SS Innovations International (SSII) 10-K 16 Apr 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Apr. 15, 2019	Jun. 30, 2018
Document And Entity Information
Entity Registrant Name	AVRA Medical Robotics, Inc.
Entity Central Index Key	0001676163
Document Type	10-K
Document Period End Date	Dec. 31, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		21,122,496
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Dec. 31, 2018	Dec. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 35,716	$ 452,572
Other prepaid expenses and deposit	5,830	10,457
Total current assets	41,546	463,029
EQUIPMENT	44,592	4,174
Accumulated depreciation	(9,252)	(789)
Total equipment	35,340	3,385
OTHER ASSETS:
Intellectual Property	43,548	43,548
Website	36,000
Accumulated depreciation	(11,000)
Total other assets	68,548	43,548
TOTAL ASSETS	145,434	509,962
CURRENT LIABILITIES:
Accounts payable	10,020	6,073
Accrued expenses	328,450	118,046
Stock Liability	81,313	284,750
Due to majority shareholder	15,000
Promissory notes	15,000
Total current liabilities	449,783	408,869
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred Stock, 5,000,000 shares authorized, $.0001 par value, No shares issued and outstanding December 31, 2018 and 2017, respectively
Common Stock, 100,000,000 shares authorized, $.0001 par value, 21,007,446 and 20,644,746 shares issued and outstanding December 31, 2018 and 2017, respectively	2,101	2,064
Additional paid-in capital	2,176,643	1,621,800
Common Shares to be issued
Accumulated Deficit	(2,483,093)	(1,522,771)
Total Stockholders' Equity (Deficit)	(304,349)	101,093
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 145,434	$ 509,962

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollar pers share)	$ 0.0001	$ 0.0001
Preferred stock, authorized	5,000,000	5,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized	100,000,000	100,000,000
Common stock, issued	21,007,446	20,644,746
Common stock, outstanding	21,007,446	20,644,746

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenue
OPERATING EXPENSES
Research and Development	27,125	71,170
General and Administrative	933,255	939,637
Total operating expenses	960,380	1,010,807
OTHER INCOME AND (EXPENSES)
Interest Earned	58	84
Interest Expense		(27,000)
Total other income and (expenses)	58	(26,916)
Loss before income tax taxes	(960,322)	(1,037,723)
Income tax provision
NET LOSS	$ (960,322)	$ (1,037,723)
Loss per common share - basic and diluted (in dollars per share)	$ (0.05)	$ (0.05)
Weighted average common shares outstanding - basic and diluted (in shares)	20,863,980	19,538,325

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
CASH FLOWS OPERATING ACTIVITIES:
Net Loss	$ (960,322)	$ (1,037,723)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization expense	19,463	789
Stock compensation expense	187,068	265,901
Changes in operating assets and liabilities:
Other prepaid expenses and deposit	4,627	(9,991)
Accounts payable and accrued expenses	509,313	49,418
Stock liabilities payable	(203,437)	284,750
NET CASH USED IN OPERATING ACTIVITIES	(443,288)	(446,856)
INVESTING ACTIVITIES
Website costs	(14,400)
Equipment acquisition	(9,168)	(4,174)
NET CASH USED IN INVESTING ACTIVITIES	(23,568)	(4,174)
FINANCING ACTIVITIES
Increasse (repayment) of shareholder loans	15,000	(21,877)
Increase in promissory notes	15,000
Sale of common stock for cash	20,000	677,260
NET CASH PROVIDED BY FINANCING ACTIVITIES	50,000	655,383
(DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(416,856)	204,353
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	452,572	248,219
CASH AND CASH EQUIVALENTS - END OF PERIOD	35,716	452,572
Supplemental information of non-cash investing and financing activities:
Cash paid for interest
Cash paid for income taxes
Noncash financing activities:
Related party accrued expenses converted into commom stock	39,000	315,187
Related party note payable converted into commom stock		480,000
Stock issued for website	21,600
Stock issued for equipment	31,250
Stock issued for services	$ 367,025

STATEMENT OF SHAREHOLDERS' EQUI

STATEMENT OF SHAREHOLDERS' EQUITY (DEFICIT) - USD ($)	Common Stock	Subscriptions Receivable	Additional Paid-In Capital	Accumulated Deficit	Total
Balance, at beginning at Dec. 31, 2016	$ 1,900		$ 128,088	$ (485,048)	$ (355,060)
Balance, at beginning (in shares) at Dec. 31, 2016	19,000,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock based compensation expense			21,429		21,429
Sale of stock	$ 57		677,203		677,260
Sale of stock (in shares)	568,808
Stock issued for services
Conversion of note payable	$ 96		479,904		480,000
Conversion of note payable (in shares)	960,000
Related party accrued expenses converted to common stock	$ 11		267,587		267,598
Related party accrued expenses converted to common stock (in shares)	115,938
Accrued interest converted into stock warrants			47,589		47,589
Net Loss				(1,037,723)	(1,037,723)
Balance, at end at Dec. 31, 2017	$ 2,064		1,621,800	(1,522,771)	101,093
Balance, at end (in shares) at Dec. 31, 2017	20,644,746
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock based compensation expense			76,005		76,005
Sale of stock	$ 2		19,998		20,000
Sale of stock (in shares)	16,000
Stock issued for services	$ 33		419,842		419,875
Stock issued for services (in shares)	327,200
Related party accrued expenses converted to common stock	$ 2		38,998		39,000
Related party accrued expenses converted to common stock (in shares)	19,500
Net Loss				(960,322)	(960,322)
Balance, at end at Dec. 31, 2018	$ 2,101		$ 2,176,643	$ (2,483,093)	$ (304,349)
Balance, at end (in shares) at Dec. 31, 2018	21,007,446

FINANCIAL STATEMENTS

FINANCIAL STATEMENTS	12 Months Ended
	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
FINANCIAL STATEMENTS	NOTE 1 – FINANCIAL STATEMENTS AVRA Medical Robotics, Inc. (the “Company” or “AVRA”) was incorporated as AVRA Surgical Microsystems, Inc. in the State of Florida on February 4, 2015. Effective November 5, 2015, the Company’s corporate name was changed to AVRA Medical Robotics, Inc. The Company was established to develop advanced medical surgical devices. The Company is structured to invest in four principal areas – surgical robotic systems, surgical tools, implantable devices and surgical robotic training. The accompanying financial statements are prepared on the basis of accounting principles generally accepted in the United States of America (“GAAP”). The Company is a development-stage enterprise devoting substantial efforts to establishing a new business, financial planning, raising capital, and research into products which may become part of the Company’s product portfolio. The Company has not realized sales through December 31, 2018. A development stage company is defined as one in which all efforts are devoted substantially to establishing a new business and, even if planned principal operations have commenced, revenues are insignificant. The accompanying financial statements have been prepared assuming the continuation of the Company as a going concern. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. Management of the Company is making efforts to raise additional funding until a registration statement relating to an equity funding facility is in effect. While management of the Company believes that it will be successful in its capital formation and planned operating activities, there can be no assurance that the Company will be able to raise additional equity capital, or be successful in the development and commercialization of the products it develops or initiates collaboration agreements thereon. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Cash and Cash Equivalents The Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents. Stock Compensation Expense The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with Accounting Standards Codification (“ASC”) Topic 505, “Equity.” Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of a performance commitment or completion of performance by the provider of goods or services as defined by ASC Topic 505. Income Taxes The Company accounts for income taxes pursuant to ASC Topic 740 “ Income Taxes. The Company applies the provisions of ASC Topic 740-10-05 “ Accounting for Uncertainty in Income Taxes Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses. The Company regularly evaluates 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. Actual results could differ from those estimates made by management. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company maintains its principal cash balance in a financial institution. These balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At December 31, 2018 and 2017, $0 were in excess of the FDIC insured limit, respectively. Basic and Diluted Loss per Share In accordance with ASC Topic 260 “ Earnings Per Share, Revenue Recognition Effective January 1, 2018, the Company adopted guidance issued by the FASB regarding recognizing revenue from contracts with customers. The revenue recognition policies as enumerated below reflect the Company’s accounting policies effective January 1, 2018, which did not have a materially different financial statement result than what the results would have been under the previous accounting policies for revenue recognition. Research and Development Costs In accordance with ASC Topic 730 “Research and Development”, with the exception of intellectual property that is purchased from another enterprise and have alternative future use, research and development expenses are charged to operations as incurred. The Company purchased existing Intellectual Property from the University of Central Florida. Management regularly assesses the carrying value of the intellectual property to determine if there has been any diminution of value. Equipment Equipment is recorded at cost and depreciated using the straight-line method at rates determined to estimate the useful lives of the assets. The annual rates used in calculating depreciation is as follows: Equipment -5 years straight-line Website Website is recorded at cost and amortized using the straight-line method over its estimated life of 3 years. Long-lived Assets In accordance with ASC 360, “ Property Plant and Equipment Fair Value of Financial Instruments Our financial instruments consist principally of accounts receivable, amounts due to related parties and promissory notes payable. ASC 820 Fair Value Measurements and Disclosures Financial Instruments Fair Value Hierarchy The Company has categorized its financial statements, based on the priority of inputs to the valuation technique, into a three-tier fair value hierarchy. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest level priority to unobservable inputs (Level 3). Financial assets and liabilities recorded on the balance sheet are categorized based on inputs to the valuation techniques as follows: Level 1 Financial assets and liabilities for which values are based on unadjusted quoted prices for identical assets or liabilities in an active market that management has the ability to access. Level 2 Financial assets and liabilities for which values are based on quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability (commodity derivatives and interest rate swaps). Level 3 Financial assets and liabilities for which values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. These inputs reflect management’s own assumptions about the assumptions a market participant would use in pricing the asset or liability. When the inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurement in its entirety. The carrying amounts of cash and cash equivalents and promissory notes approximate fair value because of the short-term nature of these items.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS Improvements to Employee Share-Based Payment Accounting In March 2016, the Financial Accounting Standards Board (“FASB”) issued an accounting standard update that amends several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification within the statement of cash flows, and accounting for forfeitures. The amendments in this accounting standard update were effective for periods beginning after December 15, 2016. The provisions of this accounting standard update did not have an impact on our financial statements. Simplifying the Goodwill Impairment Test In January 2017, the FASB issued an accounting standard update that simplifies the subsequent measurement of goodwill by eliminating the second step of the goodwill impairment test. Under the new standard, goodwill impairment should be recognized based on the amount by which the carrying amount of a reporting unit exceeds its fair value, but should not exceed the total amount of goodwill allocated to the reporting unit. The amendments in this accounting standard update are to be applied prospectively and are effective for interim or annual goodwill impairment tests in fiscal years beginning after December 15, 2019, with early adoption permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The provisions of this accounting standard update did not have an impact on our financial statements. Revenue Recognition In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2014-09, “Revenue from Contracts with Customers” (“ASU 2014-09”). ASU 2014-09 amends the accounting guidance on revenue recognition. The amendments in this accounting standard update are intended to provide a more robust framework for addressing revenue issues, improve comparability of revenue recognition practices, and improve disclosure requirements. Under the new standard, revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration which the entity expects to receive in exchange for those goods or services. The principles in the standard should be applied using a five-step model that includes 1) identifying the contract(s) with a customer, 2) identifying the performance obligations in the contract, 3) determining the transaction price, 4) allocating the transaction price to the performance obligations in the contract, and 5) recognizing revenue when (or as) the performance obligations are satisfied. The standard also requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. In addition, the standard amends the existing requirements for the recognition of a gain or loss on the transfer of nonfinancial assets that are and are not in a contract with a customer (for example, sales of real estate) to be consistent with the standard’s guidance on recognition and measurement (including the constraint on revenue). The FASB also subsequently issued several amendments to the standard, including clarification on principal versus agent guidance, identifying performance obligations, and immaterial goods and services in a contract. The Company adopted ASU 2014-09 and its related amendments (collectively known as ASC 606) effective on January 1, 2018 using the modified retrospective approach applied only to contracts not completed as of the date of adoption, with no restatement of comparative periods. Therefore, the comparative information has not been adjusted and continues to be reported under ASC Topic 605. Please see refer earlier in Note 2 for a discussion of the Company’s updated policies related to revenue recognition, accounting for costs to obtain and fulfill a customer contract and for the disclosures related to adopting this standard. Classification of Certain Cash Receipts and Cash Payments In August 2016, the FASB issued an accounting standard update that provides classification guidance on eight specific cash flow issues, for which guidance previously did not exist or was unclear. The amendments in this accounting standard update are effective for periods beginning after December 15, 2017. Early adoption is permitted for any entity in any interim or annual period. The provisions of this accounting standard update will not have a material impact on our statements of cash flows. Compensation—Stock Compensation In May 2017, the FASB issued ASU 2017-09, “Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting,” that provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. The new guidance became effective for the Company on January 1, 2018 and was applied on a prospective basis, as required. The adoption of this standard did not have an impact on the financial statements or the related disclosures. Income Statement – Reporting Comprehensive Income In February 2018, the FASB issued ASU 2018-02, “Income Statement – Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income” to address stakeholder concerns about the guidance in current GAAP that requires deferred tax liabilities and assets to be adjusted for the effect of a change in tax laws or rates with the effect included in income from continuing operations in the reporting period that includes the enactment date. The amendments in this update allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act of 2017 (the “2017 Act”). The ASU must be applied either in the period of adoption or retrospectively to each period in which the effect of the change in the U.S. federal corporate income tax rate in the 2017 Act is recognized. The Company made the election to early adopt ASU 2018-02 as of January 1, 2018, the standard did not have an impact our financial statements. Intangibles – Goodwill and Other – Internal-Use Software In September 2018, the FASB issued ASU 2018-15, “Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract” which requires cloud computing arrangements in a service contact to follow the internal-use software guidance provided by ASC 350-40 in determining the accounting treatment of implementation costs. ASC 350-40 states that only qualifying costs incurred during the application development stage may be capitalized. The Company made the election to early adopt ASU 2018-15 on a retrospective basis, and the standard did not have an impact our financial statements. Derivatives and Hedging In August 2017, the FASB issued ASU 2017-12, “Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities.” The ASU is targeted at simplifying the application of hedge accounting and aims at aligning the recognition and presentation of the effects of hedge instruments and hedge items. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted. The Company plans to adopt this guidance effective January 1, 2019 and is currently evaluating the potential impact adoption will have on the consolidated financial statements and related disclosures. Leases In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). The FASB issued ASU 2016-02 to increase transparency and comparability among organizations recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Under ASU 2016-02, lessors will account for leases using an approach that is substantially equivalent to existing GAAP for sales-type leases, direct financing leases and operating leases. Unlike current guidance, however, a lease with collectability uncertainties may be classified as a sales-type lease. If collectability of lease payments, plus any amount necessary to satisfy a lessee residual value guarantee, is not probable, lease payments received will be recognized as a deposit liability and the underlying assets will not be derecognized until collectability of the remaining amounts becomes probable. ASU 2016-02 is effective for interim and annual periods beginning after December 15, 2018, with early adoption permitted, and must be adopted using a modified retrospective transition. The Company will adopt the standard effective January 1, 2019, utilizing the lessor practical expedient. The Company anticipates this standard will not have a material impact on our balance sheets.

RESEARCH COLLABORATION AGREEMEN

RESEARCH COLLABORATION AGREEMENT	12 Months Ended
	Dec. 31, 2018
Research Collaboration Agreement
Research collaboration agreement	NOTE 4 – Research collaboration agreement Effective May 1, 2016, the Company entered into a Research Agreement (the “Research Agreement”) with the University of Central Florida (“UCF” or the “University”) for the development of a prototype surgical robotic device supporting minimal invasive surgical facial corrections. The Agreement provides that the University will provide personnel to accomplish the objectives as stated in the Statement of Work over a period extending to September 30, 2017. The Company agreed to extend funding of $163,307 from AVRA’s existing funds. In addition, AVRA has paid $43,548 for outright ownership of the University’s Intellectual Property resulting from the collaboration, which amount is shown as Intellectual Property. Management has assessed the carrying value of the asset and believes there has been no diminution of its value and accordingly, no adjustment is necessary. The total cost to the Company is: Research Expense -funded from existing funds $ 163,307 Acquisition of Intellectual Property Rights 43,548 Total $ 206,855 In 2018 and 2017, $-0- and $40,826 had been paid under the Agreement, respectively. The balance of the amount owing to the University was fully paid on February 24, 2017 and April 7, 2017. Additionally, a $68,952 matching funds grant from the Florida High Tech Corridor Council (FHTCC) was approved on July 16, 2016 which will provide the University research funds in addition to the Company’s funding obligation to the University. The FHTCC research grant is subject to certain research obligations and action requirements which if not met may result in the loss of the FHTCC research funding. The agreement further provides for the payment of a 1% royalty to the University in any year when the sales of products using the intellectual property exceeds $20,000,000.

ACCRUED EXPENSES

ACCRUED EXPENSES	12 Months Ended
	Dec. 31, 2018
Payables and Accruals [Abstract]
ACCRUED EXPENSES	NOTE 5 – ACCRUED EXPENSES Accrued Expenses include $150,000 and $82,500 of accrued officer compensation at December 31, 2018 and 2017, respectively.

PROMISSORY NOTES

PROMISSORY NOTES	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
PROMISSORY NOTES	NOTE 6 – PROMISSORY NOTES During the year ended December 31, 2016, the Company borrowed $480,000 under 7.5% Convertible Promissory Note Agreements. The Notes were due September 30, 2017 and bore interest at 7.5%. The noteholders had agreed to extend the maturity to October 31, 2017. The notes were convertible into common stock of the Company at $0.50 per share in the event of a voluntary conversion on or before an optional prepayment or the maturity date, or (1) the lower of $0.50 or (2) a 20% discount to the effective price per share offering price in the event of a mandatory conversion upon consummation of a “Qualified Financing”, as defined. The Company had pledged all assets as security for the notes. In the event of default, the notes would bear interest at 12% per annum. Based upon the Company’s funding of $542,260, a Qualified Financing, a mandatory conversion of the $480,000 in principal of Convertible Notes was triggered. The $480,000 in principal plus accrued interest were converted into 960,000 common shares and three-year Warrants to purchase 144,000 common shares at $1.25 per share. Further, the Company borrowed $100,000 from an individual on May 16, 2016 under a note bearing interest at 5%. The note, along with accrued interest, was repaid on September 30, 2016. On December 31, 2018, the Company borrowed $15,000 under a non-interest bearing promissory note from a related party. The note matures on December 31, 2019. Also on December 31, 2018, the Company borrowed an additional $15,000, with interest payable annually at 4%, maturing on December 31, 2019.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7– INCOME TAXES The Company’s deferred tax assets at December 31, 2018 consist of net operating loss carry forwards of $2,083,255 Using a new federal statutory tax rate of 21%, the valuation allowance balance as of December 31, 2018 total of $437,484 The increase in the valuation allowance balance for the year ended , 2018 The Company’s deferred tax assets at December 31, 2017 consist of net operating loss carry forwards of $1,325,590. Using a federal statutory tax rate of 21%, the valuation allowance balance as of December 31, 2017 total of $278,374. Due to the uncertainty of their realization, no income tax benefits have been recorded by the Company for these loss carry forwards as valuation allowances have been established for any such benefits. The increase in the valuation allowance was the result of increases in the net operating losses discussed above. Therefore, the Company’s provision for income taxes is $-0- for the years ended December , 2018 and 2017. At the Company had no material unrecognized tax benefits and no adjustments to liabilities or operations were required. The Company does not expect that its unrecognized tax benefits will materially increase within the next twelve months. The Company recognizes interest and penalties related to uncertain tax positions in general and administrative expense. At the Company has not recorded any provisions for accrued interest and penalties related to uncertain tax positions. The Company files U.S. federal and state income tax returns in jurisdictions with varying statutes of limitations.

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT)	12 Months Ended
	Dec. 31, 2018
Equity [Abstract]
STOCKHOLDERS' EQUITY (DEFICIT)	NOTE 8 – STOCKHOLDERS’ EQUITY (DEFICIT) The Company is authorized to issue up to 100,000,000 shares of common stock, $0.0001 par value per share plus 5,000,000 shares of preferred stock, par value $0.0001. On February 1, 2016 subscriptions were issued for 5,899,600 shares of common stock at $0.0001 per share (total $590). In February 2017, the Company raised an additional $135,000 from a private offering of 135,000 shares of common stock at a price of $1.00 per share made to three investors. On September 30, 2017, the Company raised an additional $542,260, from a private offering of 433,808 shares of common stock at a price of $1.25 per share. Effective April 1, 2017, the Company entered into Conversion Agreements with its Chairman/CEO and the Chief Financial Officer whereby each agreed to convert the amounts owing to them as of March 31, 2017 as compensation into common stock of the Company at a price of $2.00 per share. Furthermore, the Chief Financial Officer has agreed to convert any future amounts due as compensation per his Employment Agreement effective through August 1, 2017, into shares of common stock at $2.00 per share as such amounts are earned, and the Chairman/CEO has agreed to convert any future amounts in excess of $2,500 per month due as compensation through July 1, 2017, per his Employment Agreement, into shares of common stock at $2.00 per share as such amounts are earned. On April 1, 2017, 57,438 shares were issued under the agreement to convert compensation due to the Chairman/CEO and Chief Financial Officer. Both agreements were renewed upon their respective expirations. As of July 1, 2017, the Chairman/CEO agreed to convert any future amounts in excess of $2,500 per month due as compensation through December 31, 2017, per his Employment Agreement, into shares of common stock at $2.00 per share, as such amounts are earned. As of August 1, 2017, the Chief Financial Officer agreed to convert all cash payments due to the employee per his Employment Agreement, into shares of common stock using a price of $2.00 per share, as such amounts are earned. On September 30, 2017, the Chairman/CEO and the Chief Financial Officer converted $117,000 of compensation owed into 58,500 common shares. In addition, on September 30, 2017, the promissory notes of $480,000 were converted into 960,000 shares of common stock (see Note 5). The interest due on the promissory note was exchanged for Warrants to purchase 144,000 common shares at $1.25. The Warrants expire on the third-year anniversary. On February 23, 2018, the board of directors of AVRA authorized the issuance of an aggregate of 218,000 shares of AVRA’s common stock (the “Shares”) as follows: ● 150,000 Shares at a value of $1.25 per Share, to six consultants and service providers for services rendered through December 31, 2017; ● 35,000 Shares, at a value of $1.25 per Share, to Farhan Taghizadeh, M.D., AVRA’s Chief Medical Officer, for services rendered during the period September 1, 2017 to December 31, 2017; and ● 19,500 and 13,500 Shares, at a value of $2.00 per Share, to Barry F. Cohen and A. Christian Schauer, our Chief Executive Officer and its former Chief Financial Officer, respectively, pursuant to Conversion Agreements with each of such officers, under which they converted all December 31, 2017 accrued but unpaid compensation due them under their respective employment agreements with the Company into the Shares.. On August 13, 2018 the Company sold 16,000 shares of its common stock for $20,000. On October 4, 2018, the Board of Directors adopted the following resolutions and took the following actions by unanimous written consent in lieu of a meeting in accordance with the applicable provisions of the Florida business Corporation Act: ● 128,300 shares of restricted common stock required to be issued, to six consultants and service providers for services rendered through September 30, 2018; ● 400 shares of restricted common stock required to be issued, for services rendered through February 28, 2018; Holders are entitled to one vote for each share of common stock. No preferred stock has been issued.

2016 INCENTIVE STOCK PLAN

2016 INCENTIVE STOCK PLAN	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
2016 INCENTIVE STOCK PLAN	NOTE 9 – 2016 INCENTIVE STOCK PLAN On August 1, 2016, the Company adopted the 2016 Incentive Stock Plan (the “Plan”). The Plan provides for the granting of options to employees, directors, consultants and advisors to purchase up to 3,000,000 shares of the Company’s common stock. The Board is responsible for administration of the Plan. The Board determines the term of each option, the option exercise price, the number of shares for which each option is granted and the rate at which each option is exercisable. Incentive stock options may be granted to any officer or employee at an exercise price per share of not less than the fair market value per common share on the date of the grant. At December 31, 2018 and 2017 options representing 2,243,250 shares and 1,681,750 shares were vested or exercisable, respectively. No options were exercised during the years ended December 31, 2018 and 2017. Non-vested Options for 97,639 shares were forfeited during March 2018. For options granted October 1, 2017, the following factors were used: volatility 45.07%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted July 1, 2018, the following factors were used: volatility 31.34%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted May 1, 2018, the following factors were used: volatility 62.16%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. On July 1, 2018 options for 75,000 shares were issued to our Counsel for services rendered totaling $21,000. These shares are vested immediately and expire on July 1, 2023. The exercise price is $1.25. All options issued to-date expire after five years from the issue date. Except for the option for one million shares issued to the CEO and to the Company’s counsel for 40,000 shares that vested immediately, all the options issued to date vest over three years. Stock options are accounted for in accordance with FASB ASC Topic 718, Compensation –Stock Compensation the years ended , , 2018 The grant date fair value of options granted during the year of 2016 were estimated on the grant date using the Black-Scholes model with the following assumptions: expected volatility of 181%, expected term of 2.9 years, risk-free interest rate of 2.00% and expected dividend yield of 0% for the options granted on August 15, 2016 with an exercise price of $0.10 per share and; expected volatility of 73.64%, expected term of 2.9 years, risk-free interest rate of 2.00% and expected dividend yield of 0% for the options granted on October 1, 2016 with an exercise price of $0.15 per share. For options granted January 1, 2017, the following factors were used; volatility 63.05%; expected term of 2.9 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $0.15 per share. For options granted August 1, 2017, the following factors were used: volatility 36.18%; expected term of 2.9 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.00 per share. For options granted May 1, 2018, the following factors were used; volatility 62.16%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. For options granted July 1, 2018, the following factors were used; volatility 31.34%; expected term of 3 years, risk-free interest rate of 2.00%, dividend yield of 0% and exercise price of $1.25 per share. Expected volatility is based on the average of the historical volatility of the stock prices of a blend of five publicly traded companies operating in a similar industry as that of the Company. The risk-free rate is based on the rate of U.S Treasury zero-coupon issues with a remaining term equal to the expected life of the options. The Company uses historical data to estimate pre-vesting for feature rates.

EMPLOYMENT AGREEMENTS

EMPLOYMENT AGREEMENTS	12 Months Ended
	Dec. 31, 2018
Employment Agreements
EMPLOYMENT AGREEMENTS	NOTE 10 – EMPLOYMENT AGREEMENTS On July 1, 2016, the Company entered into an Employment Agreement with its Chairman and Chief Executive Officer. The agreement provides for an annual salary of $120,000 per year, increasing to $180,000 per year beginning July 2017. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 1,000,000 shares of the Company’s common stock at an exercise price of $0.10 per share, and becoming fully vested on August 15, 2016. On August 1, 2016, the Company entered into a one-year Employment Agreement with its Chief Financial Officer. The agreement provides for an annual salary of $108,000 per year. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 210,000 shares of the Company’s common stock at an exercise price of $0.10 per share, with 70,000 shares becoming fully vested upon each yearly anniversary. The options are to be surrendered and cancelled if the Agreement is terminated. The Agreement has expired but its compensation terms continue in effect as long as the employee remains employed by the Company. On August 1, 2016, the Company entered into a three-year Employment Agreement with its Vice President of Global Business Development. The agreement provides for an annual salary of $96,000 per year, increasing to $144,000 per year beginning July 2017. Through December 2016, the employee agreed to not receive the compensation in cash until the Board of Directors deemed it prudent to pay some or all of his salary. Further the Agreement provides that the employee will receive a three-year option to purchase 300,000 shares of the Company’s common stock at an exercise price of $0.10 per share, with 100,000 shares vested on each yearly anniversary. Further, on July 1, 2016, the Company entered into Indemnification Agreements with the Chairman and Chief Executive Officer, and on August 1, 2016 the Chief Financial Officer and the Vice-President of Global Business Development providing for the Company to indemnify the individuals for all expenses, judgments, etc. incurred while serving in various capacities with the Company. Commencing March 1, 2018, the Company entered into an employment agreement with its new Chief Strategy Officer whereby compensation will be determined upon sufficient funding of the Company. The Company granted a 300,000 share stock award under its 2016 Incentive Stock Plan, which vests in five equal annual installments of 60,000 shares each. In addition, on May 1, 2018

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 11 – EARNINGS PER SHARE Basic earnings per share (“basic EPS”) is computed by dividing the net income or loss by the weighted average number of common shares outstanding for the reporting period. Diluted earnings per share (“diluted EPS”) gives effect to all dilutive potential shares outstanding. For the year ended December , 2018 and 2017, the potential exercise of stock options has been excluded from the computation of loss per share as the effect was anti-dilutive.

LEASE COMMITMENT

LEASE COMMITMENT	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
LEASE COMMITMENT	NOTE 12 – LEASE COMMITMENT The Company occupies office and laboratory space in Orlando, Florida under a lease agreement that expired on July 31, 2017. Effective August 1, 2018 and modified on September 1, 2018, the agreement extended the lease term to July 31, 2019. The amended agreement provides that the Company pay insurance, maintenance and taxes with a monthly lease expense of $2,363.05. Either party may cancel the agreement at any time with 30 days’ notice.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date that the financial statements were issued and determined that there were subsequent events requiring adjustments to or disclosure in the financial statements. During January 2019, the Company borrowed $20,000 under a non interest bearing promissory note which matures on December 31, 2019 On January 4, 2019, the Board of Directors adopted the following resolutions and took the following actions by unanimous written consent in lieu of a meeting in accordance with the applicable provisions of the Florida business Corporation Act: ● 115,050 shares of restricted common stock required to be issued, to eight consultants and service providers for services rendered through December 31, 2018; The total shares of common stock when issued will be fully-paid and non-assessable. ● The three promissory notes dated December 31, 2018, totaling $50,000 were ratified. On February 6, 2019, the Company borrowed from its CEO, $17,500 under a non interest bearing promissory note which matures on February 6, 2020. On March 1, 2019, a Director accelerated his final 70,000 options, and exercised his total 210,000 options at $0.10 per option. The Company received $21,000. On March 11, 2019, the Company borrowed $25,000 under a promissory note bearing an annual interest rate of 5% and which matures on September 11, 2019. The loan includes a warrant to purchase 12,500 common shares at a strike price of $1.25 per share. The warrant expires in 3 years. On March 14, 2019, the Company borrowed $25,000 under a promissory note bearing an annual interest rate of 5% and which matures on September 14, 2019. The loan includes a warrant to purchase 12,500 common shares at a strike price of $1.25 per share. The warrant expires in 3 years. On March 29, 2019, the Company borrowed $25,000 under a promissory note bearing an annual interest rate of 5% and which matures on September 29, 2019. The loan includes a warrant to purchase 12,500 common shares at a strike price of $1.25 per share. The warrant expires in 3 years. The Company issued a total of 95,050 shares of restricted common stock required to be issued for services through March 31, 2019, per various services agreements.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents.
Stock Compensation Expense	Stock Compensation Expense The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with Accounting Standards Codification (“ASC”) Topic 505, “Equity.” Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of a performance commitment or completion of performance by the provider of goods or services as defined by ASC Topic 505.
Income Taxes	Income Taxes The Company accounts for income taxes pursuant to ASC Topic 740 “ Income Taxes. The Company applies the provisions of ASC Topic 740-10-05 “ Accounting for Uncertainty in Income Taxes
Estimates	Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses. The Company regularly evaluates 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. Actual results could differ from those estimates made by management.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company maintains its principal cash balance in a financial institution. These balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. At December 31, 2018 and 2017, $0 were in excess of the FDIC insured limit, respectively.
Basic and Diluted Loss per Share	Basic and Diluted Loss per Share In accordance with ASC Topic 260 “ Earnings Per Share,
Revenue Recognition	Revenue Recognition Effective January 1, 2018, the Company adopted guidance issued by the FASB regarding recognizing revenue from contracts with customers. The revenue recognition policies as enumerated below reflect the Company’s accounting policies effective January 1, 2018, which did not have a materially different financial statement result than what the results would have been under the previous accounting policies for revenue recognition.
Research and Development Costs	Research and Development Costs In accordance with ASC Topic 730 “Research and Development”, with the exception of intellectual property that is purchased from another enterprise and have alternative future use, research and development expenses are charged to operations as incurred. The Company purchased existing Intellectual Property from the University of Central Florida. Management regularly assesses the carrying value of the intellectual property to determine if there has been any diminution of value.
Equipment	Equipment Equipment is recorded at cost and depreciated using the straight-line method at rates determined to estimate the useful lives of the assets. The annual rates used in calculating depreciation is as follows: Equipment -5 years straight-line
Website	Website Website is recorded at cost and amortized using the straight-line method over its estimated life of 3 years.
Long-lived Assets	Long-lived Assets In accordance with ASC 360, “ Property Plant and Equipment
Fair Value of Financial Instruments	Fair Value of Financial Instruments Our financial instruments consist principally of accounts receivable, amounts due to related parties and promissory notes payable. ASC 820 Fair Value Measurements and Disclosures Financial Instruments Fair Value Hierarchy The Company has categorized its financial statements, based on the priority of inputs to the valuation technique, into a three-tier fair value hierarchy. The fair value hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest level priority to unobservable inputs (Level 3). Financial assets and liabilities recorded on the balance sheet are categorized based on inputs to the valuation techniques as follows: Level 1 Financial assets and liabilities for which values are based on unadjusted quoted prices for identical assets or liabilities in an active market that management has the ability to access. Level 2 Financial assets and liabilities for which values are based on quoted prices in markets that are not active or model inputs that are observable either directly or indirectly for substantially the full term of the asset or liability (commodity derivatives and interest rate swaps). Level 3 Financial assets and liabilities for which values are based on prices or valuation techniques that require inputs that are both unobservable and significant to the overall fair value measurement. These inputs reflect management’s own assumptions about the assumptions a market participant would use in pricing the asset or liability. When the inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurement in its entirety. The carrying amounts of cash and cash equivalents and promissory notes approximate fair value because of the short-term nature of these items.

RESEARCH COLLABORATION AGREEM_2

RESEARCH COLLABORATION AGREEMENT (Table)	12 Months Ended
	Dec. 31, 2018
Research Collaboration Agreement
Schedule of total cost	The total cost to the Company is: Research Expense -funded from existing funds $ 163,307 Acquisition of Intellectual Property Rights 43,548 Total $ 206,855

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
FDIC insured limit	$ 0	$ 0
FDIC insured	$ 250,000
Equipment useful life	5 years
Website useful life	3 years

RESEARCH COLLABORATION AGREEM_3

RESEARCH COLLABORATION AGREEMENT (Details) - Research Agreement [Member] - University of Central Florida [Member] - Development of Prototype Surgical Robotic Device [Member] - USD ($)	Jul. 16, 2016	May 01, 2016
Research Expense -funded from existing funds	$ 68,952	$ 163,307
Acquisition of Intellectual Property Rights		43,548
Total		$ 206,855

RESEARCH COLLABORATION AGREEM_4

RESEARCH COLLABORATION AGREEMENT (Details Narrative) - University of Central Florida [Member] - Development of Prototype Surgical Robotic Device [Member] - Research Agreement [Member]	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Jul. 16, 2016USD ($)	May 01, 2016USD ($)
Additional collaboration agreement funding			$ 68,952	$ 163,307
Repayment collaboration agreement funding	$ 0	$ 40,826
Payment of outright ownership				$ 43,548
Percentage of royality payment				0.01
Estimated Maximum sales milestone				$ 20,000,000

ACCRUED EXPENSES (Details Narra

ACCRUED EXPENSES (Details Narrative) - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Accrued expenses	$ 328,450	$ 118,046
Officers [Member]
Accrued expenses	$ 150,000	$ 82,500

PROMISSORY NOTES (Details Narra

PROMISSORY NOTES (Details Narrative) - USD ($)	May 16, 2016	Sep. 30, 2017	Dec. 31, 2018	Dec. 31, 2016
Debt conversion of common stock, Shares		960,000
Debt conversion of common stock, Value		$ 480,000
Number of Warrants Purchase		144,000
Expiration period		3 years
Exercise price (in dollars per share)			$ 1.25
7.5% Convertible Promissory Note [Member]
Debt face amount				$ 480,000
Debt maturity date				Oct. 31, 2017
Debt conversion price (in dollars per share)				$ 0.50
Description of conversion terms				The notes were convertible into common stock of the Company at $0.50 per share in the event of a voluntary conversion on or before an optional prepayment or the maturity date, or (1) the lower of $0.50 or (2) a 20% discount to the effective price per share offering price in the event of a mandatory conversion upon consummation of a “Qualified Financing”, as defined.
Description of collateral				Pledged all assets as security for the notes.
Debt default interest rate				12.00%
Value of shares issued for private offering				$ 542,260
Debt conversion of common stock, Shares				960,000
Debt conversion of common stock, Value				$ 480,000
Number of Warrants Purchase				144,000
Expiration period				3 years
Exercise price (in dollars per share)				$ 1.25
5% Notes Payable to Individual [Member]
Debt face amount	$ 100,000
Debt default interest rate	5.00%
Promissory Note [Member]
Debt face amount			$ 15,000
Debt maturity date			Dec. 31, 2019
Debt default interest rate			4.00%
Promissory Note [Member] | Related party [Member]
Debt face amount			$ 15,000
Debt maturity date			Dec. 31, 2019

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ (2,083,255)	$ (1,325,590)
Federal statutory tax rate	21.00%	21.00%
Valuation allowance	$ 437,484	$ 278,374
Increase valuation allowance	159,110
Provision for income taxes
Unrecognized tax benefits	0	0
Accrued interest and penalties	$ 0	$ 0

STOCKHOLDERS' EQUITY (DEFICIT)

STOCKHOLDERS' EQUITY (DEFICIT) (Details Narrative) - USD ($)	Aug. 13, 2018	Feb. 28, 2018	Aug. 01, 2017	Jul. 02, 2017	Apr. 01, 2017	Feb. 01, 2016	Sep. 30, 2018	Feb. 23, 2018	Dec. 31, 2017	Sep. 30, 2017	Feb. 28, 2017	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Common stock, authorized									100,000,000			100,000,000	100,000,000	100,000,000
Common stock par value (in dollars per share)									$ 0.0001			$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, authorized									5,000,000			5,000,000	5,000,000	5,000,000
Preferred stock par value (in dollars per share)									$ 0.0001			$ 0.0001	$ 0.0001	$ 0.0001
Number of shares issued for subscriptions						5,899,600
Share price (in dollars per share)						$ 0.0001
Value of shares issued for subscriptions						$ 590
Number of shares issued upon compensation								218,000
Debt conversion of common stock, Shares										960,000
Debt conversion of common stock, Value										$ 480,000
Number of Warrants Purchase										144,000
Expiration period										3 years
Exercise price (in dollars per share)													$ 1.25
Share price (in dollars per share)										$ 1.25
Number of common stock sold	16,000
Proceeds from sale of common stock	$ 20,000												$ 20,000	$ 677,260
Number of restricted common stock issued for services		400
Private Placement [Member]
Number of shares issued for private offering										433,808
Value of shares issued for private offering										$ 542,260
Share price (in dollars per share)										$ 1.25
Investor [Member] | Private Placement [Member]
Number of shares issued for private offering											135,000
Value of shares issued for private offering											$ 135,000
Share price (in dollars per share)											$ 1
Chairman/CEO and the Chief Financial Officer [Member]
Debt conversion of common stock, Shares										58,500
Debt conversion of common stock, Value										$ 117,000
Chairman/CEO and the Chief Financial Officer [Member] | Conversion Agreements [Member]
Stock conversion price (in dollars per share)			$ 2	$ 2	$ 2
Monthly maximum amount convert				$ 2,500	$ 2,500
Number of shares issued upon compensation					57,438
Six Cosultants [Member]
Number of shares issued upon compensation									150,000
Share price (in dollars per share)									$ 1.25			$ 1.25		$ 1.25
Number of restricted common stock issued for services							128,300
Farhan Taghizadeh [Member]
Number of shares issued upon compensation												35,000
Share price (in dollars per share)									$ 1.25			$ 1.25		1.25
Mr. Barry F. Cohen (Chairman and Chief Executive Officer) [Member]
Number of shares issued upon compensation									19,500
Share price (in dollars per share)									$ 2			2		2
Mr. A. Christian Schauer (Chief Financial Officer) [Member]
Number of shares issued upon compensation									13,500
Share price (in dollars per share)									$ 2			$ 2		$ 2

2016 INCENTIVE STOCK PLAN (Deta

2016 INCENTIVE STOCK PLAN (Details Narrative) - USD ($)	Jul. 01, 2018	May 01, 2018	Oct. 01, 2017	Aug. 01, 2017	Jan. 02, 2017	Oct. 01, 2016	Aug. 15, 2016	Feb. 23, 2018	Sep. 30, 2017	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Aug. 01, 2016
Expiration period									3 years
Exercise price (in dollars per share)											$ 1.25
Number of non-vested Options shares forfeited										$ 97,639
Stock based compensation											$ 187,068	$ 265,901
Unrecognized compensation cost related to non-vested options											$ 113,903
Unrecognized compensation cost related to non-vested options recognized period											31 months
Stock issued during the period , shares								218,000
Stock issued during the period , value											$ 419,875
Option expiration date											Apr. 30, 2021
2016 Stock Plan [Member]
Number of shares authorized under the plan													3,000,000
Exercise price (in dollars per share)	$ 1.25	$ 1.25	$ 1.25	$ 1	$ 0.15	$ 0.15	$ 0.10
Number shares vested											2,243,250	1,681,750
Expected volatility	31.34%	62.16%	45.07%	36.18%	63.05%	73.64%	181.00%
Expected term	3 years	3 years	3 years	2 years 10 months 25 days	2 years 10 months 25 days	2 years 10 months 25 days	2 years 10 months 25 days
Risk-free interest rate	2.00%	2.00%	2.00%	2.00%	2.00%	2.00%	2.00%
Expected dividend yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Stock issued during the period , shares	75,000
Stock issued during the period , value	$ 21,000
Option expiration date	Jul. 1, 2023
General and Administrative Expense [Member]
Stock based compensation											$ 187,068	$ 265,901

EMPLOYMENT AGREEMENTS (Details

EMPLOYMENT AGREEMENTS (Details Narrative) - USD ($)	May 01, 2018	Mar. 01, 2018	Aug. 01, 2016	Jul. 01, 2016	Sep. 30, 2017	Dec. 31, 2018
Expiration period					3 years
Exercise price (in dollars per share)						$ 1.25
Option expiration date						Apr. 30, 2021
Mr. Barry F. Cohen (Chairman and Chief Executive Officer) [Member] | Employment Agreement [Member]
Previous annual salary				$ 120,000
Revised annual salary				$ 180,000
Number of option granted				1,000,000
Expiration period				3 years
Exercise price (in dollars per share)				$ 0.10
Description of vesting rights				becoming fully vested on August 15, 2016
Mr. A. Christian Schauer (Chief Financial Officer) [Member] | One Year Employment Agreement [Member]
Previous annual salary			$ 108,000
Number of option granted			210,000
Expiration period			3 years
Exercise price (in dollars per share)			$ 0.10
Description of vesting rights			70,000 shares becoming fully vested upon each yearly anniversary
Mr. Alex Clug (Vice President of Global Business Development) [Member] | Three Year Employment Agreement [Member]
Previous annual salary			$ 96,000
Revised annual salary			$ 144,000
Number of option granted			300,000
Expiration period			3 years
Exercise price (in dollars per share)			$ 0.10
Description of vesting rights			100,000 shares vested on each yearly anniversary.
Chief Strategy Officer | Employment Agreement [Member]
Number of option granted		300,000
Expiration period	3 years
Exercise price (in dollars per share)	$ 1.25
Number shares vested	250,000
Option expiration date	May 1, 2023

LEASE COMMITMENT (Details Narra

LEASE COMMITMENT (Details Narrative)	Sep. 01, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
Monthly lease expense	$ 2,363
Lease expire date	Jul. 31, 2019

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 29, 2019	Mar. 14, 2019	Mar. 11, 2019	Mar. 01, 2019	Jan. 04, 2019	Feb. 28, 2018	Mar. 31, 2019	Feb. 26, 2019	Jan. 31, 2019	Dec. 31, 2018	Feb. 06, 2019
Number of restricted common stock issued for services						400
Promissory notes ratified										$ 50,000
Promissory Note [Member]
Debt face amount										$ 15,000
Debt maturity date										Dec. 31, 2019
Subsequent Event [Member]
Number of restricted common stock issued for services					115,050
Number of options accelerated				70,000
Options exercised				210,000
Exercise price of option per share				$ 0.10
Exercise value				$ 21,000
Number of warrants purchase	12,500	12,500	12,500
Strike price	$ 1.25	$ 1.25	$ 1.25
Warrant expiration period	3 years	3 years	3 years
Subsequent Event [Member] | Services Agreements [Member]
Number of restricted common stock issued for services							95,050
Subsequent Event [Member] | Promissory Note [Member]
Debt face amount	$ 25,000	$ 25,000	$ 25,000						$ 20,000
Debt maturity date	Sep. 29, 2019	Sep. 14, 2019	Sep. 11, 2019						Dec. 31, 2019
Debt interest rate	5.00%	5.00%	5.00%
Subsequent Event [Member] | Promissory Note [Member] | Mr. Barry F. Cohen (Chairman and Chief Executive Officer) [Member]
Debt face amount											$ 17,500
Debt maturity date								Feb. 6, 2020