes	$ 232

Convertible Note Payable (Detai

Convertible Note Payable (Details) - USD ($)	2 Months Ended	3 Months Ended
	Apr. 30, 2018	Apr. 30, 2019
Compound embedded derivative		$ 361,085
Net proceeds	$ 0	(355,000)
October 3, 2018 Note [Member]
Compound embedded derivative		408,373
Derivative warrants		128,544
Day-one derivative loss		(260,917)
Financing fees		(32,100)
Net proceeds		(243,900)
January 18, 2019 Note [Member]
Compound embedded derivative		321,631
Derivative warrants		85,183
Day-one derivative loss		(268,814)
Financing fees		(13,800)
Net proceeds		(124,200)
March 19, 2019 Note [Member]
Default put derivative		54,097
Derivative warrants		46,665
Convertible notes payable		49,238
Net proceeds		(150,000)
April 26, 2019 Note [Member]
Default put derivative		65,224
Beneficial conversion feature		8,485
Convertible notes payable		31,290
Net proceeds		(105,000)
April 22, 2019 Note [Member]
Embedded conversion feature		241,764
Day-one derivative loss		(128,764)
Net proceeds		$ (113,000)

Convertible Note Payable (Det_2

Convertible Note Payable (Details Narrative) - USD ($)	Oct. 03, 2018	Jan. 18, 2019	Apr. 30, 2018	Apr. 30, 2019	Jan. 31, 2019
Convertible Note Payable				$ 165,159	$ 26,261
Proceeds from convertible notes payable			$ 0	355,000
Secured Convertible Promissory Note Agreement [Member] | Firstfire
Convertible Note Payable	$ 300,000	$ 150,000
Original issue discount	$ 24,000	$ 12,000
Interest Rate	5.00%	5.00%
Maturity Date	Oct. 3, 2019	Jan. 18, 2020
Option per share	$ 0.20	$ 0.20
Strike price	$ 0.3125	$ 0.3125
Expiration date	Oct. 3, 2021	Jan. 18, 2022
Amortization expense	$ 36,674	$ 4,156
October 3, 2018 Note [Member]
Convertible Note Payable					22,104
Proceeds from convertible notes payable				243,900
Financing costs				32,100
January 18, 2019 Note [Member]
Convertible Note Payable					$ 4,156
Proceeds from convertible notes payable				124,200
Financing costs				$ 13,800

Derivative Financial Instrume_3

Derivative Financial Instruments (Details)	3 Months Ended
	Apr. 30, 2019USD ($)shares
Derivative Financial Instruments Abstract
Compound embedded derivative, Indexed Shares | shares	1,831,913
Compound embedded derivative, Fair values | $	$ (277,069)
Embedded conversion feature, Indexed Shares | shares	1,614,286
Embedded conversion feature, Fair values | $	$ (147,149)
Default put derivative, Indexed Shares | shares	3,100,418
Default put derivative, Fair values | $	$ (103,268)
Derivative warrants, Indexed Shares | shares	1,170,000
Derivative warrants, Fair values | $	$ (129,450)
Total, Indexed Shares | shares	7,716,616
Total, Fair values | $	$ (656,936)

Derivative Financial Instrume_4

Derivative Financial Instruments (Details 1)	3 Months Ended
	Apr. 30, 2019USD ($)
Derivative Financial Instruments Abstract
Combined derivatives	$ 531,084
Day-one derivative loss	(128,764)
Total gain (loss)	$ 402,320

Derivative Financial Instrume_5

Derivative Financial Instruments (Details 2) - Monte Carlo Simulations process [Member] - $ / shares	Feb. 25, 2018	Apr. 30, 2019
October 3, 2018 Note [Member]
Quoted market price on valuation date	0.41	0.14
Contractual conversion rate	$ 0.20	$ 0.07
Contractual term to maturity	1 year	5 months 5 days
Equivalent Volatility	163.10%	231.81%
Interest rate	5.00%	5.50%
January 18, 2019 Note [Member]
Quoted market price on valuation date	0.39	0.14
Contractual conversion rate	$ 0.15	$ 0.07
Contractual term to maturity	1 year	8 months 19 days
Equivalent Volatility	195.42%	225.90%
Interest rate	5.00%	5.57%
March 19, 2019 Note [Member]
Quoted market price on valuation date	0.13	0.14
Contractual conversion rate	$ 0.09	$ 0.09
Contractual term to maturity	6 months	4 months 20 days
Equivalent Volatility	200.20%	215.89%
Interest rate	5.50%	5.50%
April 22, 2019 Note [Member]
Quoted market price on valuation date	0.20	0.14
Contractual conversion rate	$ 0.07	$ 0.07
Contractual term to maturity	1 year	11 months 23 days
Equivalent Volatility	218.49%	219.58%
Interest rate	5.50%	5.50%
April 26, 2019 Note [Member]
Quoted market price on valuation date	0.18	0.14
Contractual conversion rate	$ 0.09	$ 0.09
Contractual term to maturity	5 months 27 days	5 months 27 days
Equivalent Volatility	227.31%	237.78%
Interest rate	5.50%	5.50%

Derivative Financial Instrume_6

Derivative Financial Instruments (Details 3) - Black Scholes Merton process [Member] - $ / shares	Feb. 25, 2018	Apr. 30, 2019
October 3, 2018 Note [Member]
Quoted market price on valuation date	0.41	0.1370
Contractual strike price	0.3125	0.3125
Range of effective contractual conversion rates	$ 0	$ 0
Contractual term to maturity	3 years	2 years 5 months 5 days
Volatility	166.14%	173.61%
Risk-free interest rate	2.94%	2.59%
January 18, 2019 Note [Member]
Quoted market price on valuation date	0.39	0.1370
Contractual strike price	0.3125	0.3125
Range of effective contractual conversion rates	$ 0	$ 0
Contractual term to maturity	3 years	2 years 8 months 19 days
Volatility	180.02%	179.55%
Risk-free interest rate	2.94%	2.59%
March 19, 2019 Note [Member]
Quoted market price on valuation date	0.13	0.14
Contractual strike price	0.31	0.31
Range of effective contractual conversion rates	$ 0	$ 0
Contractual term to maturity	3 years	2 years 10 months 17 days
Volatility	180.02%	179.55%
Risk-free interest rate	2.94%	2.59%

Derivative Financial Instrume_7

Derivative Financial Instruments (Details 4)	3 Months Ended
	Apr. 30, 2019USD ($)
Derivative Financial Instruments Abstract
Balance at beginning	$ 771,918
Issuances:
Embedded derivatives	361,085
Detachable warrants	46,665
Changes in fair value inputs and assumptions reflected in income	(522,732)
Balances at end	$ 656,936

Operating Lease And Right-Of-_3

Operating Lease And Right-Of-Use Assets And Operating Lease Liabilities (Details)	Apr. 30, 2019USD ($)
Debt Disclosure [Abstract]
Office lease (remaining lease term of 15 months)	$ 158,705
Less accumulated amortization	(24,895)
Right-of-use assets, net	$ 133,810

Operating Lease And Right-Of-_4

Operating Lease And Right-Of-Use Assets And Operating Lease Liabilities (Details 1)	Apr. 30, 2019USD ($)
Debt Disclosure [Abstract]
Office lease	$ 139,150
Less: current portion	(30,560)
Long term portion	$ 108,591

Operating Lease And Right-Of-_5

Operating Lease And Right-Of-Use Assets And Operating Lease Liabilities (Details 2)	Apr. 30, 2019USD ($)
Leases [Abstract]
Nine months ended April 30, 2019	$ 115,344
Year ending 2020	28,836
Less: Present value discount	(7,150)
Lease liability	$ 137,030

Lease Obligation (Details Narra

Lease Obligation (Details Narrative) - USD ($)	3 Months Ended
	Apr. 30, 2019	Jan. 31, 2019
Leases [Abstract]
Monthly office rent		$ 6,408
Rent expenses	$ 38,448
Rent deposit		$ 6,000

Common Shares to be Issued (Det

Common Shares to be Issued (Details Narrative) - USD ($)	2 Months Ended
	Apr. 30, 2018	Apr. 30, 2019
Other Liabilities Disclosure [Abstract]
Common stock issued in exchange for cash, value	$ 73,700
Common stock issued in exchange for cash, share	184,250
Share Price		$ 0.40
Shares to be issued, common shares		$ 73,700

Options (Details Narrative)

Options (Details Narrative) - USD ($)	Nov. 06, 2018	Apr. 30, 2018
Notes to Financial Statements
Options grant	1,000,000	3,000,000
Option exercise price		$ 0.31
Vesting period		3 years
Grant date fair value		$ 560,953
Vested air value		$ 79,060

Equity (Details Narrative)

Equity (Details Narrative) - USD ($)	1 Months Ended		2 Months Ended	3 Months Ended
	Dec. 20, 2019	Nov. 19, 2019	Apr. 30, 2018	Apr. 30, 2019	Jan. 31, 2019
Common stock, par value per share				$ 0.001	$ 0.001
Common stock, shares authorized				600,000,000	600,000,000
Stock compensation expense			$ 0	$ 63,600
Chief Executive Officer [Member]
Stock issued as a bonus		300,000
Stock compensation expense		$ 212,400
Share price		$ 0.7080
Executives [Member]
Stock issued as a bonus	4,000,000
Stock compensation expense	$ 1,520,000
Share price	$ 0.38

Related Parties (Details Narrat

Related Parties (Details Narrative) - USD ($)	Apr. 01, 2019	Apr. 30, 2019	Jan. 31, 2019
Accounts payable to related parties		$ 16,020	$ 8,225
Subsequent Event [Member] | Lease agreement [Member]
Monthly rent payments	$ 9,612
Nuvus Gro Corp
Accounts payable to related parties			225
Purchase of furniture and fixtures		$ 2,508
CEOs wife
Accounts payable to related parties			$ 8,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member] - Firstfire	May 06, 2019USD ($)shares
Subsequent Event [Line Items]
Number of shares converted | shares	304,515
Shares converted amount | $	$ 20,000