Sunset Island (SIGO) 10-Q/A 26 Sep 19 2019 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Jan. 31, 2018	Jul. 01, 2019
Document And Entity Information
Entity Registrant Name	SUNSET ISLAND GROUP, INC
Entity Central Index Key	0001689066
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	This Amendment No. 1 (Amendment No. 1) to the Quarterly Report on Form 10-Q for the quartely period ended January 31, 2018 of Sunset Island Group (the Company) filed with the Securities and Exchange Commission on August 27, 2019 (the Form 10-Q
Current Fiscal Year End Date	--10-31
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Jan. 31, 2018
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2019
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		5,386,771

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jan. 31, 2018	Oct. 31, 2017
Cash and cash equivalents	$ 2,740	$ 24,656
Total Current Assets	2,740	24,656
Deposit	14,000	14,000
Total Assets	16,740	38,656
Accounts payable and accrued liabilities	18,240	25,817
Accrued interest - related party	497
Dividend payable	46,029	46,029
Due to related party	2,885	2,885
Convertible note, net of unamortized discount of $33,123	136,877
Current portion of notes payable - related party	157,200	0
Total Current Liabilities	361,728	74,731
Notes payable - related party	272,200	330,200
Total Liabilities	633,928	404,931
Commitments and Contingencies (note 7)
Stockholders' Equity (Deficit)
Preferred stock, $0.0001 par value, 15,000,000 shares authorized;
Common Stock, par value $0.0001, 27,000,000 shares authorized, 5,371,771 and 4,871,771 shares issued and outstanding, respectively	537	487
Additional paid in capital	463,403	334,168
Subscriptions received - shares to be issued		50,000
Accumulated deficit	(1,081,588)	(751,390)
Total Stockholders' Deficit	(617,188)	(366,275)
Total Liabilities and Stockholders' Deficit	16,740	38,656
Preferred Series A Stock
Stockholders' Equity (Deficit)
Preferred stock, $0.0001 par value, 15,000,000 shares authorized;	460	460
Total Stockholders' Deficit	460	460
Series B Preferred Stock [Member]
Stockholders' Equity (Deficit)
Preferred stock, $0.0001 par value, 15,000,000 shares authorized;
Series C Preferred Stock [Member]
Stockholders' Equity (Deficit)
Preferred stock, $0.0001 par value, 15,000,000 shares authorized;

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jan. 31, 2018	Oct. 31, 2017
Stockholders' Equity (Deficit)
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred Stock, Shares designated	15,000,000	15,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	27,000,000	27,000,000
Common stock, shares issued	5,371,771	4,871,771
Common stock, shares outstanding	5,371,771	4,871,771
Convertible note, net of unamortized discount	$ 33,123
Preferred Series A Stock
Stockholders' Equity (Deficit)
Preferred Stock, Shares designated	4,600,000	4,600,000
Preferred stock, shares issued	4,600,000	4,600,000
Preferred stock, shares outstanding	4,600,000	4,600,000
Series B Preferred Stock [Member]
Stockholders' Equity (Deficit)
Preferred Stock, Shares designated	8,000,000	8,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Series C Preferred Stock [Member]
Stockholders' Equity (Deficit)
Preferred Stock, Shares designated	500,000	500,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (unaudited) - USD ($)	3 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Condensed Consolidated Statements of Operations (unaudited)
Revenue
Operating Expenses
Labor	184,978
Supplies	27,575
General and administrative expenses	42,547	980
Lease	54,930
Lab testing	250
Utilities	3,467
Professional fees	2,036
Total Operating Expenses	315,783	980
Loss from operations	(315,783)	(980)
Other Expenses
Interest expense	14,415
Net Loss	$ (315,783)	$ (980)
Net loss per common share - basic and diluted	$ (0.06)	$ 0
Weighted average number of common shares outstanding	5,371,771	50,031,771

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders Equity (Deficit) - USD ($)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Common Stock Subscription Received [Member]	Accumulated Deficit [Member]	Preferred Series A Stock
Balance - shares at Oct. 31, 2016		50,031,771
Balance - amount at Oct. 31, 2016	$ 970	$ 5,003	$ 5,997		$ (10,030)
Net loss for the period	(980)				(980)
Balance - shares at Jan. 31, 2017		50,031,771
Balance - amount at Jan. 31, 2017	(10)	$ 5,003	5,997		(11,010)
Balance - shares at Oct. 31, 2017		4,871,771				4,600,000
Balance - amount at Oct. 31, 2017	(366,275)	$ 487	334,168	50,000	(751,390)	$ 460
Common stock issued for cash, shares		500,000
Net loss for the period	(330,198)				(330,198)
Common stock issued for cash, amount		50	49,950	(50,000)
Beneficial conversion feature	9,444		9,444
Contribution	69,841		69,841
Balance - shares at Jan. 31, 2018		5,371,771				4,600,000
Balance - amount at Jan. 31, 2018	$ (617,188)	$ 537	$ 463,403		$ (1,081,588)	$ 460

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Jan. 31, 2018	Jan. 31, 2017
Cash Flows From Operating Activities
Net loss	$ (315,783)	$ (980)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization of debt discount	11,321
Change in operating assets and liabilities:
Accounts payable and accrued liabilities	(7,577)
Accrued interest - related party	497
Net Cash Used in Operating Activities	(325,957)	(980)
Cash Flows From Financing Activities:
Bank overdraft		10
Repayment of promissory notes - related party	99,200
Contribution	69,841
Proceeds from convertible note	135,000
Net Cash Provided by Financing Activities	304,041	10
Net change in cash and cash equivalents	(21,916)	(970)
Cash and cash equivalents, beginning of period	24,656	970
Cash and cash equivalents, end of period	2,740
Supplemental cash flow information:
Cash paid for interest
Cash paid for taxes
Non-cash financing transactions:
Common stock issued	$ 50,000
Beneficial conversion feature

DESCRIPTION OF BUSINESS

DESCRIPTION OF BUSINESS	3 Months Ended
	Jan. 31, 2018
DESCRIPTION OF BUSINESS
NOTE 1- DESCRIPTION OF BUSINESS	Sunset Island Group, Inc. (SIGO or the Company) was originally incorporated in the State of Colorado on September 29, 2005 as Gulf West Property, Inc. On October 25, 2005 the Company changed its name to Titan Global Entertainment, Inc. On May 7, 2008, the Company changed its name to Sunset Island Group, Inc. Our business and corporate address is 20420 Spence Road, Salinas CA 93908, our phone number is (424) 239-6230. Our corporate website is www.sunsetislandgroup.com. We have one subsidiary, VBF Brands, Inc. (VBF Brands), a California, corporation. Our Business The Company operates its cannabis growing, cultivation, manufacturing and distribution business through its wholly owned subsidiary VBF Brands. VBF Brands operated as a Nonprofit Mutual Benefit entity until December 21, 2017 when it was converted to a For Profit entity. Prior to December 21, 2017, VBF Brands operated as a collective under the Compassionate Use Act. Since VBF Brands was operating as a Nonprofit until December 21, 2017, the Company determined that it cannot book any revenue from the activities associated while it operated as collective under the Compassionate Use Act and as a non-profit. However, the Company will book the revenue generated by VBF Brands since December 21, 2017. The Company previously operated its cultivation business through its former wholly owned subsidiary Battle Mountain Genetics, Inc. (BMG); however, upon the conversion of VBF Brands to a for profit entity the Company transitioned the operation of all of its cannabis actives through VBF Brands and BMG ceased active operations. Share Exchange BMG was incorporated in the State of California on September 29, 2016. On October 17, 2016, the Company entered into an agreement whereby it acquired 100% of the issued and outstanding shares of capital stock of BMG in exchange for 50,000,000 shares of SIGO common stock. Prior to the share exchange SIGO had no assets, liabilities or operations; following the share exchange SIGO operated BMG as a wholly owned subsidiary. Immediately prior to the share exchange with BMGs shareholders, there were 30,894 shares of SIGO Common Stock outstanding and no shares of SIGO Preferred Stock outstanding. After the share exchange, the Company had 50,031,771 Common shares outstanding and no shares of Preferred Stock outstanding. Divestiture of Battle Mountain Genetics, Inc. During December 2017, the Company divested itself of BMG by transferring all of the issued and outstanding shares of BMG, to T.J. Magallanes a former officer and director of the Company, in exchange for 3,036,000 of Mr. Magallanes SIGO Series A Preferred shares.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Jan. 31, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation of Interim Financial Statements The accompanying interim unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended January 31, 2018 are not necessarily indicative of the results that may be expected for the year ending October 31, 2018. Notes to the unaudited interim consolidated financial statements that would substantially duplicate the disclosures contained in the audited consolidated financial statements for fiscal year 2017 have been omitted. This report should be read in conjunction with the audited consolidated financial statements and the footnotes thereto for the fiscal year ended October 31, 2017 included in the Companys 10-K as filed with the Securities and Exchange Commission on March 25, 2019. Consolidation Policy The unaudited condensed consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiary, VBF Brands, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. Use of Estimates and Assumptions The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and cash equivalents Cash equivalents are short-term highly liquid investments that are readily convertible to cash with original maturities of three months or less, at the date acquired. As of January 31, 2018 and October 31, 2017, cash primarily consists of cash in bank. As of January 31, 2018 and October 31, 2017, cash was $2,740 and $24,656, respectively. Basic and Diluted Net Loss Per Share of Common Stock The Company has adopted ASC Topic 260, Earnings per Share, As at January 31, 2018, the Company has potentially 46,000,000 in dilutive securities, from outstanding Series A convertible preferred stock, which were excluded from the computation of diluted net loss per common share as the result of the computation was anti-dilutive. Concentrations of Credit Risk The Companys financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Companys management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited. Financial Instruments The Company follows ASC 820, Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 2018. The carrying values of our financial instruments, including, cash and cash equivalents, accounts payable and accrued expenses; and dividend payable and due to related party approximate their fair values due to the short-term maturities of these financial instruments. Related Parties The Company follows ASC 850, Related Party Disclosures, Income Taxes We account for income taxes under ASC 740 Income Taxes Revenue Recognition The Company recognizes revenue in accordance with Revenue from Contracts with Customers (ASC 606). ASC 606 requires that the criteria must be met before revenue can be recognized: 1. The parties to the contract have approved the contract (in writing, orally, or in accordance with other customary business practices) and are committed to perform their respective obligations. 2. The Company can identify each partys rights regarding the goods or services to be transferred. 3. The Company can identify the payment terms for the goods or services to be transferred. 4. The contract has commercial substance (that is, the risk, timing, or amount of the entitys future cash flows is expected to change as a result of the contract). 5. It is probable that the Company will collect substantially all of the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer. In evaluating whether collectability of an amount of consideration is probable, an entity shall consider only the customers ability and intention to pay that amount of consideration when it is due. The amount of consideration to which the entity will be entitled may be less than the price stated in the contract if the consideration is variable because the entity may offer the customer a price concession. Research and Development Expenses We follow ASC 730, Research and Development, Leasehold improvements The company subleases land shared with other larger farms. In addition to fixed monthly lease payments, the Company is required to pay a proportionate share of costs incurred for upgrades benefiting all lots. Expenditures for repairs and maintenance and betterments for improvements shared with neighboring properties, are charged to rent expense as incurred. For the three months ended January 31, 2018 and 2017, additional leasehold costs included in rent expense were $33,930 and $0, respectively. Recently Issued Accounting Standards In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation (Topic 718), Improvements to Nonemployee Share-based Payments (ASU 2018-07). This ASU expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The effective date for the standard is for interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted, but no earlier than the Company's adoption date of Topic 606. Under the new guidance, the measurement of nonemployee equity awards is fixed on the grant date. The new guidance is required to be applied retrospectively with the cumulative effect recognized at the date of initial application. The Company is currently evaluating the effect ASU 2018-07 will have on the consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. The ASU modifies the disclosure requirements in Topic 820, Fair Value Measurement, by removing certain disclosure requirements related to the fair value hierarchy, modifying existing disclosure requirements related to measurement uncertainty and adding new disclosure requirements, such as disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and disclosing the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This ASU is effective for public companies for annual reporting periods and interim periods within those annual periods beginning after December 15, 2019. The Company is currently evaluating the effect, if any, that the ASU will have on its consolidated financial statements. In September 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-13, Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments. In May 2014, the FASB issued some accounting standards update which modifies the requirements for identifying, allocating, and recognizing revenue related to the achievement of performance conditions under contracts with customers. This update also requires additional disclosure related to the nature, amount, timing, and uncertainty of revenue that is recognized under contracts with customers. This guidance is effective for fiscal and interim periods beginning after December 15, 2017 and is required to be applied retrospectively to all revenue arrangements. The adoption of this guidance is not expected to have a significant impact on the Companys consolidated financial statements. In February 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-05, Other Income - Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets. In January 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. In January 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business. Management has considered all recent accounting pronouncements issued. The Companys management believes that these recent pronouncements will not have a material effect on the Companys financial statements.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Jan. 31, 2018
GOING CONCERN
NOTE 3 - GOING CONCERN	The Companys financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established any source of revenue to cover its operating costs, and it does not have sufficient cash flow to maintain its operations. These factors raise substantial doubt about the Companys ability to continue as a going concern. The Company expects to develop its business and thereby increase its revenue. However, the Company would require sufficient capital to be invested into the Company to acquire the properties to begin generating sufficient revenue to cover the monthly expenses of the Company. Until the Company is able to generate revenue, the Company would be required to raise capital through the sale of its stock or through debt financing. Management may raise additional capital through future public or private offerings of the Companys stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Companys failure to do so could have a material and adverse effect upon it and its shareholders. To this date the Company has relied on the sale of securities to finance its operations and growth. The Company expects to continue to fund the Company through debt and securities sales and issuances until the Company generates enough revenues through the operations. These transactions will initially be through related parties, such as the Companys officers and directors.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Jan. 31, 2018
RELATED PARTY TRANSACTIONS
NOTE 4 - RELATED PARTY TRANSACTIONS	Notes Payable During the three months ended January 31, 2018, the Company issued multiple 5% notes to a related party, for gross proceeds of $99,200. The notes are due on December 31, 2019. The notes accrue interest at 0% for the initial nine months and then 5% on annual rate thereafter. During the year ended October 31, 2017, the Company issued a total of twenty-six (26) 5% notes to Novus Group, a related party, for gross proceeds of $363,200 (together the “Novus Notes”). The Novus Notes contained maturity dates of December 31, 2018 and December 31, 2019 respectively. The Novus Notes accrue interest at 0% for the initial nine months and 5% on annual rate thereafter. As of January 31, 2018 and October 31, 2017, the notes payable were $272,200 and $330,200, respectively and the current portion of notes payable were $157,200 and $0, respectively. During the three months ended January 31, 2018, the Novus Notes payable incurred interest expense of $497. Due to Related Party During the period beginning January, 2017 and ending in October, 2017, Valerie Baugher, an officer of the Company lent to the Company, pursuant to seven (7) total advancements, an aggregate of $7,173 for use as working capital (collectively the “Officer Loans”). The Officer Loans are due on demand and non-interest bearing. As of January 31, 2018 and October 31, 2017, the total remaining due to the officer was $2,885.

CONVERTIBLE NOTE

CONVERTIBLE NOTE	3 Months Ended
	Jan. 31, 2018
CONVERTIBLE NOTE
NOTE 5 - CONVERTIBLE NOTE	The Company had the following principal balance under its convertible note outstanding as of January 31, 2018: January 31, 2018 Convertible Notes - originated in December 2017 $ 170,000 Less debt discount and debt issuance cost (33,123 ) 136,877 Less current portion of convertible note payable (136,877 ) Long-term convertible note payable $ - On December 8, 2017, the Company issued a $170,000 convertible promissory note to St. George Investments, LLC. The note is repayable in seven (7) months and bears interest at 10% per annum. The note is convertible into Common shares at the option of the holder at issuance at $0.90 per share of common stock. As of the filing of this interim financial statement, the note is in default and is accruing interest at a rate of 22%. The note is now convertible at a price which is the lower of $0.90 per share and the market price on any applicable date of conversion. Certain other reset provisions and potential true up policies are in effect which may materially increase the number of Common shares to be delivered upon conversion. The Company recognized amortization expense related to the debt discount and debt issuance cost of $11,321 for the three months ended January 31, 2018, which is included in interest expense in the statements of operations. For the three months ended January 31, 2018, the interest expense on the convertible note was $2,597. As of January 31, 2018, the accrued interest payable was $2,597.

DIVIDEND PAYABLE

DIVIDEND PAYABLE	3 Months Ended
	Jan. 31, 2018
DIVIDEND PAYABLE
NOTE 6 - DIVIDEND PAYABLE	On August 22, 2017, the Company declared a dividend, in the aggregate amount of $50,672, payable to the Common shareholders. On August 30, 2017, the Company filed with FINRA its corporate notice for a cash dividend. Of the total amount of the declared dividend, the amount of $4,463 was paid out to the Common shareholders. As of January 31, 2018 and October 31, 2017, the aggregate dividend payable to Common and Series A Preferred shareholders was $46,029.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Jan. 31, 2018
STOCKHOLDERS' EQUITY
NOTE 7 - STOCKHOLDERS' EQUITY	Preferred Stock The Company has authorized 15,000,000 preferred shares with a par value of $0.0001 per share. The Board of Directors is authorized to divide the authorized shares of Preferred Stock into one or more series, each of which shall be so designated as to distinguish the shares thereof from the shares of all other series and classes. Series A Preferred Stock The Company has designated 4,600,000 shares of Series A Convertible Preferred Stock. The Series A Preferred Stock may convert into Common Stock at a rate equal to 10 shares of common stock for each share of Series A Preferred stock. Each Series A Preferred shareholder is entitled to vote, on par with the Common shareholders, one (1) vote for each share of Common Stock into which a Series A Preferred share may be converted. In the event that any cash dividend on the Common Stock is declared by the Board, the Board shall simultaneously declare a dividend for each share of Series A Preferred Stock in an amount equal to the product of (i) the per share dividend declared and to be paid in respect of each share of Common Stock and (ii) the amount of common stock the Series A Preferred Stock is convertible into under the designation. As at January 31, 2018 and October 31, 2017, the Company had 4,600,000 shares of Series A Preferred Stock issued and outstanding. Series B Preferred Stock The Company has designated 8,000,000 shares of Series B Preferred Stock, with a face value of $1.00 per share. The Series B Preferred Stock has no conversion right or no voting rights. The shareholders of the Series B Preferred will be entitled to $200 per pound that the Company harvested from its cultivation operations, which is divided by the outstanding shares of the Series B preferred shares. As at January 31, 2018 and October 31, 2017, the Company had no shares of Series B Preferred Stock issued and outstanding. Series C Preferred Stock The Company has designated 500,000 shares of Series C Convertible Preferred Stock. The Series C Preferred Stock has no voting rights. The Series C Preferred Stock may convert into Common Stock at a rate equal to 10 shares of common stock for each share of Series C Preferred stock. Each Series C Preferred shareholder is entitled to vote, on par with the Common shareholders, one (1) vote for each share of Common Stock into which a Series C Preferred share may be converted. In the event that any cash dividend on the Common Stock is declared by the Board, the Board shall simultaneously declare a dividend for each share of Series C Preferred Stock in an amount equal to the product of (i) the per share dividend declared and to be paid in respect of each share of Common Stock and (ii) the amount of common stock the Series C Preferred Stock is convertible into under the designation. As at January 31, 2018 and October 31, 2017, the Company had no shares of Series C Preferred Stock issued and outstanding. Common Stock As a result of an amendment to the Company’s Articles of Incorporation filed with the Colorado Secretary of State’s office on March 14, 2018, SIGO has authorized 27,000,000 common shares with a par value of $0.0001 per share. Each Common share entitles the holder to one vote, in person or proxy, on any matter on which action of the stockholders of the corporation is sought. During the three months ended January 31, 2018, the Company issued 500,000 shares of common stock for $50,000 recorded as subscription received at October 31, 2017. As at January 31, 2018 and October 31, 2017, the Company had 5,371,771 and 4,871,771 shares of Common Stock issued and outstanding, respectively. Additional Paid in Capital During the three months ended January 31, 2018, the Company’s officer contributed additional paid in capital in the amount of $69,841.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Jan. 31, 2018
COMMITMENTS AND CONTINGENCIES
Note 8 - COMMITMENTS AND CONTINGENCIES	On March 1, 2017, the Company executed a lease for 12,000 square feet green house space and 1,000 square of warehouse space expiring March 31, 2020. The base lease amount is $7,000 per month. Any amounts expended by the Landlord for maintenance, repairs or improvements deemed to be our responsibility are added to our monthly lease amount as additional rent. During the three months ended January 31, 2018, we incurred total lease expenses of $54,930. The Company has aggregate future minimum lease commitments as of January 31, 2018, as follows: Year ending October 31, 2018 $ 63,000 2019 84,000 2020 35,000 Total $ 182,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Jan. 31, 2018
SUBSEQUENT EVENTS
NOTE 9 - SUBSEQUENT EVENTS	On February 1, 2018, the Company issued to Auctus Funds, LLC (Auctus) a convertible promissory note for $220,000 (the Auctus Loan or the Auctus Note). The Auctus Note is repayable in six months, from issuance, and bears interest at 12% per annum. The Auctus Note is convertible into Common shares at the option of the holder at issuance based on the discounted (50% discount) lowest trading prices of the Companys Common shares during 25 days prior to the conversion. The Company had the right to prepay the note at 135% but negotiated the rate down to 125% plus 15,000 shares of restricted Common stock. On February 20, 2018, the Company repaid the Auctus Loan in full and as such it is no longer outstanding and has been retired. The repayment amount was $276,627 plus 15,000 shares of restricted Common stock. On February 13, 2018, the Company executed a purchase agreement (the Purchase Agreement) and attendant promissory note, with St George Investments for $4,245,000 (the St. George Loan or the St. George Note) with the initial tranche of the St. George Loan being $945,000. The St. George Loan carries an original issuance discount (OID) of $385,000 and the Company agreed to pay financing fees of $10,000. The St. George Note is repayable one (1) year from issuance and bears interest at 10% per annum. The St. George Note is convertible into Common shares after six (6) months from the issuance based on the discounted (50% discount) lowest trading prices of the Companys Common shares during 25 days prior to the conversion. The full amount of the St. George Loan shall be comprised of thirteen (13) tranches (each, a Tranche), consisting of (i) the initial Tranche in an amount equal to $945,000 and any interest, costs, fees or charges accrued thereon or added thereto under the terms of the St. George Note and the other Transaction Documents (as defined in the Purchase Agreement) (the Initial Tranche), and (ii) twelve (12) additional Tranches, each in the amount of $275,000, plus any interest, costs, fees or charges accrued thereon or added thereto under the terms of the St. George Note and the other Transaction Documents (each, a Subsequent Tranche). In conjunction with the initial tranche from the St. George Note, the Company was provided with warrants to purchase up to 211,883 shares of common stock. The warrants to purchase common stock are equivalent to $472,500 divided by the market price of the Company stock on the note issuance date for the initial tranche. The warrants are exercisable at $1.90 per share within five years from the note issuance date. On February 20, 2018, the Company received the Initial Tranche from St. George Investments, less $85,000 of the total OID, for net proceeds of $850,000. As part of the Initial Tranche, the Company repaid Auctus Loan. The total repayment amount of the Auctus Loan was $276,627 and 15,000 shares of common stock. On February 26, 2018, the Companys Board of Directors approved a cash dividend. The record date for the dividend is March 31, 2018 at a rate of $0.001 per share. On March 2, 2018. the Company agreed to terms with REI Extracts regarding an extraction and distribution joint venture conducted under the Companys licenses. To carry out the purposes of the joint venture, REI delivered equipment to SIGOs facilities to conduct extraction tests. Additionally, REI Extracts also provided consulting services related to cultivation and provided a master grower. The new master grower originally began working with the Company in January 2018. The Company agreed to pay the grower based on the yield of sellable flower per warehouse bay, as follows: Harvested pounds per bay of sellable flower Incentive Bonus 0-40 $0 40-60 $40 per pound in excess of 40 pounds 60-80 $70 per pound in excess of 40 pounds 80-100 $100 per pound in excess of 40 pounds 100+ $120 per pound in excess of 40 pounds In December, 2018, SIGO and REI Extracts mutually agreed to terminate their joint venture. All equipment delivered by REI Extracts was removed by REI Extracts and the Company ceased utilizing the master grower provided by REI Extracts. On November 30, 2018, pursuant to a purchase agreement entered into by and between SIGO and Job Growing, Inc. (Job Growing) the Company issued 333,000 shares of Series C Preferred Stock, valued at $1,000,000, to Job Growing, in exchange for the rights to 50% of the net profits of Job Growing. In the event that Job Growing either: (i) files a registration statement, with the Securities and Exchange Commission (the SEC), to become a reporting company under the Securities Exchange Act of 1934; or (ii) is acquired by an unrelated third party, then SIGO has the right to buy a fifty percent (50%) equity interest in Job Growing for the additional consideration of one and no/100 dollar ($1.00). On September 17, 2019 Job Growing notified the Company of its intent to terminate the agreement between Job Growing and the Company effective immediately. On August 15, 2019, the Company received a true up notice from Job Growing to issue 576,091 shares of Series C Preferred Stock to Job Growing valued at $633,700, pursuant to the terms of the purchase agreement signed on November 30, 2018. On January 15, 2019, BMG was fined approximately $35,000 for not having Worker's Compensation insurance for the months of January 2018 - April 2018. The Company believes this is a fine owed by BMG and is not a liability due to the Company, as we transferred ownership of BMG during December 2017, to T.J. Magallanes, the Company's former CEO (see Note 1). VBF Brands, the Company's operating entity, has workers compensation and was not subject to the fine. The Company ceased operating BMG in December 2017. On February 11, 2019, , pursuant to a purchase agreement entered into by and between SIGO and Cicero Travel Group, Inc. (Cicero Travel) the Company issued 333,000 shares of Series C Preferred Stock, valued at $1,000,000, to Cicero Travel, in exchange for the rights to receive 33% of the net profits of Cicero Travel, 19% of the issued and outstanding shares of the common stock of Cicero Travel and the right to purchase an additional 14% of the issued and outstanding shares of the common stock of Cicero Travel. On August 19, 2019, the Company received a true up notice from Cicero Travel to issue 486,672 shares of Series C Preferred Stock to Cicero Travel valued at $593,740, pursuant to the terms of the purchase agreement signed on February 11, 2019. The Company believes the true up notice is without merit, that Cicero Travel has not met its obligations under the purchase agreement and SIGO intends to cancel the previously issued shares of Series C Preferred Stock and will not be issuing any additional shares of Series C Preferred Stock to Cicero Travel.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jan. 31, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation of Interim Financial Statements	The accompanying interim unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended January 31, 2018 are not necessarily indicative of the results that may be expected for the year ending October 31, 2018. Notes to the unaudited interim consolidated financial statements that would substantially duplicate the disclosures contained in the audited consolidated financial statements for fiscal year 2017 have been omitted. This report should be read in conjunction with the audited consolidated financial statements and the footnotes thereto for the fiscal year ended October 31, 2017 included in the Company’s 10-K as filed with the Securities and Exchange Commission on March 25, 2019.
Consolidation Policy	The unaudited condensed consolidated financial statements of the Company include the accounts of the Company and its wholly owned subsidiary, VBF Brands, Inc. All significant intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates and Assumptions	The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and cash equivalents	Cash equivalents are short-term highly liquid investments that are readily convertible to cash with original maturities of three months or less, at the date acquired. As of January 31, 2018 and October 31, 2017, cash primarily consists of cash in bank. As of January 31, 2018 and October 31, 2017, cash was $2,740 and $24,656, respectively.
Basic and Diluted Net Loss Per Share of Common Stock	The Company has adopted ASC Topic 260, “Earnings per Share,” As at January 31, 2018, the Company has potentially 46,000,000 in dilutive securities, from outstanding Series A convertible preferred stock, which were excluded from the computation of diluted net loss per common share as the result of the computation was anti-dilutive.
Financial Instruments	The Company follows ASC 820, “ Fair Value Measurements and Disclosures, Level 1 Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of January 31, 2018. The carrying values of our financial instruments, including, cash and cash equivalents, accounts payable and accrued expenses; and dividend payable and due to related party approximate their fair values due to the short-term maturities of these financial instruments.
Concentrations of Credit Risk	The Company’s financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables that it will likely incur in the near future. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.
Related Parties	The Company follows ASC 850, “Related Party Disclosures,”
Revenue Recognition	The Company recognizes revenue in accordance with “Revenue from Contracts with Customers” (“ASC 606”). ASC 606 requires that the criteria must be met before revenue can be recognized: 1. The parties to the contract have approved the contract (in writing, orally, or in accordance with other customary business practices) and are committed to perform their respective obligations. 2. The Company can identify each party’s rights regarding the goods or services to be transferred. 3. The Company can identify the payment terms for the goods or services to be transferred. 4. The contract has commercial substance (that is, the risk, timing, or amount of the entity’s future cash flows is expected to change as a result of the contract). 5. It is probable that the Company will collect substantially all of the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer. In evaluating whether collectability of an amount of consideration is probable, an entity shall consider only the customer’s ability and intention to pay that amount of consideration when it is due. The amount of consideration to which the entity will be entitled may be less than the price stated in the contract if the consideration is variable because the entity may offer the customer a price concession.
Income Taxes	We account for income taxes under ASC 740 “ Income Taxes
Research and Development Expenses	The company subleases land shared with other larger farms. In addition to fixed monthly lease payments, the Company is required to pay a proportionate share of costs incurred for upgrades benefiting all lots. Expenditures for repairs and maintenance and betterments for improvements shared with neighboring properties, are charged to rent expense as incurred. For the three months ended January 31, 2018 and 2017, additional leasehold costs included in rent expense were $33,930 and $0, respectively.
Leasehold improvements	The company subleases land shared with other larger farms. In addition to fixed monthly lease payments, the Company is required to pay a proportionate share of costs incurred for upgrades benefiting all lots. Expenditures for repairs and maintenance and betterments for improvements shared with neighboring properties, are charged to rent expense as incurred. For the three months ended January 31, 2018 and 2017, additional leasehold costs included in rent expense were $33,930 and $0, respectively.
Recently Issued Accounting Standards	In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation (Topic 718), Improvements to Nonemployee Share-based Payments (“ASU 2018-07”). This ASU expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The effective date for the standard is for interim periods in fiscal years beginning after December 15, 2018, with early adoption permitted, but no earlier than the Company's adoption date of Topic 606. Under the new guidance, the measurement of nonemployee equity awards is fixed on the grant date. The new guidance is required to be applied retrospectively with the cumulative effect recognized at the date of initial application. The Company is currently evaluating the effect ASU 2018-07 will have on the consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement. The ASU modifies the disclosure requirements in Topic 820, Fair Value Measurement, by removing certain disclosure requirements related to the fair value hierarchy, modifying existing disclosure requirements related to measurement uncertainty and adding new disclosure requirements, such as disclosing the changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period and disclosing the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. This ASU is effective for public companies for annual reporting periods and interim periods within those annual periods beginning after December 15, 2019. The Company is currently evaluating the effect, if any, that the ASU will have on its consolidated financial statements. In September 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-13, “Revenue Recognition (Topic 605), Revenue from Contracts with Customers (Topic 606), Leases (Topic 840), and Leases (Topic 842): Amendments to SEC Paragraphs Pursuant to the Staff Announcement at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements and Observer Comments.” In May 2014, the FASB issued some accounting standards update which modifies the requirements for identifying, allocating, and recognizing revenue related to the achievement of performance conditions under contracts with customers. This update also requires additional disclosure related to the nature, amount, timing, and uncertainty of revenue that is recognized under contracts with customers. This guidance is effective for fiscal and interim periods beginning after December 15, 2017 and is required to be applied retrospectively to all revenue arrangements. The adoption of this guidance is not expected to have a significant impact on the Company’s consolidated financial statements. In February 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-05, “Other Income - Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets.” In January 2017, the FASB has issued Accounting Standards Update (ASU) No. 2017-04, “Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment.” In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business.” Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

CONVERTIBLE NOTE (Tables)

CONVERTIBLE NOTE (Tables)	3 Months Ended
	Jan. 31, 2018
CONVERTIBLE NOTE
Summary of convertible note	January 31, 2018 Convertible Notes - originated in December 2017 $ 170,000 Less debt discount and debt issuance cost (33,123 ) 136,877 Less current portion of convertible note payable (136,877 ) Long-term convertible note payable $ -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Jan. 31, 2018
COMMITMENTS AND CONTINGENCIES (Tables)
Future minimum lease	Year ending October 31, 2018 $ 63,000 2019 84,000 2020 35,000 Total $ 182,000

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	3 Months Ended
	Jan. 31, 2018
SUBSEQUENT EVENTS (Tables)
Summary of incentive payments	Harvested pounds per bay of sellable flower Incentive Bonus 0-40 $0 40-60 $40 per pound in excess of 40 pounds 60-80 $70 per pound in excess of 40 pounds 80-100 $100 per pound in excess of 40 pounds 100+ $120 per pound in excess of 40 pounds

DESCRIPTION OF BUSINESS (Detail

DESCRIPTION OF BUSINESS (Details Narrative) - shares	1 Months Ended		3 Months Ended
	Dec. 31, 2017	Oct. 17, 2016	Jan. 31, 2018	Oct. 31, 2017
Common Stock, shares outstanding			5,371,771	4,871,771
Country or state of incorporation			Colorado
Date of incorporation			Sep. 29, 2005
Prior to reverse merger [member]
Common Stock, shares outstanding		30,894
Preferred Stock, share outstanding		0
Battle mountain genetics Inc [member]
Acquisition of entity, percentage		100.00%
Common stock issued for acquisition		50,000,000
Exchange of preferred stock for business divestiture	3,036,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Jan. 31, 2018	Jan. 31, 2017	Oct. 31, 2017
Cash	$ 2,740		$ 24,656
Rent Expenses	33,930	$ 0
Series A Convertible Preferred Stock [Member]
Dilutive Securities	$ 46,000,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Jan. 31, 2018	Jan. 31, 2017	Oct. 31, 2017
Description of accrued interest rate	The notes accrue interest at 0% for the initial nine months and then 5% on annual rate thereafter.
Current portion of notes payable - related party	$ 157,200		$ 0
Proceeds from notes payable	99,200
Accrued interest - related party	$ 497
Description of maturity date	December 31, 2019
Notes payable (Related Party)	$ 272,200		330,200
Notes payabe interest rate	5.00%
Due to related party	$ 2,885		$ 2,885
Officer [Member]
Proceeds from related party	$ 7,173
Novus Group [Member]
Description of accrued interest rate			The Novus Notes accrue interest at 0% for the initial nine months and 5% on annual rate thereafter.
Proceeds from notes payable			$ 363,200
Description of maturity date			December 31, 2018 and December 31, 2019 respectively
Notes payabe interest rate			5.00%

CONVERTIBLE NOTE (Details)

CONVERTIBLE NOTE (Details) - USD ($)	Jan. 31, 2018	Oct. 31, 2017
CONVERTIBLE NOTE
Convertible Notes - originated in December 2017	$ 170,000
Less debt discount and debt issuance cost	(33,123)
Convertible notes payable	136,877
Less current portion of convertible note payable	(136,877)
Long-term convertible note payable

CONVERTIBLE NOTE (Details narra

CONVERTIBLE NOTE (Details narrative) - USD ($)	1 Months Ended	3 Months Ended
	Dec. 08, 2017	Jan. 31, 2018	Jan. 31, 2017	Oct. 31, 2017
Interest expense		$ 14,415
Accrued interest		497
St. George Investments LLC [Member]
Interest expense		2,597
Accrued interest		$ 2,597
Debt default description	As of the filing of this interim financial statement, the note is in default and is accruing interest at a rate of 22%. The note is now convertible at a price which is the lower of $0.90 per share and the market price on any applicable date of conversion.
Proceeds from issurance of convertible promissory note	$ 170,000
Terms for repayment of convertible note	7 months
Interest rate convertible note payable		10.00%
Common stock per share		$ 0.90
Amortization expense		$ 11,321

DIVIDEND PAYABLE (Details Narra

DIVIDEND PAYABLE (Details Narrative) - USD ($)	1 Months Ended
	Aug. 30, 2017	Aug. 22, 2017	Jan. 31, 2018	Oct. 31, 2017
DIVIDEND PAYABLE (Details Narrative)
Declaration of cash dividend		$ 50,672
Dividends paid	$ 4,463
Dividend payable			$ 46,029	$ 46,029

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	3 Months Ended
	Jan. 31, 2018	Aug. 15, 2019	Feb. 11, 2019	Nov. 30, 2018	Oct. 31, 2017
Common stock shares issued during the period	500,000
Preferred stock, shares authorized	15,000,000				15,000,000
Preferred stock, par value	$ 0.0001				$ 0.0001
Common stock, shares authorized	27,000,000				27,000,000
Common stock, par value	$ 0.0001				$ 0.0001
Common stock, shares issued	5,371,771				4,871,771
Common stock, shares outstanding	5,371,771				4,871,771
Contribution to capital	$ 69,841
Subscriptions received - shares to be issued					$ 50,000
Preferred stock, issued			333,000
Preferred Series A Stock
Preferred stock, shares authorized	4,600,000				4,600,000
Contribution to capital
Preferred stock, issued	4,600,000				4,600,000
Preferred stock, outstanding	4,600,000				4,600,000
Series B Preferred Stock [Member]
Preferred stock, shares authorized	8,000,000				8,000,000
Preferred stock, issued	0				0
Preferred stock, outstanding	0				0
Convertible preferred stock, conversion terms	The Series B Preferred Stock has no conversion right or no voting rights
Preferred stock, redemption terms	The Series B Preferred Stock has no voting rights
Series C Preferred Stock [Member]
Preferred stock, shares authorized	500,000				500,000
Preferred stock, issued	0				0
Preferred stock, outstanding	0				0
Preferred stock, redemption terms	The Series C Preferred Stock has no voting rights

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Jan. 31, 2018USD ($)
COMMITMENTS AND CONTINGENCIES (Details)
2018	$ 63,000
2019	84,000
2020	35,000
Total	$ 182,000

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Mar. 01, 2017	Jan. 31, 2018
COMMITMENTS AND CONTINGENCIES (Details Narrative)
Monthly lease payments	$ 7,000	$ 7,000
Operating lease expiration date		Mar. 31, 2020
Description for warehouse space lease term		1,000 square of warehouse space expiring March 31, 2020
Lease expenses		$ 54,930

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member]	Mar. 02, 2018
0-40 [Member]
Harvested pounds per bay of sellable flower	0-40
Incentive Bonus	$0
40-60 [Member]
Harvested pounds per bay of sellable flower	40-60
Incentive Bonus	$40 per pound in excess of 40 pounds
60-80 [Member]
Harvested pounds per bay of sellable flower	60-80
Incentive Bonus	$70 per pound in excess of 40 pounds
80-100 [Member]
Harvested pounds per bay of sellable flower	80-100
Incentive Bonus	$100 per pound in excess of 40 pounds
100+ [Member]
Harvested pounds per bay of sellable flower	100+
Incentive Bonus	$120 per pound in excess of 40 pounds

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Feb. 11, 2019USD ($)shares	Jan. 15, 2019USD ($)	Feb. 13, 2018USD ($)integer$ / sharesshares	Nov. 30, 2018shares	Feb. 28, 2018	Feb. 26, 2018$ / shares	Feb. 20, 2018USD ($)	Jan. 31, 2018USD ($)shares	Aug. 19, 2019USD ($)shares	Aug. 15, 2019USD ($)shares	Oct. 31, 2017USD ($)shares
Preferred Stock, value
Preferred stock, issued | shares	333,000
Series C Preferred Stock [Member]
Preferred Stock, value
Preferred stock, issued | shares								0			0
Subsequent Event [Member] | Convertible Promissory Note [Member]
Debt conversion, description								The note is convertible into common shares after six months from the issuance based on the discounted (50% discount) lowest trading prices of the Company’s shares during 25 days prior to the conversion.
Subsequent Event [Member] | Convertible Promissory Note [Member] | On February 1, 2018 [Member]
Debt conversion converted amount, principal								$ 220,000
Convertible promissory note, interest rate								12.00%
Subsequent Event [Member] | Tranche One [Member]
Initial amount			$ 945,000
Number of tranches | integer			13
Subsequent Event [Member] | Subsequent Tranche [Member]
Description of tranche			This Note shall be comprised of thirteen (13) tranches (each, a “Tranche”), consisting of (i) an initial Tranche in an amount equal to $945,000 and any interest, costs, fees or charges accrued thereon or added thereto under the terms of this Note and the other Transaction Documents (as defined in the Purchase Agreement) (the “Initial Tranche”), and (ii) twelve (12) additional Tranches, each in the amount of $275,000.00, plus any interest, costs, fees or charges accrued thereon or added thereto under the terms of this Note and the other Transaction Documents (each, a “Subsequent Tranche”).
Subsequent Event [Member] | Tranche Two [Member]
Warrants to purchase common stock | shares			211,883
Warrants to purchase common stock, value			$ 472,500
Warrants exercisable price | $ / shares			$ 1.90
Initial amount			$ 275,000
Number of tranches | integer			12
Subsequent Event [Member] | Tranche [Member]
Initial amount			$ 945,000
Subsequent Event [Member] | St George [Member]
Initial amount			$ 945,000
Debt conversion, description			The note is convertible into common shares after six months from the issuance based on the discounted (50% discount) lowest trading prices of the Company’s shares during 25 days prior to the conversion.
Original issuance discount			$ 385,000
Payment for financing fees			$ 10,000
Convertible promissory note, interest rate			10.00%
Investments			$ 4,245,000
Subsequent Event [Member] | St George [Member] | Tranche One [Member]
Proceeds from issuance of common stock							$ 850,000
Subsequent Event [Member] | Auctus Fund [Member]
Restricted shares value							$ 276,627
Description of restricted shares							The Company had the right to prepay the note at 135% nut negotiated the rate down to 125% plus 15,000 shares of restricted stock.
Subsequent Event [Member] | Series C Preferred Stock [Member] | Cicero Travel Group Inc [Member]
Preferred Stock, value	$ 1,000,000								$ 596,740
Interest rate description	for 33% interest in the net profits of Cicero Travel, 19% equity interest in the common stock of Cicero Travel and the right to purchase an additional 14% equity interest in the common stock of Cicero Travel.
Interest in net profits	33.00%
Equity interest	19.00%
Preferred stock, issued | shares	333,000								486,672
Subsequent Event [Member] | Battle Mountain Genetics [Member]
Worker Compensation		$ 35,000
Subsequent Event [Member] | Job Growing Inc [Member] | Unrelated Third Party [Member]
Description of equity interest				Fifty Percent (50%) equity interest in the Job Growing for One Dollar ($1.00).
Subsequent Event [Member] | Job Growing Inc [Member] | Series C Preferred Stock [Member]
Preferred Stock, value										$ 633,700
Preferred stock, issued | shares				333,000						576,091
Subsequent Event [Member] | Board of Directors [Member]
Rate of dividend | $ / shares						$ 0.001
Dividend record date						Mar. 31, 2018
Subsequent Event [Member] | Greg Tucker [Member]
Cancellation date					Jul. 18, 2018