Brain Scientific (BRSF) 10-Q/A 16 Sep 20 2020 Q1 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 18, 2020
Document Information Line Items
Entity Registrant Name	BRAIN SCIENTIFIC INC.
Document Type	10-Q/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		19,383,794
Amendment Flag	true
Amendment Description	As disclosed in Item 4.02 of Brain Scientific Inc.’s (the Company) current report on Form 8-K filed with the U.S Securities and Exchange Commission (“SEC”) on August 18, 2020, on August 12, 2020 the Company, under the authority of its board of directors, following discussion with Sadler, Gibb & Associates, LLC, the Company’s independent registered public accounting firm, concluded that the Company’s previously filed financial statements for the three months ended March 31, 2020, can no longer be relied upon.The Company is filing this Amendment No. 1 (“Form 10-Q/A”) to the Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2020, which was filed with the SEC on May 19, 2020 (the “Original Filing”), to reflect restatements of the Consolidated Balance Sheet at March 31, 2020, the Consolidated Statement of Operations, Consolidated Statement of Changes in Shareholders’ Equity (Deficit), and Consolidated Statement of Cash Flows for the three months ended March 31, 2020, and the related notes thereto.The following sections in the Original Filing are amended and restated in this Form 10-Q/A, solely as a result of, and to reflect, the restatement:Part I - Item 1 - Financial StatementsPart I - Item 2 - Management’s Discussion and Analysis of Financial Condition and Results of OperationsIn addition, pursuant to the rules of the SEC, Part II, Item 6 of the Original Filing has been amended to include the currently-dated certifications from our principal executive officer and principal financial officer, as required by Sections 302 and 906 of the Sarbanes-Oxley Act of 2002. The certifications of the principal executive officer and principal financial officer are included in this Form 10-Q/A as Exhibits 31.1, 31.2, 32.1 and 32.2.For the convenience of the reader, this Form 10-Q/A sets forth the information in the Original Filing in its entirety, as such information is modified and superseded where necessary to reflect the restatement. This Form 10-Q/A should be read in conjunction with our filings with the SEC subsequent to the date of the Original Filing, in each case as those filings may have been, or with respect to the Original Filing will be, superseded or amended.Except as described above, no other changes have been made to the Original Filing. This Form 10-Q/A speaks as of the date of the Original Filing and does not reflect events that may have occurred after the date of the Original Filing, or modify or update any disclosures that may have been affected by subsequent events.
Entity Central Index Key	0001662382
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	true
Entity File Number	333-209325
Entity Incorporation, State or Country Code	NV
Entity Interactive Data Current	Yes

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019
CURRENT ASSETS:
Cash	$ 27,947	$ 261,436
Accounts receivable	6,706	5,555
Inventory	371
Prepaid expenses and other current assets	10,329	21,637
Prepaid expenses and other current assets - related party	700	700
TOTAL CURRENT ASSETS	46,053	289,328
Property and equipment, net	1,333	1,674
TOTAL ASSETS	47,386	291,002
CURRENT LIABILITIES:
Accounts payable and accrued expenses	495,091	298,578
Accounts payable and accrued expenses - related party	8,737	9,263
Notes payable	70,000	50,000
Convertible notes payable, net	406,482	499,232
Derivative liabilities	571,843
Finance lease - short term	4,595	6,377
Loans payable - related party	322,967	323,084
TOTAL CURRENT LIABILITIES:	1,879,715	1,186,534
TOTAL LIABILITIES	1,879,715	1,186,534
Commitments and contingencies
STOCKHOLDERS’ DEFICIT
Preferred stock, $0.001 par value; 10,000,000 shares authorized, 0 shares issued and outstanding as of March 31, 2020 and December 31, 2019, respectively
Common stock, $0.001 par value; 200,000,000 shares authorized, 19,383,794 and 19,380,460 shares issued and outstanding as of March 31, 2020 and December 31, 2019, respectively	19,384	19,381
Additional paid in capital	2,772,711	2,756,798
Accumulated deficit	(4,623,737)	(3,672,077)
Accumulated other comprehensive income	(687)	366
TOTAL STOCKHOLDERS’ DEFICIT	(1,832,329)	(895,532)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$ 47,386	$ 291,002

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	19,383,794	19,380,460
Common stock, shares outstanding	19,383,794	19,380,460

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
REVENUE	$ 133,845	$ 2,250
COST OF GOODS SOLD	104,982
GROSS PROFIT	28,863	2,250
SELLING, GENERAL AND ADMINISTRATIVE
Research and development	96,390	22,290
Professional fees	123,608	111,073
Sales and marketing expenses	40,584	47,792
Occupancy expenses	11,638	22,060
General and administrative expenses	208,635	201,241
TOTAL SELLING, GENERAL AND ADMINISTRATIVE	480,855	404,456
LOSS FROM OPERATIONS	(451,992)	(402,206)
OTHER INCOME (EXPENSE):
Interest expense	(453,616)	(8,053)
Other income	1,290
Change in fair market value of derivative liabilities	(47,219)
Foreign currency transaction loss	(123)
TOTAL OTHER EXPENSE	(499,668)	(8,053)
LOSS BEFORE INCOME TAXES	(951,660)	(410,259)
PROVISION FOR INCOME TAXES
NET LOSS	(951,660)	(410,259)
OTHER COMPREHENSIVE LOSS
Foreign currency translation adjustment	(1,053)
TOTAL COMPREHENSIVE LOSS	$ (952,713)	$ (410,259)
NET LOSS PER COMMON SHARE
Basic and diluted (in Dollars per share)	$ (0.05)	$ (0.02)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
Basic and diluted (in Shares)	19,380,460	19,205,624

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Deficit - USD ($)	Common stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	Total
Balance at Dec. 31, 2018	$ 19,206	$ 2,595,034	$ (2,668,212)		$ (53,972)
Balance (in Shares) at Dec. 31, 2018	19,205,624
Balance at Mar. 31, 2019	$ 19,219	2,599,916	(3,078,471)		(459,336)
Balance (in Shares) at Mar. 31, 2019	19,218,958
Fair value of stock options vested		4,334			4,334
Issuance of common stock for services	$ 13	548			561
Issuance of common stock for services (in Shares)	13,334
Net loss			(410,259)		(410,259)
Balance at Dec. 31, 2019	$ 19,381	2,756,798	(3,672,077)	366	(895,532)
Balance (in Shares) at Dec. 31, 2019	19,380,460
Balance at Mar. 31, 2020	$ 19,384	2,772,711	(4,623,737)	(687)	(1,832,329)
Balance (in Shares) at Mar. 31, 2020	19,383,794
Fair value of stock options vested		5,914			5,914
Issuance of common stock for services	$ 3	9,999			10,002
Issuance of common stock for services (in Shares)	3,334
Foreign currency translation adjustment				$ (1,053)	(1,053)
Net loss			$ (951,660)		$ (951,660)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (951,660)	$ (410,259)
Change in net loss to net cash used in operating activities:
Depreciation and amortization expense	341	299
Amortization of debt discount and non-cash interest expense	431,874	3,117
Change in fair value of derivative liabilities	47,219
Fair value of stock options vested	5,914	4,334
Common stock issued for services	10,002	561
Changes in operating assets and liabilities:
Accounts receivable	(1,151)
Inventory	(371)
Other liabilities	(1,782)	(1,411)
Prepaid expenses and other current assets	11,308	(5,707)
Accounts payable and accrued expenses	196,513	17,163
Accounts payable - related party	(526)	(31,900)
NET CASH USED IN OPERATING ACTIVITIES	(252,319)	(423,803)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment		(1,005)
NET CASH USED IN INVESTING ACTIVITIES		(1,005)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes payable		230,000
Proceeds from note payable	20,000
Proceeds from related party loans		75,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	20,000	305,000
Effect of exchange rate changes on cash	(1,170)
NET CHANGE IN CASH	(233,489)	(119,808)
CASH AT BEGINNING OF THE PERIOD	261,436	163,563
CASH AT END OF THE PERIOD	27,947	43,755
Supplemental Disclosure of Cash Flow Information
Cash paid for interest
Cash paid for taxes
Supplemental Disclosure of Non-Cash Investing and Financing Activities
Financing fees payable to a related party related to the issuance of convertible debentures		18,400
Debt discount and derivative liability associated with convertible notes payable	$ 176,274

Organization and Nature of Oper

Organization and Nature of Operations	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 – ORGANIZATION AND NATURE OF OPERATIONS Brain Scientific Inc. (the “Company”), was incorporated under the laws of the state of Nevada on November 18, 2013 under the name All Soft Gels Inc. The Company on September 21, 2018 acquired MemoryMD, Inc. (“MemoryMD”), a privately held Delaware corporation formed in February 2015. Upon completion of the acquisition, MemoryMD is treated as the surviving entity and accounting acquirer although the Company was the legal acquirer. Accordingly, the Company’s historical financial statements are those of MemoryMD, the surviving entity and accounting acquirer. MemoryMD is a cloud computing, data analytics and medical device technology company in the NeuroTech and brain monitoring industries seeking to commercialize its EEG devices and caps. The Company is headquartered in New York, New York. Reverse Merger and Corporate Restructure On September 21, 2018, the Company entered into a merger agreement (the “Merger Agreement”) with MemoryMD and AFGG Acquisition Corp. to acquire MemoryMD (the “Acquisition”). The transactions contemplated by the Merger Agreement were consummated on September 21, 2018 and, pursuant to the terms of the Merger Agreement, all outstanding shares of MemoryMD were exchanged for shares of the Company’s common stock. Accordingly, the Company acquired 100% of MemoryMD in exchange for the issuance of shares of the Company’s common stock and MemoryMD became the Company’s wholly owned subsidiary. The Company issued an additional 4,083,252 shares of its common stock upon the automatic conversion at the closing of an aggregate of $1,507,000 principal amount plus accrued interest of outstanding convertible promissory notes issued by MemoryMD, and it further issued an additional 1,604,378 shares of its common stock upon the automatic conversion immediately subsequent to the closing of an aggregate of $640,000 principal amount plus accrued interest of outstanding convertible promissory notes issued by MemoryMD. Furthermore, as of the closing, Mr. Amer Samad, the sole director and executive officer until the consummation of the Acquisition, committed to tender for cancellation 6,495,000 shares of the Company’s common stock as part of the conditions to closing, of which 6,375,000 have been cancelled at December 31, 2018 and 120,000 are expected to be cancelled as soon as practicable. Total shares issued as a result of the Acquisition was 13,421,752. The Acquisition has been accounted for as a reverse recapitalization of Brain Scientific by MemoryMD, but in substance as a capital transaction, rather than a business combination since Brain Scientific had nominal or no operations and assets prior to and as of the closing of the Acquisition. The transaction is deemed a reverse recapitalization and the accounting is similar to that resulting from a reverse acquisition, except that no goodwill or other intangible assets should be recorded. For accounting purposes, MemoryMD is treated as the surviving entity and accounting acquirer although Brain Scientific was the legal acquirer. Accordingly, the Company’s historical financial statements are those of MemoryMD. All references to common stock, share and per share amounts have been retroactively restated to reflect the reverse recapitalization as if the transaction had taken place as of the beginning of the earliest period presented. Assignment and Assumption Agreement As of immediately prior to the closing of the Acquisition, the Company entered into an Assignment and Assumption Agreement with Chromium 24 LLC, pursuant to which Chromium 24 LLC assumed all of the Company’s remaining assets and liabilities through the closing of the Acquisition. Accordingly, as of the closing of the Acquisition, Brain Scientific had no assets or liabilities other than the shares of MemoryMD acquired in the Acquisition. Name Change and Increase in Authorized Shares On September 18, 2018, the Company filed an amendment to its certificate of incorporation with the Nevada Secretary of State to change its name to Brain Scientific Inc. On September 18, 2018, FINRA approved of the name change as well as a ticker symbol change, which was effective as of September 19, 2018. In addition, the Company increased its authorized shares of common stock from 50,000,000 to 200,000,000 and created and authorized 10,000,000 shares of undesignated preferred stock. Unaudited Interim Financial Information The Company has prepared the accompanying condensed consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial reporting. These consolidated financial statements are unaudited and, in the Company’s opinion, include all adjustments, consisting of normal recurring adjustments and accruals necessary for a fair presentation of its balance sheets, operating results, and cash flows for the periods presented. Operating results for the periods presented are not necessarily indicative of the results that may be expected for 2020. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been omitted in accordance with the rules and regulations of the SEC. These consolidated financial statements should be read in conjunction with the audited financial statements and accompanying notes.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with GAAP. Principles of Consolidation The Company evaluates the need to consolidate affiliates based on standards set forth in ASC 810 Consolidation (“ASC 810"). The consolidated financial statements include the accounts of the Company and its subsidiaries, MemoryMD and MemoryMD - Russia. The operations of the newly formed 100% wholly owned subsidiary, MemoryMD – Russia, are included beginning April 1, 2019. All significant consolidated transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include the useful life of property and equipment and assumptions used in the valuation of options and warrants. Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At March 31, 2020 and December 31, 2019, the Company had no cash equivalents. The Company’s cash is held with financial institutions, and the account balances may, at times, exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit. Accounts are insured by the FDIC up to $250,000 per financial institution. The Company has not experienced any losses in such accounts with these financial institutions. As of March 31, 2020 and December 31, 2019, the Company had $0 and $11,436, respectively, in excess over the FDIC insurance limit. Inventory Inventory consists of finished goods that are valued at lower of cost or market using the weighted average method. As of March 31, 2020 and December 31, 2019, the Company had inventory totaling $371 and $0, respectively. Property, Equipment and Depreciation Property and equipment are recorded at cost, less depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Expenditures for repair and maintenance are charged to operations as incurred. Property and equipment consisted of computer equipment, with an estimated useful life of three years. Depreciation expense was $341 and $299 for the three months ended March 31, 2020 and 2019, respectively. Convertible Notes Payable The Company has issued convertible notes, which contain variable conversion features, whereby the outstanding principal and accrued interest automatically convert into common shares at a fixed price which may be at a discount to the common stock at the time of conversion. For certain notes, the conversion features of these notes are contingent upon future events, whereby, the holder agreed not to convert until the contingent future event has occurred. Derivative Instruments The Company evaluates its convertible notes and warrants to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815. The result of this accounting treatment is that the fair value of the embedded derivative is recorded as a liability and marked-to-market each balance sheet date. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statements of operations as other income or expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. The Company utilizes the Monte Carlo Method that values the liability of the debt conversion feature derivative financial instruments and derivative warrants based on a probability of a down round event. The reason the Company selected the lattice binomial model is that in many cases there may be multiple embedded features or the features of the bifurcated derivatives may be so complex that a Black-Scholes valuation does not consider all of the terms of the instrument. Therefore, the fair value may not be appropriately captured by simple models. From time to time, certain of the Company’s embedded conversion features on debt and outstanding warrants have been treated as derivative liabilities for accounting purposes under ASC 815 due to insufficient authorized shares to fully settle conversion features of the instruments if exercised. In this case, the Company utilized the latest inception date sequencing method to reclassify outstanding instruments as derivative instruments. These contracts were recognized at fair value with changes in fair value recognized in earnings until such time as the conditions giving rise to such derivative liability classification were settled. Revenue Recognition On January 1, 2018, the Company adopted ASC Topic 606 Revenue from Contracts with Customers. This guidance requires an entity to recognize revenue by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. Once the steps are met, revenue is recognized, generally upon receiving a letter of acceptance from the customer. There has been no material effect on the Company’s financial statements as a result of adopting Topic 606. The Company recognizes revenue from the sale of NeuroCaps, Universal as well as revenue from the sale of goods purchased through manufacturers of medical devices. All revenue for the three months ended March 31, 2020 is from the sale of medical devices purchased from Neurotech, a related party. Research and Development Costs The Company expenses all research and development costs as they are incurred. Research and development includes expenditures in connection with in-house research and development salaries and staff costs, application and filing for regulatory approval of proposed products, regulatory and scientific consulting fees, as well as contract research, data collection, and monitoring, related to the research and development of the cloud infrastructure, data imaging, and proprietary products and technology. Research and development costs recognized in the statement of operations for the three months ended March 31, 2020 and 2019 were $96,390 and $22,290, respectively. Sales and Marketing Advertising and marketing costs are expensed as incurred. Advertising and marketing costs recognized in the statement of operations for the three months ended March 31, 2020 and 2019 were $40,584 and $47,792, respectively. Stock-based Compensation The Company measures and recognizes compensation expense for all stock-based payments at fair value over the requisite service period. The Company uses the Black-Scholes option pricing model to determine the weighted average fair value of options and warrants. Equity-based compensation expense is recorded in administrative expenses based on the classification of the employee or vendor. The determination of fair value of stock-based payment awards on the date of grant using an option-pricing model is affected by our stock price as well as by assumptions regarding a number of subjective variables. These variables include, but are not limited to, the expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors. Basic and Diluted Net Loss Per Common Share Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options, warrants and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. As a result, the basic and diluted per share amounts for all periods presented are identical. In the three months ended March 31, 2020 2,302,250 anti-dilutive securities were excluded from the computation. Fair Value of Financial Instruments The Company’s financial instruments are measured and recorded at fair value based on inputs and assumptions that market participants would use in pricing an asset or a liability. Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining fair value, management considers the principal or most advantageous market in which the Company would transact, and also considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of non-performance. Fair value is determined for assets and liabilities using a three-tiered value hierarchy into which these assets and liabilities are grouped based upon significant inputs as follows: ● Level 1 - Quoted prices in active markets for identical assets or liabilities. ● Level 2 - Observable inputs, other than Level 1 prices, such as quoted prices in active markets for similar assets and liabilities, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. ● Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. When a determination is made to classify a financial instrument within Level 3, the determination is based upon the lack of significance of the observable parameters to the overall fair value measurement. However, the fair value determination for Level 3 financial instruments may consider some observable market inputs. The lowest level of significant input determines the placement of the entire fair value measurement in the hierarchy. The carrying values of cash, prepaid expenses and other current assets, convertible notes, accounts payable, loans payable and due to others approximate fair value due to the short-term nature of these items. The Company did not have any other Level 1 or Level 2 assets or liabilities as of March 31, 2020 and the Company did not have any other Level 1, Level 2 or Level 3 assets or liabilities as of December 31, 2019. Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis Financial liabilities measured at fair value on a recurring basis are summarized below and disclosed on the consolidated balance sheet as of March 31, 2020. Liabilities Amounts at Fair Value Level 1 Level 2 Level 3 Derivative liability – conversion feature $ 308,641 $ - $ - $ 308,641 Derivative liability - warrants 263,202 - - 263,202 Total $ 571,843 $ - $ - $ 571,843 Income Taxes The Company accounts for income taxes using the asset-and-liability method in accordance with ASC Topic 740, “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on the deferred tax assets and liabilities of a change in tax rate is recognized in the period that includes the enactment date. A valuation allowance is recorded if it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized in future periods. The Company follows the guidance in ASC Topic 740-10 in assessing uncertain tax positions. The standard applies to all tax positions and clarifies the recognition of tax benefits in the financial statements by providing for a two-step approach of recognition and measurement. The first step involves assessing whether the tax position is more-likely-than-not to be sustained upon examination based upon its technical merits. The second step involves measurement of the amount to be recognized. Tax positions that meet the more-likely-than-not threshold are measured at the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate finalization with the taxing authority. The Company recognizes the impact of an uncertain income tax position in the financial statements if it believes that the position is more likely than not to be sustained by the relevant taxing authority. The Company will recognize interest and penalties related to tax positions in income tax expense. As of March 31, 2020 and December 31, 2019, the Company had no unrecognized uncertain income tax positions. On December 22, 2017, the passage of legislation commonly referred to as the Tax Cuts and Jobs Act (“TCJA”) was enacted and significantly revised the U.S. income tax law. The TCJA includes changes, which reduce the corporate income tax rate from 34% to 21% for years beginning after December 31, 2017. On December 22, 2017, Staff Accounting Bulletin No. 118 (“SAB 118") was issued and allows a company to recognize provisional amounts when it does not have the necessary information available, prepared or analyzed, including computations, in reasonable detail to complete its accounting for the change in tax law. SAB 118 provides for a measurement of up to one year from the date of enactment. Recent Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standard Board (“FASB”) or other standard setting bodies that the Company adopts as of the specified effective date. Unless otherwise discussed, the Company does not believe that the impact of recently issued standards that are not yet effective will have a material impact on the Company’s financial position or results of operations upon adoption. In June 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2016-13, “Measurement of Credit Losses on Financial Instruments,” which requires measurement and recognition of expected credit losses at the point a loss is probable to occur, rather than expected to occur, which will generally result in earlier recognition of allowances for credit losses. The new guidance is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company adopted ASU 2016-13 in the first quarter of 2020 and the adoption did not have a material impact on its condensed consolidated financial statements.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2020
Going Concern [Abstract]
GOING CONCERN	NOTE 3 – GOING CONCERN The accompanying financial statements have been prepared in conformity with U.S. GAAP, which contemplate continuation of the Company as a going concern for a period of one year from the issuance of these financial statements. For the three months ended March 31, 2020, the Company had $133,845 in revenues, a net loss of $951,660 and had net cash used in operations of $252,319. Additionally, as of March 31, 2020, the Company had working capital deficit, stockholders’ deficit and accumulated deficit of $1,833,662, $1,832,329 and $4,623,737 respectively. It is management’s opinion that these conditions raise substantial doubt about the Company’s ability to continue as a going concern for a period of twelve months from the date of the issuance of these financial statements. The financial statements do not include any adjustments to reflect the possible future effect on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the outcome of this uncertainty. Successful completion of the Company’s development program and, ultimately, the attainment of profitable operations are dependent upon future events, including obtaining adequate financing to fulfill its development activities, acceptance of the Company’s patent applications and ultimately achieving a level of sales adequate to support the Company’s cost structure. However, there can be no assurances that the Company will be able to secure additional equity investments or achieve an adequate sales level.

Convertible Notes Payable

Convertible Notes Payable	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 4 – CONVERTIBLE NOTES PAYABLE In January 2019, the Company commenced an offering of up to $500,000 pursuant to which the Company will issue convertible notes to investors. On January 18, 2019, February 5, 2019 and July 23, 2019, the Company issued three such convertible notes payable to three investors for $100,000, $130,000 and $150,000, respectively. The notes bear interest at a fixed rate of 10% per annum, computed based on a 360-day year and mature on the earlier of one year from the date of issuance or the consummation of an equity or equity-linked round of financing of the Company in excess of $1,000,000 (“Qualified Financing”) or other event pursuant to which conversion shares are to be issued pursuant to the terms of the note. On February 28, 2020, the Company and the holder of the January 18, 2019 convertible note agreed to extend the maturity date of the January 18, 2019 convertible note to January 18, 2021. Also on February 28, 2020, the Company and the holder of the February 5, 2019 convertible note agreed to extend the maturity date of the February 5, 2019 convertible note to February 5, 2021. The notes are convertible into common stock of the Company following events on the following terms: with no action on the part of the note holder upon the consummation of a Qualified Financing, the debt will be converted to new round stock based on the product of the outstanding principal and accrued interest multiplied by 1.35, then divided by the accrual per share price of the new round common stock. If a change of control occurs or if the Company completes a firmly underwritten public offering of its common stock prior to the Qualified Financing the notes would, at the election of the holders of a majority of the outstanding principal of the notes, be either payable on demand as of the closing of such change of control or Initial Public Offering (‘IPO”) or convertible into shares of common stock immediately prior to such change of control transaction or IPO transaction at a price per share equal to the lesser of the per share value of the common stock as determined by the Company’s Board of Directors or the per share consideration to be received by the holders of the common stock in such change of control or IPO transaction. Based on the terms of the conversion, the holders may receive a discount, and the notes are considered to have a contingent beneficial conversion feature. If conversion of the debt occurs, the Company will recognize an expense related to the intrinsic value. The Company recorded $37,541of accrued interest and has a total outstanding principal balance of $380,000 as of March 31, 2020. In the event that the Company consummates a financing prior to the Maturity Date, other than a Qualified Financing, and the economic terms thereof are more favorable to the investors in such financing than the terms of the note, the note shall automatically be amended to reflect such more favorable economic terms. December 31, 2019 Securities Purchase Agreement On December 31, 2019, the Company entered into a Securities Purchase Agreement and issued and sold to a third party (the “Investor”) a Convertible Note in the original principal amount of $275,000 (the “Note”), and a warrant to purchase 100,000 shares of the Company’s common stock (the “Warrant”). The aggregate purchase price received by the Company was $250,000 after an original issue discount of $25,000. A one-time interest charge of 8% was applied on December 31, 2019 and will be payable, along with the Principal, on July 31, 2020 (the “Maturity Date”), as may be extended at the option of the Investor. The unpaid outstanding principal amount and accrued and unpaid interest under the Note shall be convertible into shares of the Company’s common stock at any time at the option of the Investor. The conversion price shall be equal to 80% multiplied by the price per share paid by the investors in the next capital raising transaction consummated by the Company in the amount of $1,000,000 or more (the “Qualified Financing”), subject to adjustments as provided in the Note. In the event the Investor elects to convert the Note prior to a Qualified Financing, the conversion price shall be the effective exercise price per share from time to time pursuant to the Warrant. At any time prior to the Maturity Date, upon 10 business days’ notice to the Investor, the Company shall have the right to pre-pay the entire remaining principal amount of the Note subject to the pre-payment terms contained in the Note. The note is valued at face value and not considered a derivative since the Qualified Financing is at the control of the Company. The Company recorded $9,429 of accrued interest and has a total outstanding principal balance of $275,000 as of March 31, 2020. The Note contains a price-based anti-dilution provision, pursuant to which the conversion price of the Note shall be reduced upon the occurrence of certain dilutive issuances of Company securities as set forth in the Note. The conversion of the Note is also subject to a beneficial ownership limitation of 4.99% of the number of shares of common stock outstanding immediately after giving effect to such conversion. In the event the Company, prior to the Maturity Date, issues any Security (as defined in the Note) with any term more favorable to the holder of such Security or with a term in favor of the holder of such Security that was not similarly provided to the Investor, then at the Investor’s option such term shall become a part of the Note. The Company also agreed to provide piggy-back registration rights to the Investor pursuant to which the Company shall include all shares issuable upon conversion of the Note on the next registration statement the Company files with the Securities and Exchange Commission. The Note contains events of default which, among other things, entitle the Investor to accelerate the due date of the unpaid principal amount of, and all accrued and unpaid interest on, the Note. Upon the occurrence of any event of default, the outstanding balance shall immediately and automatically increase to 130% of the outstanding balance immediately prior to the event of default, and the conversion price of the Note shall be redefined to equal 65% of the lowest trade accruing during the 10 consecutive Trading Days (as defined in the Note) immediately preceding the applicable Conversion Date (as defined in the Note). Nickolay Kukekov, a director of the Company, and a third party, each has personally guaranteed the repayment of the Note. The Warrant has an exercise price of $1.25 per share (the “Exercise Price”), subject to adjustments as provided in the Warrant, and has a term of five years. The Warrant contains a price-based anti-dilution provision, pursuant to which the exercise price of the Warrant shall be reduced upon the occurrence of certain dilutive issuances of securities as set forth in the Warrant, with a corresponding increase in the number of shares underlying the Warrant if the dilutive event occurs during the first three years of the Warrant, and a cashless exercise provision. The exercise of the Warrant is subject to a beneficial ownership limitation of 9.99% of the number of shares of common stock outstanding immediately after giving effect to such exercise. The Company calculated the Warrants at fair value of $130,768 using the Monte Carlo model, which was recognized as a discount to the Note and is being amortized as interest expense over the remaining term of the notes. In the year ended December 31, 2019, the Company recorded a total debt discount of $155,768 related to the above convertible notes. On March 18, 2020, the Company recorded an additional debt discount of $176,274 related to the above convertible notes. Amortization of the debt discount is recorded as interest expense and a total of $83,523 was amortized during the three months ended March 31, 2020. Derivative Accounting for the Convertible Notes Payable The Company evaluated the terms and conditions of the Note under the guidance of ASC 815. The conversion terms of the convertible notes are variable based on certain factors, such as the future price of the Company’s common stock. The number of shares of common stock to be issued is based on the future price of the Company’s common stock. The number of shares of common stock issuable upon conversion of the promissory note is indeterminate. Due to the fact that the number of shares of common stock issuable could exceed the Company’s authorized share limit, the equity environment is tainted, and all additional convertible debentures and warrants are included in the value of the derivative liabilities. Pursuant to ASC 815-15 Embedded Derivatives, the fair values of the variable conversion options and warrants and shares to be issued were recorded as derivative liabilities on the issuance date and revalued at each reporting period. Certain of the Company’s embedded conversion features on debt and outstanding warrants are treated as derivative liabilities for accounting purposes under ASC 815 due to insufficient authorized shares to settle these outstanding contracts, or due to other rights connected with these contracts, such as registration rights. In the case of insufficient authorized share capital available to fully settle outstanding contracts, the Company utilizes the issuance date sequencing method to reclassify outstanding contracts as derivative instruments. These instruments do not trade in an active securities market. Derivative Liabilities The table below provides a summary of the changes in fair value, including net transfers in and/or out of all financial liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the three months ended March 31, 2020: Amount Balance on December 31, 2019 $ - Issuances to debt discount 176,274 Issuances to interest expense 348,350 Change in fair value of derivative liabilities 39,916 Change in fair value of warrant liabilities 7,303 Balance on March 31, 2020 $ 571,843 The fair value of the derivative conversion features and warrant liabilities as of March 31, 2020 were calculated using a Monte-Carlo option model valued with the following assumptions: March 31, Dividend yield 0 % Expected volatility 108% - 130.3 % Risk free interest rate 0.21% - 0.51 % Contractual terms (in years) 0.08 – 4.50 Conversion/Exercise price $ 0.80 - $1.25

Promissory Notes

Promissory Notes	3 Months Ended
	Mar. 31, 2020
Promissory Notes [Abstract]
PROMISSORY NOTES	NOTE 5 – PROMISSORY NOTES October 23, 2019 Note On October 23, 2019, an investor of the Company subscribed for a promissory note (the “October Note”) and loaned to the Company $50,000. The October Note bears interest at a fixed rate of 14% per annum, computed based on a 360-day year of twelve 30-day months, which interest will be payable quarterly until the maturity date. The principal amount and any accrued and unpaid interest due under the October Note is payable on October 21, 2020. The Company recorded $1,359 of accrued interest and has a total outstanding principal balance of $50,000 as of March 31, 2020. The October Note contains customary events of default, which, if uncured, entitle the lender to accelerate the due date of the unpaid principal amount of, and all accrued and unpaid interest on, the October Note. February 21, 2020 Note On February 21, 2020, a third party loaned the Company $20,000, evidenced by a non-convertible promissory note (the “February Note”). The February Note bears interest at a fixed rate of 12% per annum, computed based on a 360-day year of twelve 30-day months, which interest will be payable quarterly until the maturity date. The principal amount and any accrued and unpaid interest due under the February Note is payable on July 1, 2020. The Company recorded $260 of accrued interest and has a total outstanding principal balance of $20,000 as of March 31, 2020. The February Note contains customary events of default, which, if uncured, entitle the lender to accelerate the due date of the unpaid principal amount of, and all accrued and unpaid interest on, the February Note.

Other Liabilities

Other Liabilities	3 Months Ended
	Mar. 31, 2020
Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract]
OTHER LIABILITIES	NOTE 6 – OTHER LIABILITIES In 2016, the Company recorded a liability in connection with the sale of two Electroencephalograms (“EEG”) machines as it provided a guarantee to the customer’s financing company (See Note 2). In June 2017, the customer defaulted on its payments and an additional $19,107 was booked as a liability and recognized as a loss on the sale of the assets for interest and some taxes related to the transaction. As of March 31, 2020 and December 31, 2019, total liability to the financing company reflected in Other Liabilities is $4,595 and $6,377, respectively. Future minimum commitments related to the EEG liability consisted of the following at March 31, 2020: Years ended December 31, Amount (USD) Remainder 2020 4,595 Total $ 4,595

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS During the year ended December 31, 2018, an entity controlled by Mr. Vadim Sakharov, former CEO of the Company and current director and executive officer, provided a $50,000 non-interest-bearing, no-term loan to the Company. An additional $5,530 of non-interest bearing no-term proceeds were loaned to the Company during the year ended December 31, 2019. As of March 31, 2020, and December 31, 2019, the balance was $55,530 and $55,530, respectively. During the three months ended March 31, 2020 and 2019, the Company had expenses related to research and development costs of $10,200 and $0, respectively, to an entity controlled by Mr. Sakharov. During the year ended December 31, 2019, an affiliate of Boris Goldstein, the Company’s Chairman of the Board, provided an aggregate total of $50,000, in non-interest-bearing, no-term loans to the Company. As of March 31, 2020 and December 31, 2019, the balance was $50,000 and $50,000, respectively. On September 1, 2018, the Company entered into a sublease agreement with a company controlled by the Company’s Chairman, whereby the Company makes payments to the related party for shared office space. This lease was terminated on March 31, 2019. For the three months ended March 31, 2020 and 2019, the Company has made approximately $0 and $4,900, respectively, in rent payments to the related party. During the year ended December 31, 2019, an affiliate of Nickolay Kukekov, a director of the Company, provided an aggregate total of $217,000 in non-interest-bearing, no-term loans to the Company. As of March 31, 2020 and December 31, 2019, the balance was $217,000 and $217,000, respectively. During the three months ended March 31, 2020 and 2019, the Company purchased an aggregate of $101,613 and $0 of medical devices for resale and distribution from Neurotech, a company that Mr. Sakharov is a shareholder and executive manager.

Stockholders' Deficit

Stockholders' Deficit	3 Months Ended
	Mar. 31, 2020
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' DEFICIT	NOTE 8 – STOCKHOLDERS’ DEFICIT Preferred Stock The Company has authorized 10,000,000 shares of undesignated preferred stock with a $0.001 par value. As of March 31, 2020, no preferred shares have been issued and these shares are considered blank check preferred shares with no terms, limitations, or rights associated with them. Common Stock The Company has authorized 200,000,000 shares of common stock with a $0.001 par value per share. The holders of common stock are entitled to one vote for each share of common stock held at the time of vote. As of March 31, 2020, the Company had 19,383,794 shares outstanding or deemed outstanding. Shares Issued for Services On August 8, 2018, the Company entered into a one-year agreement with an advisor for consulting services, as extended for an additional one-year period. The Company extended this agreement through August 9, 2020. Pursuant to the agreement, as amended, the Company has the right to pay $5,000 or issue the advisor a maximum of 6,667 shares of common stock on a quarterly basis. The Company elected to issue 1,667 shares for the services provided during the three months ended March 31, 2020 at a value of $3.00 per share or $5,001. On August 28, 2018, the Company entered into a one-year agreement with an advisor for consulting services, as extended for an additional one-year period. The Company has extended this agreement through August 28, 2020. Pursuant to the agreement, as amended, the Company has the right to pay $5,000 or issue the advisor a maximum of 6,667 shares of common stock on a quarterly basis. The Company elected to issue 1,667 shares for the services provided during the three months ended March 31, 2020 at a value of $3.00 per share or $5,001. Warrants The following table summarized the warrant activity for the three months ended March 31, 2020: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Shares Price Term Value Balance Outstanding, December 31, 2019 502,250 $ 0.57 3.98 $ - Granted - - - - Forfeited - - - - Exercised - - - - Expired - - - - Balance Outstanding, March 31, 2020 502,250 $ 0.57 3.73 $ - Exercisable, March 31, 2020 502,250 $ 0.57 3.73 $ - Options On January 14, 2019, the Board of Directors approved the issuance of options to purchase an aggregate of 800,000 and 200,000 shares of common stock to Boris Goldstein and Vadim Sakharov, respectively. The options have an exercise price of $0.75 per share which will vest over a 24-month period as follows: 25% (or 200,000 and 50,000, respectively) shall vest six months after the grant date with the remaining options will vest on a monthly basis at a rate of 1/24 th On January 30, 2020, the Board of Directors approved the issuance of options to purchase an aggregate of 800,000 of common stock to Boris Goldstein. The options have an exercise price of $0.75 per share which will vest over a 24-month period on a monthly basis at a rate of 1/24 th The following table summarized the option activity for the three months ended March 31, 2020: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Shares Price Term Value Balance Outstanding, December 31, 2019 1,000,000 $ 0.75 9.05 $ - Granted 800,000 0.75 10 - Forfeited - - - - Exercised - - - - Expired - - - - Balance Outstanding, March 31, 2020 1,800,000 $ 0.75 9.26 $ - Exercisable, March 31, 2020 818,750 $ 0.75 8.92 $ - For future periods, the remaining value of the stock options totaling approximately $52,523 will be amortized into the statement of operations consistent with the period for which the services will be rendered.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 – COMMITMENTS AND CONTINGENCIES Operating Leases In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which requires lessees to recognize most leases on their balance sheets as a right-of-use asset with a corresponding lease liability. Lessor accounting under the standard is substantially unchanged. Additional qualitative and quantitative disclosures are also required. The Company adopted the standard effective January 1, 2019 using the cumulative-effect adjustment transition method, which applies the provisions of the standard at the effective date without adjusting the comparative periods presented. The Company adopted the following practical expedients and elected the following accounting policies related to this standard update: ● The option to not reassess prior conclusions related to the identification, classification and accounting for initial direct costs for leases that commenced prior to January 1, 2019. ● Short-term lease accounting policy election allowing lessees to not recognize right-of-use assets and liabilities for leases with a term of 12 months or less. ● The option to not separate lease and non-lease components for certain equipment lease asset categories such as freight car, vehicles and work equipment. ● The package of practical expedients applied to all of its leases, including (i) not reassessing whether any expired or existing contracts are or contain leases, (ii) not reassessing the lease classification for any expired or existing leases, and (iii) not reassessing initial direct costs for any existing leases. As a result of the above, the adoption of ASC 842 did not have a material effect on the consolidated financial statements. The Company will review for the existence of embedded leases in future agreements. The Company has inventoried all leases where the Company is a lessee as of the initial date of application and has examined other contracts with suppliers, vendors, customers and other outside parties to identify whether such contracts contain an embedded lease as defined under the new guidance. The Company’s lease population comprises lease for corporate office space and a warehouse that are year-to-year basis with monthly rent ranging from approximately $150 to $3,200 and qualify under the practical expedient of short-term leases. The Company does not have exclusive rights of control to any assets in the customer and vendor contracts reviews and does not have any financing leases as of the date of adoption of ASC 842. Beginning January 1, 2020, the Company entered into a 12-month lease agreement ending December 31, 2020, with a third party in Russia. The Company is paying rent at a rate of 17,900 Rubles ($227) per month. Beginning June 1, 2019, the Company entered into a 10-month lease agreement ending March 31, 2020 with a third party in Russia. The Company is paying rent at a rate of 12,000 Rubles ($152) per month. Additionally, the Company also rents a warehouse. Beginning December 1, 2018, the Company entered into a 6-month warehouse rental agreement for $2,980 per month. The lease was renewed on June 1, 2019 for an additional year ending May 31, 2020, for $3,171 per month. Total rent expense for the three months ended March 31, 2020 and 2019 was $11,638 and $22,060 respectively. Equity Incentive Plan As of September 21, 2018, the Company’s board of directors adopted, and stockholders approved the 2018 Equity Incentive Plan (“the 2018 Plan”). The 2018 Plan has a 10-year term, which terminates on the day prior to the 10 th

Restatement

Restatement	3 Months Ended
	Mar. 31, 2020
RESTATEMENT	NOTE 10 - RESTATEMENT The Company, while undergoing the review of its consolidated financial statements for the six months ended June 30, 2020, commenced an evaluation of its accounting in connection with the Note (as defined in Note 4) for derivative accounting in accordance with ASC 815. Management originally deemed these agreements to be fixed in nature and a derivative would not need be recognized. On August 12, 2020, under the authority of the board of directors, the Company determined that these agreements and underlying warrants should have been recorded as a derivative with changes in the fair value of the derivate to be recorded in the condensed consolidated statement of operations and comprehensive loss (see Note 4). Accordingly, the Company has restated the condensed consolidated interim financial statements and included the required disclosures for the three months ended March 31, 2020. The following table sets forth the effects of the adjustments on affected items within the Company’s previously reported Condensed Consolidated Balance Sheet at March 31, 2020: March 31, 2020 As Reported Adjustment As Restated Convertible notes payable, net $ 565,781 $ (159,299 ) $ 406,482 Derivative liabilities $ - $ 571,843 $ 571,843 Current liabilities $ 1,467,171 $ 412,544 $ 1,879,715 Total liabilities $ 1,467,171 $ 412,544 $ 1,879,715 Accumulated deficit $ (4,211,193 ) $ (412,544 ) $ (4,623,737 ) Total stockholders’ deficit $ 1,419,785 $ (412,544 ) $ (1,832,329 ) The following table sets forth the effects of the adjustments on affected items within the Company’s previously reported Condensed Consolidated Statement of Operations and Comprehensive Loss for the three months ended March 31, 2020: March 31, 2020 As Reported Adjustment As Restated Interest expense $ (88,291 ) $ (365,325 ) $ (453,616 ) Change in fair market value of derivative liabilities $ - $ (47,219 ) $ (47,219 ) Net Loss $ (539,116 ) $ (412,544 ) $ (951,660 ) Total comprehensive loss $ (540,169 ) $ (412,544 ) $ (952,713 ) Net loss per common share, basic and diluted $ (0.03 ) $ (0.02 ) $ (0.05 )

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2020
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS In accordance with ASC 855 “Subsequent Events,” Company management reviewed all material events through the date this report was issued, and the following subsequent events took place. The Effects of COVID-19 The World Health Organization (WHO) declared the coronavirus outbreak a pandemic on January 30, 2020. Since the outbreak in China in December 2019, COVID-19 has expanded its impact to Europe, where all of our operations reside, as well as our employees, suppliers and customers. While the disruption is currently expected to be temporary, there is considerable uncertainty around the duration of the closings and shelter-in-place orders and the ultimate impact of governmental initiatives. However, the financial impact and duration cannot be reasonably estimated at this time. Convertible Grid Notes On April 21, 2020, the Company issued a Convertible Grid Promissory Note (the “Caleca Note”) to Thomas J. Caleca (“Caleca”), an existing stockholder of the Company, pursuant to which Caleca agreed to advance to the Company the aggregate principal amount of $125,000 (the “Caleca Aggregate Advance”). The Company also issued to Caleca a common stock purchase warrant (the “Caleca Warrant”), granting Caleca the right to purchase up to 750,000 shares of the Company’s common stock at a per share exercise price of $0.80 (subject to adjustment as set forth in the Caleca Warrant). Also on April 21, 2020, the Company issued a Convertible Grid Promissory Note (the “Brown Note”, and together with the Caleca Note, the “Grid Notes”) to Andrew Brown (“Brown”, and together with Caleca, the “Grid Investors”), an existing stockholder of the Company, pursuant to which Brown agreed to advance to the Company the aggregate principal amount of $125,000 (the “Brown Aggregate Advance”, and together with the Caleca Aggregate Advance, the “Aggregate Advance”). The Company also issued to Brown a common stock purchase warrant (the “Brown Warrant”, and together with the Caleca Warrant, the “2020 Warrants”), granting Brown the right to purchase up to 750,000 shares of the Company’s common stock at a per share exercise price of $0.80 (subject to adjustment as set forth in the Brown Warrant). The 2020 Warrants are exercisable at any time commencing on the eighteen-month anniversary of the issuance of the 2020 Warrants (as may be accelerated pursuant to the terms of the 2020 Warrants) and expiring on the five-year anniversary of the issuance of the 2020 Warrants. On April 22, 2020, the Grid Investors each made their first cash advance of $25,000 pursuant to the terms of the Grid Notes, for an aggregate cash advance to the Company of $50,000 (the “First Advance”). The Grid Investors shall make additional cash advances to the Company pursuant to the terms of their Grid Notes. The Grid Notes bear interest on the unpaid balances at a fixed simple rate of twelve percent (12%) per annum (subject to a rate increase if the Company commits an Event of Default (as defined in the Grid Notes)), computed based on a 360-day year of twelve 30-day months, commencing on the date of the respective advance and payable quarterly. The principal amount of the Aggregate Advance, or so much thereof as has been advanced to the Company by the Grid Investors from time to time pursuant to the Grid Notes, will be payable on April 21, 2021 (the “Maturity Date”), unless sooner converted into shares of the Company’s common stock pursuant to the terms of the Grid Notes. The unpaid outstanding principal amount and accrued and unpaid interest under the Grid Notes shall be convertible at any time prior to the Maturity Date at the election of the Grid Investors into such number of shares of the Company’s common stock obtained by dividing the amount so converted by $1.00 (the “Conversion Price”). At the Maturity Date, all of the remaining unpaid outstanding principal amount and accrued and unpaid interest (the “Outstanding Balance”) under the Grid Notes shall automatically convert into such number of shares of the Company’s common stock obtained by dividing the Outstanding Balance by the Conversion Price. The Grid Notes may not be prepaid by the Company in whole or in part without the prior written consent of the respective Grid Investor. The Grid Notes contain customary events of default, which, if uncured, entitle the Grid Investors to accelerate the due date of the unpaid principal amount of, and all accrued and unpaid interest on, their Grid Notes.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The Company evaluates the need to consolidate affiliates based on standards set forth in ASC 810 Consolidation (“ASC 810"). The consolidated financial statements include the accounts of the Company and its subsidiaries, MemoryMD and MemoryMD - Russia. The operations of the newly formed 100% wholly owned subsidiary, MemoryMD – Russia, are included beginning April 1, 2019. All significant consolidated transactions and balances have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include the useful life of property and equipment and assumptions used in the valuation of options and warrants.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At March 31, 2020 and December 31, 2019, the Company had no cash equivalents. The Company’s cash is held with financial institutions, and the account balances may, at times, exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit. Accounts are insured by the FDIC up to $250,000 per financial institution. The Company has not experienced any losses in such accounts with these financial institutions. As of March 31, 2020 and December 31, 2019, the Company had $0 and $11,436, respectively, in excess over the FDIC insurance limit.
Inventory	Inventory Inventory consists of finished goods that are valued at lower of cost or market using the weighted average method. As of March 31, 2020 and December 31, 2019, the Company had inventory totaling $371 and $0, respectively.
Property, Equipment and Depreciation	Property, Equipment and Depreciation Property and equipment are recorded at cost, less depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. Expenditures for repair and maintenance are charged to operations as incurred. Property and equipment consisted of computer equipment, with an estimated useful life of three years. Depreciation expense was $341 and $299 for the three months ended March 31, 2020 and 2019, respectively.
Convertible Notes Payable	Convertible Notes Payable The Company has issued convertible notes, which contain variable conversion features, whereby the outstanding principal and accrued interest automatically convert into common shares at a fixed price which may be at a discount to the common stock at the time of conversion. For certain notes, the conversion features of these notes are contingent upon future events, whereby, the holder agreed not to convert until the contingent future event has occurred.
Derivative Instruments	Derivative Instruments The Company evaluates its convertible notes and warrants to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815. The result of this accounting treatment is that the fair value of the embedded derivative is recorded as a liability and marked-to-market each balance sheet date. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statements of operations as other income or expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. The Company utilizes the Monte Carlo Method that values the liability of the debt conversion feature derivative financial instruments and derivative warrants based on a probability of a down round event. The reason the Company selected the lattice binomial model is that in many cases there may be multiple embedded features or the features of the bifurcated derivatives may be so complex that a Black-Scholes valuation does not consider all of the terms of the instrument. Therefore, the fair value may not be appropriately captured by simple models. From time to time, certain of the Company’s embedded conversion features on debt and outstanding warrants have been treated as derivative liabilities for accounting purposes under ASC 815 due to insufficient authorized shares to fully settle conversion features of the instruments if exercised. In this case, the Company utilized the latest inception date sequencing method to reclassify outstanding instruments as derivative instruments. These contracts were recognized at fair value with changes in fair value recognized in earnings until such time as the conditions giving rise to such derivative liability classification were settled.
Revenue Recognition	Revenue Recognition On January 1, 2018, the Company adopted ASC Topic 606 Revenue from Contracts with Customers. This guidance requires an entity to recognize revenue by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. Once the steps are met, revenue is recognized, generally upon receiving a letter of acceptance from the customer. There has been no material effect on the Company’s financial statements as a result of adopting Topic 606. The Company recognizes revenue from the sale of NeuroCaps, Universal as well as revenue from the sale of goods purchased through manufacturers of medical devices. All revenue for the three months ended March 31, 2020 is from the sale of medical devices purchased from Neurotech, a related party.
Research and Development Costs	Research and Development Costs The Company expenses all research and development costs as they are incurred. Research and development includes expenditures in connection with in-house research and development salaries and staff costs, application and filing for regulatory approval of proposed products, regulatory and scientific consulting fees, as well as contract research, data collection, and monitoring, related to the research and development of the cloud infrastructure, data imaging, and proprietary products and technology. Research and development costs recognized in the statement of operations for the three months ended March 31, 2020 and 2019 were $96,390 and $22,290, respectively.
Sales and Marketing	Sales and Marketing Advertising and marketing costs are expensed as incurred. Advertising and marketing costs recognized in the statement of operations for the three months ended March 31, 2020 and 2019 were $40,584 and $47,792, respectively.
Stock-based Compensation	Stock-based Compensation The Company measures and recognizes compensation expense for all stock-based payments at fair value over the requisite service period. The Company uses the Black-Scholes option pricing model to determine the weighted average fair value of options and warrants. Equity-based compensation expense is recorded in administrative expenses based on the classification of the employee or vendor. The determination of fair value of stock-based payment awards on the date of grant using an option-pricing model is affected by our stock price as well as by assumptions regarding a number of subjective variables. These variables include, but are not limited to, the expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviors.
Basic and Diluted Net Loss Per Common Share	Basic and Diluted Net Loss Per Common Share Basic net loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options, warrants and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. As a result, the basic and diluted per share amounts for all periods presented are identical. In the three months ended March 31, 2020 2,302,250 anti-dilutive securities were excluded from the computation.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments are measured and recorded at fair value based on inputs and assumptions that market participants would use in pricing an asset or a liability. Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining fair value, management considers the principal or most advantageous market in which the Company would transact, and also considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of non-performance. Fair value is determined for assets and liabilities using a three-tiered value hierarchy into which these assets and liabilities are grouped based upon significant inputs as follows: ● Level 1 - Quoted prices in active markets for identical assets or liabilities. ● Level 2 - Observable inputs, other than Level 1 prices, such as quoted prices in active markets for similar assets and liabilities, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. ● Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. This includes certain pricing models, discounted cash flow methodologies and similar techniques that use significant unobservable inputs. When a determination is made to classify a financial instrument within Level 3, the determination is based upon the lack of significance of the observable parameters to the overall fair value measurement. However, the fair value determination for Level 3 financial instruments may consider some observable market inputs. The lowest level of significant input determines the placement of the entire fair value measurement in the hierarchy. The carrying values of cash, prepaid expenses and other current assets, convertible notes, accounts payable, loans payable and due to others approximate fair value due to the short-term nature of these items. The Company did not have any other Level 1 or Level 2 assets or liabilities as of March 31, 2020 and the Company did not have any other Level 1, Level 2 or Level 3 assets or liabilities as of December 31, 2019. Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis Financial liabilities measured at fair value on a recurring basis are summarized below and disclosed on the consolidated balance sheet as of March 31, 2020. Liabilities Amounts at Fair Value Level 1 Level 2 Level 3 Derivative liability – conversion feature $ 308,641 $ - $ - $ 308,641 Derivative liability - warrants 263,202 - - 263,202 Total $ 571,843 $ - $ - $ 571,843
Income Taxes	Income Taxes The Company accounts for income taxes using the asset-and-liability method in accordance with ASC Topic 740, “Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on the deferred tax assets and liabilities of a change in tax rate is recognized in the period that includes the enactment date. A valuation allowance is recorded if it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized in future periods. The Company follows the guidance in ASC Topic 740-10 in assessing uncertain tax positions. The standard applies to all tax positions and clarifies the recognition of tax benefits in the financial statements by providing for a two-step approach of recognition and measurement. The first step involves assessing whether the tax position is more-likely-than-not to be sustained upon examination based upon its technical merits. The second step involves measurement of the amount to be recognized. Tax positions that meet the more-likely-than-not threshold are measured at the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate finalization with the taxing authority. The Company recognizes the impact of an uncertain income tax position in the financial statements if it believes that the position is more likely than not to be sustained by the relevant taxing authority. The Company will recognize interest and penalties related to tax positions in income tax expense. As of March 31, 2020 and December 31, 2019, the Company had no unrecognized uncertain income tax positions. On December 22, 2017, the passage of legislation commonly referred to as the Tax Cuts and Jobs Act (“TCJA”) was enacted and significantly revised the U.S. income tax law. The TCJA includes changes, which reduce the corporate income tax rate from 34% to 21% for years beginning after December 31, 2017. On December 22, 2017, Staff Accounting Bulletin No. 118 (“SAB 118") was issued and allows a company to recognize provisional amounts when it does not have the necessary information available, prepared or analyzed, including computations, in reasonable detail to complete its accounting for the change in tax law. SAB 118 provides for a measurement of up to one year from the date of enactment.
Recent Issued Accounting Pronouncements	Recent Issued Accounting Pronouncements From time to time, new accounting pronouncements are issued by the Financial Accounting Standard Board (“FASB”) or other standard setting bodies that the Company adopts as of the specified effective date. Unless otherwise discussed, the Company does not believe that the impact of recently issued standards that are not yet effective will have a material impact on the Company’s financial position or results of operations upon adoption. In June 2016, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2016-13, “Measurement of Credit Losses on Financial Instruments,” which requires measurement and recognition of expected credit losses at the point a loss is probable to occur, rather than expected to occur, which will generally result in earlier recognition of allowances for credit losses. The new guidance is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company adopted ASU 2016-13 in the first quarter of 2020 and the adoption did not have a material impact on its condensed consolidated financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Schedule of financial liabilities measured at fair value	Liabilities Amounts at Fair Value Level 1 Level 2 Level 3 Derivative liability – conversion feature $ 308,641 $ - $ - $ 308,641 Derivative liability - warrants 263,202 - - 263,202 Total $ 571,843 $ - $ - $ 571,843

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Schedule of financial liabilities measured at fair value	Amount Balance on December 31, 2019 $ - Issuances to debt discount 176,274 Issuances to interest expense 348,350 Change in fair value of derivative liabilities 39,916 Change in fair value of warrant liabilities 7,303 Balance on March 31, 2020 $ 571,843
Schedule of fair value of conversion features and warrant liabilities	March 31, Dividend yield 0 % Expected volatility 108% - 130.3 % Risk free interest rate 0.21% - 0.51 % Contractual terms (in years) 0.08 – 4.50 Conversion/Exercise price $ 0.80 - $1.25

Other Liabilities (Tables)

Other Liabilities (Tables)	3 Months Ended
	Mar. 31, 2020
Other Liabilities and Financial Instruments Subject to Mandatory Redemption [Abstract]
Schedule of future minimum commitments	Years ended December 31, Amount (USD) Remainder 2020 4,595 Total $ 4,595

Stockholders' Deficit (Tables)

Stockholders' Deficit (Tables)	3 Months Ended
	Mar. 31, 2020
Stockholders' Equity Note [Abstract]
Schedule of warrant activity	Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Shares Price Term Value Balance Outstanding, December 31, 2019 502,250 $ 0.57 3.98 $ - Granted - - - - Forfeited - - - - Exercised - - - - Expired - - - - Balance Outstanding, March 31, 2020 502,250 $ 0.57 3.73 $ - Exercisable, March 31, 2020 502,250 $ 0.57 3.73 $ -
Schedule of option activity	Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Options Shares Price Term Value Balance Outstanding, December 31, 2019 1,000,000 $ 0.75 9.05 $ - Granted 800,000 0.75 10 - Forfeited - - - - Exercised - - - - Expired - - - - Balance Outstanding, March 31, 2020 1,800,000 $ 0.75 9.26 $ - Exercisable, March 31, 2020 818,750 $ 0.75 8.92 $ -

Restatement (Tables)

Restatement (Tables)	3 Months Ended
	Mar. 31, 2020
Restatementof Previously Issued Condensed Consolidated Interim Financial Statements [Abstract]
Schedule of previously reported condensed consolidated balance sheet	March 31, 2020 As Reported Adjustment As Restated Convertible notes payable, net $ 565,781 $ (159,299 ) $ 406,482 Derivative liabilities $ - $ 571,843 $ 571,843 Current liabilities $ 1,467,171 $ 412,544 $ 1,879,715 Total liabilities $ 1,467,171 $ 412,544 $ 1,879,715 Accumulated deficit $ (4,211,193 ) $ (412,544 ) $ (4,623,737 ) Total stockholders’ deficit $ 1,419,785 $ (412,544 ) $ (1,832,329 )
Schedule of previously condensed consolidated statement of operations and comprehensive loss	March 31, 2020 As Reported Adjustment As Restated Interest expense $ (88,291 ) $ (365,325 ) $ (453,616 ) Change in fair market value of derivative liabilities $ - $ (47,219 ) $ (47,219 ) Net Loss $ (539,116 ) $ (412,544 ) $ (951,660 ) Total comprehensive loss $ (540,169 ) $ (412,544 ) $ (952,713 ) Net loss per common share, basic and diluted $ (0.03 ) $ (0.02 ) $ (0.05 )

Organization and Nature of Op_2

Organization and Nature of Operations (Details) - USD ($)	Sep. 21, 2018	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Sep. 18, 2018
Organization and Nature of Operations (Textual)
Stock repurchase program, number of shares authorized to be repurchased	6,495,000
Cancellation of common stock, shares (in Dollars)				$ 6,375,000
Stock repurchase program, remaining number of shares authorized to be repurchased				120,000
Business acquisition, equity interest issued or issuable, number of shares	13,421,752
Common stock, shares authorized		200,000,000	200,000,000
Preferred stock, shares authorized		10,000,000	10,000,000		10,000,000
Minimum [Member]
Organization and Nature of Operations (Textual)
Common stock, shares authorized					50,000,000
Maximum [Member]
Organization and Nature of Operations (Textual)
Common stock, shares authorized					200,000,000
Memory MD [Member]
Organization and Nature of Operations (Textual)
Equity method investment, ownership percentage	100.00%
Memory MD [Member] | Principal and Accrued Interest of Promissory Note Issued by Memory MD [Member] | Automatic Conversion At Closing [Member]
Organization and Nature of Operations (Textual)
Debt conversion, converted instrument, shares issued	4,083,252
Debt conversion, original debt, amount (in Dollars)	$ 1,507,000
Memory MD [Member] | Principal and Accrued Interest of Promissory Note Issued by Memory MD [Member] | Automatic Conversion Immediately Subsequent To Closing [Member]
Organization and Nature of Operations (Textual)
Debt conversion, converted instrument, shares issued	1,604,378
Debt conversion, original debt, amount (in Dollars)	$ 640,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	1 Months Ended	3 Months Ended
	Dec. 22, 2017	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Summary of Significant Accounting Policies (Textual)
Basis of Accounting, Policy [Policy Text Block]		Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with GAAP.
Cash, FDIC Insured amount		$ 250,000
Cash uninsured amount		0		$ 11,436
Inventory		371		$ 0
Depreciation expense		341	$ 299
Research and development expense		96,390	22,290
Advertising and marketing costs		$ 40,584	$ 47,792
Anti-dilutive securities excluded from computation (in Shares)		2,302,250
Tax benefit, percentage		50.00%
Minimum [Member]
Summary of Significant Accounting Policies (Textual)
Corporate income tax rate	34.00%
Maximum [Member]
Summary of Significant Accounting Policies (Textual)
Corporate income tax rate	21.00%
Memory MD [Member]
Summary of Significant Accounting Policies (Textual)
Owned subsidiary, percentage		100.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of financial liabilities measured at fair value	3 Months Ended
	Mar. 31, 2020USD ($)
Summary of Significant Accounting Policies (Details) - Schedule of financial liabilities measured at fair value [Line Items]
Derivative liability – conversion feature	$ 308,641
Derivative liability - warrants	263,202
Total	571,843
Fair Value, Inputs, Level 1 [Member]
Summary of Significant Accounting Policies (Details) - Schedule of financial liabilities measured at fair value [Line Items]
Derivative liability – conversion feature
Derivative liability - warrants
Total
Fair Value, Inputs, Level 2 [Member]
Summary of Significant Accounting Policies (Details) - Schedule of financial liabilities measured at fair value [Line Items]
Derivative liability – conversion feature
Derivative liability - warrants
Total
Fair Value, Inputs, Level 3 [Member]
Summary of Significant Accounting Policies (Details) - Schedule of financial liabilities measured at fair value [Line Items]
Derivative liability – conversion feature	308,641
Derivative liability - warrants	263,202
Total	$ 571,843

Going Concern (Details)

Going Concern (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Going Concern (Textual)
Revenues	$ 133,845	$ 2,250
Net loss	(951,660)	(410,259)
Net cash used in operation activity	(252,319)	(423,803)
Working capital deficit	1,833,662
Stockholders' deficit	(1,832,329)	$ (459,336)	$ (895,532)	$ (53,972)
Accumulated deficit	$ (4,623,737)		$ (3,672,077)

Convertible Notes Payable (Deta

Convertible Notes Payable (Details) - USD ($)	Jul. 23, 2019	Feb. 02, 2019	Mar. 18, 2020	Jan. 31, 2019	Jan. 18, 2019	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Convertible Notes Payable (Textual)
Proceeds from convertible debt						$ 20,000
Warrants fair value						263,202
Interest Expense, Debt, Excluding Amortization						$ 83,523
Debt Instrument, Redemption, Period One [Member]
Convertible Notes Payable (Textual)
Convertible notes payable, description						The unpaid outstanding principal amount and accrued and unpaid interest under the Note shall be convertible into shares of the Company’s common stock at any time at the option of the Investor. The conversion price shall be equal to 80% multiplied by the price per share paid by the investors in the next capital raising transaction consummated by the Company in the amount of $1,000,000 or more (the “Qualified Financing”), subject to adjustments as provided in the Note. In the event the Investor elects to convert the Note prior to a Qualified Financing, the conversion price shall be the effective exercise price per share from time to time pursuant to the Warrant. At any time prior to the Maturity Date, upon 10 business days’ notice to the Investor, the Company shall have the right to pre-pay the entire remaining principal amount of the Note subject to the pre-payment terms contained in the Note. The note is valued at face value and not considered a derivative since the Qualified Financing is at the control of the Company. The Company recorded $9,429 of accrued interest and has a total outstanding principal balance of $275,000 as of March 31, 2020.
Convertible Notes Payable [Member] | Debt Instrument, Redemption, Period One [Member]
Convertible Notes Payable (Textual)
Maximum amount of private offering.				$ 500,000
Proceeds from convertible debt	$ 150,000	$ 130,000			$ 100,000
Convertible notes payable, description				The notes bear interest at a fixed rate of 10% per annum, computed based on a 360-day year and mature on the earlier of one year from the date of issuance or the consummation of an equity or equity-linked round of financing of the Company in excess of $1,000,000 (“Qualified Financing”) or other event pursuant to which conversion shares are to be issued pursuant to the terms of the note.
Principle amount						$ 380,000
Convertible Notes Payable [Member] | Securities Purchase Agreement [Member]
Convertible Notes Payable (Textual)
Principle amount									$ 275,000
Warrant purchase shares (in Shares)									100,000
Purchase price received									$ 250,000
Original issue discount								$ 25,000
Interest charge in percentage								8.00%
Beneficial ownership percentage									4.99%
Outstanding balance percentage									130.00%
Conversion price redefined									65.00%
Warrant exercise price per share (in Dollars per share)									$ 1.25
Debt discounts			$ 176,274
Convertible Notes Payable [Member] | Collaborative Arrangement, Transaction with Party to Collaborative Arrangement [Member]
Convertible Notes Payable (Textual)
Beneficial ownership percentage of warrant									9.99%
Warrants fair value									$ 130,768
Debt discounts									$ 155,768

Convertible Notes Payable (De_2

Convertible Notes Payable (Details) - Schedule of change in fair value including net transfers	3 Months Ended
	Mar. 31, 2020USD ($)
Schedule of change in fair value including net transfers [Abstract]
Balance on December 31, 2019
Issuances to debt discount	176,274
Issuances to interest expense	348,350
Change in fair value of derivative liabilities	39,916
Change in fair value of warrant liabilities	7,303
Balance on March 31, 2020	$ 571,843

Convertible Notes Payable (De_3

Convertible Notes Payable (Details) - Schedule of fair value of conversion features and warrant liabilities	3 Months Ended
	Mar. 31, 2020$ / shares
Convertible Notes Payable (Details) - Schedule of fair value of conversion features and warrant liabilities [Line Items]
Dividend yield	0.00%
Minimum [Member]
Convertible Notes Payable (Details) - Schedule of fair value of conversion features and warrant liabilities [Line Items]
Expected volatility	108.00%
Risk free interest rate	0.21%
Contractual terms (in years)	29 days
Conversion/Exercise price (in Dollars per share)	$ 0.80
Maximum [Member]
Convertible Notes Payable (Details) - Schedule of fair value of conversion features and warrant liabilities [Line Items]
Expected volatility	130.30%
Risk free interest rate	0.51%
Contractual terms (in years)	4 years 6 months
Conversion/Exercise price (in Dollars per share)	$ 1.25

Promissory Notes (Details)

Promissory Notes (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Feb. 21, 2020	Oct. 23, 2019
Promissory Notes (Details) [Line Items]
Loaned amount			$ 50,000
Description of non-convertible promissory note	The October Note bears interest at a fixed rate of 14% per annum, computed based on a 360-day year of twelve 30-day months, which interest will be payable quarterly until the maturity date.
Accrued interest	$ 1,359
Outstanding principal balance	$ 50,000
February 21, 2020 Note [Member]
Promissory Notes (Details) [Line Items]
Loaned amount		$ 20,000
Description of non-convertible promissory note	The February Note bears interest at a fixed rate of 12% per annum, computed based on a 360-day year of twelve 30-day months, which interest will be payable quarterly until the maturity date.
Accrued interest	$ 260
Outstanding principal balance	$ 20,000

Other Liabilities (Details)

Other Liabilities (Details)	1 Months Ended	12 Months Ended
	Jul. 31, 2017USD ($)	Dec. 31, 2016	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Other Liabilities (Textual)
Number of machines		2
Gain (Loss) on Sale of Assets and Asset Impairment Charges	$ 19,107
Other liabilities			$ 4,595	$ 6,377

Other Liabilities (Details) - S

Other Liabilities (Details) - Schedule of future minimum commitments	Mar. 31, 2020USD ($)
Schedule of future minimum commitments [Abstract]
Remainder 2020	$ 4,595
Total	$ 4,595

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018
Mr. Sakharov shareholder and executive managerr [Member]
Related Party Transactions (Details) [Line Items]
Expenses related to research and development cost	$ 10,200	$ 0
Medical devices for resale and distribution	101,613	0
Affiliate of Boris Goldstein [Member]
Related Party Transactions (Details) [Line Items]
Loan amount			$ 50,000
Due to related parties	50,000		50,000
Affiliate of Nickolay Kukekov [Member]
Related Party Transactions (Details) [Line Items]
Loan amount			217,000
Due to related parties	217,000		217,000
Chief Executive Officer [Member]
Related Party Transactions (Details) [Line Items]
Loan amount			5,530	$ 50,000
Due to related parties	55,530		$ 55,530
Chairman [Member] | Shared Office Space [Member]
Related Party Transactions (Details) [Line Items]
Related party transaction, rent payments	$ 0	$ 4,900

Stockholders' Deficit (Details)

Stockholders' Deficit (Details) - USD ($)	Jan. 14, 2019	Aug. 08, 2018	Jan. 30, 2020	Aug. 28, 2018	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Sep. 18, 2018
Stockholders' Deficit (Textual)
Preferred stock, authorized (in Shares)					10,000,000		10,000,000	10,000,000
Preferred stock, par value (in Dollars per share)					$ 0.001		$ 0.001
Common stock, authorized (in Shares)					200,000,000		200,000,000
Common stock, par value (in Dollars per share)					$ 0.001		$ 0.001
Deemed shares (in Shares)					19,383,794
Value of share issued for services				$ 5,001	$ 10,002	$ 561
Aggregate fair value of options			$ 51,757
Dividend rate					0.00%
Option [Member]
Stockholders' Deficit (Textual)
Option, exercise price (in Dollars per share)					$ 0.75
Remaining stock options will be amortized					$ 52,523
Advisor [Member] | Four Month Agreement [Member]
Stockholders' Deficit (Textual)
Value of common stock issued				$ 6,667	$ 3
Number of share issued for services (in Shares)				1,667
Share price (in Dollars per share)				$ 3
Advisor [Member] | Issue Price One [Member] | One Year Agreement [Member]
Stockholders' Deficit (Textual)
Value of common stock issued		$ 5,000
Number of common stock issued (in Shares)		6,667
Number of share issued for services (in Shares)		1,667
Share price (in Dollars per share)					$ 3
Value of share issued for services		$ 5,001
Board of Directors Chairman [Member] | Option [Member]
Stockholders' Deficit (Textual)
Share price (in Dollars per share)	$ 0.042
Number of shares purchase for issuance of options (in Shares)	800,000
Description of options vesting period	The options have an exercise price of $0.75 per share which will vest over a 24-month period as follows: 25% (or 200,000 and 50,000, respectively) shall vest six months after the grant date with the remaining options will vest on a monthly basis at a rate of 1/24th per month.
Option, exercise price (in Dollars per share)	$ 0.75
Vesting period	24 months
Expiration date	Jan. 14, 2029
Aggregate fair value of options	$ 17,111
Expected life (years)	10 years
Volatility rate	77.00%
Risk free interest rate	2.71%
Dividend rate	0.00%
Exercise price (in Dollars per share)	$ 0.75
Stock option expense					$ 1,595		$ 10,432
Mr. Vadim Sakharov [Member]
Stockholders' Deficit (Textual)
Number of common stock issued (in Shares)	200,000
Boris Goldstein [Member] | Option [Member] | Employment Agreement [Member]
Stockholders' Deficit (Textual)
Share price (in Dollars per share)			$ 0.12
Number of shares purchase for issuance of options (in Shares)			800,000
Option, exercise price (in Dollars per share)			$ 0.75
Expiration date			Jan. 30, 2030
Volatility rate			76.00%
Risk free interest rate			1.57%
Exercise price (in Dollars per share)			$ 0.75
Stock option expense					$ 4,319
Jesse W. Crowne [Member] | Option [Member] | Employment Agreement [Member]
Stockholders' Deficit (Textual)
Expected life (years)			10 years

Stockholders' Deficit (Detail_2

Stockholders' Deficit (Details) - Schedule of warrant activity - Warrant [Member]	3 Months Ended
	Mar. 31, 2020USD ($)$ / sharesshares
Class of Warrant or Right [Line Items]
Warrant outstanding at beginning | shares	502,250
Warrant outstanding at beginning | $ / shares	$ 0.57
Warrant outstanding at beginning	3 years 357 days
Warrant outstanding at beginning | $
Granted | $
Forfeited | shares
Forfeited | $ / shares
Forfeited | $
Exercised | shares
Exercised | $ / shares
Exercised | $
Expired | shares
Expired | $ / shares
Expired | $
Warrant outstanding at ending | shares	502,250
Warrant outstanding at ending | $ / shares	$ 0.57
Warrant outstanding at ending	3 years 266 days
Warrant exercisable at ending | shares	502,250
Warrant exercisable at ending | $ / shares	$ 0.57
Warrant exercisable at ending	3 years 266 days

Stockholders' Deficit (Detail_3

Stockholders' Deficit (Details) - Schedule of option activity - Options [Member]	3 Months Ended
	Mar. 31, 2020USD ($)$ / sharesshares
Stockholders' Deficit (Details) - Schedule of option activity [Line Items]
Option outstanding at beginning (in Shares) | shares	1,000,000
Option outstanding at beginning	$ 0.75
Option outstanding at beginning	9 years 18 days
Option outstanding at beginning (in Dollars) | $
Granted (in Shares) | shares	800,000
Granted	$ 0.75
Granted	10 years
Granted
Forfeited (in Shares) | shares
Forfeited
Forfeited (in Dollars) | $
Exercised (in Shares) | shares
Exercised
Exercised (in Dollars) | $
Expired (in Shares) | shares
Expired
Expired (in Dollars) | $
Option outstanding at ending (in Shares) | shares	1,800,000
Option outstanding at ending	$ 0.75
Option outstanding at ending	9 years 94 days
Option exercisable at ending (in Shares) | shares	818,750
Option exercisable at ending	$ 0.75
Option exercisable at ending	8 years 335 days

Commitments and Contingencies (

Commitments and Contingencies (Details)	Jan. 02, 2020USD ($)	Jan. 02, 2020RUB (₽)	Jun. 01, 2019USD ($)	Jun. 01, 2019RUB (₽)	Dec. 01, 2018USD ($)	Sep. 21, 2018shares	Mar. 31, 2020USD ($)shares	Mar. 31, 2019USD ($)
Commitments And Contingencies (Textual)
Monthly rental expense							$ 150
Short-term leases							3,200
Lessee, Operating Lease, Description					The lease was renewed on June 1, 2019 for an additional year ending May 31, 2020, for $3,171 per month.
Rent expense, monthly rent							$ 11,638	$ 22,060
2018 Equity Incentive Plan [Member]
Commitments And Contingencies (Textual)
Plan term						The 2018 Plan has a 10-year term, which terminates on the day prior to the 10th anniversary of its adoption by the Board.
Number of shares reserved for future issuance (in Shares) | shares						3,500,000
Number options granted (in Shares) | shares							1,800,000
Number of option outstanding (in Shares) | shares							1,800,000
Twelve Month Year Agreement Member | Third Party Member
Commitments And Contingencies (Textual)
Monthly rental expense	$ (227)	₽ 17,900	$ (152)
10-Month Year Agreement [Member] | Third Party Member
Commitments And Contingencies (Textual)
Monthly rental expense | ₽				₽ 12,000
Six Month Warehouse Rental Agreement [Member]
Commitments And Contingencies (Textual)
Monthly rental expense					$ 2,980

Restatement (Details) - Schedul

Restatement (Details) - Schedule of previously reported condensed consolidated balance sheet	Mar. 31, 2020USD ($)
As Reported [Member]
Restatement (Details) - Schedule of previously reported condensed consolidated balance sheet [Line Items]
Convertible notes payable, net	$ 565,781
Derivative liabilities
Current liabilities	1,467,171
Total liabilities	1,467,171
Accumulated deficit	(4,211,193)
Total stockholders’ deficit	1,419,785
Adjustment [Member]
Restatement (Details) - Schedule of previously reported condensed consolidated balance sheet [Line Items]
Convertible notes payable, net	(159,299)
Derivative liabilities	571,843
Current liabilities	412,544
Total liabilities	412,544
Accumulated deficit	(412,544)
Total stockholders’ deficit	(412,544)
As Restated [Member]
Restatement (Details) - Schedule of previously reported condensed consolidated balance sheet [Line Items]
Convertible notes payable, net	406,482
Derivative liabilities	571,843
Current liabilities	1,879,715
Total liabilities	1,879,715
Accumulated deficit	(4,623,737)
Total stockholders’ deficit	$ (1,832,329)

Restatement (Details) - Sched_2

Restatement (Details) - Schedule of previously condensed consolidated statement of operations and comprehensive loss	3 Months Ended
	Mar. 31, 2020USD ($)$ / shares
As Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest expense	$ (88,291)
Change in fair market value of derivative liabilities
Net Loss	(539,116)
Total comprehensive loss	$ (540,169)
Net loss per common share, basic and diluted (in Dollars per share) | $ / shares	$ (0.03)
Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest expense	$ (365,325)
Change in fair market value of derivative liabilities	(47,219)
Net Loss	(412,544)
Total comprehensive loss	$ (412,544)
Net loss per common share, basic and diluted (in Dollars per share) | $ / shares	$ (0.02)
As Restated [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest expense	$ (453,616)
Change in fair market value of derivative liabilities	(47,219)
Net Loss	(951,660)
Total comprehensive loss	$ (952,713)
Net loss per common share, basic and diluted (in Dollars per share) | $ / shares	$ (0.05)

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	1 Months Ended	3 Months Ended
	Apr. 21, 2020	Mar. 31, 2020	Apr. 22, 2020
Subsequent Event [Member] | Convertible Grid Notes [Member]
Subsequent Events (Textual)
Debt instrument, face amount	$ 125,000
Convertible Grid Notes [Member]
Subsequent Events (Textual)
Interest rate			12.00%
Maturity Date Description		The unpaid outstanding principal amount and accrued and unpaid interest under the Grid Notes shall be convertible at any time prior to the Maturity Date at the election of the Grid Investors into such number of shares of the Company’s common stock obtained by dividing the amount so converted by $1.00 (the “Conversion Price”).
Convertible Grid Notes [Member] | Subsequent Event [Member]
Subsequent Events (Textual)
Convertible promissory note, description	an existing stockholder of the Company, pursuant to which Caleca agreed to advance to the Company the aggregate principal amount of $125,000 (the “Caleca Aggregate Advance”). The Company also issued to Caleca a common stock purchase warrant (the “Caleca Warrant”), granting Caleca the right to purchase up to 750,000 shares of the Company’s common stock at a per share exercise price of $0.80 (subject to adjustment as set forth in the Caleca Warrant).
Number of common stock issued (in Shares)	750,000
Common stock exercise price (in Dollars per share)	$ 0.80
convertible promissory notes [Member]
Subsequent Events (Textual)
Cash advance			$ 25,000
Grid Investors [Member] | Subsequent Event [Member]
Subsequent Events (Textual)
Cash advance			$ 50,000