Hemp Naturals (HPMM) 10-K 15 Mar 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Nov. 30, 2018	Jul. 09, 2019	May 31, 2019
Document and Entity Information
Entity Registrant Name	Hemp Naturals, Inc.
Document Type	10-K
Document Period End Date	Nov. 30, 2018
Amendment Flag	false
Entity Central Index Key	0001664038
Current Fiscal Year End Date	--11-30
Entity Public Float			$ 81,830
Entity Common Stock, Shares Outstanding		324,125,983
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Nov. 30, 2018	Nov. 30, 2017
Current Assets
Cash	$ 98,248	$ 11
Other Receivable	4,525
Inventory	11,141
Prepaid Expenses	7,231,200	3,720,725
Total Current Assets	7,345,115	3,720,736
TOTAL ASSETS	7,345,115	3,720,736
Current Liabilities
Derivative Liability	915,878
Convertible Notes Payable, net of debt discount of $210,001	73,020
Accrued Expenses	25,806	9,074
Total Current Liabilities	1,014,704	9,074
TOTAL LIABILITIES	1,014,704	9,074
Preferred stock, $.0001 par value, 20,000,000 shares authorized; none issued and outstanding as of November 30, 2018 and 2017
Common stock, $.0001 par value, 500,000,000 shares authorized, 324,739,783 and 266,125,983 shares issued and outstanding as of November 30, 2018 and 2017, respectively	32,474	26,613
Subscription Receivable	(4,000)
Additional Paid in Capital	16,823,358	7,709,151
Accumulated Deficit	(10,521,422)	(4,024,102)
Total Stockholders’ Equity	6,330,411	3,711,622
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY	$ 7,345,115	$ 3,720,736

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Nov. 30, 2018	Nov. 30, 2017
Statement of Financial Position [Abstract]
Preferred stock shares par value	$ .0001	$ 0.0001
Preferred stock shares authorized	20,000,000	20,000,000
Preferred stock shares issued	0	0
Preferred stock shares outstanding	0	0
Common stock shares par value	$ 0.0001	$ 0.0001
Common stock shares authorized	500,000,000	500,000,000
Common stock shares issued	324,739,783	266,125,983
Common stock shares outstanding	324,739,783	266,125,983

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Nov. 30, 2018	Nov. 30, 2017
Income Statement [Abstract]
Revenue
Operating Expenses
General and Administrative	5,754,945	3,973,404
Total Operating Expenses	5,754,945	3,973,404
Loss from Operations	(5,754,945)	(3,973,404)
Interest Expense	(469,374)
Loss on Extinguishment of Debt	(1,561)
Loss on Change of Fair Value of Derivative Liability	(271,439)
Total Other Expenses	(742,374)
Loss Before Income Tax Provision	(6,497,319)	(3,973,404)
Income Tax Provision
Net Loss	$ (6,497,319)	$ (3,973,404)
Basic and Diluted Net loss Per Common Stock	$ (0.02)	$ (0.09)
Weighted average number of common stock outstanding – basic and diluted	317,223,367	45,180,120

STATEMENTS OF CHANGES IN STOCKH

STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT) - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Subscription Receivable	Total
Beginning Balance, Shares at Nov. 30, 2015	12,200,000
Beginning Balance, Amount at Nov. 30, 2015	$ 1,220	$ 10,100	$ (14,319)		$ (2,999)
Proceeds from the sale of common shares, Shares	1,805,983
Proceeds from the sale of common shares, Amount	$ 181	54,849			55,030
Cash contribution from related party		1,680			1,680
Contributed capital from related parties		28,449			28,449
Net loss			(36,379)		(36,379)
Ending Balance, Shares at Nov. 30, 2016	14,005,983
Ending Balance, Amount at Nov. 30, 2016	$ 1,401	95,078	(50,698)		45,781
Proceeds from the sale of common shares, Shares	1,420,000
Proceeds from the sale of common shares, Amount	$ 142	42,358			42,500
Shares issued for services, Shares	250,700,000
Shares issued for services, Amount	$ 25,070	7,495,930			7,521,000
Contributed capital from related parties		75,785			0
Net loss			(3,973,404)		(3,973,404)
Ending Balance, Shares at Nov. 30, 2017	266,125,983
Ending Balance, Amount at Nov. 30, 2017	$ 26,613	7,709,151	(4,024,103)		3,711,622
Proceeds from the sale of common shares, Shares	450,000
Proceeds from the sale of common shares, Amount	$ 45	23,955		$ (4,000)	20,000
Issuance of common stock upon sale of convertible debt, shares	163,800
Issuance of common stock upon sale of convertible debt, amount	$ 16	33,710			$ 33,726
Shares issued for services, Shares	58,000,000				58,000,000
Shares issued for services, Amount	$ 58,000	8,984,000			$ 8,990,000
Contributed capital from related parties		72,341			72,341
Net loss			(6,497,319)		(6,497,319)
Ending Balance, Shares at Nov. 30, 2018	324,739,783
Ending Balance, Amount at Nov. 30, 2018	$ 32,474	$ 16,823,358	$ (10,521,422)	$ (4,000)	$ 6,330,411

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Nov. 30, 2018	Nov. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (6,497,319)	$ (3,973,404)
Expenses contributed to capital	72,341	0
Stock based compensation	5,479,526	3,800,275
Loss on change of fair value of derivative liability	271,439
Loss on conversion of debt	1,561
Non-cash interest expense	469,374
Changes in current assets and liabilities:
Deposits		1,530
Inventory	(15,666)	999
Accrued expenses	16,732	6,308
Net cash used in operating activities	(207,112)	(164,292)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock	20,000	42,500
Proceeds from convertible notes payable	280,250
Contributed capital from shareholder	5,100	75,786
Net cash provided by financing activities	305,350	118,286
Net increase/(decrease) in cash and cash equivalents	98,237	(46,006)
Cash and cash equivalents at beginning of year	11	46,017
Cash and cash equivalents at end of year	98,248	11
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest
Income taxes
Common stock issued recorded as prepaid expense	$ 8,990,000	$ 3,900,000

1. Organization and Description

1. Organization and Description of Business	12 Months Ended
	Nov. 30, 2018
Organization And Description Of Business
Organization and Description of Business	Note 1 – Organization and Description of Business Hemp Naturals, Inc. (the Company) was incorporated under the laws of the State of Delaware on November 13, 2015. The Company intends to offer consumer goods that are made of industrial hemp and/or the non-psychoactive ingredients of the cannabis plant. The Company has elected November 30th as its year end.

2. Summary of Significant Accou

2. Summary of Significant Accounting Policies	12 Months Ended
	Nov. 30, 2018
Summary Of Significant Accounting Policies
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The consolidated financial statements of the Company are prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP"). Inventories Inventories, consisting of products available for sale, are primarily accounted for using the first-in, first-out ("FIFO") method, and are valued at the lower of cost or realizable value. This valuation requires Hemp Naturals, Inc. to make judgments, based on currently-available information, about the likely method of disposition, such as through sales to individual customers, returns to product vendors, or liquidations, and expected recoverable values of each disposition category. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Cash and cash equivalents at November 30, 2018 and November 30, 201 were $98,248 and $11, respectively. Income Taxes The Company accounts for income taxes under ASC 740, “ Income Taxes Basic Earnings (Loss) Per Share The Company computes basic and diluted earnings (loss) per share in accordance with ASC Topic 260, Earnings per Share The Company does not have any potentially dilutive instruments as of November 30, 2018 or 2017 and, thus, anti-dilution issues are not applicable. Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures • Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. • Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. • Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of November 30, 2018. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accrued expenses. Convertible Instruments The Company evaluates and accounts for conversion options embedded in convertible instruments in accordance with ASC 815, Derivatives and Hedging Activities. Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments, when it has been determined that the embedded conversion options should not be bifurcated from their host instruments, as follows: The Company records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the shares issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities. Related Parties The Company follows ASC 850, Related Party Disclosures, Share-Based Compensation ASC 718, “ Compensation – Stock Compensation The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “ Equity – Based Payments to Non-Employees.”

3. Going Concern

3. Going Concern	12 Months Ended
	Nov. 30, 2018
Going Concern
Going Concern	Note 3 – Going Concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not generated any revenues since inception. For the year ended November 30, 2018, the Company has a net loss of $6,497,319 and an accumulated deficit of $10,521,422 at November 30, 2018. These factors among others raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. . At the date of this filing, management has spent several months focused on marketing, both online and at the retail level. The Company’s website has been developed Our expectation is that the promotional phase of rolling paper sales will transition to profitable operations during the next fiscal year, however there is no certainty regarding this. In the meantime, we plan to raise money in the next fiscal years by issuing convertible notes and privately selling shares of common stock. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

4. Income Taxes

4. Income Taxes	12 Months Ended
	Nov. 30, 2018
Income Taxes
Income Taxes	Note 4 – Income Taxes Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Significant components of the Company’s deferred tax assets are as follows: November 30, 2018 2017 Deferred tax asset, generated from net operating loss $ 2,209,499 $ 1,368,195 Valuation allowance (2,209,499 ) (1,368,195) $ — $ — The reconciliation of the effective income tax rate to the federal statutory rate is as follows: Federal income tax rate 21.0% 34.0% Increase in valuation allowance (21.0%) (34.0%) Effective income tax rate 0.0% 0.0% On December 22, 2017, the Tax Cuts and Jobs Act of 2017 was signed into law. This legislation reduced the federal corporate tax rate from the previous 35% to 21%. Tax filings for the Company for the years 2015 through 2017 are available for examination by tax authorities. Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carryforwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carryforwards may be limited as to use in future years.

5. Commitments and Contingencie

5. Commitments and Contingencies	12 Months Ended
	Nov. 30, 2018
Commitments And Contingencies
Commitments and Contingencies	Note 5 – Commitments and Contingencies The Company follows ASC 450-20, Los Contingencies, Office Space The Company contracted the use of 3,000 square feet of space owned by our Secretary, Maryna Bleier, who has been and will be contributing the space, valued at $5,000 per month, to the Company as additional paid-in capital July 1, 2016 until July 1, 2028. Beginning July 1, 2028, the Company is obligated to pay $5,000 monthly for the use of their office space per the terms of the rental contract.

6. Prepaid Expenses

6. Prepaid Expenses	12 Months Ended
	Nov. 30, 2018
Prepaid Expenses Abstract
Prepaid Expenses	Note 6 – Prepaid Expenses During the year ended November 30, 2017, the Company issued 130,000,000 shares of common stock as compensation for office rent and consulting services. During the year ended November 30, 2018, the Company issued 58,000,000 shares of common stock as compensation for consulting services. The $7,231,200 in prepaid expenses consists of approximately $6,299,403 in prepaid consulting services and $931,797 in prepaid office rent. The above transactions were originally recorded as prepaid expenses and are being amortized over the life of each respective contract for services.

7. Convertible Notes Payable

7. Convertible Notes Payable	12 Months Ended
	Nov. 30, 2018
Debt Disclosure [Abstract]
Convertible Note Payable	Note 6 – Convertible Note Payable On February 28, 2018, the Company entered into a share purchase agreement with third party Adar Bays LLC (“Adar”) in which the Company sold a promissory note to Adar at 8% annual interest and convertible to discounted shares at 55% discount. The one year promissory note was purchased March 6, 2018. As of August 31, 2018, the convertible note payable, derivative liability and accumulated interest totaled $174,057. Fair Value Measurements The Company adopted the provisions of ASC Topic 820, “Fair Value Measurements and Disclosures”, which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements. The estimated fair value of certain financial instruments, payables to related parties, and accounts payable and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value: Level 1 — quoted prices in active markets for identical assets or liabilities Level 2 — quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 — inputs that are unobservable (for example cash flow modeling inputs based on assumptions) The Company used Level 3 inputs for its valuation methodology for the conversion option liability in determining the fair value using a Black-Scholes option-pricing model with the following assumption inputs: March 6, 2018 August 31, 2018 Annual dividend yield — — Expected life (years) 1 .5 Risk-free interest rate 2.00% 2.38% Expected volatility 219.0% 255.0% Fair Value Measurements at August 31, 2018 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Liabilities Embedded derivative liabilities 131,531 Total $ 131,531 Derivative Liabilities The embedded conversion features of the above convertible notes payable and warrants contain discounted conversion prices and should be recognized as derivative instruments. Such embedded conversion features should be bifurcated and accounted for at fair value. As of November 30, 2017 and August 31, 2018, the Company had a derivative liability balance of $0 and $131,531, respectively. The Company uses the Black-Scholes option-pricing model to calculate derivate liability. Fair Value of Embedded Derivative Liabilities: November 30, 2017 $ - Addition 131,179 Converted - Change in Fair Market Value - Changes in fair value of derivative liabilities 352 As of August 31, 2018 $ 131,531

8. Shareholder Equity

8. Shareholder Equity	12 Months Ended
	Nov. 30, 2018
Shareholder Equity
Shareholder Equity	Note 8 – Shareholder Equity Preferred Stock The authorized preferred stock of the Company consists of 20,000,000 shares with a par value of $0.0001. The Company has no shares of preferred stock issued and outstanding as of November 30, 2018 and 2017. Common Stock The authorized common stock of the Company consists of 500,000,000 shares with a par value of $0.0001. There were 324,739,783 and 266,125,983 shares of common stock issued and outstanding as of November 30, 2018 and 2017, respectively. On October 11, 2017 170,000 shares of common stock were sold to 1 purchaser at a purchase price of $0.03 per share for gross proceeds of $5,000. On October 18, 2017 1,250,000 shares of common stock were sold to 1 purchaser at a purchase price of $.03 per share for gross proceeds of $37,500, with $10,905 in cash received and $26,595 recorded as additional paid-in capital. In the year ended November 30, 2017, 250,700,000 shares of common stock were issued to ten shareholders as compensation for office rent and various professional services, primarily business development. In the year ended November 30, 2018, 58,000,000 shares of common stock were issued to two shareholders as compensation for consulting services, 450,000 shares of common stock were sold to three shareholders, for proceeds of $20,000, and 163,800 shares of common stock were issued for the conversion of a convertible note payable. Pertinent Rights and Privileges Holders of shares of Common Stock are entitled to one vote for each share held to be used at all stockholders’ meetings and for all purposes including the election of directors. Common Stock does not have cumulative voting rights. Nor does it have preemptive or preferential rights to acquire or subscribe for any unissued shares of any class of stock. Holders of shares of Preferred Stock are entitled to voting rights where every one share of Preferred Stock has voting rights equal to one hundred shares of Common Stock. Additional Paid In Capital During the year ended November 30, 2017, our CEO contributed cash of $6,976 to the Company to pay for expenses and paid $8,810 in operating expenses on behalf of the Company which is recorded as additional paid in capital. Our Secretary provided rental space to the Company totaling $60,000 for the 2017 fiscal year, which is recorded as additional paid in capital. During the year ended November 30, 2018, our CEO paid $5,841 in operating expenses on behalf of the Company which is recorded as additional paid in capital. Our Secretary provided rental space to the Company totaling $60,000 for the 2018 fiscal year, which is recorded as additional paid in capital.

9. Related-Party Transactions

9. Related-Party Transactions	12 Months Ended
	Nov. 30, 2018
Related Party Transactions [Abstract]
Related-Party Transactions	Note 9 – Related-Party Transactions Equity On November 17, 2017, the Company issued 120,000,000 shares to our CEO as compensation for development of the business plan. On November 17, 2017, the Company issued 45,000,000 shares to Blue Car Enterprise as compensation for a 2 year agreement to provide consulting to the Company. Blue Car Enterprise is an entity solely owned by our CEO. On January 14 2018, the Company issued 29,000,000 additional shares to Blue Car Enterprise as compensation for a 2 year agreement to provide consulting to the Company. Contributed Capital As of November 30, 2018, our CEO has provided the Company contributed capital in the form of payment of expenses on behalf of the Company totaling $5,841 and our Secretary has provided the Company contributed office space valued at $60,000. As of November 30, 2017, our CEO has provided the Company contributed capital in the form of cash and payment of expenses on behalf of the Company totaling $15,786 and our Secretary has provided the Company contributed office space valued at $60,000. Office Space At this time our main office space is provided to us rent free by our Secretary Maryna Bleier which is accounted for as contribution of $5,000 monthly. Our main office space is located at 16950 North Bay Road, Suite 1803 Sunny Isles Beach, Florida 33160. After July 1, 2028, the Company is obligated to pay $5,000 monthly.

10. Subsequent Events

10. Subsequent Events	12 Months Ended
	Nov. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 10 – Subsequent Events In December 2018, Adar Bays, LLC converted the remaining convertible loan balance of $68, 750 to 1,115,433 common shares in the Company. Subsequent to the fiscal year end, the Company sold eight convertible notes totaling $418,500. For three of these notes, the Company issued a total of 168,000 shares of the Company’s common stock. Subsequent to the fiscal year end, the Company sold 3,440,000 shares of common stock at $.05 per share to five purchasers.

2. Summary of Significant Acc_2

2. Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Nov. 30, 2018
Summary Of Significant Accounting Policies Policies Abstract
Basis of Presentation	Basis of Presentation The consolidated financial statements of the Company are prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP").
Inventories	Inventories Inventories, consisting of products available for sale, are primarily accounted for using the first-in, first-out ("FIFO") method, and are valued at the lower of cost or realizable value. This valuation requires Hemp Naturals, Inc. to make judgments, based on currently-available information, about the likely method of disposition, such as through sales to individual customers, returns to product vendors, or liquidations, and expected recoverable values of each disposition category.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Cash and cash equivalents at November 30, 2018 and November 30, 201 were $98,248 and $11, respectively.
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740, “ Income Taxes
Basic Earnings (Loss) Per Share	Basic Earnings (Loss) Per Share The Company computes basic and diluted earnings (loss) per share in accordance with ASC Topic 260, Earnings per Share The Company does not have any potentially dilutive instruments as of November 30, 2018 or 2017 and, thus, anti-dilution issues are not applicable.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization. ASC 820, Fair Value Measurements and Disclosures • Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. • Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. • Level 3 - Inputs that are both significant to the fair value measurement and unobservable. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of November 30, 2018. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accrued expenses. Convertible Instruments The Company evaluates and accounts for conversion options embedded in convertible instruments in accordance with ASC 815, Derivatives and Hedging Activities. Applicable GAAP requires companies to bifurcate conversion options from their host instruments and account for them as free standing derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not remeasured at fair value under other GAAP with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. The Company accounts for convertible instruments, when it has been determined that the embedded conversion options should not be bifurcated from their host instruments, as follows: The Company records when necessary, discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. The Company accounts for the conversion of convertible debt when a conversion option has been bifurcated using the general extinguishment standards. The debt and equity linked derivatives are removed at their carrying amounts and the shares issued are measured at their then-current fair value, with any difference recorded as a gain or loss on extinguishment of the two separate accounting liabilities.
Related Parties	Related Parties The Company follows ASC 850, Related Party Disclosures,
Share-Based Compensation	Share-Based Compensation ASC 718, “ Compensation – Stock Compensation The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, “ Equity – Based Payments to Non-Employees.”

4. Income Taxes (Tables)

4. Income Taxes (Tables)	12 Months Ended
	Nov. 30, 2018
Income Taxes Tables Abstract
Deferred tax assets	November 30, 2018 2017 Deferred tax asset, generated from net operating loss $ 2,209,499 $ 1,368,195 Valuation allowance (2,209,499 ) (1,368,195) $ — $ —
Effective income tax rate	Federal income tax rate 21.0% 34.0% Increase in valuation allowance (21.0%) (34.0%) Effective income tax rate 0.0% 0.0%

7. Convertible Notes Payable (T

7. Convertible Notes Payable (Tables)	12 Months Ended
	Nov. 30, 2018
Debt Disclosure [Abstract]
Fair Value - Adar Bays LLC	March 6, 2018 November 30, 2018 Annual dividend yield — — Expected life (years) 1 .25 Risk-free interest rate 2.00 % 2.6% Expected volatility 219.0 % 971.0%
Fair Value - Power Up Lending One	October 1, 2018 November 30, 2018 Annual dividend yield — — Expected life (years) 1 .84 Risk-free interest rate 2.53 % 2.6% Expected volatility 967.0 % 971.0%
Fair Value - Power Up Lending Two	October 18, 2018 November 30, 2018 Annual dividend yield — — Expected life (years) 1 .89 Risk-free interest rate 2.58 % 2.6% Expected volatility 968.0 % 971.0%
Fair Value - Bellridge Capital	November 14, 2018 November 30, 2018 Annual dividend yield — — Expected life (years) 1 .96 Risk-free interest rate 2.62 % 2.6% Expected volatility 969.0 % 971.0%
Fair Value Measurements	Fair Value Measurements at November 30, 2018 Using Fair Value Hierarchy Level 1 Level 2 Level 3 Liabilities Embedded derivative liabilities 915,878 Total $ 915,878
Fair Value of embedded derivative liability	Fair Value of Embedded Derivative Liabilities: November 30, 2017 $ — Addition 670,523 Converted (26,084) Changes in fair value recorded to operations 271,439 As of November 30, 2018 $ 915,878

1. Organization and Descripti_2

1. Organization and Description of Business (Details Narrative)	12 Months Ended
	Nov. 30, 2018
Organization And Description Of Business Details Narrative Abstract
State of Incorporation	Delaware
Date of Incorporation	Nov. 13, 2015
Fiscal Year End	--11-30

2. Summary of Significant Acc_3

2. Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Nov. 30, 2018	Nov. 30, 2017
Summary Of Significant Accounting Policies Details Narrative Abstract
Cash and Cash Equivalents	$ 98,248	$ 11

3. Going Concern (Details Narra

3. Going Concern (Details Narrative) - USD ($)	12 Months Ended
	Nov. 30, 2018	Nov. 30, 2017	Nov. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Loss	$ (6,497,319)	$ (3,973,404)	$ (36,379)
Accumulated deficit	$ (10,521,422)	$ (4,024,102)

4. Income Taxes (Details)

4. Income Taxes (Details) - USD ($)	Nov. 30, 2018	Nov. 30, 2017
Income Taxes Details Narrative Abstract
Net operating loss carryforward	$ 2,209,499	$ 1,368,195
Valuation allowance	(2,209,499)	(1,368,195)
Deferred tax asset	$ 0	$ 0

4. Income Taxes (Details 1)

4. Income Taxes (Details 1)	12 Months Ended
	Nov. 30, 2018	Nov. 30, 2017
Income Taxes Details 1Abstract
Federal income tax rate Increase in valuation allowance	21.00%	34.00%
Increase in valuation allowance	(21.00%)	(34.00%)
Effective income tax rate	0.00%	0.00%

5. Commitments and Contingenc_2

5. Commitments and Contingencies (Details Narrative)	9 Months Ended	12 Months Ended
	Aug. 31, 2018USD ($)	Nov. 30, 2018USD ($)ft²
Commitments and Contingencies Disclosure [Abstract]
Office Space Square Footage | ft²		3,000
Value of Office Space per month	$ 5,000	$ 5,000
Office Space Contract Start Date	Jul. 1, 2028	Jul. 1, 2028
Rent Expense per month		$ 5,000

6. Prepaid Expenses (Details Na

6. Prepaid Expenses (Details Narrative) - USD ($)	12 Months Ended
	Nov. 30, 2018	Nov. 30, 2017
Prepaid Expense, Current [Abstract]
Shares issued for office rent	130,000,000
Shares issued for consulting services	58,000,000
Prepaid ecpenses	$ 7,231,200	$ 3,720,725
Prepaid consulting services	6,299,403
Prepaid office rent	$ 931,797

8. Shareholder Equity (Details

8. Shareholder Equity (Details Narrative) - USD ($)	Oct. 11, 2017	Oct. 18, 2017	Nov. 30, 2018	Nov. 30, 2017	Aug. 31, 2018
Preferred stock shares par value			$ .0001	$ 0.0001
Preferred stock shares authorized			20,000,000	20,000,000
Preferred stock shares issued			0	0
Preferred stock shares outstanding			0	0
Common stock shares par value			$ 0.0001	$ 0.0001
Common stock shares authorized			500,000,000	500,000,000
Common stock shares issued			324,739,783	266,125,983
Common stock shares outstanding			324,739,783	266,125,983
Potentially Dilutive Shares			0	0
Common Stock sold, shares			450,000
Common Stock sold, value			$ 20,000
Purchaser [Member]
Common Stock sold, shares	170,000	1,250,000
Common Stock sold, value	$ 5,000	$ 37,500
Common Stock sold, price per share	$ .03	$ .03
Secretary [Member]
Payments by Related Parties					$ 30,000
Payment of Future Services			60,000	$ 60,000
Chief Executive Officer [Member]
Payments by Related Parties			$ 5,841	6,976	$ 4,541
Operating expenses paid				8,810
Two Shareholders [Member]
Common stock shares issued			58,000,000
Payments by Related Parties				$ 850
Ten Shareholders [Member]
Common stock shares issued				250,700,000

9. Related-Party Transactions (

9. Related-Party Transactions (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Aug. 31, 2018	Nov. 30, 2018	Jan. 14, 2018	Jan. 10, 2018	Nov. 30, 2017
Operating Expenses	$ 5,841
Rental Space Provided	45,000
Operating Expenses paid by shareholder	1,500
Shaeholder Advances	$ 5,000
Common Shares issued to entity for compensation			29,000,000
Common Shares issued to shareholder for compensation				29,000,000
Office Space Contract Start Date	Jul. 1, 2028	Jul. 1, 2028
Value of Office Space per month	$ 5,000	$ 5,000
Secretary [Member]
Payments by Related Parties	30,000
Shareholder [Member]
Payments by Related Parties	1,500
Shareholder2Member
Payments by Related Parties	5,000
Chief Executive Officer [Member]
Payments by Related Parties	$ 4,541	$ 5,841			$ 6,976