The Crypto Company (CRCW) 10-K 2 Apr 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	10 Months Ended
	Dec. 31, 2017	Mar. 26, 2018	Jun. 30, 2017
Document And Entity Information
Entity Registrant Name	Crypto Co
Entity Central Index Key	1,688,126
Document Type	10-K
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 0
Entity Common Stock, Shares Outstanding		20,932,585
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets

Consolidated Balance Sheets	Dec. 31, 2017USD ($)
CURRENT ASSETS
Cash and cash equivalents	$ 8,950,244
Investment in cryptocurrency, at fair value (cost $ 1,131,885)	2,917,627
Accounts receivable	500
Prepaid expenses	33,294
Total Current Assets	11,901,665
Equipment, net of accumulated depreciation	68,320
Other asset	1,500
TOTAL ASSETS	11,971,485
CURRENT LIABILITIES
Accounts payable and accrued expenses	697,609
Income tax payable	800
Total Current Liabilities	698,409
TOTAL LIABILITIES	698,409
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY
Preferred stock, $0.001 par value; 10,000,000 shares authorized, none issued and outstanding
Common stock, $0.001 par value; 50,000,000 shares authorized, 20,458,945 shares issued and outstanding	20,459
Additional paid-in-capital	19,020,176
Accumulated deficit	(7,767,559)
TOTAL STOCKHOLDERS' EQUITY	11,273,076
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 11,971,485

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical)	Dec. 31, 2017USD ($)$ / sharesshares
Statement of Financial Position [Abstract]
Investment fair value | $	$ 1,131,885
Preferred stock, par value | $ / shares	$ 0.001
Preferred stock, shares authorized	10,000,000
Preferred Stock, shares issued
Preferred Stock, shares outstanding
Common stock, par value | $ / shares	$ 0.001
Common stock, shares authorized	50,000,000
Common Stock, shares issued	20,458,945
Common Stock, shares outstanding	20,458,945

Consolidated Statement of Opera

Consolidated Statement of Operations	10 Months Ended
	Dec. 31, 2017USD ($)$ / sharesshares
REVENUE
Net realized gain on sales of cryptocurrency	$ 781,373
Consulting revenue	6,000
Total Revenue	787,373
OPERATING EXPENSES
General and administrative expenses	10,204,644
Impairment of other asset	134,100
Total Operating Expenses	10,338,744
OPERATING LOSS	(9,551,371)
NET CHANGE IN UNREALIZED APPRECIATION ON INVESTMENT IN CRYPTOCURRENCY
Net change in unrealized appreciation on investment in cryptocurrency	1,785,742
INTEREST EXPENSE	1,130
LOSS BEFORE PROVISION FOR INCOME TAXES	(7,766,759)
PROVISION FOR INCOME TAXES	800
NET LOSS	$ (7,767,559)
Net loss per common share - basic and diluted | $ / shares	$ (0.46)
Weighted average common shares outstanding - basic and diluted | shares	16,746,792

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - 10 months ended Dec. 31, 2017 - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Total
Beginning balance, Value at Mar. 08, 2017
Beginning balance, Shares at Mar. 08, 2017
Stock issued for cash to: Founders at prices ranging from $0.67 to $0.80 per share	$ 425	399,575		400,000
Stock issued for cash to: Founders at prices ranging from $0.67 to $0.80 per share, shares	425,000
Stock issued for cash to: Private placement investors at $42.86 per share	$ 53	2,265,833		2,265,886
Stock issued for cash to: Private placement investors at $42.86 per share, shares	52,867
Stock issued in exchange for services rendered at $1.60 per share	$ 125	199,875		200,000
Stock issued in exchange for services rendered at $1.60 per share, shares	125,000
Stock issued in exchange for investment in cryptocurrency at $0.80 per share	$ 125	99,875		100,000
Stock issued in exchange for investment in cryptocurrency at $0.80 per share, shares	125,000
Stock based compensation for founders issued stock at beneficial prices at or near inception		380,000		380,000
Stock based compensation for founders issued stock at beneficial prices at or near inception, shares
Stock dividend issued to Crypto shareholders Founders	$ 10,125	(10,125)
Stock dividend issued to Crypto shareholders Founders, shares	10,125,000
Stock dividend issued to Crypto shareholders Private placement investors	$ 793	(793)
Stock dividend issued to Crypto shareholders Private placement investors, shares	793,007
Crypto's common stock exchanged for Croe's common stock	$ 6,299	(6,299)
Crypto's common stock exchanged for Croe's common stock, shares	6,298,747
Shares previously outstanding for Croe not included in the stock exchange	$ 100	(100)
Shares previously outstanding for Croe not included in the stock exchange, shares	100,000
Stock issued in exchange for services rendered at $1.29 per share	$ 129	166,588		166,717
Stock issued in exchange for services rendered at $1.29 per share, shares	129,238
Stock issued for cash at $2.00 per share	$ 47	94,953		95,000
Stock issued for cash at $2.00 per share, shares	47,500
Stock issued for cash at $2.00 per share	$ 437	874,538		874,975
Stock issued for cash at $2.00 per share, shares	437,488
Stock issued in exchange for investment in cryptocurrency at $2.00 per share	$ 63	124,949		125,012
Stock issued in exchange for investment in cryptocurrency at $2.00 per share, shares	62,500
Stock issued for cash at $2.00 per share, with warrants	$ 673	1,344,327		1,345,000
Stock issued for cash at $2.00 per share, with warrants , shares	672,500
Stock issued for cash at $7.00 per share, net of financing costs of $76,073	$ 1,054	7,300,012		7,301,066
Stock issued for cash at $7.00 per share, net of financing costs of $76,073, shares	1,053,848
Stock issued in connection with cashless exercise of stock options	$ 11	(11)
Stock issued in connection with cashless exercise of stock options, shares	11,250			12,500
Stock compensation expense in connection with issuance of options		5,786,979		$ 5,786,979
Stock compensation expense in connection with issuance of options, shares
Net loss			(7,767,559)	(7,767,559)
Ending balance, Value at Dec. 31, 2017	$ 20,459	$ 19,020,176	$ (7,767,559)	$ 11,273,076
Ending balance, Shares at Dec. 31, 2017	20,458,945

Consolidated Statement of Stoc6

Consolidated Statement of Stockholders' Equity (Parenthetical)	10 Months Ended
	Dec. 31, 2017USD ($)$ / shares
Financing costs, net | $	$ 76,073
Common Stock One [Member] | Minimum [Member]
Share issued price per share	$ 0.67
Common Stock One [Member] | Maximum [Member]
Share issued price per share	0.80
Common Stock Two [Member]
Share issued price per share	42.86
Common Stock Three [Member]
Share issued price per share	1.60
Common Stock Four [Member]
Share issued price per share	0.80
Common Stock Five [Member]
Share issued price per share	1.29
Common Stock Six [Member]
Share issued price per share	2
Common Stock Seven [Member]
Share issued price per share	2
Common Stock Eight [Member]
Share issued price per share	2
Common Stock Nine [Member]
Share issued price per share	2
Common Stock Ten [Member]
Share issued price per share	$ 7

Consolidated Statement of Cash

Consolidated Statement of Cash Flows	10 Months Ended
	Dec. 31, 2017USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (7,767,559)
Adjustments to reconcile net loss to net cash used by operating activities:
Net change in unrealized (appreciation) on investment in cryptocurrency	(1,785,742)
Net realized gain on investment in cryptocurrency	(781,373)
Depreciation	4,675
Stock based compensation	6,533,696
Changes in operating assets and liabilities:
Purchases of investment in cryptocurrency	(125,500)
Accounts receivable	(500)
Prepaid expenses	(33,294)
Other asset	(1,500)
Accounts payable and accrued liabilities	698,409
Net cash used by operating activities	(3,258,688)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of equipment	(72,995)
CASH FLOWS FROM FINANCING ACTIVITIES
Financing costs relating to common stock issuance	(76,073)
Proceeds from common stock issuance	12,358,000
Net cash provided by financing activities	12,281,927
NET CHANGE IN TOTAL CASH AND CASH EQUIVALENTS	8,950,244
CASH AND CASH EQUIVALENTS, beginning of period
CASH AND CASH EQUIVALENTS, end of period	8,950,244
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for interest	1,130
Cash paid for income taxes
Noncash investment activities:
Shares of common stock issued in exchange for investments in cryptocurrency	$ 225,012

The Company

The Company	10 Months Ended
	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The Company	NOTE 1 - THE COMPANY The Crypto Company (the “Company”, “Crypto”, “we”, “us” or “our”) was incorporated in the State of Nevada on March 9, 2017 (“Inception”), and is engaged in the business of developing proprietary source code to create products and tools to facilitate investing in, trading and managing digital assets. The Company also invests in technologies and tokens in a manner that diversifies exposure to the growing class of digital assets. From time to time, we may seek strategic acquisitions either by integrating third party teams and technology with our core business or by funding third party teams in which they may have interest. Technology The Company is developing proprietary technology, including trading management and auditing software, tools and processes to assist both our own operations and traditional companies, from start-up businesses to well-established companies. We may consider using our technology to build additional units around our existing platform, or selling or licensing our technology to third party institutions for a fee. Media and Ongoing Education The Company also engages in public discourse on an ongoing basis and regularly host roundtable webinars to educate the public about the cryptocurrency market.

Summary of Significant Accounti

Summary of Significant Accounting Policies	10 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation - On June 7, 2017 (the “Transaction Date”), Crypto Sub, Inc. (formerly known as The Crypto Company) (“Crypto Sub”) completed a reverse acquisition of Croe, Inc. as a result of a Stock Sale, Stock Dividend and Share Exchange, each as described below and collectively referred to as the “Transaction”. Transaction ● Stock Sale - The Company purchased 10,000,000 shares held by Deborah Thomas, the former Chief Executive Officer, principal accounting and financial officer and director of the Company, representing approximately 88.22% of the outstanding common stock of the Company immediately prior to the Stock Sale, were sold at a price of $0.031 per share, and an aggregate of 1,335,000 shares held by the remaining shareholders of the Company were sold at a price of $0.075 per share. In connection with the Stock Sale, effective as of June 7, 2017, (i) Deborah Thomas resigned as Chief Executive Officer, principal accounting officer and director of the Company and Elliott Polatoff resigned as Secretary and director of the Company; and (ii) Michael Poutre was appointed Chief Executive Officer and sole director of the Company, James Gilbert was appointed President of the Company and Ron Levy was appointed Chief Operating Officer of the Company. ● Stock Dividend - Immediately following the consummation of the Stock Sale and the distribution of the Stock Dividend, Crypto Sub held 316,993 shares, representing 4.26% of the issued and outstanding shares of common stock of the Company, and the shareholders of Crypto Sub, collectively, held 10,918,007 shares, representing 94.40% of the issued and outstanding shares of common stock of the Company. Of the 316,993 shares held by Crypto Sub, 129,238 shares were transferred to certain officers and consultants of Crypto Sub in exchange for their services related to the Transaction, and the remaining shares were retired in June 2017. ● Share Exchange - The Transaction was treated as a reverse acquisition of Croe, and the Company is treated as the acquirer, for financial accounting and reporting purposes, while Croe is treated as the acquired entity. As of the effective date of the Transaction, Croe had no liabilities or obligations. Accordingly, only the historical operations of Crypto Sub, prior to the Transaction, are incorporated herein. The comparative financial statements for the fiscal year ended December 31, 2016 have been omitted as the Company had no operations during the period. Consolidation – Liquidity Use of estimates Cash and cash equivalents The Company maintains its cash and cash equivalents at financial institutions, the balances of which may, at times, exceed federally insured limits. Management believes that the risk of loss due to the concentration is minimal. Investments – Equipment Impairment of long lived assets - Income taxes - When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Fair value measurements Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurable date. Level 2 Inputs, other than quoted prices included in Level 1, that are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management’s best estimate of what participants would use in pricing the asset or liability at the measurement date. The carrying amounts of the Company’s financial assets and liabilities, including cash, accounts payable, and accrued liabilities approximate fair value because of the short maturity of these instruments. Revenue recognition The Company recognizes consulting revenue when the service is rendered, the fee for arrangement is fixed or determinable, and collectability is reasonably assured. Stock-based compensation Equity instruments (“instruments”) issued to non-employees are recorded on the basis of the fair value of the instruments, as required by ASC 718. ASC No. 505, Equity Based Payments to Non-Employees (“ASC 505”), defines the measurement date and recognition period for such instruments. In general, the measurement date is (a) when a performance commitment, as defined, is reached or (b) when the earlier of (i) the non-employee performance is complete and (ii) the instruments are vested. The compensation cost is remeasured at fair value at each reporting period when the award vests. As a result, stock option-based payments to non-employees can result in significant volatility in compensation expense. The Company accounts for its stock based compensation using the Black-Scholes model to estimate the fair value of stock option awards. Using this model, fair value is calculated based on assumptions with respect to the (i) expected volatility of the Company’s common stock price, (ii) expected life of the award, which for options is the period of time over which employees and non-employees are expected to hold their options prior to exercise, and (iii) risk-free interest rate. Net loss per common share Marketing expense -

Recent Accounting Pronouncement

Recent Accounting Pronouncements	10 Months Ended
	Dec. 31, 2017
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-11 , Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480) and Derivatives and Hedging (Topic 815): I. Accounting for Certain Financial Instruments with Down Rounds and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. In May 2017, the FASB issued ASU No. 2017-09, Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting, which provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting. Essentially, an entity will not have to account for the effects of a modification if: (1) The fair value of the modified award is the same immediately before and after the modification; (2) the vesting conditions of the modified award are the same immediately before and after the modification; and (3) the classification of the modified award as either an equity instrument or liability instrument is the same immediately before and after the modification. The new standard becomes effective for us on January 1, 2018. We do not expect that ASU No. 2017-09 will have a material impact on the Company’s consolidated financial statements and related disclosures. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842), which, among other things, requires lessees to recognize most leases on their balance sheets related to the rights and obligations created by those leases. The new standard also requires new disclosures to help financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The new standard becomes effective for us on January 1, 2019. Early adoption is permitted. The amendments in this update should be applied under a modified retrospective approach. We are evaluating the effect that ASU No. 2016-02 will have on our consolidated financial statements and related disclosures. In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606): Revenue from Contracts with Customers , Revenue Recognition

Investment in Cryptocurrency

Investment in Cryptocurrency	10 Months Ended
	Dec. 31, 2017
Investments [Abstract]
Investment in Cryptocurrency	NOTE 4 - INVESTMENT IN CRYPTOCURRENCY The investment in cryptocurrency is classified as a Level 2 asset because inputs are from exchanges with price variability. The following table summarizes the Company’s investments at fair value for the period from Inception through December 31, 2017: Level 1 Level 2 Level 3 Investment in cryptocurrency $ - $ 2,749,809 $ 167,818 The Company establishes processes and procedures to ensure that the valuation methodologies that are categorized within Level 3 are fair, consistent and verifiable. Valuation of the Company’s Level 3 investments are for Initial Coin Offerings (“ICO’s”) for which there is no active market at December 31, 2017. These ICO’s are valued at cost which approximates fair value at December 31, 2017. At the time that the ICO’s have an available market exchange, the investments will be reclassified to Level 2. The following table sets forth a summary of changes in the fair value of the Company’s Level 3 investments for the year ended December 31, 2017: Level 3 Cryptocurrency Balance at Inception, March 9, 2017 $ - Realized gains/(losses) - Purchases, sales, issuances, and settlement, net 167,818 Unrealized gains relating to investments still held at the reporting date - Balance, December 31, 2017 $ 167,818 The following table summarizes the cryptocurrencies held as of December 31, 2017: Ripple $ 377,057 Bitcoin 286,946 IOTA 180,150 Ethereum 170,006 Litecoin 156,659 EOS 148,094 Monero 136,105 Dash 121,314 NEO 116,910 Stratis 110,652 Various other currencies 1,113,734 $ 2,917,627

Equipment

Equipment	10 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Equipment	NOTE 5 - EQUIPMENT Equipment for the period from Inception through December 31, 2017 consist of: Computer equipment $ 69,241 Furniture equipment 3,754 72,995 Less accumulated depreciation (4,675 ) $ 68,320

Other Assets

Other Assets	10 Months Ended
	Dec. 31, 2017
Other Assets [Abstract]
Other Assets	NOTE 6 - OTHER ASSET Pursuant to a Note Purchase Agreement dated as of March 27, 2017 by and between the Company and Rimrock Gold Corp, (“Rimrock”), the Company agreed to fund up to $300,000 to settle outstanding convertible debt of and accounts payable by and on behalf of Rimrock and to pay certain ongoing accounting expenses, for the ultimate acquisition of Rimrock, a public company located in Las Vegas, Nevada with limited operations. The Company had expected to consummate the acquisition in 2018. For the period from Inception through December 31, 2017, the Company advanced $134,100 on behalf of Rimrock to settle the aforementioned liabilities. As of December 31, 2017, the Board of Directors determined that it is in the best interests of the Company and its stockholders not to proceed with the acquisition of or any other business combination with Rimrock, and halted all future advances. The Company has deemed this asset unrealizable and therefore, has been expensed for the period from Inception through December 31, 2017.

Summary of Common Stock Transac

Summary of Common Stock Transactions	10 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Summary of Common Stock Transactions	NOTE 7 - SUMMARY OF COMMON STOCK TRANSACTIONS On December 12, 2017, the Company issued to approximately 76 accredited investors an aggregate of 1,053,848 shares of common stock of the Company at a price of $7.00 per share, for aggregate proceeds of approximately $7,377,139. We incurred financing costs of $76,073. On September 25, 2017, the Company issued to nine accredited investors (i) an aggregate of 672,500 shares of common stock of the Company at a price of $2.00 per share, and (ii) three-year warrants to purchase an aggregate of 168,125 shares of common stock (See Note 8) of the Company at an exercise price of $2.00 per share, for aggregate proceeds of $1,345,000. On September 20, 2017, the Company issued to two accredited investors an aggregate of 62,500 shares of common stock of the Company at a price of approximately $2.00 per share, in exchange for digital currency equal to aggregate proceeds of approximately $125,012. On September 8, 2017, the Company issued to eleven accredited investors an aggregate of 437,488 shares of common stock of the Company at a price of $2.00 per share for aggregate proceeds of $874,975. On June 14, 2017, Crypto Sub transferred an aggregate of 129,238 shares of common stock of its parent company Croe, held by Crypto Sub, to certain officers and consultants of Crypto Sub in exchange for their services in connection with the Transaction. Accordingly, the Company recorded an expense of $166,717 based on the fair value of the shares on the measurement date. On June 13, 2017, the Company issued to four accredited investors an aggregate of 47,500 shares of common stock of the Company at a purchase price of $2.00 per share for aggregate proceeds of $95,000. On June 7, 2017, Crypto Sub’s shareholders received an aggregate of (i) 10,918,007 shares of common stock of Croe in connection with the Stock Dividend issued by Crypto Sub, and (ii) 7,026,614 shares of common stock of Croe in exchange for all of the outstanding shares of common stock of Crypto Sub (noted above) in connection with the Share Exchange. As part of the Transaction, Crypto Sub retained 316,993 shares of common stock of its parent company, Croe. Crypto Sub retained 187,755 shares of common stock of its parent company Croe, at a historical cost of $8,473, which has been eliminated in consolidation. For the period from Inception through June 6, 2017, Crypto Sub issued 477,867 shares of common stock of Crypto Sub for aggregate proceeds of $2,665,886 of capital, to fund its operations. At its inception on March 9, 2017, Crypto Sub initially issued to its founders (i) 125,000 shares of its common stock in exchange for consulting services, valued at $200,000, and (ii) 125,000 shares of its common stock for investments in cryptocurrency, valued at $100,000. The securities issued in the foregoing transactions were exempt from the registration requirements of the Securities Act of 1933, as amended (the “Securities Act”), pursuant to Section 4(a)(2) of the Securities Act and Regulation D promulgated thereunder inasmuch as the securities were offered and sold solely to accredited investors and the Company did not engage in any form of general solicitation or general advertising in making the offering.

Warrants for Common Stock

Warrants for Common Stock	10 Months Ended
	Dec. 31, 2017
Warrants For Common Stock
Warrants for Common Stock	NOTE 8 – WARRANTS FOR COMMON STOCK For the period from Inception through December 31, 2017, outstanding warrants to purchase shares of common stock were as follows: Number of Shares Issuance Date Exercisable for Expiration Date Exercise Price Outstanding Under Warrants September 2017 Common Shares September 25, 2020 $ 2.00 168,125 The warrants expire on the third anniversary of their respective issuance dates. The exercise price of the warrants is subject to adjustment from time to time, as provided therein, to prevent dilution of purchase rights granted thereunder. The warrants are considered indexed to the Company’s own stock and therefore no subsequent remeasurement is required.

Summary of Stock Options

Summary of Stock Options	10 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock Options	NOTE 9 - SUMMARY OF STOCK OPTIONS On July 21, 2017, the Company’s board of directors adopted the 2017 Equity Incentive Plan (the “Plan), which was approved by its stockholders on August 24, 2017. The Plan is administered by the board of directors (the “Administrator”). Under the Plan, the Company may grant equity awards to eligible participants which may take the form of stock options (both incentive stock options and non-qualified stock options) and restricted stock awards. Awards may be granted to officers, employees, nonemployee directors (as defined in the Plan) and other key persons (including consultants and prospective employees). The term of any stock option award may not exceed 10 years and may be subject to vesting conditions, as determined by the Administrator. Options granted generally vest over eighteen months. Incentive stock options may be granted only to employees of the Company or any subsidiary that is a “subsidiary corporation” within the meaning of Section 424(f) of the Internal Revenue Code. 5,000,000 shares of the Company’s common stock are reserved for issuance under the Plan. For the period from Inception through December 31, 2017, there are outstanding stock option awards issued from the Plan covering a total of 644,531 shares of the Company’s common stock and there remain reserved for future awards 4,342,969 shares of the Company’s common stock. The weighted average exercise price of the outstanding stock options is $2.32 per share, and the remaining contractual term is 9.61 years. For the period from Inception through December 31, 2017, the Company granted 260,000 and 397,031 options to employees and nonemployees, respectively. Weighted Weighted Average Aggregate Average Remaining Intrinsic Number Exercise Contractual Value of Shares Price Term (years) (in thousands) Options outstanding, beginning of period - $ - - - Options granted 657,031 $ 2.28 9.61 - Options exercised 12,500 $ 1.00 9.50 - Options canceled - $ - - - Options outstanding, end of period 644,531 $ 2.32 9.61 $ 11,421 Vested and exercisable and expected to vest, end of period 159,531 $ 2.90 9.61 $ 2,728 For the period from Inception through December 31, 2017, the Company had not granted any restricted stock awards. As of December 31, 2017, approximately $3,088,000 of total unrecognized compensation costs related to stock options is expected to be recognized over a weighted average period of approximately 2 years. The determination of the fair value of stock-based compensation awards utilizing the Black-Scholes model is affected by the Company’s stock price and a number of complex and subjective assumptions, including stock price, volatility, expected life of the equity award, forfeitures rates if any, risk-free interest rates and expected dividends. Volatility is based on the historical volatility of comparable companies measured over the most recent period, generally commensurate with the expected life of the Company’s stock options, adjusted for future expectations given the Company’s limited historical share price data. The risk-free rate is based on implied yields in effect at the time of the grant on U.S. Treasury zero-coupon bonds with remaining terms equal to the expected term of the stock options. The expected dividend is based on the Company’s history and expectation of dividend payouts. Forfeitures are recognized when they occur. The range of assumptions used for the year ending December 31 are as follows: 2017 Ranges Weighted-average volatility 36-75% Expected dividends 0% Expected term (in years) 5.71-10 years Risk-free rate 1.91-2.40%

Related Party Transactions

Related Party Transactions	10 Months Ended
	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions	NOTE 10 - RELATED PARTY TRANSACTION On March 9, 2017, Crypto Sub issued 125,000 shares of common stock of Crypto Sub to an employee of Crypto Sub, in exchange for an initial investment made in the form of cryptocurrency, valued at $100,000, based on the fair value of the investment on the date of such investment. On June 7, 2017, the employee received (i) 1,875,000 shares of common stock of Croe in connection with the Stock Dividend issued by Crypto Sub, and (ii) 1,125,000 shares of common stock of Croe in exchange for all of the employee’s shares of Crypto Sub in connection with the Share Exchange. On March 9, 2017, Crypto Sub issued 300,000 shares of common stock of Crypto Sub to James Gilbert, the President of the Company, in exchange for $200,000. On June 7, 2017, Mr. Gilbert received (i) 4,500,000 shares of common stock of Croe in connection with the Stock Dividend issued by Crypto Sub, and (ii) 2,700,000 shares of common stock of Croe in exchange for all of his shares of Crypto Sub in connection with the Share Exchange. On March 9, 2017, Crypto Sub issued (i) 125,000 shares of common stock of Crypto Sub to Redwood Fund LP (“Redwood”) in exchange for $200,000; and (ii) 125,000 shares of common stock of Crypto Sub to Imperial Strategies, LLC (“Imperial Strategies”) in exchange for certain services rendered, valued at $200,000, as of the date of such issuance. Michael Poutre, the Chief Executive Officer of the Company, and Ron Levy, the Chief Operating Officer of the Company, are Chief Executive Officer and Chief Operating Officer, respectively, of Ladyface Capital, LLC, the General Partner of Redwood, and, as a result, had an indirect material interest in the shares owned by Redwood. Mr. Poutre is the sole member of MP2 Ventures, LLC, a member of Imperial Strategies, and, as of September 1, 2017, Mr. Poutre and Mr. Levy are Chief Executive Officer and Chief Operating Officer, respectively of Imperial Strategies and, as a result, have an indirect material interest in the shares owned by Imperial Strategies. On June 7, 2017, each of Redwood and Imperial Strategies received (i) 1,875,000 shares of common stock of Croe in connection with the Stock Dividend issued by Crypto Sub, and (ii) 1,125,000 shares of common stock of Croe in exchange for all of their shares of Crypto Sub in connection with the Share Exchange. For the period from Inception through December 31, 2017, the Company paid consulting fees of $180,000 to MP2 Ventures, LLC, of which Michael Poutre, the Chief Executive Officer of the Company, is the sole member, for his services rendered as Chief Executive Officer. For the period from Inception through December 31, 2017, the Company paid consulting fees of $60,000 to Company Coda, LP, of which Ron Levy, the Chief Executive Officer of the Company, is the sole member, for his services rendered as Chief Operating Officer. The Company has a services agreement with Full Stack Finance for CFO and Accounting outsource services. Ivan Ivankovich, CFO of the Company, is the Co- Managing Director of Full Stack Finance. Emad Boulos, an employee of Full Stack Finance, serves as The Crypto Company’s Controller. The Company paid a total of $111,075 in fees to Full Stack Finance during the period from Inception through December 31, 2017, and as of December 31, 2017, there is a no balance due to Full Stack Finance.

Basic and Diluted Loss Per Shar

Basic and Diluted Loss Per Share	10 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Basic and Diluted Loss Per Share	NOTE 11 - BASIC AND DILUTED LOSS PER SHARE The following is a reconciliation of the numerator and denominator of the basic and diluted loss per share computations for the period from Inception through December 31, 2017: For the period from Inception to December 31, 2017 Numerator for basic and diluted income per share: Net loss $ (7,767,559 ) Denominator for basic and diluted income per share: Weighted average shares (basic) 16,746,792 Common stock equivalents - Weighted average shares (diluted) 16,746,792 Basic and diluted income (loss) per share: Basic $ (0.46 ) Diluted $ (0.46 )

Provision for Income Taxes

Provision for Income Taxes	10 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Provision for Income Taxes	NOTE 12 - PROVISION FOR INCOME TAXES Income taxes Current: Federal $ - State 800 Total current 800 Deferred: Federal - State - Total deferred - Provision for income taxes $ 800 For the period from Inception through December 31, 2017, the significant components of the Company’s net deferred tax assets are as follows: Net operating loss carryforwards $ 815,300 Stock based compensation 1,764,100 Unrealized gains on investments in cryptocurrency (482,200 ) 2,097,200 Valuation allowance (2,097,200 ) $ - During the period from Inception to December 31, 2017, the valuation allowance increased by $2,097,200. For the period from Inception through December 31, 2017, the Company had NOLs for Federal and State of California reporting purposes of approximately $3,019,600, which expire in 2037. The Federal and State of California tax codes provide for restrictive limitations on the annual utilization of NOLs to offset taxable income when the stock ownership of a company significantly changes, as defined. Utilization of these amounts could be further limited if additional ownership changes occur in the future. The following is a reconciliation of the amount of income tax expense that would result from applying the statutory federal tax rates to pre-tax loss and the reported amount of income tax expense for the period from Inception through December 31, 2017: Tax benefit at federal statutory rate $ (1,631,190 ) State income tax benefit, net of federal benefit (465,210 ) Increase in valuation allowance 2,097,200 Income tax expense $ 800

Commitments and Contingencies

Commitments and Contingencies	10 Months Ended
	Dec. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 13 - COMMITMENTS AND CONTINGENCIES Operating leases Effective June 7, 2017, the Company terminated the sublease agreement between Croe, Inc. and Acadia Properties for the sublease of office space in Draper, Utah. Facility rent expense for the period from Inception through December 31, 2017 was $45,000. Legal Indemnities and guarantees

Subsequent Events

Subsequent Events	10 Months Ended
	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	NOTE 14 – SUBSEQUENT EVENTS On January 3, 2018, the Company granted to an advisor a non-qualified option to purchase 25,000 shares of the Company’s common stock at a purchase price of $7.00 per share, pursuant to the terms of the Company’s 2017 Equity Incentive Plan and the applicable stock option agreement. On January 16, 2018, pursuant to an Equity Purchase Agreement (the “Agreement”) entered into on December 22, 2017 by and among the Company, CoinTracking, GmbH, a Nevada limited liability company and wholly-owned subsidiary of the Company (“CoinTracking”), Kachel Holding GmbH, an entity formed under the laws of the Republic of Germany (“Kachel Holding”), and Dario Kachel, an individual, CoinTracking purchased from Kachel Holding 12,525 shares of CoinTracking GmbH, an entity formed under the laws of Germany (the “GmbH”), representing 50.1% of the equity interests in the GmbH, for a purchase price of (i) $4,736,400 in cash, and (ii) 473,640 shares of common stock of the Company, par value $0.001 per share, subject to adjustment as provided in the Agreement (the “CoinTracking Acquisition”). Following administrative procedures as required under applicable German laws, the CoinTracking Acquisition was consummated on January 26, 2018. On January 19, 2018, the Company granted to an advisor a non-qualified option to purchase 75,000 shares of the Company’s common stock at a purchase price of $7.00 per share, pursuant to the terms of the Company’s 2017 Equity Incentive Plan and the applicable stock option agreement. On January 19, 2018, the Company granted to an advisor a non-qualified option to purchase 25,000 shares of the Company’s common stock at a purchase price of $10.00 per share, pursuant to the terms of the Company’s 2017 Equity Incentive Plan and the applicable stock option agreement. On March 14, 2018, the Company granted to an advisor a non-qualified option to purchase 25,000 shares of the Company’s common stock at a purchase price of $10.00 per share, pursuant to the terms of the Company’s 2017 Equity Incentive Plan and the applicable stock option agreement. As of March 25, 2018, the Company’s investments in cryptocurrency described in Note 4 incurred an unrealized decrease in fair value of approximately $966,000 for the period from January 1, 2018 through March 25, 2018 (last weekly valuation date) from the calculated market value of $2,917,627 at December 31, 2017. There were no other events subsequent to December 31, 2017, through the date of this filing, other than those described, that would require disclosure in these financial statements.

Summary of Significant Accoun22

Summary of Significant Accounting Policies (Policies)	10 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Basis of Presentation	Basis of presentation - On June 7, 2017 (the “Transaction Date”), Crypto Sub, Inc. (formerly known as The Crypto Company) (“Crypto Sub”) completed a reverse acquisition of Croe, Inc. as a result of a Stock Sale, Stock Dividend and Share Exchange, each as described below and collectively referred to as the “Transaction”.
Transaction	Transaction ● Stock Sale - The Company purchased 10,000,000 shares held by Deborah Thomas, the former Chief Executive Officer, principal accounting and financial officer and director of the Company, representing approximately 88.22% of the outstanding common stock of the Company immediately prior to the Stock Sale, were sold at a price of $0.031 per share, and an aggregate of 1,335,000 shares held by the remaining shareholders of the Company were sold at a price of $0.075 per share. In connection with the Stock Sale, effective as of June 7, 2017, (i) Deborah Thomas resigned as Chief Executive Officer, principal accounting officer and director of the Company and Elliott Polatoff resigned as Secretary and director of the Company; and (ii) Michael Poutre was appointed Chief Executive Officer and sole director of the Company, James Gilbert was appointed President of the Company and Ron Levy was appointed Chief Operating Officer of the Company. ● Stock Dividend - Immediately following the consummation of the Stock Sale and the distribution of the Stock Dividend, Crypto Sub held 316,993 shares, representing 4.26% of the issued and outstanding shares of common stock of the Company, and the shareholders of Crypto Sub, collectively, held 10,918,007 shares, representing 94.40% of the issued and outstanding shares of common stock of the Company. Of the 316,993 shares held by Crypto Sub, 129,238 shares were transferred to certain officers and consultants of Crypto Sub in exchange for their services related to the Transaction, and the remaining shares were retired in June 2017. ● Share Exchange - The Transaction was treated as a reverse acquisition of Croe, and the Company is treated as the acquirer, for financial accounting and reporting purposes, while Croe is treated as the acquired entity. As of the effective date of the Transaction, Croe had no liabilities or obligations. Accordingly, only the historical operations of Crypto Sub, prior to the Transaction, are incorporated herein. The comparative financial statements for the fiscal year ended December 31, 2016 have been omitted as the Company had no operations during the period.
Consolidation	Consolidation –
Liquidity	Liquidity
Use of Estimates	Use of estimates
Cash and Cash Equivalents	Cash and cash equivalents The Company maintains its cash and cash equivalents at financial institutions, the balances of which may, at times, exceed federally insured limits. Management believes that the risk of loss due to the concentration is minimal.
Investments	Investments –
Equipment	Equipment
Impairment of Long Lived Assets	Impairment of long lived assets -
Income Taxes	Income taxes - When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits along with any associated interest and penalties that would be payable to the taxing authorities upon examination.
Fair Value Measurements	Fair value measurements Level 1 Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurable date. Level 2 Inputs, other than quoted prices included in Level 1, that are observable for the asset or liability through corroboration with market data at the measurement date. Level 3 Unobservable inputs that reflect management’s best estimate of what participants would use in pricing the asset or liability at the measurement date. The carrying amounts of the Company’s financial assets and liabilities, including cash, accounts payable, and accrued liabilities approximate fair value because of the short maturity of these instruments.
Revenue Recognition	Revenue recognition The Company recognizes consulting revenue when the service is rendered, the fee for arrangement is fixed or determinable, and collectability is reasonably assured.
Stock-based Compensation	Stock-based compensation Equity instruments (“instruments”) issued to non-employees are recorded on the basis of the fair value of the instruments, as required by ASC 718. ASC No. 505, Equity Based Payments to Non-Employees (“ASC 505”), defines the measurement date and recognition period for such instruments. In general, the measurement date is (a) when a performance commitment, as defined, is reached or (b) when the earlier of (i) the non-employee performance is complete and (ii) the instruments are vested. The compensation cost is remeasured at fair value at each reporting period when the award vests. As a result, stock option-based payments to non-employees can result in significant volatility in compensation expense. The Company accounts for its stock based compensation using the Black-Scholes model to estimate the fair value of stock option awards. Using this model, fair value is calculated based on assumptions with respect to the (i) expected volatility of the Company’s common stock price, (ii) expected life of the award, which for options is the period of time over which employees and non-employees are expected to hold their options prior to exercise, and (iii) risk-free interest rate.
Net Loss Per Common Share	Net loss per common share
Marketing Expense	Marketing expense -

Investment in Cryptocurrency (T

Investment in Cryptocurrency (Tables)	10 Months Ended
	Dec. 31, 2017
Investments [Abstract]
Schedule of Fair Value of Investments Cryptocurrency	The following table summarizes the Company’s investments at fair value for the period from Inception through December 31, 2017: Level 1 Level 2 Level 3 Investment in cryptocurrency $ - $ 2,749,809 $ 167,818 The following table sets forth a summary of changes in the fair value of the Company’s Level 3 investments for the year ended December 31, 2017: Level 3 Cryptocurrency Balance at Inception, March 9, 2017 $ - Realized gains/(losses) - Purchases, sales, issuances, and settlement, net 167,818 Unrealized gains relating to investments still held at the reporting date - Balance, December 31, 2017 $ 167,818
Summary of Cryptocurrencies Held	The following table summarizes the cryptocurrencies held as of December 31, 2017: Ripple $ 377,057 Bitcoin 286,946 IOTA 180,150 Ethereum 170,006 Litecoin 156,659 EOS 148,094 Monero 136,105 Dash 121,314 NEO 116,910 Stratis 110,652 Various other currencies 1,113,734 $ 2,917,627

Equipment (Tables)

Equipment (Tables)	10 Months Ended
	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Schedule of Equipment	Equipment for the period from Inception through December 31, 2017 consist of: Computer equipment $ 69,241 Furniture equipment 3,754 72,995 Less accumulated depreciation (4,675 ) $ 68,320

Warrants for Common Stock (Tabl

Warrants for Common Stock (Tables)	10 Months Ended
	Dec. 31, 2017
Warrants For Common Stock
Schedule of Warrants Outstanding	For the period from Inception through December 31, 2017, outstanding warrants to purchase shares of common stock were as follows: Number of Shares Issuance Date Exercisable for Expiration Date Exercise Price Outstanding Under Warrants September 2017 Common Shares September 25, 2020 $ 2.00 168,125

Summary of Stock Options (Table

Summary of Stock Options (Tables)	10 Months Ended
	Dec. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock Option Activity	For the period from Inception through December 31, 2017, the Company granted 260,000 and 397,031 options to employees and nonemployees, respectively. Weighted Weighted Average Aggregate Average Remaining Intrinsic Number Exercise Contractual Value of Shares Price Term (years) (in thousands) Options outstanding, beginning of period - $ - - - Options granted 657,031 $ 2.28 9.61 - Options exercised 12,500 $ 1.00 9.50 - Options canceled - $ - - - Options outstanding, end of period 644,531 $ 2.32 9.61 $ 11,421 Vested and exercisable and expected to vest, end of period 159,531 $ 2.90 9.61 $ 2,728
Schedule of Stock Option Assumptions Used	The range of assumptions used for the year ending December 31 are as follows: 2017 Ranges Weighted-average volatility 36-75% Expected dividends 0% Expected term (in years) 5.71-10 years Risk-free rate 1.91-2.40%

Basic and Diluted Loss Per Sh27

Basic and Diluted Loss Per Share (Tables)	10 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share Basic and Diluted	The following is a reconciliation of the numerator and denominator of the basic and diluted loss per share computations for the period from Inception through December 31, 2017: For the period from Inception to December 31, 2017 Numerator for basic and diluted income per share: Net loss $ (7,767,559 ) Denominator for basic and diluted income per share: Weighted average shares (basic) 16,746,792 Common stock equivalents - Weighted average shares (diluted) 16,746,792 Basic and diluted income (loss) per share: Basic $ (0.46 ) Diluted $ (0.46 )

Provision for Income Taxes (Tab

Provision for Income Taxes (Tables)	10 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Schedule of Income Tax Provision	For the period from Inception through December 31, 2017, the components of the provision for income taxes are as follows: Current: Federal $ - State 800 Total current 800 Deferred: Federal - State - Total deferred - Provision for income taxes $ 800
Schedule of Net Deferred Tax Assets	For the period from Inception through December 31, 2017, the significant components of the Company’s net deferred tax assets are as follows: Net operating loss carryforwards $ 815,300 Stock based compensation 1,764,100 Unrealized gains on investments in cryptocurrency (482,200 ) 2,097,200 Valuation allowance (2,097,200 ) $ -
Schedule of Effective Income Tax Rate Reconciliation	The following is a reconciliation of the amount of income tax expense that would result from applying the statutory federal tax rates to pre-tax loss and the reported amount of income tax expense for the period from Inception through December 31, 2017: Tax benefit at federal statutory rate $ (1,631,190 ) State income tax benefit, net of federal benefit (465,210 ) Increase in valuation allowance 2,097,200 Income tax expense $ 800

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Jun. 07, 2017	Jun. 07, 2017	Dec. 31, 2017	Dec. 31, 2017
Proceeds form shares issued				$ 12,358,000
Common stock shares, outstanding			20,458,945	20,458,945
Proceeds from issuance of common stock				$ 12,358,000
Cash balance			$ 8,950,244	8,950,244
Working capital			11,203,256	11,203,256
Payments to acquire company				4,736,400
Investments			2,917,627	2,917,627
Income tax payable			$ 800	800
Marketing expense				$ 20,054
Minimum [Member]
Estimated useful life of assets				3 years
Maximum [Member]
Estimated useful life of assets				5 years
Shareholders of Crypto [Member]
Common stock shares, outstanding	10,918,007	10,918,007
Common stock ownership percentage	94.40%	94.40%
Deborah Thomas [Member]
Common stock shares, outstanding	10,000,000	10,000,000
Common stock ownership percentage	88.22%	88.22%
Common stock sale price	$ 0.031	$ 0.031
Officers and Consultants [Member]
Common stock issued for services, shares			129,238
Stock Sale [Member]
Acquisition cost of general and administrative		$ 399,300
Common stock shares, outstanding	1,335,000	1,335,000
Common stock sale price	$ 0.075	$ 0.075
Exchange Agreement [Member] | Shareholders of Crypto [Member]
Number of shares exchanged in transaction	727,867
Crypto [Member]
Shares of common stock sold		11,235,000
Common stock shares, outstanding	316,993	316,993
Common stock ownership percentage	4.26%	4.26%
Stock dividend issued number of common stock		10,918,007
Number of shares exchanged in transaction			316,993
Crypto [Member] | Exchange Agreement [Member]
Number of shares exchanged in transaction	7,026,614
Uptick Capital, LLC [Member]
Shares of common stock sold	100,000
Aggregate percentage of issued and outstanding common stock	100.00%	100.00%
Proceeds form shares issued	$ 411,650
Proceeds from issuance of common stock	$ 411,650

Investment in Cryptocurrency -

Investment in Cryptocurrency - Schedule of Fair Value of Investments Cryptocurrency (Details)	10 Months Ended
	Dec. 31, 2017USD ($)
Realized gains/(losses)	$ 781,373
Unrealized gains relating to investments still held at the reporting date	1,785,742
Level 1 [Member]
Investment in cryptocurrency, ending balance
Level 2 [Member]
Investment in cryptocurrency, ending balance	2,749,809
Level 3 [Member]
Investment in cryptocurrency, beginning balance
Realized gains/(losses)
Purchases, sales, issuances, and settlement, net	167,818
Unrealized gains relating to investments still held at the reporting date
Investment in cryptocurrency, ending balance	$ 167,818

Investment in Cryptocurrency 31

Investment in Cryptocurrency - Summary of Cryptocurrencies Held (Details)	Dec. 31, 2017USD ($)
Investments	$ 2,917,627
Ripple [Member]
Investments	377,057
Bitcoin [Member]
Investments	286,946
IOTA [Member]
Investments	180,150
Ethereum [Member]
Investments	170,006
Litecoin [Member]
Investments	156,659
EOS [Member]
Investments	148,094
Monero [Member]
Investments	136,105
Dash [Member]
Investments	121,314
NEO [Member]
Investments	116,910
Stratis [Member]
Investments	110,652
Various Other Currencies [Member]
Investments	$ 1,113,734

Equipment - Schedule of Equipme

Equipment - Schedule of Equipment (Details)	Dec. 31, 2017USD ($)
Property plant and equipment, gross	$ 72,995
Less accumulated depreciation	(4,675)
Property plant and equipment, net	68,320
Computer Equipment [Member]
Property plant and equipment, gross	69,241
Furniture Equipment [Member]
Property plant and equipment, gross	$ 3,754

Other Assets (Details Narrative

Other Assets (Details Narrative) - Rimrock Gold Corp [Member]	10 Months Ended
	Dec. 31, 2017USD ($)
Maximum amount funded to settle outstanding liabilities	$ 300,000
Settlement of liabilities	$ 134,100

Summary of Common Stock Trans34

Summary of Common Stock Transactions (Details Narrative) - USD ($)	Dec. 12, 2017	Sep. 25, 2017	Sep. 20, 2017	Sep. 08, 2017	Jun. 14, 2017	Jun. 13, 2017	Jun. 07, 2017	Jun. 06, 2017	Dec. 31, 2017
Proceeds form shares issued									$ 12,358,000
Financing costs									$ 76,073
Common stock shares									20,458,945
Common stock issued for services									$ 200,000
Crypto Sub [Member]
Shares of common stock sold								477,867
Proceeds form shares issued								$ 2,665,886
Common stock shares					129,238		187,755
Fair value of the shares based compensation expense					$ 166,717
Stock dividend issued number of common stock							10,918,007
Number of shares exchanged in transaction							7,026,614	316,993
Common stock value							$ 8,473
Common stock issued for services, shares								125,000
Common stock issued for services								$ 200,000
Number of common stock issued for investment, shares								125,000
Number of common stock issued for investment, value								$ 100,000
Seventy Six Accredited Investors [Member]
Shares of common stock sold	1,053,848
Common stock sale price	$ 7
Proceeds form shares issued	$ 7,377,139
Financing costs	$ 76,073
Nine Accredited Investors [Member]
Shares of common stock sold		672,500
Common stock sale price		$ 2
Proceeds form shares issued		$ 1,345,000
Warrants term		3 years
Number warrants to purchase common stock		168,125
Exercise price of warrants		$ 2
Two Accredited Investors [Member]
Shares of common stock sold			62,500
Common stock sale price			$ 2
Proceeds form shares issued			$ 125,012
Eleven Accredited Investors [Member]
Shares of common stock sold				437,488
Common stock sale price				$ 2
Proceeds form shares issued				$ 874,975
Four Accredited Investors [Member]
Shares of common stock sold						47,500
Common stock sale price						$ 2
Proceeds form shares issued						$ 95,000

Warrants for Common Stock - Sch

Warrants for Common Stock - Schedule of Warrants Outstanding (Details) - Warrant [Member]	10 Months Ended
	Dec. 31, 2017$ / sharesshares
Issuance Date	2017 September
Exercisable for	Common Shares
Expiration Date	Sep. 25, 2020
Exercise Price | $ / shares	$ 2
Number of Shares Outstanding Under Warrants | shares	168,125

Summary of Stock Options (Detai

Summary of Stock Options (Details Narrative) - USD ($)	Jul. 21, 2017	Dec. 31, 2017	Mar. 08, 2017
Number of outstanding stock option awards		644,531
Weighted average exercise price of outstanding stock options		$ 2.28
Remaining contractual term		9 years 7 months 10 days
Stock option [Member]
Remaining contractual term		2 years
Unrecognized compensation costs		$ 3,088,000
Employees [Member]
Number of outstanding stock option awards		260,000
Non Employees [Member]
Number of outstanding stock option awards		397,031
2017 Equity Incentive Plan [Member]
Stock option award vesting period	10 years
Number of stock option remain reserved for future issuance	5,000,000	4,342,969

Summary of Stock Options - Sche

Summary of Stock Options - Schedule of Stock Option Activity (Details)	10 Months Ended
	Dec. 31, 2017USD ($)$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of options outstanding beginning balance | shares
Number of options granted | shares	657,031
Number of options exercised | shares	12,500
Number of options canceled | shares
Number of options outstanding ending balance | shares	644,531
Number of Vested and exercisable and expected to vest, end of period | shares	159,531
Weighted Average Exercise Price, Outstanding beginning balance | $ / shares
Weighted Average Exercise Price, Granted | $ / shares	2.28
Weighted Average Exercise Price, Exercised | $ / shares	1
Weighted Average Exercise Price, canceled | $ / shares
Weighted Average Exercise Price, Outstanding ending balance | $ / shares	2.32
Weighted Average Exercise Price, Vested and exercisable and expected to vest, end of period | $ / shares	$ 2.90
Weighted Average Remaining Contractual Term, beginning balance	0 years
Weighted Average Remaining Contractual Term, option granted	9 years 7 months 10 days
Weighted Average Remaining Contractual Term, option exercised	9 years 6 months
Weighted Average Remaining Contractual Term, option cancelled	0 years
Weighted Average Remaining Contractual Term, ending balance	9 years 7 months 10 days
Weighted Average Remaining Contractual Term, Vested and exercisable and expected to vest, end of period	9 years 7 months 10 days
Aggregate Intrinsic Value, beginning balance | $
Aggregate Intrinsic Value, ending balance | $	11,421
Aggregate Intrinsic Value, Vested and exercisable and expected to vest, end of period | $	$ 2,728

Summary of Stock Options - Sc38

Summary of Stock Options - Schedule of Stock Option Assumptions Used (Details)	10 Months Ended
	Dec. 31, 2017
Expected dividends	0.00%
Minimum [Member]
Weighted-average volatility	36.00%
Expected term (in years)	5 years 8 months 16 days
Risk-free rate	1.91%
Maximum [Member]
Weighted-average volatility	75.00%
Expected term (in years)	10 years
Risk-free rate	2.40%

Related Party Transactions (Det

Related Party Transactions (Details Narrative) - USD ($)	Jun. 07, 2017	Mar. 10, 2017	Dec. 31, 2017	Dec. 31, 2017
Related Party Transaction [Line Items]
Shares issued for service, value				$ 200,000
Redwood Fund LP [Member]
Related Party Transaction [Line Items]
Common stock issued for services, shares		125,000
Shares issued for service, value		$ 200,000
Stock dividend issued number of common stock	1,875,000
Number of shares exchanged in transaction	1,125,000
Imperial Strategies, LLC [Member]
Related Party Transaction [Line Items]
Common stock issued for services, shares		125,000
Shares issued for service, value		$ 200,000
Stock dividend issued number of common stock	1,875,000
Number of shares exchanged in transaction	1,125,000
Full Stack Finance [Member]
Related Party Transaction [Line Items]
Legal fees			$ 111,075
James Gilbert [Member]
Related Party Transaction [Line Items]
Common stock issued for services, shares		300,000
Shares issued for service, value		$ 200,000
Stock dividend issued number of common stock	4,500,000
Number of shares exchanged in transaction	2,700,000
Michael Poutre [Member]
Related Party Transaction [Line Items]
Pre-paid consulting fees			180,000
Ron Levy [Member]
Related Party Transaction [Line Items]
Pre-paid consulting fees			$ 60,000
Employee [Member]
Related Party Transaction [Line Items]
Common stock issued for services, shares		125,000
Shares issued for service, value		$ 100,000
Stock dividend issued number of common stock	1,875,000
Number of shares exchanged in transaction	1,125,000

Basic and Diluted Loss Per Sh40

Basic and Diluted Loss Per Share - Schedule of Earnings Per Share Basic and Diluted (Details)	10 Months Ended
	Dec. 31, 2017USD ($)$ / sharesshares
Earnings Per Share [Abstract]
Numerator for basic and diluted income per share: Net loss | $	$ (7,767,559)
Denominator for basic and diluted income per share: Weighted average shares (basic)	16,746,792
Denominator for basic and diluted income per share: Common stock equivalents
Denominator for basic and diluted income per share: Weighted average shares (diluted)	16,746,792
Basic and diluted income (loss) per share: Basic | $ / shares	$ (0.46)
Basic and diluted income (loss) per share: Diluted | $ / shares	$ (0.46)

Provision for Income Taxes (Det

Provision for Income Taxes (Details Narrative)	10 Months Ended
	Dec. 31, 2017USD ($)
Income Tax Disclosure [Abstract]
Valuation allowance increased	$ 2,097,200
Net operating losses carried forward	$ 3,019,600
Operating loss carryforwards, expiration	2,037

Provision for Income Taxes - Sc

Provision for Income Taxes - Schedule of Provision for Income Taxes (Details)	10 Months Ended
	Dec. 31, 2017USD ($)
Income Tax Disclosure [Abstract]
Current, Federal
Current, State	800
Total current	800
Deferred, federal
Deferred, State
Total deferred
Provision for income taxes	$ 800

Provision for Income Taxes - 43

Provision for Income Taxes - Schedule of Deferred Tax Assets, Net (Details)	Dec. 31, 2017USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 815,300
Stock based compensation	1,764,100
Unrealized gains on investments in cryptocurrency	(482,200)
Deferred tax assets, gross	2,097,200
Valuation allowance	(2,097,200)
Deferred tax assets, net

Provision for Income Taxes - 44

Provision for Income Taxes - Schedule of Income Tax Expense (Details)	10 Months Ended
	Dec. 31, 2017USD ($)
Income Tax Disclosure [Abstract]
Tax benefit at federal statutory rate	$ (1,631,190)
State income tax benefit, net of federal benefit	(465,210)
Increase in valuation allowance	2,097,200
Income tax expense	$ 800

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	8 Months Ended	10 Months Ended
	Dec. 31, 2017	Dec. 31, 2017
Rental expenses		$ 45,000
September 30, 2018 | Lease Agreement [Member]
Monthly rent	$ 6,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Mar. 14, 2018	Jan. 19, 2018	Jan. 16, 2018	Jan. 03, 2018	Dec. 31, 2017	Mar. 25, 2018
Payments to acquire businesses in cash					$ 4,736,400
Common stock par value					$ 0.001
Unrealized decrease in fair value of investment					$ 1,131,885
Subsequent Event [Member]
Unrealized decrease in fair value of investment						$ 966,000
Market value of investment					$ 2,917,627
Subsequent Event [Member] | CoinTracking GmbH [Member]
Number shares purchased			473,640
Subsequent Event [Member] | Dario Kachel [Member]
Number shares purchased			12,525
Equity interests			50.10%
Payments to acquire businesses in cash			$ 4,736,400
Common stock par value			$ 0.001
Subsequent Event [Member] | 2017 Equity Incentive Plan [Member]
Number of option granted		75,000		25,000
Options price per share		$ 7		$ 7
Subsequent Event [Member] | 2017 Equity Incentive Plan One [Member]
Number of option granted	25,000	25,000
Options price per share	$ 10	$ 10