Ozop Energy Solutions (OZSC) 10-Q 15 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 15, 2019
Document And Entity Information
Entity Registrant Name	OZOP SURGICAL CORP.
Entity Central Index Key	0001679817
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity's Reporting Status Current?	Yes
Is Entity Emerging Growth Company?	true
Elected Not To Use the Extended Transition Period	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Common Stock, Shares Outstanding		31,900,454
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Current Assets
Cash	$ 56,023	$ 50,903
Advance to vendor	86,149	86,149
Prepaid assets	5,846	16,457
Accounts receivable	62,256	45,818
Total Current Assets	210,274	199,327
Office equipment, net	6,400	7,199
Goodwill	239,151	239,151
License Rights	203,125	213,542
TOTAL ASSETS	658,950	659,219
Current Liabilities
Accounts payable and accrued expenses	389,940	298,319
Accounts payable and accrued expenses, related parties	530,117	552,806
Convertible notes payable, net of discounts	733,958	514,102
Convertible note payable, related party	50,000	50,000
Notes Payable	332,838	332,838
Notes Payable, related party	60,000	60,000
Derivative liabilities	1,268,477	1,199,514
Total Current Liabilities	3,365,330	3,007,579
Stockholders' Deficit
Preferred stock (10,000,000 shares authorized, par value $0.001, no shares issued and outstanding)
Common stock (290,000,000 shares authorized par value $0.001, 29,630,445 and 29,068,202 shares issued and outstanding March 31, 2019 and December 31, 2018, respectively)	29,631	29,069
Deferred stock compensation	(295,547)	(269,167)
Common stock to be issued (450,000 shares issuable March 31, 2019)	450	0
Additional paid in capital	2,531,174	1,959,857
Accumulated Deficit	(4,972,903)	(4,068,747)
Stock subscription receivable	(7,600)	(7,600)
Accumulated comprehensive gain	8,415	8,228
Total Stockholders' Deficit	(2,706,380)	(2,348,360)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 658,950	$ 659,219

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheet (Parenthetical) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	290,000,000	290,000,000
Common stock, shares issued	29,630,445	29,068,202
Common stock, shares outstanding	29,630,445	29,068,202
Common stock, shares to be issued	450,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Statement [Abstract]
Revenue	$ 47,602	$ 6,727
Operating expenses:
General and administrative, related parties	120,000	119,953
General and administrative, other	595,365	105,932
Research and development	53,204	10,565
Total operating expenses	768,569	236,450
Operating loss	(720,967)	(229,722)
Other (income) expenses:
Interest expense	367,474	28,225
Gain on change in fair value of derivatives	(47,610)
Gain on extinguishment of debt	(136,675)
Total Other Expenses	183,189	28,225
Loss before provision for income taxes	(904,156)	(257,947)
Income tax provision
Net loss	(904,156)	(257,947)
Other comprehensive loss:
Foreign currency translation adjustment	187	312
Comprehensive loss	$ (903,969)	$ (257,635)
Loss per share	$ (0.03)	$ (0.01)
Weighted average shares outstanding - Basic and diluted	29,213,993	25,000,000

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Common Stock	Common stock to be issued	Deferred Stock Compensation	Stock Subscription Receivable	Accumulated comprehensive income	Additional Paid-in Capital	Retained Earnings (deficit)	Total
Beginning balance, shares at Dec. 31, 2017	13,000,000
Beginning balance, amount at Dec. 31, 2017	$ 13,000				$ 8,106	$ 141,373	$ (1,578,042)	$ (1,415,563)
Issue shares for subscription agreements, shares	7,600,000
Issue shares for subscription agreements, amount	$ 7,600			(7,600)
Cancel shares of common stock, shares	(600,000)
Cancel shares of common stock, amount	$ (600)					600
Issue shares for Spinus acquisition, shares	5,000,000
Issue shares for Spinus acquisition, amount	$ 5,000					259,021		264,021
Foreign currency translation adjustment					312			312
Net loss							(257,947)	(257,947)
Ending balance, shares at Mar. 31, 2018	25,000,000
Ending balance, amount at Mar. 31, 2018	$ 25,000			(7,600)	8,418	400,994	(1,835,989)	(1,409,177)
Beginning balance, shares at Dec. 31, 2018	29,068,201
Beginning balance, amount at Dec. 31, 2018	$ 29,069		(269,167)	(7,600)	8,228	1,959,857	(4,068,747)	(2,348,360)
Shares issued for conversions of note and interest payable, shares	230,844
Shares issued for conversions of note and interest payable, amount	$ 231					51,519		51,750
Shares issued and to be issued for services, shares	171,400	450,000
Shares issued and to be issued for services, amount	$ 171	$ 450	(422,100)			421,479
Amortization of deferred stock compensation			395,720					395,720
Shares issued in private placement, shares	160,000
Shares issued in private placement, amount	$ 160					79,840		80,000
Reclassification of derivatives for payments of convertible notes						18,479		18,479
Foreign currency translation adjustment					187			187
Net loss							(904,156)	(904,156)
Ending balance, shares at Mar. 31, 2019	29,630,445	450,000
Ending balance, amount at Mar. 31, 2019	$ 29,631	$ 450	$ (295,547)	$ (7,600)	$ 8,415	$ 2,531,174	$ (4,972,903)	$ (2,706,380)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Cash flows from operating activities:
Net loss	$ (904,156)	$ (257,947)
Adjustments to reconcile net loss to net cash used in operations
Non-cash interest expense	331,682
Amortization and depreciation	11,216	162
Gain on fair value change of derivatives	(47,610)
Gain on extinguishment of debt	(136,675)
Stock compensation expense	395,720
Changes in operating assets and liabilities:
Inventory		(9,250)
Accounts receivable	(16,438)	(6,186)
Prepaid assets	10,610	9,242
Accounts payable and accrued expenses	91,624	60,619
Accounts payable and accrued expenses, related parties	(22,690)	53,732
Net cash used in operating activities	(286,717)	(149,628)
Cash flows from investing activities:
Cash acquired in acquisitions		20,574
Net cash used in investing activities		20,574
Cash flows from financing activities:
Proceeds from sale of common stock	80,000
Proceeds from issuances of convertible notes payable	295,650	50,000
Payments of principal of convertible note payable and notes payable	(84,000)
Net cash provided by financing activities	291,650	50,000
Effects of exchange rate on cash and cash equivalents	187	312
Net increase (decrease) in cash and cash equivalents	5,120	(78,742)
Cash and cash equivalents, Beginning of period	50,903	111,035
Cash and cash equivalents, End of period	56,023	32,293
Supplemental disclosure of cash flow information:
Cash paid for interest	6,755	24,324
Cash paid for income taxes
Schedule of non-cash Investing or Financing Activity:
Original issue discount included in notes payable	47,350
Issuance of common stock upon convertible note and accrued interest conversion	51,750
Acquisition of Spinus, LLC
Issuance of Common stock as consideration		250,000
Assumed liabilities		278,779
Accounts receivable		(19,054)
Other Assets		(250,000)
Goodwill		(239,151)
Cash acquired		$ 20,574

ORGANIZATION

ORGANIZATION	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	NOTE 1 - ORGANIZATION Business Ozop Surgical Corp. (the” Company,” “we,” “us” or “our”) was originally incorporated as Newmarkt Corp. on July 17, 2015, under the laws of the State of Nevada, for the purpose of the renting different kind of Segways and bicycles, dual wheels self-balancing electric scooters and related safety equipment. Following the acquisition of OZOP Surgical, Inc. as discussed below, we have been engaged in the business of inventing, designing, developing, manufacturing and distributing innovative endoscopic instruments, surgical implants, instrumentation, devices and related technologies, focused on spine, neurological and pain management procedures and specialties. Reverse Merger On April 13, 2018, we entered into and completed a share exchange agreement (the "Share Exchange Agreement") with OZOP Surgical, Inc. (“OZOP”), the shareholders of OZOP (the “OZOP Shareholders”) and Denis Razvodovskij, the then holder of 2,000,000 shares of our common stock. Pursuant to the terms of the Share Exchange Agreement, the OZOP Shareholders transferred and exchanged 100% of the capital stock of OZOP in exchange for an aggregate of 25,000,000 newly issued shares of our common stock (the “Share Exchange”). After giving effect to the redemption of 2,000,000 shares of our common stock pursuant to the Redemption Agreement discussed below and the issuance of 25,000,000 shares of our common stock pursuant to the Share Exchange Agreement, we had 25,797,500 shares of common stock issued and outstanding, with the OZOP Shareholders, as a group, owning 96.9% of such shares. Currently, our executive officers and directors, as a group, own 6,374,223 of our shares representing 21.81 % of our issued and outstanding shares of common stock. The merger was accounted for as a reverse merger, whereby OZOP was considered the accounting acquirer and became a wholly-owned subsidiary of the Company. In accordance with the accounting treatment for a “reverse merger” or a “reverse acquisition,” the Company’s historical financial statements prior to the reverse merger were and will be replaced with the historical financial statements of OZOP prior to the reverse merger, in all future filings with the U.S. Securities and Exchange Commission (the “SEC”). In connection with the acquisition of OZOP, we purchased and redeemed 2,000,000 shares of our common stock from Mr. Razvodovskij for a total purchase price of $350,000 pursuant to a Share Redemption Agreement (the “Redemption Agreement”). Pursuant to the terms of the Share Exchange Agreement, effective April 13, 2018, Mr. Razvodovskij resigned as the Company's Chief Executive Officer, Chief Financial Officer, Secretary, and sole director, and Michael Chermak, Salman J. Chaudhry (who resigned March 4, 2019) and Eric Siu (who resigned March 5, 2019) were named as directors of the Company. Corporate Matters On March 28, 2019, the Company filed a Certificate of Designation with the Secretary of State of Nevada to designate 1,000,000 shares as Series B Preferred Stock. The Series B Preferred Stock is not convertible into common stock, nor does the Series B Preferred Stock have any right to dividends and any liquidation preference. The Series B Preferred Stock entitles its holder to a number of votes per share equal to 50 votes. OZOP OZOP was originally incorporated in Switzerland on November 28, 1998 under the name Perma Consultants Holding AG (“Perma”). On July 19, 2016, Mr. Eric Siu (“Siu”), one of our directors purchased 100% of the outstanding capital stock of Perma and changed the name from Perma to Ozop Surgical AG (“Ozop AG”). On February 1, 2018, Ozop AG was re-domiciled as a Delaware corporation and changed its name to Ozop Surgical, Inc. On July 28, 2016, Ozop formed as the sole member, Ozop Surgical, LLC (“Ozop LLC”), a Wyoming limited liability company. On October 28, 2016, Ozop acquired 100% of Ozop Surgical Limited (“Ozop HK”), from Siu, the sole shareholder of Ozop HK. Ozop HK, is a private limited company incorporated in Hong Kong. On February 16, 2018, OZOP acquired the 100% membership interest (the “Membership Interest”) in Spinus, LLC, a Texas limited liability company (“Spinus ” arty (the “Assumed Debt”). The Assumed Debt is secured by Spinus’s assets and is due the earlier of (i) February 16, 2019 or (ii) 15 days subsequent to the Company completing a minimum of a $3,000,000 equity raise. OZOP acquired Spinus to gain control of a license rights agreement for exclusive rights to intellectual property related to minimally invasive spine surgery techniques. The Assumed Debt of $250,000 was paid in November 2018. The following table summarizes the preliminary value of the consideration issued and the preliminary purchase price allocation of the fair value of assets acquired and liabilities assumed in the acquisition: Purchase Price Allocation Fair value of consideration issued $ 250,000 Liabilities assumed 532,289 Total purchase consideration $ 782,289 Assets acquired $ 543,138 Goodwill 239,151 $ 782,289 The total purchase price of $782,289 has been allocated on a preliminary basis to the tangible and intangible assets acquired and liabilities assumed based on preliminary estimated fair values as of the c ompletion of the Acquisition. These allocations reflect various preliminary estimates that are currently available and are subject to change upon the valuation being finalized within the measurement period. The final fair value of Spinus’s identifiable intangible assets will be determined primarily using the income approach which requires an estimate or forecast of all the expected future cash flows, either through the use of the relief-from-royalty method or the multi-period excess earnings method. The Company will record amortization expense assuming a straight-line basis over the expected life of the finite lived intangible assets, which approximates expected future cash flows. Goodwill represents the amount by which the estimated consideration transferred exceeds the historical costs of the assets the Company acquired and the liabilities the Company assumed. The Company will not amortize the goodwill, but will instead test the goodwill for impairment at least annually and whenever events or circumstances have occurred that may indicate a possible impairment.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING PRONOUNCEMENTS Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of March 31, 2019, and the results of operations and cash flows for the periods presented. The results of operations for the three months ended March 31, 2019, are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited condensed consolidated financial statements should be read in conjunction with the financial statements and related notes thereto included in the Company’s Current Report on Form 10-K filed on April 16, 2019. The unaudited condensed consolidated financial statements include the accounts of the Company and Ozop and its wholly owned subsidiaries Ozop LLC, Ozop HK and Spinus. All intercompany accounts and transactions have been eliminated in consolidation. Emerging Growth Companies The Company qualifies as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, the Company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company has elected to take advantage of the benefits of this extended transition period. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original term of three months or less to be cash equivalents. These investments are carried at cost, which approximates fair value. Cash and cash equivalent balances may, at certain times, exceed federally insured limits Sales Concentration and credit risk Following is a summary of customers who accounted for more than ten percent (10%) of the Company’s revenues for the three months ended March 31, 2019, and 2018, and their accounts receivable balance as of March 31, 2019: Sales % Three Months Ended March 31, 2019 Sales % Three Months Ended March 31, 2018 Accounts receivable balance March 31, 2019 Customer A 100 % 100 % $ 62,256 Accounts Receivable The Company records accounts receivable at the time products and services are delivered. An allowance for losses is established through a provision for losses charged to expenses. Receivables are charged against the allowance for losses when Inventory Inventory, which will consist of finished goods, is valued at the lower of cost or net realizable value. Cost is determined using the first in first out (FIFO) method. Provision for potentially obsolete or slow-moving inventory is made based on management analysis or inventory levels and future sales forecasts. The Company has not recorded any loss during the periods presented. Purchase concentration The principal purchases by the Company is comprised of finished goods that the Company sells to its customers. Following is a summary of suppliers who accounted for more than ten percent (10%) of the Company’s purchases for the three months ended March 31, 2019, and 2018: Purchase % Three Months Ended March 31, 2019 Purchase % Three Months Ended March 31, 2018 Supplier A 100 % 100 % Management believes that other suppliers could provide similar raw materials on comparable terms. A change in suppliers, however, could cause a delay and a possible loss of sales, which would adversely affect the Company's business, financial position and results of operations. Property, plant and equipment Property and equipment are stated at cost, and depreciation is provided by use of a straight-line method over the estimated useful lives of the assets. Office equipment The Company reviews property and equipment for potential impairment whenever events or changes in circumstances indicate that the carrying amounts of assets may not be recoverable. The estimated useful lives of property and equipment is as follows: March 31, 2019 December 31, 2018 Office equipment $ 9,590 $ 9.590 Less: Accumulated Depreciation (3,190 ) (2,391 ) Property and Equipment, Net $ 6,400 $ 7,199 Depreciation expense was $799 and $162 for the three months ended March 31, 2019, and 2018, respectively. Intangible Assets Intangible assets primarily represent purchased license rights. The Company amortizes these costs over the shorter of the legal life of the patent or its estimated economic life using the straight-line method. The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to future undiscounted cash flows to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. The Company has not recognized impairment losses for any long-lived assets. For the three months ended March 31, 2019, the Company recorded amortization expense of $10,417. There was no amortization expense for the three months ended March 31, 2018. Goodwill is measured as the excess of consideration transferred and the net of the acquisition date fair value of assets acquired, and liabilities assumed in a business acquisition. In accordance with ASC 350, “Intangibles—Goodwill and Other,” Goodwill The Company reviews the goodwill allocated to each of our reporting units for possible impairment annually and whenever events or changes in circumstances indicate carrying amount may not be recoverable. When assessing goodwill for impairment, the Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its’ carrying amount. If, after assessing the totality of events or circumstances, the Company determines it is more likely than not that the fair value of a reporting unit is less than its’ carrying amount, then the Company performs a two-step impairment test. If the Company concludes otherwise, then no further action is taken. The Company also has the option to bypass the qualitative assessment and only perform a quantitative assessment, which is the first step of the two-step impairment test. In the two-step impairment test, the Company measures the recoverability of goodwill by comparing a reporting unit’s carrying amount, including goodwill, to the estimated fair value of the reporting unit. There were no events or changes in circumstances that indicated potential impairment of intangible assets during the three months ended March 31, 2019. In assessing the qualitative factors, the Company assesses relevant events and circumstances that may impact the fair value and the carrying amount of the reporting unit. The identification of relevant events and circumstances, and how these may impact a reporting unit’s fair value or carrying amount involve significant judgments and assumptions. The judgment and assumptions include the identification of macroeconomic conditions, industry, and market considerations, cost factors, overall financial performance and share price trends, and making the assessment as to whether each relevant factor will impact the impairment test positively or negatively and the magnitude of any such impact. The carrying amount of each reporting unit is determined based upon the assignment of our assets and liabilities, including existing goodwill and other intangible assets, to the identified reporting units. Where an acquisition benefits only one reporting unit, the Company allocates, as of the acquisition date, all goodwill for that acquisition to the reporting unit that will benefit. Where the Company has had an acquisition that benefited more than one reporting unit, The Company has assigned the goodwill to our reporting units as of the acquisition date such that the goodwill assigned to a reporting unit is the excess of the fair value of the acquired business, or portion thereof, to be included in that reporting unit over the fair value of the individual assets acquired and liabilities assumed that are assigned to the reporting unit. If the carrying amount of a reporting unit is in excess of its fair value, an impairment may exist, and the Company must perform the second step of the impairment analysis to measure the amount of the impairment loss, by allocating the reporting unit’s fair value to its assets and liabilities other than goodwill, comparing the carrying amount of the goodwill to the resulting implied fair value of the goodwill, and recording an impairment charge for any excess. Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products by: (1) identify the contract (if any) with a customer; (2) identify the performance obligations in the contract (if any); (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract (if any); and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. The Company has no outstanding contracts with any of its’ customers. Revenues from Spinus of $47,602 and $6,727 for the three months ended March 31, 2019, and 2018 (from February 17, 2018, the date of the acquisition of Spinus), respectively, are recognized as an agent and are recorded at net. There was no impact on the Company’s financial statements as a result of adopting Topic 606 for the three months ended March 31, 2019 and 2018. Advertising and Marketing Expenses The Company expenses advertising and marketing costs as incurred. For the three months ended March 31, 2019, and 2018, the Company recorded $56,802 and $38,869 of advertising and marketing (including trade shows) expenses, respectively. Research and Development Costs and expenses that can be clearly identified as research and development are charged to expense as incurred. For the three months ended March 31, 2019, and 2018, the Company recorded $53,204 and $10,565 of research and development expenses, respectively. 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 re-measured 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. Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market partic ipants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: • Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. • Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. • Level 3 - Unobservable inputs reflecting the Company's assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company's financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable and accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis as of March 31, 2019, and December 31, 2018, for each fair value hierarchy level: March 31, 2019 Derivative Total Level I $ — $ — Level II $ — $ — Level III $ 1,268,477 $ 1,268,477 December 31, 2018 Derivative Total Level I $ — $ — Level II $ — $ — Level III $ 1,199,514 $ 1,199,514 Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized. Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Interest and penalties related to unrecognized tax benefits are recorded as incurred as a component of income tax expense. The Company has not recognized any tax benefits from uncertain tax positions for any of the reporting periods presented. Foreign Currency Translation The accounts of the Company's Hong Kong subsidiary are maintained in Hong Kong dollars and the accounts of the U.S. companies are maintained in USD. The accounts of the Hong Kong subsidiary were translated into USD in accordance with Accounting Standards Codification ("ASC") Topic 830, Foreign Currency Matters. According to Topic 830, all assets and liabilities were translated at the exchange rate on the balance sheet date; stockholders' equity is translated at historical rates and statement of comprehensive income items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with ASC Topic 220, Comprehensive Income. Gains and losses resulting from the foreign currency transactions are reflected in the statements of comprehensive income. Relevant exchange rates used in the preparation of the consolidated financial statements are as follows for the periods ended March 31, 2019, and December 31, 2018 (Hong Kong dollar per one U.S. dollar): March 31, 2019 December 31, 2018 Balance sheet date 0.1274 0.1277 Average rate for statements of operations and comprehensive loss 0.1274 0.1276 Earnings (Loss) Per Share The Company computes net loss per share in accordance with FASB ASC 260, “Earnings per Share.” ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible notes and stock warrants, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options, warrants and conversion of convertible notes. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive. Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842).” Under this guidance, an entity is required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. This guidance offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. This guidance is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, and requires a modified retrospective adoption, with early adoption permitted. The Company is currently evaluating the impact of the adoption of this standard will have on our consolidated financial statements. In January 2017, the FASB issued ASU 2017-01, “ Business Combinations (Topic 805) Clarifying the Definition of a Business With the exception of the new standard discussed above, there have been no other recent accounting pronouncements or changes in accounting pronouncements during the three months ended March 31, 2019, that are of significance or potential significance to the Company.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 3 – INTANGIBLE ASSETS Patents as of March 31, 2019, and December 31, 2018, consist of the following: March 31, 2019 December 31, 2018 Patents and license rights $ 250,000 $ 250,000 Accumulated amortization (46,875 ) (36,458 ) Net carrying amount $ 203,125 $ 213,542 Amortization expense for the three months ended March 31, 2019, was $10,417. There was no amortization expense for the three months ended March 31, 2018.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 4 - CONVERTIBLE NOTES PAYABLE During the year ended December 31, 2017, OZOP issued 19 convertible promissory notes (the “2017 Notes”), in amounts of $10,000 to $50,000. OZOP received proceeds of $710,000 in the aggregate. Of the 2017 Notes, $50,000 was from the wife of one of our Directors at the time (see Note 7). The 2017 Notes mature(d) on their one- year anniversary and bear interest at ten percent (10%). The initial conversion feature allowed the holders to convert the note and any unpaid interest due, into shares of the Company’s common stock on the 15 th The Company determined that the conversion feature of the 2017 Notes and the March 2018 Note (together, the “Notes”) did not meet the criteria of an embedded derivative and therefore the conversion feature was not bi-furcated and accounted for as a derivative because the Company was a private company, there was no quoted price and no active market for the Company’s common stock. On April 13, 2018, the Company determined the conversion feature of the Notes represented an embedded derivative since the Notes were convertible into a variable number of shares upon conversion. Accordingly, on April 13, 2018, the Notes were not considered to be conventional debt under ASC 815 and the embedded conversion feature was bifurcated from the debt host and accounted for as a derivative liability. Accordingly, the fair value of the derivative instruments of the Notes that occurred prior to April 13, 2018, were recorded as a liability on April 13, 2018, with the corresponding amount recorded as a discount to the Note. Such discount is being amortized from the date of issuance to the maturity dates of the Notes. The change in the fair value of the liability for derivative contracts are recorded in other income or expenses in the reporting period, with the offset to the derivative liability on the balance sheet. The embedded feature included in the Notes resulted in an initial debt discount of $620,075, interest expense of $14,000 and initial derivative liability of $634,075. As of March 31, 2019, and December 31, 2018, the outstanding principal balance of the 2017 Notes was $165,000. On April 13, 2018, we issued a convertible promissory note in the principal amount of $442,175 (the “Note”), pursuant to a Securities Purchase Agreement we entered into with an investor dated April 1, 2018. The Note bears interest at the rate of 12% per annum and is due and payable on April 13, 2019. The note is convertible at any time following the funding of the note into a variable number of the Company's common stock, based on a conversion ratio of 55% of the average of the lowest trading price for the 25 days prior to conversion. The note was funded on April 13, 2018, when the Company received proceeds of $350,000, after OID of $57,675, and disbursements for the lender’s transaction costs, fees and expenses of $34,500, of which $25,000 were recorded as discounts against the debt to be amortized into interest expense through maturity. Periodic payments are due by us on the Note at the rate of $850 per day (the “Repayment Amount”) via direct withdrawal from our bank account, beginning on April 27, 2018 and to last for a 30-day period. Following this period, the Repayment Amount increased to $1,100 per day until the Note is satisfied in full. On June 28, 2018, the Note was amended to increase the Repayment Amount to $1,750 per day. On August 29, 2018, the parties agreed to stop the Repayment Amount, and on November 20, 2018, the parties agreed to restart the Repayment Amount at $1,000 per day. From time to time the investor waives any Repayment Amount for a period of time as agreed upon. During the three months ended March 31, 2019, principal payments of $42,000 were made. The embedded conversion feature included in the note resulted in an initial debt discount of $359,500 interest expense of $150,730 and an initial derivative liability of $510,230. For the three months ended March 31, 2019, amortization of the debt discounts of $48,906 was charged to interest expense. During the three months ended March 31, 2019, the investor sold $30,000 of the note to another investor (see below). As of March 31, 2019, and December 31, 2018, the outstanding principal balance of the note was $60,375 and $132,375, respectively, with a carrying value as of March 31, 2019, and December 31, 2018, of $55,385 and $78,479, net of unamortized discounts of $4,990 and $53,896, respectively. In connection with our obligations under the Note, our executive officers at the time, and the Company entered into a Pledge Agreement (the “Pledge Agreement”) whereby they pledged as collateral for the Note an aggregate of 19,900,000 shares of our common stock and we pledged the shares of our subsidiary OZOP Surgical, Inc. (collectively, the “Collateral”). Upon a default under the terms of the Note, Carebourn may, among other things, collect or take possession of the Collateral, proceed with the foreclosure of the security interest in the Collateral or sell, lease or dispose of the Collateral. On August 29, 2018, we issued a convertible promissory note in the principal amount of $339,250 (the “Note”), pursuant to a Securities Purchase Agreement we entered into with the investor. The Note bears interest at the rate of 12% per annum and is due and payable on August 29, 2019. The note is convertible at any time following the funding of the note into a variable number of the Company's common stock, based on a conversion ratio of 55% of the average of the lowest trading price for the 25 days prior to conversion. The note was funded on August 29, 2018, when the Company received proceeds of $280,000, after OID of $44,250, and disbursements for the lender’s transaction costs, fees and expenses of $15,000, which were recorded as discounts against the debt to be amortized into interest expense through maturity. Periodic payments are due by us on the Note at the rate of $1,000 per day (the “Repayment Amount”) via direct withdrawal from our bank account, beginning on August 30, 2018, until the Note is satisfied in full. From time to time the investor waives any Repayment Amount for a period of time as agreed upon. During the three months ended March 31, 2019, principal payments of $42,000 were made. The embedded conversion feature included in the note resulted in an initial debt discount of $280,000 interest expense of $112,403 and an initial derivative liability of $392,403. For the three months March 31, 2019, amortization of the debt discounts of $77,071 was charged to interest expense. As of March 31, 2019, and December 31, 2018, the outstanding principal balance of the note was $219,250 and $261,250, respectively, with a carrying value as of March 31, 2019, and December 31, 2018, of $73,924 and $38,853, net of unamortized discounts of $145,326 and $222,397, respectively. On August 29, 2018, we issued a convertible promissory note in the principal amount of $55,000 (the “Note”), pursuant to a Securities Purchase Agreement we entered into with the investor. The Note bears interest at the rate of 12% per annum and is due and payable on March 1, 2019. The note is convertible at any time following the funding of the note into a variable number of the Company's common stock, based on a conversion ratio of 58% of the average of the lowest trading price for the 20 days prior to conversion. The note was funded on August 29, 2018, when the Company received proceeds of $50,000, after disbursements for the lender’s transaction costs, fees and expenses of $5,000, which were recorded as discounts against the debt to be amortized into interest expense through maturity. The embedded conversion feature included in the note resulted in an initial debt discount of $50,000 interest expense of $5,272 and an initial derivative liability of $55,272. For the three months ended March 31, 2019, amortization of the debt discounts of $16,806 was charged to interest expense. For the three months ended March 31, 2019, the investor converted a total of $21,750 of the face value into 75,000 shares of common stock. As of March 31, 2019, and December 31, 2018, the outstanding principal balance of the note was $33,250 and $55,000, respectively with a carrying value as of March 31, 2019 and December 31, 2018, of $32,944 and $37,888, net of unamortized discounts of $306 and $17,112, respectively. On October 19, 2018, the Company issued a 12% convertible promissory note, (the “Note”) in the principal amount of $78,000, pursuant to a Securities Purchase Agreement we entered into with the investor. The Note matures 12 months after the date of issuance. The Note is convertible into shares of the Company’s common stock beginning on the date which is 180 days from the issuance date of the Note, at a conversion price equal to 65% multiplied by the average of the lowest two trading prices during the 15- trading day period ending on the last completed trading date in the OTC Markets prior to the date of conversion. The note was funded on October 22, 2018, when the Company received proceeds of $75,000 after disbursements for the lender’s transaction costs, fees and expenses of $3,000, which were recorded as discounts against the debt to be amortized into interest expense through maturity. The embedded conversion feature included in the note resulted in an initial debt discount and derivative liability of $57,700. For the three months ended March 31, 2019, amortization of the debt discounts of $15,175 was charged to interest expense. As of March 31, 2019, and December 31, 2018, the outstanding principal balance of the note was $78,000 with a carrying value as of March 31, 2019, and December 31, 2018, of $45,392 and $30,217, respectively, net of unamortized discounts of $32,608 and $47,783, respectively. On November 15, 2018, the Company issued a 12% convertible promissory note, (the “Note”) in the principal amount of $500,000, pursuant to a Securities Purchase Agreement we entered into with the investor. The Note matures November 15, 2019. The Note is convertible into shares of the Company’s common stock beginning on the date which is 180 days from the issuance date of the Note, at a conversion price equal to the lesser of (1) the lowest trading price during the previous 20 trading day period ending on the last completed trading date prior to the date of the Note and (2) 65% multiplied by the average of the 3 lowest trading prices of the Company’s common stock during the 20 day trading period ending on the latest completed trading day of the common stock prior to the date of conversion of the Note. Pursuant to the Note, the Company agreed to include on its next registration statement filed with the Securities and Exchange Commission, all shares issuable upon conversion of the Note. Pursuant to the Security Agreement, all of the obligations under the Note are secured by a first security interest in and to all of the Company’s rights, title and interests in, to and under all assets and all personal property of the Company. The Security Agreement includes customary representations, warranties and covenants by the Company. The note was funded on November 19, 2018, when the Company received proceeds of $458,500 after OID of $37,500, and disbursements for the lender’s transaction costs, fees and expenses of $4,000, which were recorded as discounts against the debt to be amortized into interest expense through maturity. The embedded conversion feature included in the note resulted in an initial debt discount and derivative liability of $363,806. For the three months ended March 31, 2019, amortization of the debt discounts of $101,327 was charged to interest expense. As of March 31, 2019, and December 31, 2018, the outstanding principal balance of the note was $500,000 with a carrying value as of March 31, 2019, and December 31, 2018, of $248,321 and $146,994, respectively, net of unamortized discounts of $251,679 and $353,006, respectively. On December 5, 2018, the Company issued a 12% convertible promissory note, (the “Note”) in the principal amount of $63,000, pursuant to a Securities Purchase Agreement we entered into with the investor. The Note matures 12 months after the date of issuance. The Note is convertible into shares of the Company’s common stock beginning on the date which is 180 days from the issuance date of the Note, at a conversion price equal to 65% multiplied by the average of the lowest two trading prices during the 15- trading day period ending on the last completed trading date in the OTC Markets prior to the date of conversion. The note was funded on December 10, 2018, when the Company received proceeds of $60,000 after disbursements for the lender’s transaction costs, fees and expenses of $3,000, which were recorded as discounts against the debt to be amortized into interest expense through maturity. The embedded conversion feature included in the note resulted in an initial debt discount and derivative liability of $47,170. For the three months ended March 31, 2019, amortization of the debt discounts of $12,543 was charged to interest expense. As of March 31, 2019, and December 31, 2018, the outstanding principal balance of the note was $63,000 with a carrying value as of March 31, 2019, and December 31, 2018, of $29,213 and $16,670, respectively, net of unamortized discounts of $33,787 and $46,330, respectively. On January 7, 2019, the Company issued an 8% convertible promissory note, (the “Note”) in the principal amount of $150,000, pursuant to a Securities Purchase Agreement we entered into with the investor. The Note matures January 7, 2020. The Note is convertible into shares of the Company’s common stock beginning on the date which is 180 days from the issuance date of the Note, at a conversion price equal to the lesser of (1) the lowest trading price during the previous 20 trading day period ending on the last completed trading date prior to the date of the Note and (2) 65% multiplied by the average of the 3 lowest trading prices of the Company’s common stock during the 20 day trading period ending on the latest completed trading day of the common stock prior to the date of conversion of the Note. The note was funded on January 9, 2019, when the Company received proceeds of $133,250 after OID of $14,000, and disbursements for the lender’s transaction costs, fees and expenses of $2,750, which were recorded as discounts against the debt to be amortized into interest expense through maturity. The embedded conversion feature included in the note resulted in an initial debt discount and derivative liability of $111,500. For the three months ended March 31, 2019, amortization of the debt discounts of $29,414 was charged to interest expense. As of March 31, 2019, the outstanding principal balance of the note was $150,000 with a carrying value as of March 31, 2019, of $51,164, net of unamortized discounts of $98,836. On February 5, 2019, the Company issued an 8% convertible promissory note (the “Note”) in the aggregate principal amount of up to $165,000 in exchange for an aggregate purchase price of up to $148,500 with an original issue discount of $16,500 to cover the Investor’s accounting fees, due diligence fees, monitoring and other transactional costs incurred in connection with the purchase and sale of the Note, which is included in the principal balance of the Note. On February 8, 2019, the Investor funded the first tranche under the Note, and the Company received $49,500 ($47,500 after payment of $2,000 of the Investor’s legal fees) for this first tranche of $55,000 under the Note and on the same date, the Company issued the Note to the Investor. The Note is convertible into shares of the Company’s common stock, beginning on the date which is 180 days from the issuance date of the Note, at a conversion price equal to the lesser of (1) the lowest trading price during the previous 20 trading day period ending on the last completed trading date prior to the date of conversion of the Note and (2) 65% multiplied by the average of the 3 lowest trading prices of the Company’s common stock during the 20 day trading period ending on the latest completed trading day of the common stock prior to the date of conversion of the Note. The embedded conversion feature included in the note resulted in an initial debt discount and derivative liability of $38,502. For the three months ended March 31, 2019, amortization of the debt discounts of $6,900 was charged to interest expense. As of March 31, 2019, the outstanding principal balance of the note was $55,000 with a carrying value as of March 31, 2019, of $15,898, net of unamortized discounts of $39,102. On February 21, 2019, the Company issued a 12% convertible promissory note, (the “Note”) in the principal amount of $53,000, pursuant to a Securities Purchase Agreement we entered into with an investor. The Note matures 12 months after the date of issuance. The Note is convertible into shares of the Company’s common stock beginning on the date which is 180 days from the issuance date of the Note, at a conversion price equal to 61% multiplied by the average of the lowest two trading prices during the 15- trading day period ending on the last completed trading date in the OTC Markets prior to the date of conversion. The note was funded on February 22, 2019, when the Company received proceeds of $50,000 after disbursements for the lender’s transaction costs, fees and expenses of $3,000, which were recorded as discounts against the debt to be amortized into interest expense through maturity. The embedded conversion feature included in the note resulted in an initial debt discount and derivative liability of $44,331. For the three months ended March 31, 2019, amortization of the debt discounts of $5,230 was charged to interest expense. As of March 31, 2019, the outstanding principal balance of the note was $53,000 with a carrying value as of March 31, 2019, of $10,899, net of unamortized discounts of $42,101. On March 7, 2019, the Company issued a 12% convertible promissory note, (the “Note”) in the principal amount of $85,000, pursuant to a Securities Purchase Agreement we entered into with an investor. The Note matures 12 months after the date of issuance. The Note is convertible into shares of the Company’s common stock, at a conversion price equal to 58% of the average of the two lowest trading prices of the Company’s common stock for the previous 20 trading day period ending on the date the notice of conversion of the Note is received by the Company. The note was funded on March 11, 2019, when the Company received proceeds of $77,900 after OID of $3,000, and disbursements for the lender’s transaction costs, fees and expenses of $4,100, which were recorded as discounts against the debt to be amortized into interest expense through maturity. The embedded conversion feature included in the note resulted in an initial debt discount and derivative liability of $77,394. For the three months ended March 31, 2019, amortization of the debt discounts of $5,310 was charged to interest expense. As of March 31, 2019, the outstanding principal balance of the note was $85,000 with a carrying value as of March 31, 2019, of $5,816, net of unamortized discounts of $79,184. A summary of the convertible note balance as of March 31, 2019, and December 31, 2018, is as follows: March 31, 2019 December 31, 2018 Principal balance $ 1,461,875 $ 1,254,625 Unamortized discount (727,917 ) (740,523 ) Ending balance, net $ 733,958 $ 514,102

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
DERIVATIVE LIABILITIES	NOTE 5 – DERIVATIVE LIABILITIES On April 13, 2018, the Company determined the conversion feature of the Notes represented an embedded derivative since the Notes were convertible into a variable number of shares upon conversion. Accordingly, on April 13, 2018, the Notes were not considered to be conventional debt under ASC 815 and the embedded conversion feature was bifurcated from the debt host and accounted for as a derivative liability. The Company valued the derivative liabilities at March 31, 2019, and December 31, 2018, at $1,268,477 and $1,199,514, respectively. The Company used the Monte Carlo simulation valuation model with the following assumptions as of March 31, 2019, 2018, risk-free interest rates from 2.42% to 2.44% and volatility of 48% to 49%, and as of December 31, 2018; risk-free interest rates from 2.56% to 2.62% and volatility of 61% to 65%. The initial derivative liabilities for convertible notes issued during the three months ended March 31, 2019, used the following assumptions; risk-free interest rates from 2.51% to 2.58% and volatility of 51% to 63%. A summary of the activity related to derivative liabilities for the three months ended March 31, 2019, and the year ended December 31, 2018, is as follows: Balance- January 1, 2018 $ -0- Issued during period 2,060,656 Converted or paid (894,929 ) Change in fair value recognized in operations 33,787 Balance- December 31, 2018 1,199,514 Issued during the period 271,727 Converted or paid (155,154 ) Change in fair value recognized in operations (47,610 ) Balance- March 31, 2019 $ 1,268,477

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6 – NOTES PAYABLE The Company has the following note payables outstanding: March 31, 2019 December 31, 2018 Note payable, interest at 8%, matured September 6, 2018, in default $ 330,033 $ 330,033 Other, due on demand 2,805 2,805 Total notes payable $ 332,838 $ 332,838

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 7 – RELATED PARTY TRANSACTIONS Note payable On October 25, 2017, the Company issued a $60,000 promissory note to the wife of an officer and director of the Company in exchange for $50,000. The note originally matured November 25, 2017, and was extended until November 25, 2018. As of March 31, 2019, and December 31, 2018, the balance of the note is $60,000 and is in default. Convertible note payable On October 16, 2017, OZOP issued a $50,000 convertible promissory note to the wife of an officer and director in exchange for $50,000. The note bears interest at ten percent (10%), matured on October 16, 2018. The initial conversion feature allowed the holder to convert the note and any unpaid interest due, into shares of the Company’s common stock on the 15 th Management Fees and related party payables For the three months ended March 31, 2019, and 2018, the Company recorded expenses to its officers in the following amounts: Three months ended March 31, 2019 2018 CEO, parent $ 45,000 $ 30,000 CEO, subsidiary — 30,000 CCO — 30,000 COO 45,000 — CFO 30,000 30,000 Total $ 120,000 $ 120,000 As of March 31, 2019, and December 31, 2018, included in accounts payable and accrued expenses, related party is $530,117 and $552,806, respectively, for the following amounts owed the Company’s officers for accrued fees, accounts payable and loans made. The loans have no terms of repayment. March 31, 2019 December 31, 2018 CEO, parent $ 8,925 $ 22,825 Former CEO, subsidiary 151,453 162,215 Former COO and CCO 211,115 236,905 COO 75,000 45,000 CFO 55,317 58,037 Non-officer affiliate 28,307 27,824 Total $ 530,117 $ 552,806 On February 9, 2018, the Company recorded a stock subscription receivable from its officers and directors of $7,600 related to the issuance of 7,600,000 shares of common stock.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 – COMMITMENTS AND CONTINGENCIES License On February 1, 2018, Spinus entered into an Intellectual Property Licensing Agreement (the “Licensing Agreement”). The Company assumed the obligations under the Licensing Agreement and pledged the assets of Spinus as security. Pursuant to the terms of the Licensing Agreement, in consideration of $250,000 Spinus has the exclusive rights to certain patents and the non-exclusive rights to other patents. The patents surround mechanical or inflatable expandable interbody implant products. The $250,000 was due the earlier of (i) February 16, 2019 or (ii) 15 days subsequent to the Company completing a minimum of a $3,000,000 equity raise. The Company paid the $250,000 on November 20, 2018. The Company also will pay a royalty of 7% of net sales on any product sold utilizing any of the patents. There have not been any sales of the licensed products and accordingly, no royalties have been incurred. Consulting Agreements On August 31, 2018, we entered into an investor relations consulting agreement with Kingdom Building, Inc. (“Kingdom”) whereby Kingdom agreed to provide us with investor relations, public relations and financial media relations consulting services. The term of the agreement is for a period of 12 months. We may terminate the agreement after the initial six months on 60 days’ notice. We agreed to pay Kingdom $8,500 per month which amount is deferred until we complete a financing transaction with a minimum raise of $1,500,000 in gross proceeds. In addition, we issued Kingdom 650,000 shares of our unregistered common stock and reimburse them for certain out of pocket expenses. The Company valued the common stock at $325,000, based on the market price of the common stock on the date of the agreement, to be amortized over the one-year term. For the three months ended March 31, 2019, the Company amortized $81,250 as stock- based compensation expense. As of March 31, 2019, there remains $135,417 of deferred stock compensation on the consolidated balance sheet, to be amortized over the remaining contract term. On October 19, 2018, the Company entered into a consulting agreement (the “Consulting Agreement”) with Draper Inc., a Nevada corporation (“Draper”). Pursuant to the Consulting Agreement the Company engaged Draper as an independent consultant and Draper agreed to provide the Company with consulting services. In exchange for the services to be provided by Draper pursuant to the Consulting Agreement, the Company agreed to issue Draper a total of 1,800,000 unregistered shares of the Company’s $0.001 par value per share, common stock, with 450,000 shares issued upon execution of the Consulting Agreement, and with 150,000 shares be issued and delivered each month at the beginning of the fourth month to the beginning of the twelve month, until the total amount of shares is issued. Either party can terminate the Consulting Agreement by giving 30 days written notice to the other party. The Company valued the initial 450,000 shares at $225,000, based on the market price of the common stock on the date of the agreement, to be amortized over the first three months of the contract. For the three months ended March 31, 2019, the Company amortized $52,500 as stock-based compensation expense. For the three months ended March 31, 2019, the Company recorded 450,000 shares of common stock to be issued, and valued the shares at $344,970, based on the market price of the common stock on the date of the shares being earned. For the three months ended March 31, 2019, the company amortized $260,470 as stock-based compensation expense. As of March 31, 2019, there remains $84,500 of deferred stock compensation on the condensed consolidated balance sheet, to be amortized in April, 2019. On February 27, 2019, the Company entered into a Mutual Agreement of Understanding (the “Agreement”) with Eric Siu pursuant to which the Company agreed to approve and ratify all of Mr. Sui’s and his related parties’ efforts at pursuing medical device sales and manufacturing in greater China. Additionally, pursuant to the Agreement, the Company and Mr. Siu agreed to confirm and settle amounts owed to Mr. Siu and related parties by the Company upon the completion of the audit of the Company as of December 31, 2018. On March 5, 2019, Eric Sui resigned from his position as a member of the Board. On March 4, 2019, the Company entered into a Separation Agreement (the “Separation Agreement”) with Salman J. Chaudhry, pursuant to which Mr. Chaudry resigned immediately from his positions as the CCO and Secretary of the Company and as a member of the Board and from all positions with the Company effective immediately and pursuant to which the Company agreed to pay Mr. Chaudry $227,200 (the “Outstanding Fees”) in certain increments as set forth in the Separation Agreement. Mr. Chaudry’s resignation was not the result of any disagreement with the Company on any matter relating to the Company's operations, policies or practices. During the three months ended March 31, 2019, the Company paid Mr. Chaudhry $16,086, and the balance owed is $211,115. On March 24, 2019, the Company and Newbridge Securities Corporation (“Newbridge”) entered into an Investment Banking Engagement Agreement (the “Agreement”). Under the terms of the Agreement, Newbridge will provide investment banking and financial advisory services to the Company, including, but not limited to assisting the Company with an up-listing process to a national exchange in the United States, introducing the Company to other investment banking firms focused on servicing emerging growth companies; rendering advice related to capital structures, capital market opportunities, evaluating potential capital raise transactions and assisting the Company to develop growth optimization strategies. The term of the Agreement is 12 months from the date of the Agreement, however either party may terminate the Agreement anytime upon 15 days written notice. As compensation for its services under the Agreement, Newbridge and its assignees received 171,400 shares of the Company’s common stock. The Agreement contains customary terms relating to payment of expenses, indemnification and other matters. The Agreement also includes customary representations, warranties and covenants by the Company. The Company valued the shares at $77,130, based on the market price of the common stock on the date of the agreement, to be amortized over the one-year term of the contract. For the three months ended March 31, 2019, the Company amortized $1,500 as stock-based compensation expense. As of March 31, 2019, there remains $75,630 of deferred stock compensation on the condensed consolidated balance sheet, to be amortized over the remaining term of the agreement.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9 - INCOME TAXES The Company was incorporated in the United States and has operations in two tax jurisdictions - the United States and Hong Kong. The Company’s HK subsidiary is subject to a 16.5% profit tax based on its taxable net profit. The Company’s U.S. operations are subject to income tax according to U.S. tax law. A reconciliation of the provision for income taxes determined at the U.S. statutory rate to the Company’s effective income tax rate is as follows: Three Months Ended March 31, 2019 2018 Pre-tax loss $ (904,155 ) $ (257,948 ) U.S. federal corporate income tax rate 21 % 21 % Expected U.S. income tax credit (189,873 ) (54,169 ) Tax rate difference between U.S. and foreign operations 231 1,469 Permanent differences 111,325 — Change of valuation allowance 78,317 52,700 Effective tax expense $ — $ — The Company had deferred tax assets as follows: March 31, 2019 December 31, 2018 Net operating losses carried forward $ 648,139 $ 569,822 Less: Valuation allowance (648,139 ) (569,822 ) Net deferred tax assets $ — $ — As of March 31, 2019, the Company has approximately $2,619,000 and $593,000 net operating loss carryforwards available in the United States and Hong Kong, respectively, to reduce future taxable income. The net operating loss from Hong Kong operations can be carried forward with no time limit from the year of the initial loss pursuant to relevant Hong Kong tax laws and regulations. For U.S. purposes the NOL deduction for a tax year is equal to the lesser of (1) the aggregate of the NOL carryovers to such year, plus the NOL carry-backs to such year, or (2) 80% of taxable income (determined without regard to the deduction). Generally, NOLs can no longer be carried back but are allowed to be carried forward indefinitely. The special extended carryback provisions are generally repealed, except for certain farming and insurance company losses. The amendments incorporating the 80% limitation apply to losses arising in tax years beginning after Dec. 31, 2017. As of March 31, 2019, and December 31, 2018, the Company has no material unrecognized tax benefits which would favorably affect the effective income tax rate in future periods, and does not believe that there will be any significant increases or decreases of unrecognized tax benefits within the next twelve months. No interest or penalties relating to income tax matters have been imposed on the Company during the three months ended March 31, 2019, and 2018, and no provision for interest and penalties is deemed necessary as of March 31, 2019, and 2018. The U.S. Tax Cuts and Jobs Act (Tax Act) was enacted on December 22, 2017 and introduces significant changes to U.S. income tax law. Effective in 2018, the Tax Act reduces the U.S. statutory tax rate from 35% to 21% and creates new taxes on certain foreign-sourced earnings and certain related-party payments, which are referred to as the global intangible low-taxed income tax and the base erosion tax, respectively. The Tax Act requires the Company to pay U.S. income taxes on accumulated foreign subsidiary earnings not previously subject to U.S. income tax at a rate of 15.5% to the extent of foreign cash and certain other net current assets and 8% on the remaining earnings. Due to the timing of the enactment and the complexity involved in applying the provisions of the Tax Act, the Company has not recorded any adjustments according to Tax Act. As the Company collects and prepares necessary data, and interprets the Tax Act and any additional guidance issued by the U.S. Treasury Department, the IRS, and other standard-setting bodies, the Company may make adjustments to the provisional amounts. The accounting for the tax effects of the Tax Act will be completed in 2018. Since the Company’s foreign subsidiaries have not generated income since inception, the Company believes that Tax Act will not have significant impact on the Company’s consolidated financial statements.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 10 – STOCKHOLDERS’ EQUITY Common stock On October 13, 2018, the Board of Directors of the Company authorized a Private Placement Memorandum (the “October PPM”) offering of a minimum of $50,000 and up to $3,000,000 of up to 6,000,000 units (a “Unit”), for a price of $0.50 per Unit (the “Purchase Price”) with each Unit consisting of one (1) share of Common Stock and a warrant (a “Warrant”) to purchase one (1) share of Common Stock, with each Warrant having a three year term and an exercise price of $1.00 per share of Common Stock. During the three months ended March 31, 2019, we sold 160,000 Units pursuant to the October PPM at $0.50 per Unit, issued 160,000 shares of our common stock and received proceeds of $80,000. During the three months ended March 31, 2019, holders of an aggregate of $51,750 in principal of convertible debt issued by the Company, converted their debt into 230,844 shares of our common stock at an average conversion price of $0.224 per share. On March 24, 2019, the Company recorded the issuance of 171,400 of common stock for consulting services. As of March 31, 2019, the Company has 290,000,000 shares of $0.001 par value common stock authorized and there are 29,630,455 shares of common stock issued and outstanding and 450,000 shares of common stock to be issued. Preferred stock As of March 31, 2019, 10,000,000 shares have been authorized as preferred stock, par value $0.001 (the “Preferred Stock”), which such Preferred Stock shall be issuable in such series, and with such designations, rights and preferences as the Board of Directors may determine from time to time. On March 28, 2019, the Company filed a Certificate of Designation with the Secretary of State of Nevada to designate 1,000,000 shares as Series B Preferred Stock. The Series B Preferred Stock is not convertible into common stock, nor does the Series B Preferred Stock have any right to dividends and any liquidation preference. The Series B Preferred Stock entitles its holder to a number of votes per share equal to 50 votes. Stock subscription receivable On February 9, 2018, the Company recorded a stock subscription receivable from its officers and directors of $7,600 related to the issuance of 7,600,000 shares of common stock.

SEGMENT REPORTING, GEOGRAPHICAL

SEGMENT REPORTING, GEOGRAPHICAL INFORMATION	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
SEGMENT REPORTING, GEOGRAPHICAL INFORMATION	NOTE 11 – SEGMENT REPORTING, GEOGRAPHICAL INFORMATION The Company operates in two geographic segments, the United States and Hong Kong. Set out below are the revenues, gross profits and total assets for each segment. Three Months Ended March 31, 2019 2018 Revenue: United States $ 47,602 $ 6,727 Hong Kong $ -0- $ -0- $ 47,602 $ 6,727 Gross Profit United States $ 47,602 $ 6,727 Hong Kong $ -0- $ -0- $ 47,602 $ 6,727 March 31, 2019 December 31, 2018 Total Assets: United States $ 657,881 $ 658,350 Hong Kong 1,069 869 Total Assets $ 658,950 $ 659,219

GOING CONCERN AND MANAGEMENT'S

GOING CONCERN AND MANAGEMENT'S PLANS	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN AND MANAGEMENT'S PLANS	NOTE 12 – GOING CONCERN AND MANAGEMENT’S PLANS The accompanying unaudited condensed consolidated 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. At March 31, 2019, the Company had a stockholders’ deficit of $2,706,380 and a working capital deficit of $3,155,055. In addition, the Company has generated losses since inception. These factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern. Management’s Plans In April 2018, OZOP entered into and completed a share exchange agreement with the Company (see Note 1), a publicly traded company. As a public company, management believes it will be able to access the public equities market for fund raising for product development and regulatory approvals, sales and marketing and as we expand our distribution in the US market, we will need to meet increasing inventory requirements.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 13 – SUBSEQUENT EVENTS From April 1, 2019, through the date of this report the Company has issued 2,230,008 shares of common stock upon the conversion of $41,960 of principal of convertible notes. In April 2019, we sold 40,000 Units of pursuant to the October PPM, at $0.50 per Unit, issued 40,000 shares of our common stock and warrants to purchase 40,000 shares of our common stock, and received proceeds of $20,000. On May 3, 2019, the Company issued to a third-party investor a convertible promissory note (the “Note”) with a face value of $58,000. The note matures on May 3, 2020, has a stated interest of 12% and is convertible into a variable number of the Company's common stock, based on a conversion ratio of 61% of the lowest closing bid price for the 20 days prior to conversion. The note was funded on May 6, 2019, when the Company received proceeds of $55,000, after disbursements for the lender’s transaction costs, fees and expenses. On May 7, 2019, the Company issued to a third-party investor a convertible redeemable promissory note (the “Note”) with a face value of $52,500, including an original issue discount of $2,500. The note matures on February 7, 2020, has a stated interest of 12% and is convertible into a variable number of the Company's common stock, based on a conversion ratio of 58% of the average of the two lowest trading prices for the 20 days prior to conversion. The note was funded on May 8, 2019, when the Company received proceeds of $47,500, after disbursements for the lender’s transaction costs, fees and expenses. On May 7, 2019, the Company issued a warrant (the “Warrant”) to purchase 18,333 shares of the Company’s common stock at an exercise price of $1.50 for a term of three (3) years to Crown Bridge Partners, LLC (CBP). The Company received the funding of the second tranche on May 10, 2019, in an amount of $23,500 (the “Second Tranche”) under the $165,000 convertible promissory note issued by the Company to CBP on February 5, 2019. The Company has evaluated subsequent events through the date the financial statements were issued. The Company has determined that there are no other such events that warrant disclosure or recognition in the financial statements, except as stated herein.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of March 31, 2019, and the results of operations and cash flows for the periods presented. The results of operations for the three months ended March 31, 2019, are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited condensed consolidated financial statements should be read in conjunction with the financial statements and related notes thereto included in the Company’s Current Report on Form 10-K filed on April 16, 2019. The unaudited condensed consolidated financial statements include the accounts of the Company and Ozop and its wholly owned subsidiaries Ozop LLC, Ozop HK and Spinus. All intercompany accounts and transactions have been eliminated in consolidation.
Emerging Growth Companies	Emerging Growth Companies The Company qualifies as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, the Company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. The Company has elected to take advantage of the benefits of this extended transition period.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the reported period. 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 term of three months or less to be cash equivalents. These investments are carried at cost, which approximates fair value. Cash and cash equivalent balances may, at certain times, exceed federally insured limits
Sales Concentration and credit risk	Sales Concentration and credit risk Following is a summary of customers who accounted for more than ten percent (10%) of the Company’s revenues for the three months ended March 31, 2019, and 2018, and their accounts receivable balance as of March 31, 2019: Sales % Three Months Ended March 31, 2019 Sales % Three Months Ended March 31, 2018 Accounts receivable balance March 31, 2019 Customer A 100 % 100 % $ 62,256
Accounts Receivable	Accounts Receivable The Company records accounts receivable at the time products and services are delivered. An allowance for losses is established through a provision for losses charged to expenses. Receivables are charged against the allowance for losses when
Inventory	Inventory Inventory, which will consist of finished goods, is valued at the lower of cost or net realizable value. Cost is determined using the first in first out (FIFO) method. Provision for potentially obsolete or slow-moving inventory is made based on management analysis or inventory levels and future sales forecasts. The Company has not recorded any loss during the periods presented.
Purchase concentration	Purchase concentration The principal purchases by the Company is comprised of finished goods that the Company sells to its customers. Following is a summary of suppliers who accounted for more than ten percent (10%) of the Company’s purchases for the three months ended March 31, 2019, and 2018: Purchase % Three Months Ended March 31, 2019 Purchase % Three Months Ended March 31, 2018 Supplier A 100 % 100 % Management believes that other suppliers could provide similar raw materials on comparable terms. A change in suppliers, however, could cause a delay and a possible loss of sales, which would adversely affect the Company's business, financial position and results of operations.
Property, plant and equipment, and Office equipment	Property, plant and equipment Property and equipment are stated at cost, and depreciation is provided by use of a straight-line method over the estimated useful lives of the assets. Office equipment The Company reviews property and equipment for potential impairment whenever events or changes in circumstances indicate that the carrying amounts of assets may not be recoverable. The estimated useful lives of property and equipment is as follows: March 31, 2019 December 31, 2018 Office equipment $ 9,590 $ 9.590 Less: Accumulated Depreciation (3,190 ) (2,391 ) Property and Equipment, Net $ 6,400 $ 7,199 Depreciation expense was $799 and $162 for the three months ended March 31, 2019, and 2018, respectively.
Intangible Assets	Intangible Assets Intangible assets primarily represent purchased license rights. The Company amortizes these costs over the shorter of the legal life of the patent or its estimated economic life using the straight-line method. The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to future undiscounted cash flows to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. The Company has not recognized impairment losses for any long-lived assets. For the three months ended March 31, 2019, the Company recorded amortization expense of $10,417. There was no amortization expense for the three months ended March 31, 2018. Goodwill is measured as the excess of consideration transferred and the net of the acquisition date fair value of assets acquired, and liabilities assumed in a business acquisition. In accordance with ASC 350, “Intangibles—Goodwill and Other,”
Goodwill	Goodwill The Company reviews the goodwill allocated to each of our reporting units for possible impairment annually and whenever events or changes in circumstances indicate carrying amount may not be recoverable. When assessing goodwill for impairment, the Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its’ carrying amount. If, after assessing the totality of events or circumstances, the Company determines it is more likely than not that the fair value of a reporting unit is less than its’ carrying amount, then the Company performs a two-step impairment test. If the Company concludes otherwise, then no further action is taken. The Company also has the option to bypass the qualitative assessment and only perform a quantitative assessment, which is the first step of the two-step impairment test. In the two-step impairment test, the Company measures the recoverability of goodwill by comparing a reporting unit’s carrying amount, including goodwill, to the estimated fair value of the reporting unit. There were no events or changes in circumstances that indicated potential impairment of intangible assets during the three months ended March 31, 2019. In assessing the qualitative factors, the Company assesses relevant events and circumstances that may impact the fair value and the carrying amount of the reporting unit. The identification of relevant events and circumstances, and how these may impact a reporting unit’s fair value or carrying amount involve significant judgments and assumptions. The judgment and assumptions include the identification of macroeconomic conditions, industry, and market considerations, cost factors, overall financial performance and share price trends, and making the assessment as to whether each relevant factor will impact the impairment test positively or negatively and the magnitude of any such impact. The carrying amount of each reporting unit is determined based upon the assignment of our assets and liabilities, including existing goodwill and other intangible assets, to the identified reporting units. Where an acquisition benefits only one reporting unit, the Company allocates, as of the acquisition date, all goodwill for that acquisition to the reporting unit that will benefit. Where the Company has had an acquisition that benefited more than one reporting unit, The Company has assigned the goodwill to our reporting units as of the acquisition date such that the goodwill assigned to a reporting unit is the excess of the fair value of the acquired business, or portion thereof, to be included in that reporting unit over the fair value of the individual assets acquired and liabilities assumed that are assigned to the reporting unit. If the carrying amount of a reporting unit is in excess of its fair value, an impairment may exist, and the Company must perform the second step of the impairment analysis to measure the amount of the impairment loss, by allocating the reporting unit’s fair value to its assets and liabilities other than goodwill, comparing the carrying amount of the goodwill to the resulting implied fair value of the goodwill, and recording an impairment charge for any excess.
Revenue Recognition	Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products by: (1) identify the contract (if any) with a customer; (2) identify the performance obligations in the contract (if any); (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract (if any); and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists; (2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. The Company has no outstanding contracts with any of its’ customers. Revenues from Spinus of $47,602 and $6,727 for the three months ended March 31, 2019, and 2018 (from February 17, 2018, the date of the acquisition of Spinus), respectively, are recognized as an agent and are recorded at net. There was no impact on the Company’s financial statements as a result of adopting Topic 606 for the three months ended March 31, 2019 and 2018.
Advertising and Marketing Expenses	Advertising and Marketing Expenses The Company expenses advertising and marketing costs as incurred. For the three months ended March 31, 2019, and 2018, the Company recorded $56,802 and $38,869 of advertising and marketing (including trade shows) expenses, respectively.
Research and Development	Research and Development Costs and expenses that can be clearly identified as research and development are charged to expense as incurred. For the three months ended March 31, 2019, and 2018, the Company recorded $53,204 and $10,565 of research and development expenses, respectively.
Convertible Instruments	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 re-measured 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.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company measures assets and liabilities at fair value based on an expected exit price as defined by the authoritative guidance on fair value measurements, which represents the amount that would be received on the sale of an asset or paid to transfer a liability, as the case may be, in an orderly transaction between market participants. As such, fair value may be based on assumptions that market partic ipants would use in pricing an asset or liability. The authoritative guidance on fair value measurements establishes a consistent framework for measuring fair value on either a recurring or nonrecurring basis whereby inputs, used in valuation techniques, are assigned a hierarchical level. The following are the hierarchical levels of inputs to measure fair value: • Level 1 - Observable inputs that reflect quoted market prices in active markets for identical assets or liabilities. • Level 2 - Inputs reflect quoted prices for identical assets or liabilities in markets that are not active; quoted prices for similar assets or liabilities in active markets; inputs other than quoted prices that are observable for the assets or liabilities; or inputs that are derived principally from or corroborated by observable market data by correlation or other means. • Level 3 - Unobservable inputs reflecting the Company's assumptions incorporated in valuation techniques used to determine fair value. These assumptions are required to be consistent with market participant assumptions that are reasonably available. The carrying amounts of the Company's financial assets and liabilities, such as cash, prepaid expenses, other current assets, accounts payable and accrued expenses, certain notes payable and notes payable - related party, approximate their fair values because of the short maturity of these instruments. The following table represents the Company’s financial instruments that are measured at fair value on a recurring basis as of March 31, 2019, and December 31, 2018, for each fair value hierarchy level: March 31, 2019 Derivative Total Level I $ — $ — Level II $ — $ — Level III $ 1,268,477 $ 1,268,477 December 31, 2018 Derivative Total Level I $ — $ — Level II $ — $ — Level III $ 1,199,514 $ 1,199,514
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance on deferred tax assets is established when management considers it is more likely than not that some portion or all of the deferred tax assets will not be realized. Tax benefits from an uncertain tax position are only recognized if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate resolution. Interest and penalties related to unrecognized tax benefits are recorded as incurred as a component of income tax expense. The Company has not recognized any tax benefits from uncertain tax positions for any of the reporting periods presented.
Foreign Currency Translation	Foreign Currency Translation The accounts of the Company's Hong Kong subsidiary are maintained in Hong Kong dollars and the accounts of the U.S. companies are maintained in USD. The accounts of the Hong Kong subsidiary were translated into USD in accordance with Accounting Standards Codification ("ASC") Topic 830, Foreign Currency Matters. According to Topic 830, all assets and liabilities were translated at the exchange rate on the balance sheet date; stockholders' equity is translated at historical rates and statement of comprehensive income items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with ASC Topic 220, Comprehensive Income. Gains and losses resulting from the foreign currency transactions are reflected in the statements of comprehensive income. Relevant exchange rates used in the preparation of the consolidated financial statements are as follows for the periods ended March 31, 2019, and December 31, 2018 (Hong Kong dollar per one U.S. dollar): March 31, 2019 December 31, 2018 Balance sheet date 0.1274 0.1277 Average rate for statements of operations and comprehensive loss 0.1274 0.1276
Earnings (Loss) Per Share	Earnings (Loss) Per Share The Company computes net loss per share in accordance with FASB ASC 260, “Earnings per Share.” ASC 260 requires presentation of both basic and diluted earnings per share (EPS) on the face of the statement of operations. Basic EPS is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, and convertible notes and stock warrants, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options, warrants and conversion of convertible notes. Diluted EPS excludes all dilutive potential common shares if their effect is anti-dilutive.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-02, “Leases (Topic 842).” Under this guidance, an entity is required to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. This guidance offers specific accounting guidance for a lessee, a lessor and sale and leaseback transactions. Lessees and lessors are required to disclose qualitative and quantitative information about leasing arrangements to enable a user of the financial statements to assess the amount, timing and uncertainty of cash flows arising from leases. This guidance is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, and requires a modified retrospective adoption, with early adoption permitted. The Company is currently evaluating the impact of the adoption of this standard will have on our consolidated financial statements. In January 2017, the FASB issued ASU 2017-01, “ Business Combinations (Topic 805) Clarifying the Definition of a Business With the exception of the new standard discussed above, there have been no other recent accounting pronouncements or changes in accounting pronouncements during the three months ended March 31, 2019, that are of significance or potential significance to the Company.

ORGANIZATION (Tables)

ORGANIZATION (Tables)	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Purchase price allocation of acquisition	Purchase Price Allocation Fair value of consideration issued $ 250,000 Liabilities assumed 532,289 Total purchase consideration $ 782,289 Assets acquired $ 543,138 Goodwill 239,151 $ 782,289

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Concentration risk and accounts receivable balance and purchase concentration	Sales % Three Months Ended March 31, 2019 Sales % Three Months Ended March 31, 2018 Accounts receivable balance March 31, 2019 Customer A 100 % 100 % $ 62,256
Property and equipment	March 31, 2019 December 31, 2018 Office equipment $ 9,590 $ 9.590 Less: Accumulated Depreciation (3,190 ) (2,391 ) Property and Equipment, Net $ 6,400 $ 7,199
Financial instruments that are measured at fair value on a recurring basis	March 31, 2019 Derivative Total Level I $ — $ — Level II $ — $ — Level III $ 1,268,477 $ 1,268,477 December 31, 2018 Derivative Total Level I $ — $ — Level II $ — $ — Level III $ 1,199,514 $ 1,199,514
Relevant exchange rates used	March 31, 2019 December 31, 2018 Balance sheet date 0.1274 0.1277 Average rate for statements of operations and comprehensive loss 0.1274 0.1276

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Patents	March 31, 2019 December 31, 2018 Patents and license rights $ 250,000 $ 250,000 Accumulated amortization (46,875 ) (36,458 ) Net carrying amount $ 203,125 $ 213,542

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Summary of convertible note balance	March 31, 2019 December 31, 2018 Principal balance $ 1,461,875 $ 1,254,625 Unamortized discount (727,917 ) (740,523 ) Ending balance, net $ 733,958 $ 514,102

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Summary of activity related to derivative liabilities	Balance- January 1, 2018 $ -0- Issued during period 2,060,656 Converted or paid (894,929 ) Change in fair value recognized in operations 33,787 Balance- December 31, 2018 1,199,514 Issued during the period 271,727 Converted or paid (155,154 ) Change in fair value recognized in operations (47,610 ) Balance- March 31, 2019 $ 1,268,477

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Note payables outstanding	March 31, 2019 December 31, 2018 Note payable, interest at 8%, matured September 6, 2018, in default $ 330,033 $ 330,033 Other, due on demand 2,805 2,805 Total notes payable $ 332,838 $ 332,838

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
Expenses to officers	Three months ended March 31, 2019 2018 CEO, parent $ 45,000 $ 30,000 CEO, subsidiary — 30,000 CCO — 30,000 COO 45,000 — CFO 30,000 30,000 Total $ 120,000 $ 120,000
Amounts owed to officers, included in accounts payable and accrued expenses, related party	March 31, 2019 December 31, 2018 CEO, parent $ 8,925 $ 22,825 Former CEO, subsidiary 151,453 162,215 Former COO and CCO 211,115 236,905 COO 75,000 45,000 CFO 55,317 58,037 Non-officer affiliate 28,307 27,824 Total $ 530,117 $ 552,806

INCOME TAXES (Tables)

INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Reconciliation of effective income tax rate	Three Months Ended March 31, 2019 2018 Pre-tax loss $ (904,155 ) $ (257,948 ) U.S. federal corporate income tax rate 21 % 21 % Expected U.S. income tax credit (189,873 ) (54,169 ) Tax rate difference between U.S. and foreign operations 231 1,469 Permanent differences 111,325 — Change of valuation allowance 78,317 52,700 Effective tax expense $ — $ —
Deferred tax assets	March 31, 2019 December 31, 2018 Net operating losses carried forward $ 648,139 $ 569,822 Less: Valuation allowance (648,139 ) (569,822 ) Net deferred tax assets $ — $ —

SEGMENT REPORTING, GEOGRAPHIC_2

SEGMENT REPORTING, GEOGRAPHICAL INFORMATION (Tables)	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Revenues, gross profits and total assets for each segment	Three Months Ended March 31, 2019 2018 Revenue: United States $ 47,602 $ 6,727 Hong Kong $ -0- $ -0- $ 47,602 $ 6,727 Gross Profit United States $ 47,602 $ 6,727 Hong Kong $ -0- $ -0- $ 47,602 $ 6,727 March 31, 2019 December 31, 2018 Total Assets: United States $ 657,881 $ 658,350 Hong Kong 1,069 869 Total Assets $ 658,950 $ 659,219

ORGANIZATION - Purchase price a

ORGANIZATION - Purchase price allocation of acquisition (Details)	3 Months Ended
	Mar. 31, 2019USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Fair value of consideration issued	$ 250,000
Liabilities assumed	532,289
Total purchase consideration	782,289
Assets acquired	543,138
Goodwill	239,151
Total	$ 782,289

ORGANIZATION (Details Narrative

ORGANIZATION (Details Narrative) - USD ($)	Apr. 13, 2018	Feb. 16, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Repurchase of common stock, shares	2,000,000
Repurchase of common stock, purchase price	$ 350,000
Spinus membership interest acquired		100.00%
Spinus acquisition, Company shares issued		5,000,000
Spinus acquisition, obligation to a third party assumed		$ 250,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Concentration risk and accounts receivable balance and purchase concentration (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Customer A
Concentration risk	100.00%	100.00%
Accounts receivable balance	$ 62,256
Supplier A
Concentration risk	100.00%	100.00%

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Property and equipment (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Office equipment	$ 9,590	$ 9,590
Less: Accumulated Depreciation	(3,190)	(2,391)
Property and Equipment, Net	$ 6,400	$ 7,199

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Financial instruments that are measured at fair value on a recurring basis (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Derivative liabilities	$ 1,268,477	$ 1,199,514
Level I
Derivative liabilities
Level II
Derivative liabilities
Level III
Derivative liabilities	$ 1,268,477	$ 1,199,514

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Relevant exchange rates used (Details)	Mar. 31, 2019	Dec. 31, 2018
Balance sheet date
Exchange rate used, Hong Kong dollar per one U.S. dollar	.1274	.1277
Average rate for statements of operations and comprehensive loss
Exchange rate used, Hong Kong dollar per one U.S. dollar	.1274	.1276

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Accounting Policies [Abstract]
Depreciation expense	$ 799	$ 162
Advertising and marketing expenses	56,802	38,869
Research and development expenses	$ 53,204	$ 10,565

INTANGIBLE ASSETS - Patents (De

INTANGIBLE ASSETS - Patents (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Patents and license rights	$ 250,000	$ 250,000
Accumulated amortization	(46,875)	(36,458)
Net carrying amount	$ 203,125	$ 213,542

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 10,417

CONVERTIBLE NOTES PAYABLE - Sum

CONVERTIBLE NOTES PAYABLE - Summary of convertible note balance (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Principal balance	$ 1,461,875	$ 1,254,625
Unamortized discount	(727,917)	(740,523)
Ending balance, net	$ 733,958	$ 514,102

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	May 10, 2019	May 06, 2019	Mar. 31, 2019	Mar. 31, 2018	May 07, 2019	May 03, 2019	Mar. 07, 2019	Feb. 21, 2019	Feb. 05, 2019	Jan. 07, 2019	Dec. 31, 2018	Dec. 05, 2018	Nov. 15, 2018	Oct. 19, 2018	Aug. 29, 2018	Apr. 13, 2018
Convertible promissory notes, amount					$ 52,500	$ 58,000
Proceeds received	$ 47,500	$ 55,000
Original issue discount					$ 2,500
2017 Notes
Proceeds received				$ 710,000
March 2018 Note
Proceeds received				$ 50,000
Notes
Initial debt discount			$ 620,075
Interest expense			14,000
Initial derivative liability			634,075
Outstanding principal balance of note			165,000								$ 165,000
Note Issued Pursuant to Securities Purchase Agreement
Convertible promissory notes, amount																$ 442,175
Convertible promissory notes, interest rate																12.00%
Proceeds received			350,000
Original issue discount																$ 57,675
Disbursements for lender's transaction costs, fees and expenses																$ 34,500
Principal payments made on note			42,000
Initial debt discount			359,500
Interest expense			150,730
Initial derivative liability			510,230
Amortization of debt discounts charged to interest expense			48,906
Outstanding principal balance of note			60,375								132,375
Carrying value of note			55,385								78,479
Unamortized discounts on note			4,990								53,896
Note Issued Pursuant to Securities Purchase Agreement (2)
Convertible promissory notes, amount															$ 339,250
Convertible promissory notes, interest rate															12.00%
Proceeds received			280,000
Original issue discount															$ 44,250
Disbursements for lender's transaction costs, fees and expenses															15,000
Principal payments made on note			42,000
Initial debt discount			280,000
Interest expense			112,403
Initial derivative liability			392,403
Amortization of debt discounts charged to interest expense			77,071
Outstanding principal balance of note			219,250								261,250
Carrying value of note			73,924								38,853
Unamortized discounts on note			145,326								222,397
Note Issued Pursuant to Securities Purchase Agreement (3)
Convertible promissory notes, amount															$ 55,000
Convertible promissory notes, interest rate															12.00%
Proceeds received			50,000
Disbursements for lender's transaction costs, fees and expenses															$ 5,000
Initial debt discount			50,000
Interest expense			5,272
Initial derivative liability			55,272
Amortization of debt discounts charged to interest expense			16,806
Conversion of convertible debt, principal converted			$ 21,750
Conversion of convertible debt, shares issued			75,000
Outstanding principal balance of note			$ 33,250								55,000
Carrying value of note			32,944								37,888
Unamortized discounts on note			306								17,112
Note Issued Pursuant to Securities Purchase Agreement (4)
Convertible promissory notes, amount														$ 78,000
Convertible promissory notes, interest rate														12.00%
Proceeds received			75,000
Disbursements for lender's transaction costs, fees and expenses														$ 3,000
Initial debt discount			57,700
Initial derivative liability			57,700
Amortization of debt discounts charged to interest expense			15,175
Outstanding principal balance of note			78,000								78,000
Carrying value of note			45,392								30,217
Unamortized discounts on note			32,608								47,783
Note Issued Pursuant to Securities Purchase Agreement (5)
Convertible promissory notes, amount													$ 500,000
Convertible promissory notes, interest rate													12.00%
Proceeds received			458,500
Original issue discount													$ 37,500
Disbursements for lender's transaction costs, fees and expenses													$ 4,000
Initial debt discount			363,806
Initial derivative liability			363,806
Amortization of debt discounts charged to interest expense			101,327
Outstanding principal balance of note			500,000								500,000
Carrying value of note			248,321								146,994
Unamortized discounts on note			251,679								353,006
Note Issued Pursuant to Securities Purchase Agreement (6)
Convertible promissory notes, amount												$ 63,000
Convertible promissory notes, interest rate												12.00%
Proceeds received			60,000
Disbursements for lender's transaction costs, fees and expenses												$ 3,000
Initial debt discount			47,170
Initial derivative liability			47,170
Amortization of debt discounts charged to interest expense			12,543
Outstanding principal balance of note			63,000								63,000
Carrying value of note			29,213								16,670
Unamortized discounts on note			33,787								$ 46,330
Note Issued Pursuant to Securities Purchase Agreement (7)
Convertible promissory notes, amount										$ 150,000
Convertible promissory notes, interest rate										8.00%
Proceeds received			133,250
Original issue discount										$ 14,000
Disbursements for lender's transaction costs, fees and expenses										$ 2,750
Initial debt discount			111,500
Initial derivative liability			111,500
Amortization of debt discounts charged to interest expense			29,414
Outstanding principal balance of note			150,000
Carrying value of note			51,164
Unamortized discounts on note			98,836
Note Issued (8)
Convertible promissory notes, amount									$ 165,000
Convertible promissory notes, interest rate									8.00%
Proceeds received			47,500
Original issue discount									$ 16,500
Disbursements for lender's transaction costs, fees and expenses									$ 2,000
Initial debt discount			38,502
Initial derivative liability			38,502
Amortization of debt discounts charged to interest expense			6,900
Outstanding principal balance of note			55,000
Carrying value of note			15,898
Unamortized discounts on note			39,102
Note Issued Pursuant to Securities Purchase Agreement (9)
Convertible promissory notes, amount								$ 53,000
Convertible promissory notes, interest rate								12.00%
Proceeds received			50,000
Disbursements for lender's transaction costs, fees and expenses								$ 3,000
Initial debt discount			44,331
Initial derivative liability			44,331
Amortization of debt discounts charged to interest expense			5,230
Outstanding principal balance of note			53,000
Carrying value of note			10,899
Unamortized discounts on note			42,101
Note Issued Pursuant to Securities Purchase Agreement (10)
Convertible promissory notes, amount							$ 85,000
Convertible promissory notes, interest rate							12.00%
Proceeds received			77,900
Original issue discount							$ 3,000
Disbursements for lender's transaction costs, fees and expenses							$ 4,100
Initial debt discount			77,394
Initial derivative liability			77,394
Amortization of debt discounts charged to interest expense			5,310
Outstanding principal balance of note			85,000
Carrying value of note			5,816
Unamortized discounts on note			$ 79,184

DERIVATIVE LIABILITIES - Summar

DERIVATIVE LIABILITIES - Summary of activity related to derivative liabilities (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Notes to Financial Statements
Beginning balance	$ 1,199,514
Issued during period	271,727	2,060,656
Converted or paid	(155,154)	(894,929)
Change in fair value recognized in operations	(47,610)	33,787
Ending balance	$ 1,268,477	$ 1,199,514

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details Narrative)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Risk-free interest rate, minimum	2.42%	2.56%
Risk-free interest rate, maximum	2.44%	2.62%
Volatility, minimum	48.00%	61.00%
Volatility, maximum	49.00%	65.00%
Initial Derivative Liabilities for Convertible Notes Issued
Risk-free interest rate, minimum	2.51%
Risk-free interest rate, maximum	2.58%
Volatility, minimum	51.00%
Volatility, maximum	63.00%

NOTES PAYABLE - Note payables o

NOTES PAYABLE - Note payables outstanding (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Note payable, interest at 8%, matures September 6, 2018, in default	$ 330,033	$ 330,033
Other, due on demand	2,805	2,805
Total notes payable	$ 332,838	$ 332,838

RELATED PARTY TRANSACTIONS - Ex

RELATED PARTY TRANSACTIONS - Expenses to officers (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Expenses to officers	$ 120,000	$ 120,000
CEO, parent
Expenses to officers	45,000	30,000
CEO, subsidiary
Expenses to officers		30,000
COO (former) and CCO
Expenses to officers		30,000
COO, current
Expenses to officers	45,000
CFO
Expenses to officers	$ 30,000	$ 30,000

RELATED PARTY TRANSACTIONS - Am

RELATED PARTY TRANSACTIONS - Amounts owed to officers, included in accounts payable and accrued expenses, related party (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Due to related party	$ 530,117	$ 552,806
CEO, parent
Due to related party	8,925	22,825
CEO, subsidiary
Due to related party	151,453	162,215
COO (former) and CCO
Due to related party	211,115	236,905
COO, current
Due to related party	75,000	45,000
CFO
Due to related party	55,317	58,037
Due to stockholder
Due to related party	$ 28,307	$ 27,824

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)	3 Months Ended
	Mar. 31, 2019USD ($)shares
Commitments and Contingencies Disclosure [Abstract]
Monthly payment pursuant to consulting agreement | $	$ 8,500
Shares to be issued pursuant to consulting agreement	650,000
Unregistered shares to be issued to Draper pursuant to Consulting Agreement	1,800,000
Unregistered shares to be issued to Patchen pursuant to Consulting Agreement	20,000

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of effective income tax rate (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Pre-tax loss	$ (904,155)	$ (257,948)
U.S. federal corporate income tax rate	21.00%	21.00%
Expected U.S. income tax credit	$ (189,873)	$ (54,169)
Tax rate difference between U.S. and foreign operations	231	1,469
Permanent differences	111,325
Change of valuation allowance	78,317	52,700
Effective tax expense

INCOME TAXES - Deferred tax ass

INCOME TAXES - Deferred tax assets (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Net operating losses carried forward	$ 648,139	$ 569,822
Less: Valuation allowance	(648,139)	(569,822)
Net deferred tax assets

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	Mar. 31, 2019USD ($)
United States
Net operating loss carryforwards	$ 2,619,000
Hong Kong
Net operating loss carryforwards	$ 593,000

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative)	3 Months Ended
	Mar. 31, 2019USD ($)$ / sharesshares
Conversion of convertible debt, aggregate principal and accrued interest | $	$ 51,750
Conversion of convertible debt, shares issued	230,844
Conversion of convertible debt, conversion price | $ / shares	$ 0.224
October PPM
Common stock sold, shares	160,000
Common stock sold, price per share | $ / shares	$ 0.50
Common stock sold, proceeds received | $	$ 80,000
Services provided
Common stock issued for services, shares	171,400

SEGMENT REPORTING, GEOGRAPHIC_3

SEGMENT REPORTING, GEOGRAPHICAL INFORMATION - Revenues, gross profits and total assets for each segment (Details) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Revenue	$ 47,602	$ 6,727
Gross Profit	47,602	6,727
Total Assets	658,950		$ 659,219
United States
Revenue	47,602	6,727
Gross Profit	47,602	6,727
Total Assets	657,881		658,350
Hong Kong
Revenue
Gross Profit
Total Assets	$ 1,069		$ 869

GOING CONCERN AND MANAGEMENT'_2

GOING CONCERN AND MANAGEMENT'S PLANS (Details Narrative) - USD ($)	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Stockholders' deficit	$ (2,706,380)	$ (2,348,360)	$ (1,409,177)	$ (1,415,563)
Working capital deficit	$ (3,155,055)

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	May 10, 2019	May 06, 2019	May 15, 2019	Apr. 30, 2019	May 07, 2019	May 03, 2019
Subsequent Events [Abstract]
Common stock issued upon conversion of principal of convertible notes, shares			2,230,008
Common stock issued upon conversion of principal of convertible notes, amount			$ 41,960
Convertible promissory notes, amount					$ 52,500	$ 58,000
Proceeds received	$ 47,500	$ 55,000
Original issue discount					$ 2,500
Units sold pursuant to private placement				40,000
Units sold pursuant to private placement, price per Unit				$ 0.50
Units sold pursuant to private placement, common stock issued				40,000
Units sold pursuant to private placement, warrants to purchase common stock issued				40,000
Units sold pursuant to private placement, proceeds received				$ 20,000
Warrant issued, shares available for purchase					18,333
Warrant issued, exercise price					$ 1.50
Warrant issued, funding received under Second Tranche	$ 23,500