Gex Management (GXXM) 10-Q 19 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 19, 2018
Document and Entity Information
Entity Registrant Name	GEX MANAGEMENT, INC.
Entity Central Index Key	1,681,556
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Trading Symbol	GXXM
Entity Common Stock, Shares Outstanding		30,318,847
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,018

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Current Assets:
Cash and Cash Equivalents	$ 137,850	$ 410,096
Accounts Receivable, net	324,435	91,532
Accounts Receivable - Related Party		30,771
Other Current Assets	1,396,390	88,749
Total Current Assets	1,858,675	621,148
Property and Equipment (Net)	13,107,792	2,463,377
Investment in PE	11,120
Other Assets	3,700	4,471
TOTAL ASSETS	14,981,288	3,088,996
Current Liabilities:
Accounts Payable	58,998	48,280
Accrued Expenses and Other	1,246,142	20,514
Derivative Liability, Others	27,525
Accrued Interest Payable	933,469	7,433
Notes Payable Current Portion	3,205,385	56,649
Total Current Liabilities	5,471,519	132,876
Non-Current Liabilities
Notes Payable	1,210,220	1,254,271
Other Non-Current Liabilities	476,291
Line of Credit	1,428,314	352,100
Total Long Term Liabilities	3,114,826	1,606,371
TOTAL LIABILITIES	8,586,344	1,739,247
SHAREHOLDERS' EQUITY (DEFICIT)
Preferred Stock, $0.001 par value, 20,000,000 shares authorized, 0 shares issued and outstanding
Common Stock, $0.001 par value, 200,000,000 shares authorized, 27,843,674 and 11,797,231 shares issued and Outstanding as September 30, 2018 and December 31, 2017, respectively	27,844	11,797
Additional Paid In Capital	9,200,576	2,651,178
Retained Deficit	(2,833,476)	(1,313,226)
TOTAL SHAREHOLDERS' EQUITY (DEFICIT)	6,394,943	1,349,749
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)	$ 14,981,288	$ 3,088,996

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Preferred stock shares par value	$ 0.001	$ 0.001
Preferred stock shares authorized	20,000,000	20,000,000
Preferred stock shares issued	0	0
Preferred stock shares outstanding	0	0
Common stock shares par value	$ .001	$ 0.001
Common stock shares authorized	200,000,000	200,000,000
Common stock shares issued	27,843,674	11,797,231
Common stock shares outstanding	27,843,674	11,797,231

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Revenues	$ 3,093,477	$ 2,495,135	$ 9,763,258	$ 5,489,763
Revenues - Related Party	0	10,000	0	74,000
Total Revenues (1)	3,093,477	2,505,135	9,763,258	5,563,763
Cost of Revenues	2,349,304	2,384,582	8,437,578	5,522,260
Gross Profit (Loss)	744,173	120,553	1,325,681	41,503
Operating Expenses
Depreciation and Amortization	323,777	21,676	358,085	36,328
Selling and Advertising	926	78,521	99,375	108,875
General and Administrative	578,666	215,872	2,385,437	552,211
Total Operating Expenses	903,370	316,069	2,842,897	697,414
Total Operating Income (Loss)	(159,197)	(195,516)	(1,517,216)	(655,911)
Other Income (Expense)
Gain on Extinguishment of Debt				172,872
Gain on Disposition of Asset/Equity Interest	4,250,000		4,250,000
Income from Other	27,241		62,438
Derivative Loss	(78,626)		(99,081)
Interest Income( Expenses)	(3,415,503)	(1,452)	(4,152,557)	(11,744)
Net Other Income (Expense)	783,112	(1,452)	60,800	161,128
Net income (loss) before income taxes	623,916	(196,968)	(1,456,416)	(494,783)
Provision for income taxes
Net Income Attributable to Non Controlling Interest	63,834	0	63,834	0
NET INCOME (LOSS)	$ 560,082	$ (196,968)	$ (1,520,250)	$ (494,783)
BASIC and DILUTED
Weighted Average Shares Outstanding	13,369,097	8,632,432	12,575,580	8,498,281
Earnings (loss) per Share	$ 0.04	$ (0.023)	$ (0.12)	$ (0.06)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash Flows (used by) Operating Activities:
Net Loss	$ (1,520,250)	$ (494,783)
Adjustments to reconcile net loss to net cash (used in) operating activities:
Depreciation and Amortization	358,085	15,139
Shares Issued for Services	450,650	74,751
Derivative Loss	27,525
Warrants issued for debt issuance costs	78,751
Bad Debt Expense	92,102
Gain on Sale of Investment	(4,250,000)
Gain on Extinguishment of Debt		(172,872)
Changes in assets and liabilities:
Accounts receivable	(325,005)	69,602
Accounts receivable - Related Party	30,771	23,500
Other current assets	(1,307,641)	(89,165)
Note Receivable - Related Party
Deposits & Other Assets	750,771	(3,700)
Accounts Payable	10,718	64,268
Accounts payable - Related Party		(39,900)
Accrued expenses	1,225,628	(1,820)
Accrued interest payable	926,036	11,744
Net cash (used in) operating activities	(3,451,860)	(543,236)
Cash Flows from (used in) Investing Activities:
Purchase of customer contracts		(37,500)
Investment in Payroll Express	(500,000)
Deposit for purchase of equity	(250,000)
Purchase of fixed assets		(4,113)
Net cash (used in) Investing Activities:	(750,000)	(41,613)
Cash Flows from (used in) Financing Activities:
Proceeds from common stock/ APIC	1,565,445	514,086
Proceeds from notes payable - related party		50,000
Payments on notes payable - related party	1,076,214
Payments/Proceeds on long term debt	432,241
Payments/Proceeds from notes payable (net)	855,715
Net cash provided by financing activities	3,929,614	564,086
NET INCREASE (DECREASE) IN CASH	(272,246)	(20,763)
CASH AT BEGINNING OF PERIOD	410,096	307,395
CASH AT END OF PERIOD	137,850	286,632
SUPPLEMENTAL DISCLOSURES:
Income taxes paid
Interest paid	3,381,666
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Accounts Payable converted to Common Stock		45,000
Debt and Interest converted to Common Stock		345,745
Purchase of fixed assets	(11,000,000)
Proceeds on sale of assets	5,000,000
Proceeds from common stock/APIC	4,875,000
Payments/Proceeds from notes payable	1,125,000
Shares Issued for Services	$ 450,650	$ 74,751

Description of Business and Sig

Description of Business and Significant Accounting Policies	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Description of Business and Significant Accounting Policies	NOTE 1. DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES Organization and Description of Business GEX Management, Inc. (“GEX”, the “Company”, “we”, “our”, “us”) is a professional services company that was originally formed in 2004 as Group Excellence Management, LLC d/b/a MyEasyHQ. The Company converted from a limited liability company to a C corporation in March 2016, and changed its name to GEX Management, Inc. in April 2016. On January 25, 2017, GEX obtained its license to operate as a Professional Employer Organization (“PEO”), and we began offering PEO services in April 2017. The Company formed GEX Staffing, LLC (“GEX Staffing”) in March 2017. The initial funding and first transactions occurred in GEX Staffing in September 2017. The consolidated financials include the accounts of GEX Staffing, LLC. Staffing and PEO services make up a majority of our revenue. Material Definitive Agreements On December 29, 2017 GEX purchased 100% of the membership interest in AMAST Consulting, LLC (“AMAST”), which owned a multi-use office building in Lowell, Arkansas, which had an occupancy rate of 100% at the time of the acquisition. The terms of the Agreement to purchase AMAST include the fulfillment of the lease obligations of the current tenants, as well as the assumption of the debt that is collateralized by the building and associated property. The consolidated financials include the assets and debt of AMAST. On May 2, 2018, the Company purchased a 25% interest in Payroll Express, LLC (PE), a California limited liability company for $500,000 in cash. The Company recognized this investment under the equity method due to its ability to exercise significant influence over the operating and financial policies of PE. Additionally, the Company had the right, but not the obligation, to purchase an additional 26% interest under similar terms. On June 11, 2018, the Company paid $250,000 in cash to the owners of Payroll Express as a deposit towards purchasing additional shares in PE and is recorded in Other Assets on the Balance Sheet On August 3, 2018, the Company entered into a Membership Interest Purchase Agreement with PE, pursuant to which the Company purchased an additional 26% of the membership interests of PE for a purchase price of (a) $250,000, plus (b) warrants (the “Warrants”) to purchase 2,000,000 shares of the Company’s common stock. As a result of this transaction, the Company owned a total of 51% of the membership interests of PE. The Warrants were exercisable for a period of 24 months from the date of issuance. The Warrants provided for the purchase of shares of the Company’s Common Stock an exercise price of $1.06 per share. The Warrants were exercisable for cash, or on a cashless basis. The number of shares of Common Stock to be deliverable upon exercise of the Warrants were subject to adjustment for subdivision or consolidation of shares and other standard dilutive event. On September 28, 2018, the Company, consummated a real property purchase and sale transaction (“Setco Property Purchase Transaction”) with Setco International Forwarding Corporation, a Texas corporation (“Setco”), pursuant to which the Company purchased a 16.84 acre tract of land from Setco, located at 13000 S. Lyndon B. Johnson Freeway in Dallas, Texas, for an aggregate purchase price of $11,000,000, paid as follows: ● $1,125,000, by the Company’s execution and delivery of a Real Estate Lien Note made to Setco (the “September 2018 Note”); ● $4,875,000, by the Company’s issuance to Setco of 15,000,000 shares of the Company’s common stock (valued at $0.325 per share); and ● $5,000,000, by the Company’s transfer to Setco of the Company’s 51% ownership interest in Payroll Express. Basis of Presentation Our financial statements have been prepared in conformity with accounting principles generally accepted in the United States (“GAAP”), as well as the applicable regulations and rules of the Securities and Exchange Commission (“SEC”). This requires management to make estimates and assumptions that affect the amounts reported in the financial statements and their accompanying notes. The actual results could differ from those estimates. The accompanying interim, unaudited consolidated financial statements and related financial information should be read in conjunction with the audited financial statements and the related notes thereto for the year ended December 31, 2017 included in the Company’s Annual Report on Form 10-K, filed with the SEC on April 10, 2018. All adjustments necessary for a fair statement of the results for the interim periods have been made. All adjustments are of a normal and recurring nature. Principles of Consolidation The consolidated financial statements include the accounts of GEX Management, Inc. and its wholly owned subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation. There have been no significant changes to our accounting policies that have a material impact on our financial statements and accompanying notes. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include cash in banks and short-term investments with original maturities of three months or less. Accounts Receivable Accounts receivable consists of accrued services and consulting receivables due from customers and are unsecured. The receivables are generally due within 30 to 45 days after the date of the invoice. Accounts receivable is carried at their face amount, less an allowance for doubtful accounts. GEX’s policy is not to charge interest on receivables after the invoice becomes past due. Write-offs are recorded at the time when a customer receivable is deemed uncollectible. The Company incurred $92,102 of bad debt expense for the nine months ended September 30, 2018. No bad debt expense was incurred for the nine months ended September 30, 2017. Equity Method Investments The Company has accounted for its investment in Payroll Express, LLC (“PE”), a Santa Clara, CA based professional services firm that provides a wide array of back office and managed services related to medical staffing needs for its healthcare clients that includes clinical practices and Ambulatory Surgery Centers (ASCs), as an equity method investment due to its ability to assert significant influence over PE’s operational and financial policies. This investment was initially accounted for at cost. The Company recognizes its proportionate share of PE’s earnings (after the effect of basis differences) as an increase in its Investment in PE and as Income from Investment in PE. Property and Equipment Property and Equipment, net is carried at the cost of purchase, acquisition or construction, and is depreciated over the estimated useful lives of the assets. Assets acquired in a business combination are stated at estimated fair value. Costs associated with repair and maintenance are expensed as they are incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Depreciation and amortization are provided using the straight-line methods over the useful lives of the assets as follows: Useful Life Buildings 30 Years Office Furniture & Equipment 5 Years Impairment of Long-Lived Assets The Company records an impairment of long-lived assets used in operations, other than goodwill, and its equity method investments when events or circumstances indicate that the asset might be impaired and the estimated undiscounted cash flows to be generated by those assets over their remaining lives are less than the carrying amount of those items. The net carrying value of assets not recoverable is reduced to fair value, which is typically calculated using the discounted cash flow method. Revenue Recognition Effective on January 1, 2018, the Company adopted Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) GEX enters into contracts with its clients for professional services, staffing and/or PEO services. GEX’s contract stipulates the rate and price charged to each client. GEX’s contracts for these services are generally cancellable at any time by either party with 30-days’ written notice. GEX fulfills its performance obligations each month, and the contracts generally have a term of one year with an automatic renewal after 12 months. The duration between invoicing and when GEX completes its contractual, performance obligations are satisfied is not significant. For the Company’s PEO services, payment is generally due on the date the invoice is sent to the client. For staffing and professional services payment is generally due 30 days after the invoice is sent to the client. GEX does not have significant financing components or significant payment terms. GEX’s revenue is generally recognized ratably, month-to-month as co-employees or staffed employees perform their service at the client’s worksite. Generally, GEX’s PEO clients are invoiced concurrently with each payroll of its co-employees, and clients that utilize GEX’s staffing and back office services are billed concurrently with each payroll or on a monthly basis. PEO Services Professional Employment Organization (“PEO”) service revenues represent the fees charged to clients for administering payroll and payroll tax transactions for our clients’ Co-Employed Employees (“CEEs”), access to our HR and benefits administration services, consulting related to employment and benefit law compliance and general employment consulting related fees. PEO service revenues are recognized in the period the PEO services are performed as stipulated in the Client Service Agreement (“CSA”), where these fees are fixed or determinable, when the PEO client is invoiced and collectability is reasonably assured. GEX is not considered the primary obligor with respect to CEE’s payroll and payroll tax, and insurance payments and therefore, these payments are not reflected as either revenue or expense in our statements of operations. PEO-related revenues also include revenues generated from insurance administration for our PEO clients. These insurance-related revenues include insurance-related billings, as well as administrative fees that GEX collects from PEO clients and withholds from CEEs for health benefit insurance plans provided by third-party insurance carriers. Insurance-related revenues are recognized over the period the insurance coverage is provided and where collectability is reasonably assured. Sta fin Services and Professional Services Staffing services revenue is derived from supplying temporary staff to clients. Temporary staff generally consists of temporary workers working under a contract for a fixed period of time, or on a specific client project. The temporary staff includes both GEX employees and third-parties contracted by GEX. Temporary staff are provided to clients through a Staffing Service Agreement (‘SSA’) involving a specified service that the temporary staff will provide to the client. When GEX is the principal or primary obligor for the temporary staff, GEX records the gross amount of the revenue and expense from the SSA. GEX is generally the primary obligor when GEX is responsible for the fulfillment of services under the SSA, even if the temporary staff are not employees of GEX. This typically occurs when GEX contracts third-parties to fulfill all or part of the SSA with the client, but GEX remains the holder of the credit risk associated with the SSA, and GEX has total discretion in establishing the pricing under the SSA. All other Professional Services revenues are recognized in the period the services are performed as stipulated in the client’s Outsourcing Agreement, when the client is invoiced, and collectability is reasonably assured. Revenue recognition for arrangements with multiple deliverables constituting a single unit of accounting is recognized generally over the greater of the term of the arrangement or the expected period of performance. Income Taxes The Company uses the liability method in the computation of income tax expense and the current and deferred income taxes payable. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. Fair Value Measurements ASC Topic 820 defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and requires certain disclosures about fair value measurements. In general, fair value of financial instruments is based upon quoted market prices, where available. If such quoted market prices are not available, fair value is based upon internally developed models that primarily use, as inputs, observable market-based parameters. Valuation adjustments may be made to ensure that financial instruments are recorded at fair value. These adjustments may include amounts to reflect counterparty credit quality and the Company’s credit worthiness, among other things, as well as unobservable parameters. Earnings Per Share Earnings per share are calculated in accordance with ASC 260 “Earnings per Share”. Basic income (loss) per share is computed by dividing the period income (loss) available to common shareholders by the weighted average number of common shares outstanding. Diluted earnings (loss) per share is computed by dividing the income (loss) available to common share holders by the weighted average number of common shares outstanding plus additional common shares that would have been outstanding if dilutive potential common shares had been issued. For purposes of this calculation, common stock dividends, warrants and options to acquire common stock, would be considered common stock equivalents in periods in which they have a dilutive effect and are excluded from this calculation in periods in which these are anti-dilutive to the net loss per share. As of September 30, 2018, the Company had 80,000 potentially dilutive shares pursuant to convertible debt and 90,000 potentially dilutive warrant shares outstanding. At December 31, 2017, the Company has no potentially dilutive common shares. Earnings per share information for the three and nine months ended September 30, 2017 has been retroactively adjusted to reflect the stock split that occurred in December 2017. Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation. Such reclassifications have had no effect on the financial position as of December 31, 2017 or operations or cash flows for the periods ended September 30, 2018. Going Concern To date, the Company has funded its operations primarily through public and private offerings of common stock, our line of credit, short- term discounted and convertible notes payable. The Company has identified several potential financing sources in order to raise the capital necessary to fund operations through September 30, 2019. In addition to the aforementioned current sources of capital that will provide additional short-term liquidity, the Company is currently exploring various other alternatives including debt and equity financing vehicles, strategic partnerships, government programs that may be available to the Company, as well as trying to generate additional sales and increase margins. However, at this time the Company has no commitments to obtain any additional funds, and there can be no assurance such funds will be available on acceptable terms or at all. If the Company is unable to obtain additional funding and improve its operations, the Company’s financial condition and results of operations may be materially adversely affected and the Company may not be able to continue operations, which raises substantial doubt about its ability to continue as a going concern. Additionally, even if the Company raises sufficient capital through additional equity or debt financing, strategic alternatives or otherwise, there can be no assurances that the revenue or capital infusion will be sufficient to enable it to develop its business to a level where it will be profitable or generate positive cash flow. If the Company raises additional funds through the issuance of equity or convertible debt securities, the percentage ownership of our stockholders could be significantly diluted, and these newly issued securities may have rights, preferences or privileges senior to those of existing stockholders. If the Company incurs additional debt, a substantial portion of its operating cash flow may be dedicated to the payment of principal and interest on such indebtedness, thus limiting funds available for business activities. The terms of any debt securities issued could also impose significant restrictions on the Company’s operations. Broad market and industry factors may seriously harm the market price of our common stock, regardless of our operating performance, and may adversely impact our ability to raise additional funds. Similarly, if the Company’s common stock is delisted from the public exchange markets, it may limit its ability to raise additional funds. The consolidated financial statements for the three and nine months ended September 30, 2018 were prepared on the basis of a going concern which contemplates that the Company will be able to realize assets and discharge liabilities in the normal course of business. Accordingly, they do not give effect to adjustments that would be necessary should the Company be required to liquidate its assets. The ability of the Company to meet its total liabilities of $9,402,000 at September 30, 2018, and to continue as a going concern is dependent upon the availability of future funding, continued growth in billings and sales contracts, and the Company’s ability to profitably meet its after-sale service commitments with its existing customers. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Other Current Assets

Other Current Assets	9 Months Ended
	Sep. 30, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Current Assets	NOTE 2. OTHER CURRENT ASSETS At September 30, 2018 and December 31, 2017, Other Current Assets were as follows: September 30, 2018 December 31, 2017 Other Current Assets: Prepaids $ 1,229,014 $ 116,623 Other Current Assets 167,376 2,709 Acquired Customer Contracts - 37,500 Accumulated Amortization - (68,083 ) Total Other Current Assets $ 1,396,390 $ 88,749 In 2017, the Company purchased customer contracts on March 31, 2017 and started amortizing those contracts in April 2017 along with other contracts entered into in the 2nd quarter of 2017. The Company fully amortized the contracts at December 31, 2017 so it recorded no amortization in the three or nine months ended September 30, 2018.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2018
SHAREHOLDERS' EQUITY (DEFICIT)
Stockholders' Equity	NOTE 3. STOCKHOLDERS’ EQUITY General The Company is authorized to issue 200,000,000 common shares at a par value of $0.001 per share. These shares have full voting rights. In April 2018, the Company issued shares of 125,000 of common stock at $3.49 per share to a non-officer employee. The Company recognized compensation expense of $450,650 recorded in General and Administrative Expenses on the Consolidated Statement of Operations for the nine months ended September 30, 2018. At September 30, 2018 and December 31, 2017, there were 27,829,570 and 11,797,231 common shares outstanding, respectively. Also, in April 2018, the Company agreed to issue 19,456 shares of common stock for $48,640. The related shares were not issued as of September 30, 2018 and the amount due was recorded in Accrued Expenses on the Consolidated Balance Sheet. The Company is authorized to issue 20,000,000 preferred shares at a par value of $0.001 per share. These shares have full voting rights. At September 30, 2018 and December 31, 2017 there were no preferred shares outstanding. The preferred stock ranks senior to the common stock of the Company in each case with respect to dividend distributions and distributions of assets upon the liquidation, dissolution or winding up of the Company whether voluntary or involuntary. During the three months ended June 30, 2017, GEX entered into a Conversion Agreement with two consultants that had a $45,000 balance with the Company and issued a total of 30,000 shares of the Company’s common stock at a cost basis of $1.50 per share in order to settle this outstanding balance. During the three months ended June 30, 2017, the Company issued 115,248 shares of its common stock to its Chief Executive Officer under a Debt Conversion Agreement, for the extinguishment of $345,745 in debt and accrued interest owed by GEX under the Line of Credit as of the Debt Conversion date. During the three months ended June 30, 2017, the Company also issued a total of 14,252 and 2,500 shares of the Company’s common stock to a third-party investor and a third-party advisor, respectively. During the three months ended September 30, 2018, the Company issued the following unregistered securities. The issuance of securities in connection with these transactions was exempt from registration under Section 4(a)(2) and/or Rule 506 of Regulation D as promulgated by the Securities and Exchange Commission (the “SEC”) under of the Securities Act of 1933, as amended (the Securities Act”), as transactions by an issuer not involving a public offering. On July 9, 2018, the Company issued 58,500 shares of common stock at no cost basis for consulting services. On July 19, 2018, the Company issued 206,500 shares of common stock at no cost basis for consulting services. On July 25, 2018, the Company issued 12,668 shares of common stock at no cost basis for consulting services. On July 30, 2018, the Company issued 100,000 shares of common stock at no cost basis for consulting services. On August 2, 2018, the Company issued 207,339 shares of common stock at no cost basis in connection with issuance of a convertible note payable as a commitment fee. On August 7, 2018, the Company issued 50,000 shares of common stock at no cost basis for consulting services. On August 27, 2018, the Company issued 15,000 shares of common stock at no cost basis for consulting services. On September 10, 2018, the Company issued 220,000 shares of common stock at no cost basis for consulting services. On September 14, 2018, the Company issued 50,000 shares of common stock at no cost basis for consulting services. On September 25, 2018, the Company issued 1,436 shares of common stock at no cost basis for consulting services. On September 26, 2018, the Company issued 15,000,000 shares of common stock at no cost basis related to a real property purchase acquisition transaction. Warrants In May 2018, the Company issued 50,000 warrant shares related to the issuance of convertible notes payable. These warrants have a five- year term with a conversion price of $4.00 per common share. In June 2018, the Company issued 40,000 warrant shares related to the issuance of a note payable. These warrants have a two-year term with a conversion price of $1.66 per common share. Upon issuance, the fair value of these warrants totaled $78,751. The following table outlines the activity relative to these warrants for the 9 months ended September 30, 2018: Weighted- Number of Average Warrant Shares Exercise Price Outstanding, at December 31, 2017 - $ - Granted 90,000 2.96 Exercised - - Forfeited or expired - - Outstanding, at end of period 90,000 2.96 Exercisable, at September 30, 2018 90,000 $ 266,400 Weighted average fair value of warrants granted during the period $ 86,360 The following table summarizes the warrants outstanding as of September 30, 2018: Exercise Prices Number of Warrants Outstanding Weighted - Average Remaining Contractual Life of Warrants Outstanding Number of Warrants Exercisable $ 4.00 50,000 4.84 years 50,000 $ 1.66 40,000 1.52 years 40,000 90,000 90,000

Notes Payable

Notes Payable	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Notes Payable	NOTE 4. NOTES PAYABLE At September 30, 2018 and December 31, 2017, Notes Payable were as follows: September 30, 2018 Dec 31, 2017 Note Payable: Real Estate Lien Interest at 4.5%; $9,540 monthly principal & interest; Balloon payment due March 22, 2022 $ 1,210,220 $ 1,310,920 Discounted Notes Payable: Weekly payments totaling $26,654 Daily payments totaling $91,108 Debt matures by March 21,2019 3,440,825 - Less Discounts on Notes Payable (2,581,219 ) - Discounted Note Payable: Principal and interest 500,000 - Interest at 15% Less Discount on Notes Payable - - Convertible Notes Payable: Principal and interest 854,363 - Interest at 10% Less Discount on Notes Payable (273,251 ) - Discounted Note Payable - Related Party: Weekly payments of $44,995 Debt matures on November 9, 2018 464,397 - Less Discount on Notes Payable (291,850 ) - Note Payable - Related Party: Line of Credit; Due April 1, 2020 1,428,314 352,100 Interest at 6% Total Notes Payable 6,320,211 1,663,020 Less Current Portion (3,205,385 ) (56,649 ) Long-term Notes Payable $ 3,114,826 $ 1,606,371 On March 6, 2018, the Company entered into an Agreement to sell $1,066,050 of the Company’s future receipts for $772,500 to provide liquidity for the Company’s expansion opportunities. During the three months ended June 30, 2018, the Company entered into six discounted Notes Payable Agreements to sell its future accounts receivable and revenues to provide liquidity for working capital and the Company’s expansion opportunities. On April 18, 2018, the Company entered into an Agreement to sell $490,000 of the Company’s future accounts receivable for $350,000. On April 25, 2018, the Company entered into an Agreement to sell $299,800 of the Company’s future accounts receivable for $200,000. On April 25, 2018, the Company entered into an Agreement to sell $374,750 of the Company’s future accounts receivable for $250,000. On May 31, 2018, the Company sold $583,600 of its future accounts receivable for $400,000. On June 14, 2018, the Company entered into an Agreement to sell $299,800 of the Company’s future receivables for $200,000. On June 27, 2018, the Company sold $909,350 of its future accounts receivable for $650,000. On July 9, 2018, the Company entered into a discounted Note Payable agreement to sell its future accounts receivable of $246,500 for $170,000. On July 10, 2018, the Company entered into a discounted note payable agreement to sell $437,700 of its future accounts receivable for $300,000. On July 23, 2018, the Company entered into a discounted Note Payable agreement to sell its future accounts receivable of $246,500 for $170,000. On July 31, 2018, the Company entered into a discounted Note Payable agreement to sell its future accounts receivable of $539,640 for $360,000. On August 14, 2018, the Company entered into a discounted Note Payable agreement to sell its future accounts receivable of $149,900 for $100,000. On August 17, 2018, the Company entered into a discounted Note Payable agreement to sell its future accounts receivable of $149,900 for $100,000. On August 24, 2018, the Company entered into a discounted Note Payable agreement to sell its future accounts receivable of $224,850 for $150,000. On August 29, 2018, the Company entered into a factoring agreement with Complete Business Solutions (“CBSG”) wherein CBSG will work as a strategic partner with the Company to provide liquidity for working capital and the Company’s expansion opportunities (organic and inorganic) on an ongoing basis. During the three months ended September 30, 2018, CBSG has purchased future receivables for a total of 1,332,983 in relation to the factoring agreement. On April 26, 2018, the Company entered into two Securities Purchase Agreements, pursuant to which the Company issued Convertible Promissory Notes (“the Notes”) with principal amounts totaling up to $1,000,000, bearing interest at 10% per annum. The total amounts of the Notes that can be funded (consideration that can be loaned to the Company) is up to $887,500, after discounts of $112,500 prorated over the term of the Notes. Amounts borrowed by the Company mature in twelve months after the date of funding and can be prepaid up to six months after issuance subject to prepayment penalties and approval by the Note holders. Any amounts outstanding on the Notes can be converted into Common Stock at a conversion price of $2.50 per share for the first six months and at a discount of up to 50% thereafter to the then current market value of the Company’s stock commencing six months after issuance. Conversion is at the sole discretion of the holders of the Notes. In May 2018, the Company borrowed $200,000 under the Notes, and received $175,000 after giving effect to discounts of 10% for each note and origination fees. The Notes are personally guaranteed by Carl Dorvil and by Chelsea Christopherson, who are currently beneficiary shareholders with the Company and previously held the positions of CEO and COO respectively. The Company incurred a total of $5,000 related to origination fees on the Notes. Additionally, the Company issued 50,000 warrant shares for debt issuance costs at an exercise price of $4.00 per share. The warrants are exercisable for five years and had a fair market value of $31,852 on the date of issuance. The Notes bear interest at 10% per annum. The conversion options are considered to be derivative liabilities with a fair value of zero at inception. On September 30, 2018, the fair value of the derivative liabilities was $27,524. On April 26, 2018, the Company entered into a convertible note payable for $146,681 bearing interest at 10% per annum. All principal and interest is due on April 26, 2019. The note is convertible at $2.50 per share. On April 26, 2018, the Company entered into a convertible note payable for $146,681 bearing interest at 10% per annum. All principal and interest is due on April 26, 2019. The note is convertible at $2.50 per share. On August 1, 2018, the Company entered into a convertible note payable for $226,000 bearing interest at 12% per annum. All principal and interest is due on January 27, 2019. The note is convertible at the lesser of $2.50 per share or 65% of the market price on the date of conversion. In connection with this note payable, on August 9, 2018, the Company issued 207,339 shares for its common stock as a commitment fee. On August 14, 2018, the Company entered into a convertible note payable for $250 ,000 bearing interest at 10% per annum. All principal and interest is due on May 6, 2019. The note is convertible at $2.50 per share. On August 24, 2018, the Company entered into a convertible note payable for $85,000 bearing interest at 10% per annum. All principal and interest is due on August 24, 2019. The note is convertible at $2.50 per share. On June 4, 2018, the Company entered into a discounted Promissory Note Payable with a principal balance of $500,000 and bearing interest at a rate of 15% per annum. This note is personally guaranteed by Carl Dorvil, beneficiary shareholder and former CEO of the Company. In connection with this note, the Company issued 40,000 warrant shares for its common stock. The exercise price for the warrants is $1.66 per common share and the warrants expire in 24 months from date of issuance. The Company recognized $47,335 of interest expense, including the amortization of debt issuance costs and the discount related to the Notes for the three and nine months ended September 30, 2018. This note was due to be paid in full by August 1, 2018. The Company is currently in negotiations to restructure this loan, as it was originally intended as a bridge loan with a term of 57 days. Pursuant to these negotiations, in August 2018, the maturity date on the note was extended to August 30, 2018 with negotiations currently underway to extend the tenure. The Real Estate Lien Note related to the Arkansas building property had a balance of $1,210,220. The following is a schedule of the minimum principal payments required under the loan as of September 30, 2018: Year Ended Amount Remainder of 2018 $ 15,061 2019 61,697 2020 64,813 2021 67,791 2022 70,906 2023 and beyond 929,681 Total $ 1,210,220

Accounts Receivable and Concent

Accounts Receivable and Concentration of Credit Risk	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Accounts Receivable and Concentration of Credit Risk	NOTE 5. ACCOUNTS RECEIVABLE AND CONCENTRATION OF CREDIT RISK As of September 30, 2018, one customer accounted for 15% while two other customers accounted for 26% of the Company’s outstanding accounts receivable balance. As of December 31, 2017, three customers made up 86% of the Company’s outstanding accounts receivable balance, and 25% were related party receivables as of December 31, 2017. The Company had no related party receivables at September 30, 2018. In September, the Company terminated contract with 2 customers who accounted for 83% of the Company’s net staffing revenue for the three months ended September 30, 2018. While the Company is having ongoing discussions with the customers to renegotiate the contracts on more favorable terms compared to the previous service agreement, there is no guarantee that these contracts will be signed in the future.

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment	NOTE 6. PROPERTY AND EQUIPMENT The Company had the following property and equipment as of September 30, 2018 and December 31, 2017: Sep 30, 2018 Dec 31, 2017 Land $ 11,333,778 $ 333,778 Buildings 2,125,642 2,125,642 Office Equipment 5,844 5,844 Total Fixed Assets 13,465,264 2,465,264 Accumulated Depreciation (41,682 ) (1,887 ) Property and Equipment, net $ 13,423,582 $ 2,463,377 Depreciation expense was $5,487 and $14,508 for the three months ended September 30, 2018 and 2017, respectively. Depreciation expense for the nine months ended September 30, 2018 and 2017, was $39,795 and $14,652, respectively.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 7. RELATED PARTY TRANSACTIONS Policy on Related Party Transactions The Company has a formal, written policy that includes procedures intended to ensure compliance with the related party provisions in common practice for public companies. For purposes of the policy, a “related party transaction” is a transaction in which the Company participates and in which a related party (including all of GEX’s directors and executive officers) has a direct or indirect material interest. Any transaction exceeding the 1% threshold, and any transaction involving consulting, financial advisory, legal or accounting services that could impair a director’s independence, must be approved by the Board of Directors. Any related party transaction in which an executive officer or a Director has a personal interest, must be approved by the Board of Directors, following appropriate disclosure of all material aspects of the transaction. Related Party Transactions Debt A reements On March 1, 2015 the Company entered into a Line of Credit Agreement with P413 at an interest rate of 6%. This line of credit has a balance of $1,218,600 and $352,100 at September 30, 2018 and December 31, 2017, respectively. On May 2, 2018, this line of credit was extended to April 1, 2020. Professional Service A reements On March 1, 2015 the Company entered into an Outsourcing Agreement with P413 Management, LLC (“P413”) to provide back office services to P413. The Company reported no revenues under this Agreement for the three and nine months ended September 30, 2018 and 2017, respectively. On September 1, 2015 the Company entered into an Outsourcing Agreement with Vicar Capital Advisors, LLC (“Vicar”) to provide back office services to Vicar. The Company reported no revenues under this Agreement for the three or nine months ended September 30, 2018. The Company reported no revenues for the three months ended September 30, 2017 and $1,116 in revenues for the nine months ended September 30, 2017, respectively. Revenues For the three months ended September 30, 2018 and 2017, the Company had no revenues from related parties, and $10,000, respectively. For the nine months ended September 30, 2018 and 2017, the Company had no revenues from related parties and $74,000, respectively.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 8: COMMITMENTS AND CONTINGENCIES The following are the minimum obligations under the lease related to the Company’s Corporate office as of September 30, 2018: Year ended Amount Remainder of 2018 $ 11,738 2019 60,225 Total $ 71,963 The Company owns a multi-use office building in Lowell, Arkansas which is leased to various tenants. The minimum rental income to be collected as of September 30, 2018 is as follows: Year Ended Amount Remainder of 2018 $ 36,228 2019 128,157 2020 37,616 Total $ 202,001 The Company recognized rental income of $36,475 and $110,613 for the three and nine months ended September 30, 2018, respectively. The Company recognized and no rental income for the three and nine months ended September 30, 2017.

Acquisitions and Divestitures

Acquisitions and Divestitures	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Acquisitions and Divestitures	NOTE 9. ACQUISITIONS AND DIVESTITURES On May 2, 2018, the Company purchased a 25% interest in Payroll Express, LLC (PE), a California limited liability company for $500,000 in cash. The Company recognized this investment under the equity method due to its ability to exercise significant influence over the operating and financial policies of PE. Additionally, the Company had the right, but not the obligation, to purchase an additional 26% interest under similar terms. On June 11, 2018, the Company paid $250,000 in cash to the owners of Payroll Express as a deposit towards purchasing additional shares in PE and is recorded in Other Assets on the Balance Sheet. On August 3, 2018, the Company entered into a Membership Interest Purchase Agreement with PE, pursuant to which the Company purchased an additional 26% of the membership interests of PE for a purchase price of (a) $250,000, plus (b) warrants (the “Warrants”) to purchase 2,000,000 shares of the Company’s common stock. As a result of this transaction, the Company owned a total of 51% of the membership interests of PE. The Warrants were exercisable for a period of 24 months from the date of issuance. The Warrants provided for the purchase of shares of the Company’s Common Stock an exercise price of $1.06 per share. The Warrants were exercisable for cash, or on a cashless basis. The number of shares of Common Stock to be deliverable upon exercise of the Warrants were subject to adjustment for subdivision or consolidation of shares and other standard dilutive event. On September 28, 2018, the Company, consummated a real property purchase and sale transaction (“Setco Property Purchase Transaction”) with Setco International Forwarding Corporation, a Texas corporation (“Setco”), pursuant to which the Company purchased a 16.84 acre tract of land from Setco, located at 13000 S. Lyndon B. Johnson Freeway in Dallas, Texas, for an aggregate purchase price of $11,000,000, paid as follows: ● $1,125,000, by the Company’s execution and delivery of a Real Estate Lien Note made to Setco (the “September 2018 Note”); ● $4,875,000, by the Company’s issuance to Setco of 15,000,000 shares of the Company’s common stock (valued at $0.325 per share); and ● $5,000,000, by the Company’s transfer to Setco of the Company’s 51% ownership interest in Payroll Express. In connection with the Setco Property Purchase Transaction consummated on September 28, 2018, the Company had previously deposited with Setco an earnest money escrow payment of $25,000 (“Escrow Deposit”). At the closing of the Property Purchase Transaction, (a) the Company paid real estate taxes due for the Property of approximately $784, and (b) approximately $7,559 of fees were applied to the Escrow Deposit. As a result, Setco owes the Company approximately $18,225. The September 2018 Note had a principal balance of $1,125,000, and a stated maturity date of October 5, 2018. The Principal Amount of the September 2018 Note bears interest at a rate of 18% per annum (in this case, the “Interest”), which is also payable on the Maturity Date. The Company failed to pay Setco the Principal Amount and accrued and unpaid Interest due under the September 2018 Note on the stated Maturity Date and, therefore, is in default under the September 2018 Note. The Company’s obligations to repay amounts due under the September 2018 Note are secured by the Property, and the Company has executed and delivered the September 2018 Deed of Trust, with Setco as the beneficiary. Pursuant to the September 2018 Note, 10 days after the Company fails to make any payment due under the September 2018 Note, if such payment has still not been made, a late fee of 5% will be assessed.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events	NOTE 10. SUBSEQUENT EVENTS On October 15, 2018, Carl Dorvil resigned as Chief Executive Officer of the Company. In connection with his resignation, Mr. Dorvil relinquished his role as “Principal Executive Officer” of the Company for SEC reporting purposes. Mr. Dorvil also resigned as the Company’s Chairman of the Board of Directors as of such date. Mr. Dorvil’s resignation was for personal reasons and was not the result of a disagreement with the Company on any matter relating to the Company’s operations, policies, or practices. In connection with Mr. Dorvil’s resignation, his Employment Agreement with the Company, dated June 26, 2017, was deemed to be terminated. In connection with his resignation, on October 15, 2018, the Company entered into a Separation Letter and General Release Agreement with Mr. Dorvil (the “Dorvil Separation Agreement”), pursuant to which the Company agreed to pay Mr. Dorvil severance pay of three (3) months’ salary, in the aggregate amount of $37,500 (less standard withholding and applicable deductions), in consideration for his general release of the Company and certain related parties from any claims he may have against them. The severance payment is payable within 14 days from the date of Mr. Dorvil’s execution of the Dorvil Separation Agreement. The Company also agreed to reimburse Mr. Dorvil for all unreimbursed travel and business expenses to which Mr. Dorvil is entitled. The Dorvil Separation Agreement also contains standard provisions related to confidentiality and non-disparagement. On October 15, 2018, Dario Saintus resigned as Interim Chief Financial Officer of the Company. In connection with his resignation, Mr. Saintus relinquished his role as “Principal Accounting Officer” of the Company for SEC reporting purposes. Mr. Saintus also resigned as member of the Company’s Board as of such date. Mr. Saintus’s resignation was for personal reasons and was not the result of a disagreement with the Company on any matter relating to the Company’s operations, policies, or practices. In connection with Mr. Saintus’s resignation, his Employment Agreement with the Company, dated May 4, 2018, was deemed to be terminated. In connection with his resignation, on October 15, 2018, the Company entered into a Separation Letter and General Release Agreement with Mr. Saintus (the “Saintus Separation Agreement”), pursuant to which the Company agreed to pay Mr. Saintus severance pay of three (3) months’ salary, in the aggregate amount of $9,000 (less standard withholding and applicable deductions), in consideration for his general release of the Company and certain related parties from any claims he may have against them. The severance payment is payable within 14 days from the date of Mr. Saintus’s execution of the Saintus Separation Agreement. The Company also agreed to reimburse Mr. Saintus for all unreimbursed travel and business expenses to which Mr. Saintus is entitled. The Saintus Separation Agreement also contains standard provisions related to confidentiality and non-disparagement. On October 15, 2018, Chelsea Christopherson resigned as President and Chief Operating Officer of the Company. Ms. Christopherson also resigned as member of the Company’s Board as of such date. Ms. Christopherson’s resignation was for personal reasons and was not the result of a disagreement with the Company on any matter relating to the Company’s operations, policies, or practices. In connection with Ms. Christopherson’s resignation, her Employment Agreement with the Company, dated June 26, 2017, was deemed to be terminated. In connection with her resignation, on October 15, 2018, the Company entered into a Separation Letter and General Release Agreement with Ms. Christopherson (the “Christopherson Separation Agreement”), pursuant to which the Company agreed to pay Ms. Christopherson severance pay of three (3) months’ salary, in the aggregate amount of approximately $25,000 (less standard withholding and applicable deductions), in consideration for her general release of the Company and certain related parties from any claims she may have against them. The severance payment is payable within 14 days from the date of Ms. Christopherson’s execution of the Christopherson Separation Agreement. The Company also agreed to reimburse Ms. Christopherson for all unreimbursed travel and business expenses to which Ms. Christopherson is entitled. The Christopherson Separation Agreement also contains standard provisions related to confidentiality and non-disparagement. On October 15, 2018, Srikumar Vanamali was appointed as a member of the Board, to fill one of the vacancies created by the resignations described above. In addition, upon effectiveness of the resignations described above, Mr. Vanamali was appointed as the Company’s Executive Director, Interim Chief Executive Officer, President, Interim Chief Financial Officer, Secretary and Treasurer, to serve in such offices at the pleasure of the Board, and until his successor has been appointed by the Board. In connection with his appointment as Interim Chief Executive Officer and Interim Chief Financial Officer of the Company, Mr. Vanamali was designated as the Company’s “Principal Executive Officer” and “Principal Financial and Accounting Officer,” respectively, for SEC reporting purposes, In connection with his appointment as Executive Director and Interim Chief Executive Officer of the Company, the Company (a) agreed to pay Mr. Vanamali an annual base salary of $100,000, and (b) issued Mr. Vanamali 300,000 non-statutory stock options (the “Vanamali Stock Options”), exercisable at $1.00 per share, all of which stock options vested upon the date of grant. On October 15, 2018, Shaheed Bailey was appointed as a member of the Board, to fill one of the vacancies created by the resignations described above. In addition, upon effectiveness of the resignations described above, Mr. Bailey was appointed as the Company’s Interim Chief Investment Officer, to serve in such offices at the pleasure of the Board, and until his successor has been appointed by the Board. In connection with his appointment as Interim Chief Investment Officer of the Company, the Company agreed to issue Mr. Bailey 300,000 non-statutory stock options, exercisable at $1.00 per share, all of which stock options vested upon the date of grant.

Description of Business and S_2

Description of Business and Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Organization and Description of Business	Organization and Description of Business GEX Management, Inc. (“GEX”, the “Company”, “we”, “our”, “us”) is a professional services company that was originally formed in 2004 as Group Excellence Management, LLC d/b/a MyEasyHQ. The Company converted from a limited liability company to a C corporation in March 2016, and changed its name to GEX Management, Inc. in April 2016. On January 25, 2017, GEX obtained its license to operate as a Professional Employer Organization (“PEO”), and we began offering PEO services in April 2017. The Company formed GEX Staffing, LLC (“GEX Staffing”) in March 2017. The initial funding and first transactions occurred in GEX Staffing in September 2017. The consolidated financials include the accounts of GEX Staffing, LLC. Staffing and PEO services make up a majority of our revenue. Material Definitive Agreements On December 29, 2017 GEX purchased 100% of the membership interest in AMAST Consulting, LLC (“AMAST”), which owned a multi-use office building in Lowell, Arkansas, which had an occupancy rate of 100% at the time of the acquisition. The terms of the Agreement to purchase AMAST include the fulfillment of the lease obligations of the current tenants, as well as the assumption of the debt that is collateralized by the building and associated property. The consolidated financials include the assets and debt of AMAST. On May 2, 2018, the Company purchased a 25% interest in Payroll Express, LLC (PE), a California limited liability company for $500,000 in cash. The Company recognized this investment under the equity method due to its ability to exercise significant influence over the operating and financial policies of PE. Additionally, the Company had the right, but not the obligation, to purchase an additional 26% interest under similar terms. On June 11, 2018, the Company paid $250,000 in cash to the owners of Payroll Express as a deposit towards purchasing additional shares in PE and is recorded in Other Assets on the Balance Sheet On August 3, 2018, the Company entered into a Membership Interest Purchase Agreement with PE, pursuant to which the Company purchased an additional 26 % of the membership interests of PE for a purchase price of (a) $250,000, plus (b) warrants (the “Warrants”) to purchase 2,000,000 shares of the Company’s common stock. As a result of this transaction, the Company owned a total of 51% of the membership interests of PE. The Warrants were exercisable for a period of 24 months from the date of issuance. The Warrants provided for the purchase of shares of the Company’s Common Stock an exercise price of $1.06 per share. The Warrants were exercisable for cash, or on a cashless basis. The number of shares of Common Stock to be deliverable upon exercise of the Warrants were subject to adjustment for subdivision or consolidation of shares and other standard dilutive event. On September 28, 2018, the Company, consummated a real property purchase and sale transaction (“Setco Property Purchase Transaction”) with Setco International Forwarding Corporation, a Texas corporation (“Setco”), pursuant to which the Company purchased a 16.84 acre tract of land from Setco, located at 13000 S. Lyndon B. Johnson Freeway in Dallas, Texas, for an aggregate purchase price of $11,000,000 , paid as follows: ● $1,125,000, by the Company’s execution and delivery of a Real Estate Lien Note made to Setco (the “September 2018 Note”); ● $4,875,000, by the Company’s issuance to Setco of 15,000,000 shares of the Company’s common stock (valued at $0.325 per share); and ● $5,000,000, by the Company’s transfer to Setco of the Company’s 51% ownership interest in Payroll Express.
Basis of Presentation	Basis of Presentation Our financial statements have been prepared in conformity with accounting principles generally accepted in the United States (“GAAP”), as well as the applicable regulations and rules of the Securities and Exchange Commission (“SEC”). This requires management to make estimates and assumptions that affect the amounts reported in the financial statements and their accompanying notes. The actual results could differ from those estimates. The accompanying interim, unaudited consolidated financial statements and related financial information should be read in conjunction with the audited financial statements and the related notes thereto for the year ended December 31, 2017 included in the Company’s Annual Report on Form 10-K, filed with the SEC on April 10, 2018. All adjustments necessary for a fair statement of the results for the interim periods have been made. All adjustments are of a normal and recurring nature.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of GEX Management, Inc. and its wholly owned subsidiaries. Intercompany accounts and transactions have been eliminated in consolidation. There have been no significant changes to our accounting policies that have a material impact on our financial statements and accompanying notes.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash in banks and short-term investments with original maturities of three months or less.
Accounts Receivable	Accounts Receivable Accounts receivable consists of accrued services and consulting receivables due from customers and are unsecured. The receivables are generally due within 30 to 45 days after the date of the invoice. Accounts receivable is carried at their face amount, less an allowance for doubtful accounts. GEX’s policy is not to charge interest on receivables after the invoice becomes past due. Write-offs are recorded at the time when a customer receivable is deemed uncollectible. The Company incurred $92,102 of bad debt expense for the nine months ended September 30, 2018. No bad debt expense was incurred for the nine months ended September 30, 2017.
Equity Method Investments	Equity Method Investments The Company has accounted for its investment in Payroll Express, LLC (“PE”), a Santa Clara, CA based professional services firm that provides a wide array of back office and managed services related to medical staffing needs for its healthcare clients that includes clinical practices and Ambulatory Surgery Centers (ASCs), as an equity method investment due to its ability to assert significant influence over PE’s operational and financial policies. This investment was initially accounted for at cost. The Company recognizes its proportionate share of PE’s earnings (after the effect of basis differences) as an increase in its Investment in PE and as Income from Investment in PE.
Property and Equipment	Property and Equipment Property and Equipment, net is carried at the cost of purchase, acquisition or construction, and is depreciated over the estimated useful lives of the assets. Assets acquired in a business combination are stated at estimated fair value. Costs associated with repair and maintenance are expensed as they are incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Depreciation and amortization are provided using the straight-line methods over the useful lives of the assets as follows: Useful Life Buildings 30 Years Office Furniture & Equipment 5 Years
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company records an impairment of long-lived assets used in operations, other than goodwill, and its equity method investments when events or circumstances indicate that the asset might be impaired and the estimated undiscounted cash flows to be generated by those assets over their remaining lives are less than the carrying amount of those items. The net carrying value of assets not recoverable is reduced to fair value, which is typically calculated using the discounted cash flow method.
Revenue Recognition	Revenue Recognition Effective on January 1, 2018, the Company adopted Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers (Topic 606) GEX enters into contracts with its clients for professional services, staffing and/or PEO services. GEX’s contract stipulates the rate and price charged to each client. GEX’s contracts for these services are generally cancellable at any time by either party with 30-days’ written notice. GEX fulfills its performance obligations each month, and the contracts generally have a term of one year with an automatic renewal after 12 months. The duration between invoicing and when GEX completes its contractual, performance obligations are satisfied is not significant. For the Company’s PEO services, payment is generally due on the date the invoice is sent to the client. For staffing and professional services payment is generally due 30 days after the invoice is sent to the client. GEX does not have significant financing components or significant payment terms. GEX’s revenue is generally recognized ratably, month-to-month as co-employees or staffed employees perform their service at the client’s worksite. Generally, GEX’s PEO clients are invoiced concurrently with each payroll of its co-employees, and clients that utilize GEX’s staffing and back office services are billed concurrently with each payroll or on a monthly basis. PEO Services Professional Employment Organization (“PEO”) service revenues represent the fees charged to clients for administering payroll and payroll tax transactions for our clients’ Co-Employed Employees (“CEEs”), access to our HR and benefits administration services, consulting related to employment and benefit law compliance and general employment consulting related fees. PEO service revenues are recognized in the period the PEO services are performed as stipulated in the Client Service Agreement (“CSA”), where these fees are fixed or determinable, when the PEO client is invoiced and collectability is reasonably assured. GEX is not considered the primary obligor with respect to CEE’s payroll and payroll tax, and insurance payments and therefore, these payments are not reflected as either revenue or expense in our statements of operations. PEO-related revenues also include revenues generated from insurance administration for our PEO clients. These insurance-related revenues include insurance-related billings, as well as administrative fees that GEX collects from PEO clients and withholds from CEEs for health benefit insurance plans provided by third-party insurance carriers. Insurance-related revenues are recognized over the period the insurance coverage is provided and where collectability is reasonably assured. Sta fin Services and Professional Services Staffing services revenue is derived from supplying temporary staff to clients. Temporary staff generally consists of temporary workers working under a contract for a fixed period of time, or on a specific client project. The temporary staff includes both GEX employees and third-parties contracted by GEX. Temporary staff are provided to clients through a Staffing Service Agreement (‘SSA’) involving a specified service that the temporary staff will provide to the client. When GEX is the principal or primary obligor for the temporary staff, GEX records the gross amount of the revenue and expense from the SSA. GEX is generally the primary obligor when GEX is responsible for the fulfillment of services under the SSA, even if the temporary staff are not employees of GEX. This typically occurs when GEX contracts third-parties to fulfill all or part of the SSA with the client, but GEX remains the holder of the credit risk associated with the SSA, and GEX has total discretion in establishing the pricing under the SSA. All other Professional Services revenues are recognized in the period the services are performed as stipulated in the client’s Outsourcing Agreement, when the client is invoiced, and collectability is reasonably assured. Revenue recognition for arrangements with multiple deliverables constituting a single unit of accounting is recognized generally over the greater of the term of the arrangement or the expected period of performance.
Income Taxes	Income Taxes The Company uses the liability method in the computation of income tax expense and the current and deferred income taxes payable. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.
Fair Value Measurements	Fair Value Measurements ASC Topic 820 defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and requires certain disclosures about fair value measurements. In general, fair value of financial instruments is based upon quoted market prices, where available. If such quoted market prices are not available, fair value is based upon internally developed models that primarily use, as inputs, observable market-based parameters. Valuation adjustments may be made to ensure that financial instruments are recorded at fair value. These adjustments may include amounts to reflect counterparty credit quality and the Company’s credit worthiness, among other things, as well as unobservable parameters.
Earnings Per Share	Earnings Per Share Earnings per share are calculated in accordance with ASC 260 “Earnings per Share”. Basic income (loss) per share is computed by dividing the period income (loss) available to common shareholders by the weighted average number of common shares outstanding. Diluted earnings (loss) per share is computed by dividing the income (loss) available to common share holders by the weighted average number of common shares outstanding plus additional common shares that would have been outstanding if dilutive potential common shares had been issued. For purposes of this calculation, common stock dividends, warrants and options to acquire common stock, would be considered common stock equivalents in periods in which they have a dilutive effect and are excluded from this calculation in periods in which these are anti-dilutive to the net loss per share. As of September 30, 2018, the Company had 80,000 potentially dilutive shares pursuant to convertible debt and 90,000 potentially dilutive warrant shares outstanding. At December 31, 2017, the Company has no potentially dilutive common shares. Earnings per share information for the three and nine months ended September 30, 2017 has been retroactively adjusted to reflect the stock split that occurred in December 2017.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation. Such reclassifications have had no effect on the financial position as of December 31, 2017 or operations or cash flows for the periods ended September 30, 2018.
Going Concern	Going Concern To date, the Company has funded its operations primarily through public and private offerings of common stock, our line of credit, short- term discounted and convertible notes payable. The Company has identified several potential financing sources in order to raise the capital necessary to fund operations through September 30, 2019. In addition to the aforementioned current sources of capital that will provide additional short-term liquidity, the Company is currently exploring various other alternatives including debt and equity financing vehicles, strategic partnerships, government programs that may be available to the Company, as well as trying to generate additional sales and increase margins. However, at this time the Company has no commitments to obtain any additional funds, and there can be no assurance such funds will be available on acceptable terms or at all. If the Company is unable to obtain additional funding and improve its operations, the Company’s financial condition and results of operations may be materially adversely affected and the Company may not be able to continue operations, which raises substantial doubt about its ability to continue as a going concern. Additionally, even if the Company raises sufficient capital through additional equity or debt financing, strategic alternatives or otherwise, there can be no assurances that the revenue or capital infusion will be sufficient to enable it to develop its business to a level where it will be profitable or generate positive cash flow. If the Company raises additional funds through the issuance of equity or convertible debt securities, the percentage ownership of our stockholders could be significantly diluted, and these newly issued securities may have rights, preferences or privileges senior to those of existing stockholders. If the Company incurs additional debt, a substantial portion of its operating cash flow may be dedicated to the payment of principal and interest on such indebtedness, thus limiting funds available for business activities. The terms of any debt securities issued could also impose significant restrictions on the Company’s operations. Broad market and industry factors may seriously harm the market price of our common stock, regardless of our operating performance, and may adversely impact our ability to raise additional funds. Similarly, if the Company’s common stock is delisted from the public exchange markets, it may limit its ability to raise additional funds. The consolidated financial statements for the three and nine months ended September 30, 2018 were prepared on the basis of a going concern which contemplates that the Company will be able to realize assets and discharge liabilities in the normal course of business. Accordingly, they do not give effect to adjustments that would be necessary should the Company be required to liquidate its assets. The ability of the Company to meet its total liabilities of $9,402,000 at September 30, 2018, and to continue as a going concern is dependent upon the availability of future funding, continued growth in billings and sales contracts, and the Company’s ability to profitably meet its after-sale service commitments with its existing customers. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Description of Business and S_3

Description of Business and Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Schedule of Estimated Useful Lives of Property and Equipment	Useful Life Buildings 30 Years Office Furniture & Equipment 5 Years

Other Current Assets (Tables)

Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2018
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Other Current Assets	At September 30, 2018 and December 31, 2017, Other Current Assets were as follows: September 30, 2018 December 31, 2017 Other Current Assets: Prepaids $ 1,229,014 $ 116,623 Other Current Assets 167,376 2,709 Acquired Customer Contracts - 37,500 Accumulated Amortization - (68,083 ) Total Other Current Assets $ 1,396,390 $ 88,749

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	9 Months Ended
	Sep. 30, 2018
SHAREHOLDERS' EQUITY (DEFICIT)
Summary of Warrant Activity	The following table outlines the activity relative to these warrants for the 9 months ended September 30, 2018: Weighted- Number of Average Warrant Shares Exercise Price Outstanding, at December 31, 2017 - $ - Granted 90,000 2.96 Exercised - - Forfeited or expired - - Outstanding, at end of period 90,000 2.96 Exercisable, at September 30, 2018 90,000 $ 266,400 Weighted average fair value of warrants granted during the period $ 86,360
Summary of Warrants Outstanding	The following table summarizes the warrants outstanding as of September 30, 2018: Exercise Prices Number of Warrants Outstanding Weighted - Average Remaining Contractual Life of Warrants Outstanding Number of Warrants Exercisable $ 4.00 50,000 4.84 years 50,000 $ 1.66 40,000 1.52 years 40,000 90,000 90,000

Notes Payable (Tables)

Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of Notes payable	At September 30, 2018 and December 31, 2017, Notes Payable were as follows: September 30, 2018 Dec 31, 2017 Note Payable: Real Estate Lien Interest at 4.5%; $9,540 monthly principal & interest; Balloon payment due March 22, 2022 $ 1,210,220 $ 1,310,920 Discounted Notes Payable: Weekly payments totaling $26,654 Daily payments totaling $91,108 Debt matures by March 21,2019 3,440,825 - Less Discounts on Notes Payable (2,581,219 ) - Discounted Note Payable: Principal and interest 500,000 - Interest at 15% Less Discount on Notes Payable - - Convertible Notes Payable: Principal and interest 854,363 - Interest at 10% Less Discount on Notes Payable (273,251 ) - Discounted Note Payable - Related Party: Weekly payments of $44,995 Debt matures on November 9, 2018 464,397 - Less Discount on Notes Payable (291,850 ) - Note Payable - Related Party: Line of Credit; Due April 1, 2020 1,428,314 352,100 Interest at 6% Total Notes Payable 6,320,211 1,663,020 Less Current Portion (3,205,385 ) (56,649 ) Long-term Notes Payable $ 3,114,826 $ 1,606,371
Schedule of Future Minimum Principal Payments	The Real Estate Lien Note related to the Arkansas building property had a balance of $1,210,220. The following is a schedule of the minimum principal payments required under the loan as of September 30, 2018: Year Ended Amount Remainder of 2018 $ 15,061 2019 61,697 2020 64,813 2021 67,791 2022 70,906 2023 and beyond 929,681 Total $ 1,210,220

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property and equipment	The Company had the following property and equipment as of September 30, 2018 and December 31, 2017: Sep 30, 2018 Dec 31, 2017 Land $ 11,333,778 $ 333,778 Buildings 2,125,642 2,125,642 Office Equipment 5,844 5,844 Total Fixed Assets 13,465,264 2,465,264 Accumulated Depreciation (41,682 ) (1,887 ) Property and Equipment, net $ 13,423,582 $ 2,463,377

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Obligations Under Lease	The following are the minimum obligations under the lease related to the Company’s Corporate office as of September 30, 2018: Year ended Amount Remainder of 2018 $ 11,738 2019 60,225 Total $ 71,963
Schedule of Future Minimum Rental Income	The Company owns a multi-use office building in Lowell, Arkansas which is leased to various tenants. The minimum rental income to be collected as of September 30, 2018 is as follows: Year Ended Amount Remainder of 2018 $ 36,228 2019 128,157 2020 37,616 Total $ 202,001

Description of Business and S_4

Description of Business and Significant Accounting Policies (Details Narrative)	Sep. 28, 2018USD ($)ft²$ / sharesshares	Sep. 28, 2018USD ($)ft²$ / shares	Aug. 03, 2018USD ($)$ / sharesshares	Jun. 11, 2018USD ($)	May 02, 2018USD ($)	Sep. 30, 2018USD ($)shares	Sep. 30, 2017USD ($)	Dec. 31, 2017USD ($)shares	Jun. 30, 2018	May 31, 2018	Dec. 29, 2017
Deposit towards purchasing additional shares						$ 250,000
Warrants term									2 years	5 years
Potentially dilutive securities outstanding | shares
Bad Debt Expense						92,102
Total liabilities						$ 8,586,344		$ 1,739,247
Convertible Debt [Member]
Potentially dilutive securities outstanding | shares						80,000
Warrant [Member]
Potentially dilutive securities outstanding | shares						90,000
Payroll Express, LLC [Member]
Membership interest purchased			51.00%		25.00%
Purchase Price					$ 500,000
Deposit towards purchasing additional shares				$ 250,000
Additional membership interest purchased			26.00%		26.00%
Payment of purchase consideration			$ 250,000
Business purchase consideration, common shares to be issued | shares			2,000,000
Warrants term			24 months
Warrants exercise price | $ / shares			$ 1.06
AMAST Consulting, LLC [Member]
Membership interest purchased											100.00%
Occupancy rate at the time of acquisition											100.00%
Setco International Forwarding Corporation [Member]
Purchase Price	$ 11,000,000
Payment of purchase consideration	$ 5,000,000	$ 5,000,000
Business purchase consideration, common shares to be issued | shares	15,000,000
Business purchase, area of land purchased | ft²	16.84	16.84
Business purchase, common shares issued, value	$ 4,875,000	$ 4,875,000
Business purchase, common shares issued, value per share | $ / shares	$ 0.325	$ 0.325
Ownership in affiliate, percentage of interest transferred	51.00%	51.00%
Setco International Forwarding Corporation [Member] | Real Estate Lien Note [Member]
Business purchase, note issued, value	$ 1,125,000	$ 1,125,000				$ 1,125,000

Description of Business and S_5

Description of Business and Significant Accounting Policies - Schedule of Estimated Useful Lives of Property and Equipment (Details)	9 Months Ended
	Sep. 30, 2018
Buildings [Member]
Useful life	30 years
Office Furniture & Equipment [Member]
Useful life	5 years

Other Current Assets - Schedule

Other Current Assets - Schedule of Other Current Assets (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaids	$ 1,229,014	$ 116,623
Other Current Assets	167,376	2,709
Acquired Customer Contracts		37,500
Accumulated Amortization		(68,083)
Total Other Current Assets	$ 1,396,390	$ 88,749

Stockholders' Equity (Details N

Stockholders' Equity (Details Narrative) - USD ($)	Sep. 26, 2018	Sep. 25, 2018	Sep. 14, 2018	Sep. 10, 2018	Aug. 27, 2018	Aug. 07, 2018	Aug. 02, 2018	Jul. 30, 2018	Jul. 25, 2018	Jul. 19, 2018	Jul. 09, 2018	Jun. 30, 2018	May 31, 2018	Jun. 30, 2017	Sep. 30, 2018	Apr. 30, 2018	Dec. 31, 2017
Common stock shares authorized															200,000,000		200,000,000
Common stock shares par value															$ .001		$ 0.001
Common stock shares issued															27,843,674		11,797,231
Recognized compensation expense															$ 450,650
Common stock shares outstanding															27,843,674		11,797,231
Common stock shares agreed to be issued																19,456
Common stock shares agreed to be issued, value																$ 48,640
Preferred stock shares authorized															20,000,000		20,000,000
Preferred stock shares par value															$ 0.001		$ 0.001
Preferred stock shares outstanding															0		0
Accounts payable to consultants															$ 58,998		$ 48,280
Shares issued during period for consulting services		1,436	50,000	220,000	15,000	50,000		100,000	12,668	206,500	58,500
Shares issued during period in connection with convertible notes payable							207,339
Shares issued during period in connection with acquisition	15,000,000
Warrant issued related to issuance of convertible notes payable												40,000	50,000
Warrant term												2 years	5 years
Warrant conversion price per common share												$ 1.66	$ 4
Fair value of warrants															$ 78,751
Non-Officer Employee [Member]
Common stock shares issued																125,000
Common stock shares issued, price per share																$ 3.49
Two Consultants [Member]
Common stock shares issued, price per share														$ 1.50
Accounts payable to consultants														$ 45,000
Shares issued during period														30,000
Chief Executive Officer [Member]
Shares issued during period														115,248
Extinguishment of debt and accrued interest														$ 345,745
Third-Party Investor [Member]
Shares issued during period														14,252
Third-Party Advisor [Member]
Shares issued during period														2,500

Stockholders' Equity - Summary

Stockholders' Equity - Summary of Warrant Activity (Details)	9 Months Ended
	Sep. 30, 2018$ / sharesshares
SHAREHOLDERS' EQUITY (DEFICIT)
Number of warrants outstanding, beginning | shares
Number of warrants granted | shares	90,000
Number of warrants exercised | shares
Number of warrants forfeited or expired | shares
Number of warrants outstanding, ending | shares	90,000
Number of warrants exercisable | shares	90,000
Weighted average exercise price outstanding, beginning
Weighted average exercise price granted	2.96
Weighted average exercise price exercised
Weighted average exercise price forfeited or expired
Weighted average exercise price outstanding, ending	2.96
Weighted average exercise price exercisable	266,400
Weighted average fair value of warrants granted during the period	$ 86,360

Stockholders' Equity - Summar_2

Stockholders' Equity - Summary of Warrants Outstanding (Details) - shares	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Number of Warrants Outstanding	90,000
Number of Warrants Exercisable	90,000
Exercise Price $4.00 [Member]
Number of Warrants Outstanding	50,000
Weighted Average Remaining Contractual Life of Warrants Outstanding	4 years 10 months 3 days
Number of Warrants Exercisable	50,000
Exercise Price $1.66 [Member]
Number of Warrants Outstanding	40,000
Weighted Average Remaining Contractual Life of Warrants Outstanding	1 year 6 months 7 days
Number of Warrants Exercisable	40,000

Notes Payable (Details Narrativ

Notes Payable (Details Narrative) - USD ($)	Aug. 26, 2018	Aug. 24, 2018	Aug. 17, 2018	Aug. 14, 2018	Aug. 14, 2018	Aug. 09, 2018	Aug. 01, 2018	Jul. 31, 2018	Jul. 23, 2018	Jul. 10, 2018	Jul. 09, 2018	Jun. 27, 2018	Jun. 14, 2018	Jun. 04, 2018	May 31, 2018	Apr. 26, 2018	Apr. 25, 2018	Apr. 18, 2018	Mar. 06, 2018	May 31, 2018	Sep. 30, 2018	Sep. 30, 2018	Dec. 31, 2017	Jun. 30, 2018
Sale of accounts receivables												$ 909,350	$ 299,800		$ 583,600			$ 490,000	$ 1,066,050	$ 583,600
Proceeds from sale of receivables												$ 650,000	$ 200,000		$ 400,000			$ 350,000	$ 772,500
Warrant shares issued for debt issuance costs, warrant term															5 years					5 years				2 years
Fair value of warrants																						$ 78,751
Fair value of derivative liabilities																					$ 27,524	27,524
Interest expense																					47,335	47,335
Note payable																					6,320,211	$ 6,320,211	$ 1,663,020
Selling Agreement One [Member]
Sale of accounts receivables																	$ 299,800
Proceeds from sale of receivables																	200,000
Selling Agreement Two [Member]
Sale of accounts receivables																	374,750
Proceeds from sale of receivables																	$ 250,000
Factoring Agreement [Member]
Proceeds from sale of receivables																					$ 1,332,983
Two Securities Purchase Agreements [Member]
Convertible promissory note, principal amount															$ 200,000	$ 1,000,000				$ 200,000
Interest rate																10.00%
Total proceeds from Notes																$ 887,500				$ 175,000
Discount on Notes																$ 112,500
Debt conversion price per share																$ 2.50
Debt discount percentage															10.00%	50.00%				10.00%
Debt origination fee																				5,000
Warrant shares issued for debt issuance costs															50,000					50,000
Warrant shares issued for debt issuance costs, exercise price per share															$ 4					$ 4
Warrant shares issued for debt issuance costs, warrant term															5 years					5 years
Fair value of warrants																				$ 31,852
Discounted Note Payable Agreement [Member]
Sale of accounts receivables		$ 224,850	$ 149,900	$ 149,900	$ 149,900			$ 539,640	$ 246,500	$ 437,700	$ 246,500
Proceeds from sale of receivables		150,000	$ 100,000	100,000				$ 360,000	$ 170,000	$ 300,000	$ 170,000
Convertible Notes Payable One [Member]
Convertible promissory note, principal amount	$ 146,681
Interest rate	10.00%
Debt conversion price per share	$ 2.50
Debt maturity date	Apr. 26, 2019
Convertible Notes Payable Two [Member]
Convertible promissory note, principal amount	$ 146,681
Interest rate	10.00%
Debt conversion price per share	$ 2.50
Debt maturity date	Apr. 26, 2019
Convertible Notes Payable [Member]
Convertible promissory note, principal amount		$ 85,000		$ 250,000	$ 250,000		$ 226,000
Interest rate		10.00%		10.00%	10.00%		12.00%														10.00%	10.00%
Discount on Notes																					$ 273,251	$ 273,251
Debt conversion price per share		$ 2.50		$ 2.50	$ 2.50		$ 2.50
Debt discount percentage							65.00%
Debt maturity date		Aug. 24, 2019			May 6, 2019		Jan. 27, 2019
Shares issued during period in connection with convertible notes payable						207,339
Note payable																					$ 854,363	$ 854,363
Promissory Note Payable [Member]
Convertible promissory note, principal amount														$ 500,000
Interest rate														15.00%
Warrant shares issued for debt issuance costs														40,000
Warrant shares issued for debt issuance costs, exercise price per share														$ 1.66
Warrant shares issued for debt issuance costs, warrant term														24 months
Debt maturity date														Aug. 1, 2018
Promissory Note Payable [Member] | Extended Maturity [Member]
Debt maturity date														Aug. 30, 2019
Note Payable: Real Estate Lien [Member]
Interest rate																					4.50%	4.50%	4.50%
Debt maturity date																						Mar. 22, 2022	Mar. 22, 2022
Note payable																					$ 1,210,220	$ 1,210,220	$ 1,310,920

Notes Payable - Schedule of Not

Notes Payable - Schedule of Notes payable (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Note payable	$ 6,320,211	$ 1,663,020
Less: Current Portion	(3,205,385)	(56,649)
Long-Term Notes Payable	3,114,826	1,606,371
Note Payable: Real Estate Lien [Member]
Note payable	1,210,220	1,310,920
Discounted Notes Payable [Member]
Note payable	3,440,825
Discount on Note Payable	(2,581,291)
Discounted Notes Payable Two [Member]
Note payable	500,000
Discount on Note Payable	(51,537)
Convertible Notes Payable [Member]
Note payable	854,363
Discount on Note Payable	(273,251)
Discounted Note Payable - Related Party [Member]
Note payable	464,397
Discount on Note Payable	(291,850)
Note Payable - Related Party [Member]
Note payable	$ 1,428,314	$ 352,100

Notes Payable - Schedule of N_2

Notes Payable - Schedule of Notes payable (Details) (Parenthetical) - USD ($)	Aug. 24, 2018	Aug. 14, 2018	Aug. 01, 2018	Sep. 30, 2018	Dec. 31, 2017
Note Payable: Real Estate Lien [Member]
Interest rate				4.50%	4.50%
Periodic payment of principal and interest				$ 9,540	$ 9,540
Frequency of periodic payment				Monthly	monthly
Debt maturity date				Mar. 22, 2022	Mar. 22, 2022
Discounted Notes Payable [Member]
Interest rate					6.00%
Debt maturity date				Mar. 21, 2019
Discounted Notes Payable [Member] | Weekly Payment [Member]
Periodic payment of principal and interest				$ 26,654
Frequency of periodic payment				Weekly
Discounted Notes Payable [Member] | Daily Payment [Member]
Periodic payment of principal and interest				$ 91,108
Frequency of periodic payment				Daily
Discounted Notes Payable Two [Member]
Interest rate				15.00%
Convertible Notes Payable [Member]
Interest rate	10.00%	10.00%	12.00%	10.00%
Debt maturity date	Aug. 24, 2019	May 6, 2019	Jan. 27, 2019
Discounted Note Payable - Related Party [Member]
Periodic payment of principal and interest				$ 44,995
Frequency of periodic payment				Weekly
Debt maturity date				Nov. 9, 2018
Note Payable - Related Party [Member]
Debt maturity date				Apr. 1, 2020	Apr. 1, 2020

Notes Payable - Schedule of Fut

Notes Payable - Schedule of Future Minimum Principal Payments (Details)	Sep. 30, 2018USD ($)
Debt Disclosure [Abstract]
Remainder of 2018	$ 15,061
2,019	61,697
2,020	64,813
2,021	67,791
2,022	70,906
2023 and beyond	929,681
Total	$ 1,210,220

Accounts Receivable and Conce_2

Accounts Receivable and Concentration of Credit Risk (Details Narrative)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Dec. 31, 2017
Revenue [Member] | One Customer [Member]
Concentration risk		15.00%
Revenue [Member] | Two Customers [Member]
Concentration risk	83.00%	26.00%
Accounts Receivable
Concentration risk			25.00%
Accounts Receivable | Three Customers [Member]
Concentration risk			86.00%
Accounts Receivable | Related Party Receivables [Member]
Concentration risk

Property and Equipment (Details

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 5,487	$ 14,508	$ 41,682	$ 14,652

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Total Fixed Assets	$ 13,465,264	$ 2,465,264
Accumulated Depreciation	(41,682)	(1,887)
Property and Equipment, net	13,107,792	2,463,377
Land [Member]
Total Fixed Assets	11,333,778	333,778
Buildings [Member]
Total Fixed Assets	2,125,642	2,125,642
Office Equipment
Total Fixed Assets	$ 5,844	$ 5,844

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	May 02, 2018	Mar. 01, 2015	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Revenues			$ 3,093,477	$ 2,505,135	$ 9,763,258	$ 5,563,763
Revenues from related parties			0	10,000	0	74,000
P413 Management, LLC [Member] | Line of Credit Agreement [Member]
Percentage of interest rate		6.00%
Line of credit			1,218,600		1,218,600		$ 352,100
line of credit was extended, date	Apr. 1, 2020
P413 Management, LLC [Member] | Professional Service Agreements [Member]
Revenues			0	0	0	0
Vicar Capital Advisors, LLC [Member] | Professional Service Agreements [Member]
Revenues			$ 0	$ 0	$ 0	$ 1,116

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Rental income	$ 36,475		$ 110,613

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Future Minimum Obligations Under Lease (Details)	Sep. 30, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
Remainder of 2018	$ 11,738
2,019	60,225
Total	$ 71,963

Commitments and Contingencies_3

Commitments and Contingencies - Schedule of Future Minimum Rental Income (Details)	Sep. 30, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
Remainder of 2018	$ 36,228
2,019	128,157
2,020	37,616
Total	$ 202,001

Acquisitions and Divestitures (

Acquisitions and Divestitures (Details Narrative)	Sep. 28, 2018USD ($)ft²$ / sharesshares	Sep. 28, 2018USD ($)ft²$ / shares	Aug. 03, 2018USD ($)$ / sharesshares	Jun. 11, 2018USD ($)	May 02, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018	May 31, 2018
Warrants term							2 years	5 years
Setco International Forwarding Corporation [Member]
Cash		$ 11,000,000
Business purchase consideration, common shares to be issued | shares	15,000,000
Owned percentage	1500000000.00%	1500000000.00%
Acre tract of land | ft²	16.84	16.84
Business purchase, common shares issued, value	$ 4,875,000	$ 4,875,000
Business purchase, common shares issued, value per share | $ / shares	$ 0.325	$ 0.325
Payment of purchase consideration	$ 5,000,000	$ 5,000,000
Ownership in affiliate, percentage of interest transferred	51.00%	51.00%
Escrow deposit	$ 25,000	$ 25,000
Real estate taxes due for the Property		784
Fees to escrow deposit		7,559
Owes the company approximately		$ 18,225
Maturity date		Oct. 5, 2018
Percentage of bears interest rate	18.00%	18.00%
Percentage of late fee assessed	5.00%	5.00%
Setco International Forwarding Corporation [Member] | Real Estate Lien Note [Member]
Business purchase, note issued, value	$ 1,125,000	$ 1,125,000				$ 1,125,000
Payroll Express, LLC [Member]
Percentage of purchased interest					25.00%
Cash				$ 250,000	$ 500,000
Business purchase consideration, common shares to be issued | shares			2,000,000
Warrants term			24 months
Payment of purchase consideration			$ 250,000
Payroll Express, LLC [Member] | Additional Under Similar Terms [Member]
Percentage of purchased interest					26.00%
Payroll Express, LLC [Member] | Membership Interest Purchase Agreement [Member]
Percentage of purchased interest			26.00%
Cash			$ 250,000
Business purchase consideration, common shares to be issued | shares			2,000,000
Payroll Express, LLC [Member] | Membership Interest Purchase Agreement [Member] | Warrant [Member]
Owned percentage			51.00%
Warrants term			24 months
Business acquisition, share price | $ / shares			$ 1.06

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member]	Oct. 15, 2018USD ($)$ / sharesshares
Mr. Dorvil [Member] | Dorvil Separation Agreement [Member] | Three Months Salary [Member]
Aggregate salary amount	$ 37,500
Mr. Saintus [Member] | Saintus Separation Agreement [Member] | Three Months Salary [Member]
Aggregate salary amount	9,000
Ms. Christopherson [Member] | Christopherson Separation Agreement [Member] | Three Months Salary [Member]
Aggregate salary amount	25,000
Mr. Vanamali [Member]
Aggregate salary amount	$ 100,000
Number of non-statutory stock options | shares	300,000
Exercisable price per share | $ / shares	$ 1
Mr. Bailey [Member]
Number of non-statutory stock options | shares	300,000
Exercisable price per share | $ / shares	$ 1