The Greater Cannabis Company, Inc. (GCAN) 10-Q 20 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 19, 2019
Document And Entity Information
Entity Registrant Name	Greater Cannabis Company, Inc.
Entity Central Index Key	0001695473
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		34,730,483
Trading Symbol	GCAN
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2019

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2019	Dec. 31, 2018
CURRENT ASSETS
Cash	$ 164,929	$ 59,891
Total current assets	164,929	59,891
OTHER ASSETS
Pharmedica Exclusive License Agreement (less accumulated amortization of $15,250 and $10,251)	84,749	89,749
Total assets	249,678	149,640
CURRENT LIABILITIES
Accounts payable	12,405	17,890
Accrued interest	7,916	5,312
Accrued salaries	30,000	85,000
Loans payable to related parties	260,000	260,000
Notes payable to third parties	99,561	64,914
Derivative liability	333,432	280,310
Total current liabilities and total liabilities	743,314	713,426
STOCKHOLDERS' (DEFICIENCY)
Common stock; 500,000,000 shares authorized, $.001 par value, as of March 31, 2019 and December 31, 2018, there are 33,345,883 and 31,880,969 shares outstanding, respectively	33,346	31,881
Additional paid-in capital	323,598	233,991
Accumulated deficit	(868,992)	(839,070)
Total stockholders' (deficiency)	(493,636)	(563,786)
Total liabilities and stockholders' (deficiency)	249,678	149,640
Series A Convertible Preferred Stock [Member]
STOCKHOLDERS' (DEFICIENCY)
Preferred stock	9,412	9,412
Series B Convertible Preferred Stock [Member]
STOCKHOLDERS' (DEFICIENCY)
Preferred stock	$ 9,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Accumulated amortization	$ 15,250	$ 10,251
Preferred stock, shares authorized	19,000,000	19,000,000
Preferred stock, par value	$ .001	$ .001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, par value	$ .001	$ .001
Common stock, shares outstanding	33,345,883	31,880,969
Series A Convertible Preferred Stock [Member]
Preferred stock, shares issued	9,411,998	9,411,998
Preferred stock, shares outstanding	9,411,998	9,411,998
Series B Convertible Preferred Stock [Member]
Preferred stock, shares issued	9,000,000	0
Preferred stock, shares outstanding	9,000,000	0

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenue:
Gross profit on product transactions (Note I)		$ 72,912
Total revenue		72,912
Operating Expenses:
Officers compensation	51,000
Amortization of Pharmedica Exclusive License Agreement cost	5,000
Other operating expenses	33,077	350
Total operating expenses	89,077	350
Income (loss) from operations	(89,077)	72,562
Other income (expenses):
Income from derivative liability	88,451
Loss on conversion of notes payable	(99,302)
Interest expense	(2,704)
Interest income		5,903
Amortization of debt discounts	(35,717)
Total other income (expenses)	(49,272)	5,903
Income (loss) before provision for income taxes	(138,349)	78,465
Provision for income taxes
Net income (loss)	$ (138,349)	$ 78,465
Basic and diluted income (loss) per common share	$ (.00)	$ 0
Weighted average common shares outstanding-basic and diluted	33,280,775	29,380,969

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
OPERATING ACTIVITIES
Net income (loss)	$ (138,349)	$ 78,465
Adjustments to reconcile net income (loss) to net cash provided (used) in operating activities:
Loss on conversion of note payable and accrued interest to common stock	99,302
Income from derivative liability	(88,451)
Amortization of Pharmedica Exclusive License Agreement cost	5,000
Amortization of debt discounts	35,717
Changes in operating assets and liabilities:
Accounts payable	(5,885)
Accrued interest	2,704
Accrued salaries	(55,000)
Net cash provided by (used in) operating activities	(144,962)	78,465
INVESTING ACTIVITIES
Net cash used in investing activities
FINANCING ACTIVITIES
Proceeds from loan payable to related party		783
Proceeds from notes payable to third parties	250,000
Net cash provided by financing activities	250,000	783
NET INCREASE IN CASH	105,038	79,248
CASH BALANCE, BEGINNING OF PERIOD	59,891
CASH BALANCE, END OF PERIOD	164,929	79,248
Supplemental Disclosures of Cash Flow Information:
Interest paid
Income tax paid
Non-cash Investing and Financing Activities:
Conversion of note payable ($670) and accrued interest ($100) into 769,785 shares of common stock (Fair Value of $100,072) on January 4, 2019	100,072
Exercise of 1400 warrants into 695,129 shares of common stock in a cashless exercise transaction on January 4, 2019	695
Exchange of 438,600 warrants into 9,000,000 shares of Class B Convertible Preferred Stock on February 14, 2019	9,000
Initial derivative liability charged to debt discount	$ 250,000

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Unaudited) (Parenthetical) - USD ($)	Feb. 14, 2019	Jan. 04, 2019
Conversion of note payable		$ 670
Accrued interest		$ 100
Debt conversion converted shares issued		769,785
Debt conversion of shares, value		$ 100,072
Exercise of warrants		1,400
Issuance of common stock in cashless exercise transaction, shares		695,129
Exchange of warrants	438,600
Class B Convertible Preferred Stock [Member]
Conversion of Convertible Preferred Stock	9,000,000

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	NOTE A – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations The Greater Cannabis Company, Inc. (the “Company”) was formed in March 2014 as a limited liability company under the name, The Greater Cannabis Company, LLC. The Company was a wholly owned subsidiary of Sylios Corp (“Sylios”) until March 10, 2017. On July 31, 2018, the Company acquired 100% of the issued and outstanding shares of Class A common stock of Green C Corporation (“Green C”) in exchange for 9,411,998 newly issued shares of the Company’s Series A Convertible Preferred Stock (the “Exchange”). Each share of Series A Convertible Preferred Stock is convertible into 50 shares of common stock and is entitled to vote 50 votes per share on all matters as a class with holders of common stock. Since after the Exchange was consummated, the former shareholders of Green C and their designees owned approximately 94% of the issued and outstanding voting shares of the Company, Green C is the acquirer for accounting purposes. Prior to the Exchange, the Company had no assets and nominal business operations. Accordingly, the Exchange has been treated for accounting purposes as a recapitalization by the accounting acquirer, Green C, and the accompanying consolidated financial statements of the Company reflect the assets, liabilities and operations of Green C from its inception on December 21, 2017 to July 31, 2018 and combined with the Company thereafter. See Note C (Acquisition of Green C Corporation). Green C was incorporated on December 21, 2017 under the laws of the Province of Ontario Canada with the principle place of business in North York, Ontario. Green C is the owner of an exclusive, worldwide license for an eluting transmucosal patch platform (“ETP”) for non-invasive drug delivery in the cannabis field as further described in the exclusive license agreement dated June 21, 2018 with Pharmedica Ltd. (see Note J). The Company’s business plan is to (i) commercialize its ETP technology and (ii) concentrate on cannabis related investment and development opportunities through direct equity investments, joint ventures, licensing agreements or acquisitions. The Company is actively seeking licensing opportunities in the cannabis sector for intellectual property and products. At present, the Company’s sole active, exclusive, worldwide licensing agreement is with Pharmedica Limited for its ETP technology. Principles of Consolidation The consolidated financial statements include the accounts of The Greater Cannabis Company, Inc., and its wholly owned subsidiary Green C Corporation. Cash and Cash Equivalents Investments having an original maturity of 90 days or less that are readily convertible into cash are considered to be cash equivalents. For the periods presented, the Company had no in cash equivalents. Income Taxes In accordance with Accounting Standards Codification (ASC) 740 - Income Taxes, the provision for income taxes is computed using the asset and liability method. The asset and liability method measures deferred income taxes by applying enacted statutory rates in effect at the balance sheet date to the differences between the tax basis of assets and liabilities and their reported amounts on the financial statements. The resulting deferred tax assets or liabilities are adjusted to reflect changes in tax laws as they occur. A valuation allowance is provided when it is more likely than not that a deferred tax asset will not be realized. We expect to recognize the financial statement benefit of an uncertain tax position only after considering the probability that a tax authority would sustain the position in an examination. For tax positions meeting a “more-likely-than-not” threshold, the amount to be recognized in the financial statements will be the benefit expected to be realized upon settlement with the tax authority. For tax positions not meeting the threshold, no financial statement benefit is recognized. As of March 31, 2019, we had no uncertain tax positions. We recognize interest and penalties, if any, related to uncertain tax positions as general and administrative expenses. We currently have no foreign federal or state tax examinations nor have we had any foreign federal or state examinations since our inception. To date, we have not incurred any interest or tax penalties. Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates. Financial Instruments and Fair Value of Financial Instruments We follow ASC Topic 820, Fair Value Measurements and Disclosures ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC Topic 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions. The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. Except for derivative liabilities, we had no financial assets or liabilities carried and measured on a recurring or nonrecurring basis during the reporting periods. Derivative Liabilities We evaluate convertible notes payable, stock options, stock warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under the relevant sections of ASC Topic 815-40, Derivative Instruments and Hedging: Contracts in Entity’s Own Equity The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or other expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Financial instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815-40 are reclassified to a liability account at the fair value of the instrument on the reclassification date. Long-lived Assets Long-lived assets such as property and equipment and intangible assets are periodically reviewed for impairment. We test for impairment losses on long-lived assets used in operations whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve management’s estimates on asset useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting results and financial positions. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. Pharmedica Exclusive License Agreement cost The Pharmedica Exclusive License Agreement is carried at cost less accumulated amortization. Amortization is calculated using the straight line method over the license’s estimated economic life of five years. Equity Instruments Issued to Non-Employees for Acquiring Goods or Services Issuances of our common stock or warrants for acquiring goods or services are measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The measurement date for the fair value of the equity instruments issued to consultants or vendors is determined at the earlier of (i) the date at which a commitment for performance to earn the equity instruments is reached (a “performance commitment” which would include a penalty considered to be of a magnitude that is a sufficiently large disincentive for nonperformance) or (ii) the date at which performance is complete. Although situations may arise in which counter performance may be required over a period of time, the equity award granted to the party performing the service may be fully vested and non-forfeitable on the date of the agreement. As a result, in this situation in which vesting periods do not exist if the instruments are fully vested on the date of agreement, we determine such date to be the measurement date and will record the estimated fair market value of the instruments granted as a prepaid expense and amortize such amount to expense over the contract period. When it is appropriate for us to recognize the cost of a transaction during financial reporting periods prior to the measurement date, for purposes of recognition of costs during those periods, the equity instrument is measured at the then-current fair values. Related Parties A party is considered to be related to us if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with us. Related parties also include our principal owners, our management, members of the immediate families of our principal owners and our management and other parties with which we may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties, or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests, is also a related party. Revenue Recognition Revenue from product sales is recognized when all of the following criteria are met: (1) persuasive evidence of an arrangement exists, (2) the price is fixed or determinable, (3) collectability is reasonably assured, and (4) delivery has occurred. Advertising Costs Advertising costs are expensed as incurred. For the periods presented, we had no advertising costs. Loss per Share We compute net loss per share in accordance with FASB ASC 260. The ASC specifies the computation, presentation and disclosure requirements for loss per share for entities with publicly held common stock. Basic loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed on the basis of the weighted average number of common shares and dilutive securities (such as stock options, warrants and convertible securities) outstanding. Dilutive securities having an anti-dilutive effect on diluted net loss per share are excluded from the calculation. For the periods presented, the Company excluded 470,599,900 shares relating to the Series A Convertible Preferred Stock (see Note G), shares relating to convertible notes payable to third parties (Please see NOTE E - NOTES PAYABLE TO THIRD PARTIES see NOTE G - CAPITAL STOCK AND WARRANTS Recently Enacted Accounting Standards In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers, which supersedes nearly all prior revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five-step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under prior U.S. GAAP. As amended by the FASB in July 2015, the standard became effective for annual periods beginning after December 15, 2017, and interim periods therein. ASU 2014-09 has had no impact on our Financial statements for the periods presented. In March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations, to clarify the implementation guidance on principal versus agent considerations and address how an entity should assess whether it is the principal or the agent in contracts that include three or more parties. The effective date and transition requirements for these amendments are the same as the effective date and transition requirements of ASU 2014-09 (discussed above). ASU 2016-08 has had no impact on our Financial statements for the periods presentd. In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, to clarify the following two aspects of Topic 606: 1) identifying performance obligations, and 2) the licensing implementation guidance. The effective date and transition requirements for these amendments are the same as the effective date and transition requirements of ASU 2014-09 (discussed above). ASU 2016-10 has had no impact on our financial statements for the periods presented. On July 13, 2017, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (“ASU”) 2017-11. Among other things, ASU 2017-11 provides guidance that eliminates the requirement to consider “down round” features when determining whether certain financial instruments or embedded features are indexed to an entity’s stock and need to be classified as liabilities. ASU 2017-11 provides for entities to recognize the effect of a down round feature only when it is triggered and then as a dividend and a reduction to income available to common stockholders in basic earnings per share. The guidance is effective for annual periods beginning after December 15, 2018. Accordingly, effective January 1, 2019, the Company reduced the derivative liability of warrants with “down round” features (and do not contain variable conversion features) of $108,427 at December 31, 2018 to $0 and recognized a $108,427 cumulative affect adjustment reduction of accumulated deficit. See Note F.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	NOTE B - GOING CONCERN Under ASC 205-40, we have the responsibility to evaluate whether conditions and/or events raise substantial doubt about our ability to meet our future obligations as they become due within one year after the date the financial statements are issued. As required by this standard, our evaluation shall initially not take into consideration the potential mitigating effects of our plans that have not been fully implemented as of the date the financial statements are issued. In performing the first step of this assessment, we concluded that the following conditions raise substantial doubt about our ability to meet our financial obligations as they become due. As of March 31, 2019, the Company had cash of $164,929, total current liabilities of $743,314, and negative working capital of $578,385. For the three months ended March 31, 2019, we incurred a net loss of $138,349 and used $149,962 cash from operating activities. We expect to continue to incur negative cash flows until such time as our business generates sufficient cash inflows to finance our operations and debt service requirements. In performing the second step of this assessment, we are required to evaluate whether our plans to mitigate the conditions above alleviate the substantial doubt about our ability to meet our obligations as they become due within one year after the date that the financial statements are issued. Our future plans include securing additional funding sources. There is no assurance that sufficient funds required during the next year or thereafter will be generated from operations or that funds will be available through external sources. The lack of additional capital resulting from the inability to generate cash flow from operations or to raise capital from external sources would force the Company to substantially curtail or cease operations and would, therefore, have a material effect on the business. Furthermore, there can be no assurance that any such required funds, if available, will be available on attractive terms or that they will not have a significant dilutive effect on the Company’s existing shareholders. We have therefore concluded there is substantial doubt about our ability to continue as a going concern through May 2020. The accompanying consolidated financial statements have been prepared on a going-concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The accompanying consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of the uncertainty related to our ability to continue as a going concern.

Acquisition of Green C Corporat

Acquisition of Green C Corporation	3 Months Ended
	Mar. 31, 2019
Business Combinations [Abstract]
Acquisition of Green C Corporation	NOTE C - ACQUISITION OF GREEN C CORPORATION As discussed in Note A above, the Company acquired 100% ownership of Green C Corporation on July 31, 2018. The acquisition has been accounted for in the accompanying consolidated financial statements as a “reverse acquisition” transaction. Accordingly, the financial position and results of operations of the Company prior to July 31, 2018 has been excluded from the accompanying consolidated financial statements. The carrying values of the net assets (liabilities) of the Company (The Greater Cannabis Company, Inc., and subsidiaries) at July 31, 2018 prior to the acquisition consisted of: Total Assets $ - Accounts payable and accrued expenses 90,724 Accrued interest 15,813 Loans payable to related parties 89,774 Notes payable to third parties 83,323 Derivative liability 270,502 Total current liabilities and total liabilities 550,136 Pursuant to terms of the acquisition agreements, $164,841 (accounts payable and accrued expenses - $62,500, accrued interest - $12,567, and loans payable to related parties - $89,774) of the $550,136 total liabilities was forgiven. For the three months ended March 31, 2018, The Greater Cannabis Company, Inc. reported a net loss of $85,303. As discussed above, these operations are excluded from the Company’s accompanying consolidated statement of operations for the three months ended March 31, 2018.

Loans Payable to Related Partie

Loans Payable to Related Parties	3 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
Loans Payable to Related Parties	NOTE D - LOANS PAYABLE TO RELATED PARTIES Loans payable to related parties consist of: March 31, 2019 December 31,2018 Loans from Elisha Kalfa and Yonah Kalfa, holders of a total of 2,966,666 shares of Series A Convertible Preferred stock $ 180,000 $ 180,000 Loan from Fernando Bisker and Sigalush, LLC, holders of a total of 2,966,666 shares of Series A Convertible Preferred stock 80,000 80,000 Total $ 260,000 $ 260,000 Pursuant to loan and contribution agreements dated July 31, 2018, the above loans are non-interest bearing and are to be repaid after the Company raises from investors no less than $1,500,000 or generates sufficient revenue to make repayments (each, a “Replacement Event”). If the First Replacement Event does not occur within 18 months from July 31, 2018, the loans are to be repaid immediately. In the event there is insufficient capital to repay the loan, the lenders have the option to convert all or part of the loans into shares at the Company common stock at the average trading price of the 10 days prior to the date of the conversion request.

Notes Payable to Third Parties

Notes Payable to Third Parties	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Notes Payable to Third Parties	NOTE E - NOTES PAYABLE TO THIRD PARTIES Notes payable to third parties consist of: March 31, 2019 December 31, 2018 Convertible Promissory Note dated May 25, 2017 payable to Emet Capital Partners, LLC (“EMET”), interest at 5%, due May 25, 2018 (i) $ 2,799 $ 3,469 Convertible Promissory Note dated September 14, 2017 payable to Emet Capital Partners, LLC (“EMET”), interest at 5%, due September 14, 2018 (ii) 16,500 16,500 Convertible Promissory Note dated January 9, 2018 payable to Emet Capital Partners, LLC (“EMET”), interest at 5%, due January 9, 2019-less unamortized debt discount of $0 and $550, respectively (iii) 24,000 23,450 Allonge to the Convertible Promissory Note dated September 14, 2017 payable to Emet Capital Partners, LLC (“EMET”), interest at 5%, due September 14, 2018 (iv) 14,520 14,520 Allonge 2 to the Convertible Promissory Note dated September 14, 2017 payable to Emet Capital Partners, LLC (“EMET”), interest at 5%, due September 14, 2018 (v) 6,600 6,600 Promissory Note dated March 28, 2017 payable to John T. Root, Jr., interest at 4%, due September 28, 2017, convertible into shares of common stock at a conversion price of $.001 per share. 375 375 Convertible Promissory Note dated February 12, 2019 payable to Eagle Equities, LLC (“Eagle”), interest at 6%, due February 12, 2020-less unamortized debt discount of $235,230 and $0, respectively (vi) 34,767 - Total $ 99,561 $ 64,914 (i) On May 25, 2017, the Company executed a Convertible Note (the “Convertible Note”) payable to Emet Capital Partners, LLC, (“EMET”) in the principal amount of $55,000 in exchange for $50,000 cash. The Convertible Note is convertible, in whole or in part, at any time and from time to time before maturity (May 25, 2018) at the option of the holder at the Variable Conversion Price, which shall mean the lesser of (i) $0.25 (the “Fixed Conversion Price”); or (ii) 50% multiplied by the Market Price (as defined). “Market Price” means the lowest Trading Prices (as defined below) for the Common Stock during the twenty (20) Trading Day period ending on the last complete Trading Day prior to the Conversion Date. The Convertible Note has a term of one (1) year and bears interest at 5% annually. As part of the transaction, EMET was also issued a warrant granting the holder the right to purchase up to 440,000 shares of the Company’s common stock at an exercise price of $.50 for a term of 5-years. As part of the Convertible Note, the Company executed a Registration Rights Agreement (the “RRA”) dated May 25, 2017. Among other things, the RRA provided for the Company to file a Registration Statement with the SEC covering the resale of shares underlying the Convertible Note and the warrant and to have declared effective such Registration Statement. The Registration Statement was declared effective by the Securities and Exchange Commission on August 31, 2017. On September 19, 2018, $32,000 principal of the Convertible Note (and $4,638 accrued interest) was converted into 1,465,523 shares of Company common stock. On October 26, 2018, $30,531 principal of the Convertible Note (and $503 accrued interest) was converted into 1,034,477 shares of Company common stock. On January 4, 2019, $670 principal of the Convertible Note (and $100 accrued interest) was converted into 769,785 shares of Company common stock. Please see NOTE F - DERIVATIVE LIABILITY (ii) On September 14, 2017, the Company executed a Convertible Note (the “Convertible Note”) payable to Emet Capital Partners, LLC, (“EMET”) in the principal amount of $13,750 in exchange for $12,500 cash. The Convertible Note is convertible, in whole or in part, at any time and from time to time before maturity (September 14, 2018) at the option of the holder at the Variable Conversion Price, which shall mean the lesser of (i) $0.25 (the “Fixed Conversion Price”); or (ii) 50% multiplied by the Market Price (as defined). “Market Price” means the lowest Trading Prices (as defined below) for the Common Stock during the twenty (20) Trading Day period ending on the last complete Trading Day prior to the Conversion Date. The Convertible Note has a term of one (1) year and bears interest at 5% annually (default interest rate 15%). As part of the transaction, EMET was also issued a warrant granting the holder the right to purchase up to 110,000 shares of the Company’s common stock at an exercise price of $.50 for a term of 5-years. Please see NOTE F - DERIVATIVE LIABILITY (iii) On January 9, 2018, the Company executed a Convertible Note (the “Convertible Note”) payable to Emet Capital Partners, LLC, (“EMET”) in the principal amount of $20,000 in exchange for entry into a Waiver Agreement pertaining to the Securities Purchase Agreements entered into between the Parties dated May 25, 2017 and September 14, 2017 along with a Convertible Note issued by the Company on each of the same dates. The Company received $0 cash from issuance of the Convertible Note. The Convertible Note is convertible, in whole or in part, at any time and from time to time before maturity (January 9, 2019) at the option of the holder at the Variable Conversion Price, which shall mean the lesser of (i) $0.25 (the “Fixed Conversion Price”); or (ii) 50% multiplied by the Market Price (as defined). “Market Price” means the lowest Trading Prices (as defined below) for the Common Stock during the twenty (20) Trading Day period ending on the last complete Trading Day prior to the Conversion Date. The Convertible Note has a term of one (1) year and bears interest at 5% annually (default interest rate 15%). Please see NOTE F - DERIVATIVE LIABILITY (iv) On March 28, 2018, the Company made an Allonge to the Convertible Debenture due September 14, 2018 (hereinafter the “Allonge”) to Emet Capital Partners, LLC. The Principal Amount as stated on the face of the Debenture shall be increased to $25,850 ($13,750 – original Principal Amount of the Debenture + $12,100 Allonge). The amendment to the Principal Amount due and owing on the Debenture described herein notwithstanding, the Holder does not waive interest that may have accrued at a default rate of interest and liquidated damages, if any, that may have accrued on the Debenture through the date of this Allonge, which default interest and liquidated damages, if any, remain outstanding and payable. As part of the transaction, EMET was also issued a warrant granting the holder the right to purchase up to 98,600 shares of the Company’s common stock at an exercise price of $.50 for a term of 5-years. Please see NOTE F - DERIVATIVE LIABILITY (v) On September 13, 2018, the Company made a second Allonge to the Convertible Debenture due September 14, 2018 (hereinafter the “Allonge”) to Emet Capital Partners, LLC. The Principal Amount as stated on the face of the Debenture shall be increased to $31,350 ($13,750 – original Principal Amount of the Debenture + $12,100 1 st nd see NOTE F - DERIVATIVE LIABILITY (vi) On February 12, 2019, (the “Issue Date”) the Company issued a 6% Convertible Redeemable Note to Eagle Equities, LLC (“Eagle”) having a principal amount of $1,200,000 of which $96,000 constituted an original issue discount (the “Eagle Note”). In connection with the Eagle Note, the Company and Eagle entered into a Securities Purchase Agreement. The Eagle Note is to mature one year from the Issue Date. Eagle is to fund the $1,104,000 purchase price of the Eagle Note in tranches. The first tranche of $250,000 was received by the Company on February 13, 2019. The Eagle Note may be pre-paid in whole or in part by paying Eagle the following premiums: PREPAY DATE PREPAY AMOUNT ≤ 30 days 105% * (Principal + Interest (“P+I”) 31- 60 days 110% * (P+I) 61-90 days 115% * (P+I) 91-120 days 120% * (P+I) 121-150 days 125% * (P+I) 151-180 days 130% * (P+I) Any amount of principal or interest on the Eagle Note, which is not paid when due shall bear interest at the rate of twenty four (24%) per annum from the due date thereof until the same is paid (“Default Interest”). Eagle has the right beginning on the date which is one hundred eighty (180) days following the Issue Date to convert all or any part of the outstanding and unpaid principal amount of the Eagle Note into fully paid and non-assessable shares of common stock of the Company at the conversion price (the “Conversion Price”). The Conversion Price shall be, equal to 65% of the lowest closing price of the Company’s common stock as reported on the National Quotations Bureau OTC Market exchange which the Company’s shares are traded or any exchange upon which the Common Stock may be traded in the future (“Exchange”), for the fifteen prior trading days including the day upon which a Notice of Conversion is received by the Company. The Eagle Note contains other customary terms found in like instruments for conversion price adjustments. In the case of an Event of Default (as defined in the Eagle Note), the Eagle Note shall become immediately due and payable and interest shall accrue at the rate of Default Interest. Certain events of default will result in further penalties.

Derivative Liability

Derivative Liability	3 Months Ended
	Mar. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Liability	NOTE F - DERIVATIVE LIABILITY The derivative liability consists of: March 31, 2019 December 31, 2018 Convertible Promissory Note dated May 25, 2017 payable to EMET Capital Partners, LLC Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information $ 3,532 $ 8,385 Warrants issued to EMET in connection with the above Convertible Promissory Note dated May 25, 2017. Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information (i) - 72,468 Convertible Promissory Note dated September 14, 2017 payable to EMET Capital Partners, LLC Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information 20,823 43,780 Warrants issued to EMET in connection with the above Convertible Promissory Note dated September 14, 2017. Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information (i) - 18,150 Convertible Promissory Note dated January 9, 2018 payable to EMET Capital Partners, LLC Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information 30,288 63,680 Allonge dated March 28, 2018 to the Convertible Promissory Note dated September 14, 2017 Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information 18,324 38,526 Warrants issued to EMET in connection with the above Allonge dated March 28, 2018 to the Convertible Promissory Note dated September 14, 2017. Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information (i) - 15,991 Allonge 2 dated September 13, 2018 to the Convertible Promissory Note dated September 14, 2017 Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information 8,329 17,512 Warrants issued to EMET in connection with the above Allonge 2 dated September 13, 2018 to the Convertible Promissory Note dated September 14, 2017. Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information (i) - 1,818 Convertible Promissory Note dated February 12, 2019 payable to Eagle Equities, LLC Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information 252,136 - Total derivative liability $ 333,432 $ 280,310 (i) As discussed in Note A above, warrants with “down round” features (and do not contain variable conversion features) are not subject to derivative liability treatment effective January 1, 2019. The Convertible Promissory Notes (the “Notes”) and the warrants contain obligations to reduce the conversion price of the Notes and the exercise price of the Warrants in the event that the Company sells, grants or issues any non-excluded shares, options, warrants or any convertible instrument at a price below the conversion price of the Notes and the exercise price of the Warrants (“ratchet-down” provisions). The Notes also contain a variable conversion feature based on the future trading price of the Company’s common stock. Therefore, the number of shares of common stock issuable upon conversion of the Notes and exercise of the Warrants is indeterminate. The fair value of the derivative liability was measured at the respective issuance dates and quarterly thereafter using the Black Scholes option pricing model. Assumptions used for the calculation of the derivative liability of the Notes at March 31, 2019 were (1) stock price of $0.107 per share, (2) conversion price ranging from $0.05 to $.065 per share, (3) terms ranging from 6 months to 318 days, (4) expected volatility of 117,60%, and (5) risk free interest rates ranging from 2.43% to 2.44%. Assumptions used for the calculation of the derivative liability of the notes at December 31, 2018 were (1) stock price of $0.1655 per share, (2) conversion price of $0.0525 per share, (3) terms ranging from 3 months to 6 months, (4) expected volatility of 286.71%, and (5) risk free interest rates ranging from 2.47% to 2.50%.

Capital Stock and Warrants

Capital Stock and Warrants	3 Months Ended
	Mar. 31, 2019
Capital Stock And Warrants
Capital Stock and Warrants	NOTE G - CAPITAL STOCK AND WARRANTS Preferred Stock On July 31, 2018, The Greater Cannabis Company, Inc. (the “Company”) acquired 100% of the issued and outstanding shares of Class A common stock of Green C Corporation (“Green C”) in exchange for 9,411,998 newly issued shares of the Company’s Series A Convertible Preferred Stock (the Exchange”). Each share of Series A Convertible Preferred Stock is convertible into 50 shares of common stock and is entitled to 50 votes on all matters as a class with the holders of common stock. On February 14, 2019, the Company issued 9,000,000 shares of Series B Convertible Preferred Stock to Emet Capital Partners, LLC (“Emet”) in exchange for the surrender of all outstanding warrants held by Emet. Each share of Series B Convertible Preferred Stock is convertible into one share of Company common stock subject to adjustment in case, at the time of conversion, the market price per share of the Company common stock is less than $0.075 per share. Common Stock Effective March 10, 2017, in connection with a partial spin-off of the Company from Sylios Corp, the Company issued a total of 26,905,969 shares of its common stock. 5,378,476 shares were issued to Sylios Corp (representing 19.99% of the issued and outstanding shares of Company common stock after the spin-off) and 21,527,493 shares were issued to the stockholders of record of Sylios Corp on February 3, 2017 on the basis of one share of Company common stock for each 500 shares of Sylios Corp common stock held (representing 80.01% of the issued and outstanding shares of Company common stock after the spin-off). Effective March 22, 2017, the Company issued 100,000 shares of its common stock to a consulting firm entity for service rendered. The $25,000 estimated fair value of the 100,000 shares was expensed as consulting fees in the three months ended March 31, 2017. Effective March 31, 2017, the Company issued 2,000,000 shares of its common stock to our Chief Executive Officer, Wayne Anderson, for services rendered. The $500,000 estimated fair value of the 2,000,000 shares was expensed as officer compensation in the three months ended March 31, 2017. Effective September 15, 2017, the Company issued 375,000 shares of its common stock to retire a Note Payable to a Third Party. On September 19, 2018, the Company issued 1,465,523 shares of its common stock pursuant to a conversion of $32,000 principal and $4,638 accrued interest of its convertible note dated May 25, 2017 by Emet Capital Partners, LLC. The $510,149 excess of the $546,787 fair value of the 1,465,523 shares over the $36,638 liability reduction was charged to Loss on Conversion of Debt. On October 26, 2018, the Company issued 1,034,477 shares of its common stock pursuant to a conversion of $30,531 principal and $503 accrued interest of its convertible note dated May 25, 2017 by Emet Capital Partners, LLC. The $82,758 excess of the $113,792 fair value of the 1,034,479 shares over the $31,034 liability reduction was charged to Loss on conversion of Debt. On January 4, 2019, the Company issued 769,785 shares of its common stock pursuant to a conversion of $670 principal and $100 accrued interest of its convertible note dated May 25, 2018 by Emet Capital Partners, LLC (“Emet”). This conversion was based on a conversion price of $0.001 per share (rather than the Variable Conversion Price provided in the related note) submitted by Emet in its Conversion Notice. Emet asserted that the Company had committed a dilutive issuance, which triggered the “ratchet-down” provision of the related note which provides for a reduction of the conversion price. The Company has notified Emet that it disagrees with Emet’s assertion that a ratch-down dilutive issuance occurred. The $99,302 excess of the $100,072 fair value of the 769,785 shares over the $770 liability reduction was charged to Loss on Conversion of Debt in the three months ended March 31, 2019. On January 4, 2019, the Company issued 695,129 shares of its common stock pursuant to an exercise of the equivalent of 1,400 warrants (of the 440,000 warrants issued to Emet Capital Partners, LLC on May 25, 2017) in a cashless exercise transaction based on a ratchet-down exercise price of $0.001 per share. Warrants On May 25, 2017, the Company issued Emet Capital Partners, LLC a warrant granting the holder the right to purchase 440,000 shares of the Company’s common stock at an exercise price of $.50 for a term of 5-years. If at any time after the Initial Exercise Date, there is no effective registration statement registering the Warrant Shares, or no current prospectus available for the resale of the Warrant Shares by the Holder, then this Warrant may also be exercised at the Holder’s election, in whole or in part, at such time by means of a “cashless exercise”. The Holder of the warrant did not require that the Company register the common shares to be issued under the warrant in the Registration Statement declared effective August 31, 2017. (Please see NOTE E - NOTES PAYABLE TO THIRD PARTIES On September 14, 2017, the Company issued Emet Capital Partners, LLC a warrant granting the holder the right to purchase 110,000 shares of the Company’s common stock at an exercise price of $.50 for a term of 5-years. If at any time after the Initial Exercise Date, there is no effective registration statement registering the Warrant Shares, or no current prospectus available for the resale of the Warrant Shares by the Holder, then this Warrant may also be exercised at the Holder’s election, in whole or in part, at such time by means of a “cashless exercise”. The Holder of the warrant did not require that the Company register the common shares to be issued under the warrant in the Registration Statement declared effective August 31, 2017. (Please see NOTE E - NOTES PAYABLE TO THIRD PARTIES On March 28, 2018, the Company issued Emet Capital Partners, LLC a warrant granting the holder the right to purchase 96,800 shares of the Company’s common stock at an exercise price of $.50 for a term of 5-years. If at any time after the Initial Exercise Date, there is no effective registration statement registering the Warrant Shares, or no current prospectus available for the resale of the Warrant Shares by the Holder, then this Warrant may also be exercised at the Holder’s election, in whole or in part, at such time by means of a “cashless exercise”. The Holder of the warrant has not requested that the Company register the common shares to be issued under the warrant. (Please see NOTE E - NOTES PAYABLE TO THIRD PARTIES On June 13, 2018, the Company issued Emet Capital Partners, LLC a warrant granting the holder the right to purchase 11,000 shares of the Company’s common stock at an exercise price of $.50 for a term of 5-years. If at any time after the Initial Exercise Date, there is no effective registration statement registering the Warrant Shares, or no current prospectus available for the resale of the Warrant Shares by the Holder, then this Warrant may also be exercised at the Holder’s election, in whole or in part, at such time by means of a “cashless exercise”. The Holder of the warrant has not requested that the Company register the common shares to be issued under the warrant. (Please see NOTE E - NOTES PAYABLE TO THIRD PARTIES Emet Warrant Restructuring On February 14, 2019, the Company entered into an exchange agreement with Emet Capital Partners, LLC (“Emet”) pursuant to which the Company issued Emet 9,000,000 shares of its Series B Convertible Preferred Stock (the “Series B Preferred Shares”) in exchange for the surrender of all outstanding warrants held by Emet. Each Series B Preferred Share is convertible into one share of the Company’s common stock subject to adjustment in case, at the time of conversion, the market price per share of the Company’s common stock is less than $0.075. In such case, Emet will receive an additional number of shares of common stock equal to the number of shares being converted divided by the applicable market price. At March 31, 2019, the Company has no outstanding warrants.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE H - INCOME TAXES The Company and its United States subsidiaries expect to file consolidated Federal income tax returns. Green C Corporation, its Ontario Canada subsidiary, will file Canada and Ontario income tax returns. At March 31, 2019 the Company has available for federal income tax purposes a net operating loss carry forward that may be used to offset future taxable income. The Company has provided a valuation reserve against the full amount of the net operating loss benefit, since in the opinion of management based upon the earnings history of the Company; it is not more likely than not that the benefits will be realized. Due to significant changes in the Company’s ownership, the future use of its existing net operating losses will be limited. All tax years of the Company and its United States subsidiaries remain subject to examination by the Internal Revenue Service.

Gross Profit On Product Transac

Gross Profit On Product Transactions	3 Months Ended
	Mar. 31, 2019
Gross Profit On Product Transactions
Gross Profit On Product Transactions	NOTE I- GROSS PROFIT ON PRODUCT TRANSACTIONS In February 2018, Green C sold certain bitcoin mining rig machines to a North Carolina based third party entity for $2,929,000. Also in February 2018, Green C sold additional bitcoin mining rig machines to another North Carolina based third party entity for $1,720,000. The Company’s supplier of the products in these two transactions was Focus Global Supply (“FGS”), a business entity controlled by Elisha Kalfa, Green C’s Chief Executive Officer. Green C paid FGS total of $4,517,000 for these machines. Net of a total of $59,000 commission paid to a third party finder, Green C recognized a gross profit of $72,912 from these two sales.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE J - COMMITMENTS AND CONTINGENCIES Pharmedica Exclusive License Agreement On June 21, 2018, Green C executed an Exclusive License Agreement with Pharmedica, Ltd. (“Pharmedica”), an Israeli company, to exploit certain Pharmedica intellectual property for the development and distribution of a certain Licensed Product involved in the transmucosal delivery of medicinal or recreational cannabis. The agreement provides for Green C payments to Pharmedica of a $100,000 license fee (which was paid by 2591028 Ontario Limited, an entity affiliated with Green C’s Chief Executive Officer, on June 26, 2018 and annual royalties at a rate of 5% of the Net Sales of the Licensed Product subject to a Minimum Annual Royalty of $50,000. The agreement also provides for certain milestones to be accomplished by Green C in order for Green C to retain the license. Green C and Pharmedica each may terminate the agreement upon the occurrence of a material breach by the other party of its obligations under the agreement and such other party’s failure to remedy such breach to the reasonable satisfaction of the other party within thirty (30) days after being requested in writing to do so. Service Agreements On July 31, 2018, the Company executed Services Agreements with its newly appointed Chief Executive Officer (the “CEO”) and its newly appointed Chief Legal Officer (the “CLO”), for terms of five years. The Agreements provide for a monthly base salary of $10,000 for the CEO and a monthly base salary of $7,000 for the CLO. For the three months ended March 31, 2019, the Company expensed a total of $51,000 as officers compensation pursuant to these agreements.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE K – SUBSEQUENT EVENTS On April 16, 2019, the Company issued 1,384,600 shares of common stock pursuant to a conversion by Emet Capital Partners, LLC (“Emet”) of $40,500 in principal and $7,961 in accrued interest to Emet. The $131,537 excess of the $179,998 Fair value of the 1,384,600 shares over the $48,461 liability reduction will be charged to Loss on Conversion of Debt in the three months ended June 30, 2019.

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations The Greater Cannabis Company, Inc. (the “Company”) was formed in March 2014 as a limited liability company under the name, The Greater Cannabis Company, LLC. The Company was a wholly owned subsidiary of Sylios Corp (“Sylios”) until March 10, 2017. On July 31, 2018, the Company acquired 100% of the issued and outstanding shares of Class A common stock of Green C Corporation (“Green C”) in exchange for 9,411,998 newly issued shares of the Company’s Series A Convertible Preferred Stock (the “Exchange”). Each share of Series A Convertible Preferred Stock is convertible into 50 shares of common stock and is entitled to vote 50 votes per share on all matters as a class with holders of common stock. Since after the Exchange was consummated, the former shareholders of Green C and their designees owned approximately 94% of the issued and outstanding voting shares of the Company, Green C is the acquirer for accounting purposes. Prior to the Exchange, the Company had no assets and nominal business operations. Accordingly, the Exchange has been treated for accounting purposes as a recapitalization by the accounting acquirer, Green C, and the accompanying consolidated financial statements of the Company reflect the assets, liabilities and operations of Green C from its inception on December 21, 2017 to July 31, 2018 and combined with the Company thereafter. See Note C (Acquisition of Green C Corporation). Green C was incorporated on December 21, 2017 under the laws of the Province of Ontario Canada with the principle place of business in North York, Ontario. Green C is the owner of an exclusive, worldwide license for an eluting transmucosal patch platform (“ETP”) for non-invasive drug delivery in the cannabis field as further described in the exclusive license agreement dated June 21, 2018 with Pharmedica Ltd. (see Note J). The Company’s business plan is to (i) commercialize its ETP technology and (ii) concentrate on cannabis related investment and development opportunities through direct equity investments, joint ventures, licensing agreements or acquisitions. The Company is actively seeking licensing opportunities in the cannabis sector for intellectual property and products. At present, the Company’s sole active, exclusive, worldwide licensing agreement is with Pharmedica Limited for its ETP technology.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of The Greater Cannabis Company, Inc., and its wholly owned subsidiary Green C Corporation.
Cash and Cash Equivalents	Cash and Cash Equivalents Investments having an original maturity of 90 days or less that are readily convertible into cash are considered to be cash equivalents. For the periods presented, the Company had no in cash equivalents.
Income Taxes	Income Taxes In accordance with Accounting Standards Codification (ASC) 740 - Income Taxes, the provision for income taxes is computed using the asset and liability method. The asset and liability method measures deferred income taxes by applying enacted statutory rates in effect at the balance sheet date to the differences between the tax basis of assets and liabilities and their reported amounts on the financial statements. The resulting deferred tax assets or liabilities are adjusted to reflect changes in tax laws as they occur. A valuation allowance is provided when it is more likely than not that a deferred tax asset will not be realized. We expect to recognize the financial statement benefit of an uncertain tax position only after considering the probability that a tax authority would sustain the position in an examination. For tax positions meeting a “more-likely-than-not” threshold, the amount to be recognized in the financial statements will be the benefit expected to be realized upon settlement with the tax authority. For tax positions not meeting the threshold, no financial statement benefit is recognized. As of March 31, 2019, we had no uncertain tax positions. We recognize interest and penalties, if any, related to uncertain tax positions as general and administrative expenses. We currently have no foreign federal or state tax examinations nor have we had any foreign federal or state examinations since our inception. To date, we have not incurred any interest or tax penalties.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenue and expenses during the reporting periods. Actual results could differ from those estimates.
Financial Instruments and Fair Value of Financial Instruments	Financial Instruments and Fair Value of Financial Instruments We follow ASC Topic 820, Fair Value Measurements and Disclosures ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC Topic 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below: Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity’s own assumptions. The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. Except for derivative liabilities, we had no financial assets or liabilities carried and measured on a recurring or nonrecurring basis during the reporting periods.
Derivative Liabilities	Derivative Liabilities We evaluate convertible notes payable, stock options, stock warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under the relevant sections of ASC Topic 815-40, Derivative Instruments and Hedging: Contracts in Entity’s Own Equity The result of this accounting treatment could be that the fair value of a financial instrument is classified as a derivative instrument and is marked-to-market at each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the statement of operations as other income or other expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Financial instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815-40 are reclassified to a liability account at the fair value of the instrument on the reclassification date.
Long-lived Assets	Long-lived Assets Long-lived assets such as property and equipment and intangible assets are periodically reviewed for impairment. We test for impairment losses on long-lived assets used in operations whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve management’s estimates on asset useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting results and financial positions. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary.
Pharmedica Exclusive License Agreement Cost	Pharmedica Exclusive License Agreement cost The Pharmedica Exclusive License Agreement is carried at cost less accumulated amortization. Amortization is calculated using the straight line method over the license’s estimated economic life of five years.
Equity Instruments Issued to Non-Employees for Acquiring Goods or Services	Equity Instruments Issued to Non-Employees for Acquiring Goods or Services Issuances of our common stock or warrants for acquiring goods or services are measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The measurement date for the fair value of the equity instruments issued to consultants or vendors is determined at the earlier of (i) the date at which a commitment for performance to earn the equity instruments is reached (a “performance commitment” which would include a penalty considered to be of a magnitude that is a sufficiently large disincentive for nonperformance) or (ii) the date at which performance is complete. Although situations may arise in which counter performance may be required over a period of time, the equity award granted to the party performing the service may be fully vested and non-forfeitable on the date of the agreement. As a result, in this situation in which vesting periods do not exist if the instruments are fully vested on the date of agreement, we determine such date to be the measurement date and will record the estimated fair market value of the instruments granted as a prepaid expense and amortize such amount to expense over the contract period. When it is appropriate for us to recognize the cost of a transaction during financial reporting periods prior to the measurement date, for purposes of recognition of costs during those periods, the equity instrument is measured at the then-current fair values.
Related Parties	Related Parties A party is considered to be related to us if the party directly or indirectly or through one or more intermediaries, controls, is controlled by, or is under common control with us. Related parties also include our principal owners, our management, members of the immediate families of our principal owners and our management and other parties with which we may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. A party which can significantly influence the management or operating policies of the transacting parties, or if it has an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests, is also a related party.
Revenue Recognition	Revenue Recognition Revenue from product sales is recognized when all of the following criteria are met: (1) persuasive evidence of an arrangement exists, (2) the price is fixed or determinable, (3) collectability is reasonably assured, and (4) delivery has occurred.
Advertising Costs	Advertising Costs Advertising costs are expensed as incurred. For the periods presented, we had no advertising costs.
Loss Per Share	Loss per Share We compute net loss per share in accordance with FASB ASC 260. The ASC specifies the computation, presentation and disclosure requirements for loss per share for entities with publicly held common stock. Basic loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed on the basis of the weighted average number of common shares and dilutive securities (such as stock options, warrants and convertible securities) outstanding. Dilutive securities having an anti-dilutive effect on diluted net loss per share are excluded from the calculation. For the periods presented, the Company excluded 470,599,900 shares relating to the Series A Convertible Preferred Stock (see Note G), shares relating to convertible notes payable to third parties (Please see NOTE E - NOTES PAYABLE TO THIRD PARTIES see NOTE G - CAPITAL STOCK AND WARRANTS
Recently Enacted Accounting Standards	Recently Enacted Accounting Standards In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers, which supersedes nearly all prior revenue recognition guidance under U.S. GAAP. The core principle of ASU 2014-09 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. ASU 2014-09 defines a five-step process to achieve this core principle and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under prior U.S. GAAP. As amended by the FASB in July 2015, the standard became effective for annual periods beginning after December 15, 2017, and interim periods therein. ASU 2014-09 has had no impact on our Financial statements for the periods presented. In March 2016, the FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations, to clarify the implementation guidance on principal versus agent considerations and address how an entity should assess whether it is the principal or the agent in contracts that include three or more parties. The effective date and transition requirements for these amendments are the same as the effective date and transition requirements of ASU 2014-09 (discussed above). ASU 2016-08 has had no impact on our Financial statements for the periods presentd. In April 2016, the FASB issued ASU No. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing, to clarify the following two aspects of Topic 606: 1) identifying performance obligations, and 2) the licensing implementation guidance. The effective date and transition requirements for these amendments are the same as the effective date and transition requirements of ASU 2014-09 (discussed above). ASU 2016-10 has had no impact on our financial statements for the periods presented. On July 13, 2017, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (“ASU”) 2017-11. Among other things, ASU 2017-11 provides guidance that eliminates the requirement to consider “down round” features when determining whether certain financial instruments or embedded features are indexed to an entity’s stock and need to be classified as liabilities. ASU 2017-11 provides for entities to recognize the effect of a down round feature only when it is triggered and then as a dividend and a reduction to income available to common stockholders in basic earnings per share. The guidance is effective for annual periods beginning after December 15, 2018. Accordingly, effective January 1, 2019, the Company reduced the derivative liability of warrants with “down round” features (and do not contain variable conversion features) of $108,427 at December 31, 2018 to $0 and recognized a $108,427 cumulative affect adjustment reduction of accumulated deficit. See Note F.

Acquisition of Green C Corpor_2

Acquisition of Green C Corporation (Tables)	3 Months Ended
	Mar. 31, 2019
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The carrying values of the net assets (liabilities) of the Company (The Greater Cannabis Company, Inc., and subsidiaries) at July 31, 2018 prior to the acquisition consisted of: Total Assets $ - Accounts payable and accrued expenses 90,724 Accrued interest 15,813 Loans payable to related parties 89,774 Notes payable to third parties 83,323 Derivative liability 270,502 Total current liabilities and total liabilities 550,136

Loans Payable to Related Part_2

Loans Payable to Related Parties (Tables)	3 Months Ended
	Mar. 31, 2019
Related Party Transactions [Abstract]
Schedule of Loans Payable to Related Parties	Loans payable to related parties consist of: March 31, 2019 December 31,2018 Loans from Elisha Kalfa and Yonah Kalfa, holders of a total of 2,966,666 shares of Series A Convertible Preferred stock $ 180,000 $ 180,000 Loan from Fernando Bisker and Sigalush, LLC, holders of a total of 2,966,666 shares of Series A Convertible Preferred stock 80,000 80,000 Total $ 260,000 $ 260,000

Notes Payable to Third Parties

Notes Payable to Third Parties (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Schedule of Notes Payable to Third Parties	Notes payable to third parties consist of: March 31, 2019 December 31, 2018 Convertible Promissory Note dated May 25, 2017 payable to Emet Capital Partners, LLC (“EMET”), interest at 5%, due May 25, 2018 (i) $ 2,799 $ 3,469 Convertible Promissory Note dated September 14, 2017 payable to Emet Capital Partners, LLC (“EMET”), interest at 5%, due September 14, 2018 (ii) 16,500 16,500 Convertible Promissory Note dated January 9, 2018 payable to Emet Capital Partners, LLC (“EMET”), interest at 5%, due January 9, 2019-less unamortized debt discount of $0 and $550, respectively (iii) 24,000 23,450 Allonge to the Convertible Promissory Note dated September 14, 2017 payable to Emet Capital Partners, LLC (“EMET”), interest at 5%, due September 14, 2018 (iv) 14,520 14,520 Allonge 2 to the Convertible Promissory Note dated September 14, 2017 payable to Emet Capital Partners, LLC (“EMET”), interest at 5%, due September 14, 2018 (v) 6,600 6,600 Promissory Note dated March 28, 2017 payable to John T. Root, Jr., interest at 4%, due September 28, 2017, convertible into shares of common stock at a conversion price of $.001 per share. 375 375 Convertible Promissory Note dated February 12, 2019 payable to Eagle Equities, LLC (“Eagle”), interest at 6%, due February 12, 2020-less unamortized debt discount of $235,230 and $0, respectively (vi) 34,767 - Total $ 99,561 $ 64,914 (i) On May 25, 2017, the Company executed a Convertible Note (the “Convertible Note”) payable to Emet Capital Partners, LLC, (“EMET”) in the principal amount of $55,000 in exchange for $50,000 cash. The Convertible Note is convertible, in whole or in part, at any time and from time to time before maturity (May 25, 2018) at the option of the holder at the Variable Conversion Price, which shall mean the lesser of (i) $0.25 (the “Fixed Conversion Price”); or (ii) 50% multiplied by the Market Price (as defined). “Market Price” means the lowest Trading Prices (as defined below) for the Common Stock during the twenty (20) Trading Day period ending on the last complete Trading Day prior to the Conversion Date. The Convertible Note has a term of one (1) year and bears interest at 5% annually. As part of the transaction, EMET was also issued a warrant granting the holder the right to purchase up to 440,000 shares of the Company’s common stock at an exercise price of $.50 for a term of 5-years. As part of the Convertible Note, the Company executed a Registration Rights Agreement (the “RRA”) dated May 25, 2017. Among other things, the RRA provided for the Company to file a Registration Statement with the SEC covering the resale of shares underlying the Convertible Note and the warrant and to have declared effective such Registration Statement. The Registration Statement was declared effective by the Securities and Exchange Commission on August 31, 2017. On September 19, 2018, $32,000 principal of the Convertible Note (and $4,638 accrued interest) was converted into 1,465,523 shares of Company common stock. On October 26, 2018, $30,531 principal of the Convertible Note (and $503 accrued interest) was converted into 1,034,477 shares of Company common stock. On January 4, 2019, $670 principal of the Convertible Note (and $100 accrued interest) was converted into 769,785 shares of Company common stock. Please see NOTE F - DERIVATIVE LIABILITY (ii) On September 14, 2017, the Company executed a Convertible Note (the “Convertible Note”) payable to Emet Capital Partners, LLC, (“EMET”) in the principal amount of $13,750 in exchange for $12,500 cash. The Convertible Note is convertible, in whole or in part, at any time and from time to time before maturity (September 14, 2018) at the option of the holder at the Variable Conversion Price, which shall mean the lesser of (i) $0.25 (the “Fixed Conversion Price”); or (ii) 50% multiplied by the Market Price (as defined). “Market Price” means the lowest Trading Prices (as defined below) for the Common Stock during the twenty (20) Trading Day period ending on the last complete Trading Day prior to the Conversion Date. The Convertible Note has a term of one (1) year and bears interest at 5% annually (default interest rate 15%). As part of the transaction, EMET was also issued a warrant granting the holder the right to purchase up to 110,000 shares of the Company’s common stock at an exercise price of $.50 for a term of 5-years. Please see NOTE F - DERIVATIVE LIABILITY (iii) On January 9, 2018, the Company executed a Convertible Note (the “Convertible Note”) payable to Emet Capital Partners, LLC, (“EMET”) in the principal amount of $20,000 in exchange for entry into a Waiver Agreement pertaining to the Securities Purchase Agreements entered into between the Parties dated May 25, 2017 and September 14, 2017 along with a Convertible Note issued by the Company on each of the same dates. The Company received $0 cash from issuance of the Convertible Note. The Convertible Note is convertible, in whole or in part, at any time and from time to time before maturity (January 9, 2019) at the option of the holder at the Variable Conversion Price, which shall mean the lesser of (i) $0.25 (the “Fixed Conversion Price”); or (ii) 50% multiplied by the Market Price (as defined). “Market Price” means the lowest Trading Prices (as defined below) for the Common Stock during the twenty (20) Trading Day period ending on the last complete Trading Day prior to the Conversion Date. The Convertible Note has a term of one (1) year and bears interest at 5% annually (default interest rate 15%). Please see NOTE F - DERIVATIVE LIABILITY (iv) On March 28, 2018, the Company made an Allonge to the Convertible Debenture due September 14, 2018 (hereinafter the “Allonge”) to Emet Capital Partners, LLC. The Principal Amount as stated on the face of the Debenture shall be increased to $25,850 ($13,750 – original Principal Amount of the Debenture + $12,100 Allonge). The amendment to the Principal Amount due and owing on the Debenture described herein notwithstanding, the Holder does not waive interest that may have accrued at a default rate of interest and liquidated damages, if any, that may have accrued on the Debenture through the date of this Allonge, which default interest and liquidated damages, if any, remain outstanding and payable. As part of the transaction, EMET was also issued a warrant granting the holder the right to purchase up to 98,600 shares of the Company’s common stock at an exercise price of $.50 for a term of 5-years. Please see NOTE F - DERIVATIVE LIABILITY (v) On September 13, 2018, the Company made a second Allonge to the Convertible Debenture due September 14, 2018 (hereinafter the “Allonge”) to Emet Capital Partners, LLC. The Principal Amount as stated on the face of the Debenture shall be increased to $31,350 ($13,750 – original Principal Amount of the Debenture + $12,100 1 st nd see NOTE F - DERIVATIVE LIABILITY (vi) On February 12, 2019, (the “Issue Date”) the Company issued a 6% Convertible Redeemable Note to Eagle Equities, LLC (“Eagle”) having a principal amount of $1,200,000 of which $96,000 constituted an original issue discount (the “Eagle Note”). In connection with the Eagle Note, the Company and Eagle entered into a Securities Purchase Agreement. The Eagle Note is to mature one year from the Issue Date. Eagle is to fund the $1,104,000 purchase price of the Eagle Note in tranches. The first tranche of $250,000 was received by the Company on February 13, 2019.
Schedule of Pre-payment of Notes Payable Based On Compounding Percentage	The Eagle Note may be pre-paid in whole or in part by paying Eagle the following premiums: PREPAY DATE PREPAY AMOUNT ≤ 30 days 105% * (Principal + Interest (“P+I”) 31- 60 days 110% * (P+I) 61-90 days 115% * (P+I) 91-120 days 120% * (P+I) 121-150 days 125% * (P+I) 151-180 days 130% * (P+I)

Derivative Liability (Tables)

Derivative Liability (Tables)	3 Months Ended
	Mar. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Liability	The derivative liability consists of: March 31, 2019 December 31, 2018 Convertible Promissory Note dated May 25, 2017 payable to EMET Capital Partners, LLC Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information $ 3,532 $ 8,385 Warrants issued to EMET in connection with the above Convertible Promissory Note dated May 25, 2017. Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information (i) - 72,468 Convertible Promissory Note dated September 14, 2017 payable to EMET Capital Partners, LLC Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information 20,823 43,780 Warrants issued to EMET in connection with the above Convertible Promissory Note dated September 14, 2017. Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information (i) - 18,150 Convertible Promissory Note dated January 9, 2018 payable to EMET Capital Partners, LLC Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information 30,288 63,680 Allonge dated March 28, 2018 to the Convertible Promissory Note dated September 14, 2017 Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information 18,324 38,526 Warrants issued to EMET in connection with the above Allonge dated March 28, 2018 to the Convertible Promissory Note dated September 14, 2017. Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information (i) - 15,991 Allonge 2 dated September 13, 2018 to the Convertible Promissory Note dated September 14, 2017 Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information 8,329 17,512 Warrants issued to EMET in connection with the above Allonge 2 dated September 13, 2018 to the Convertible Promissory Note dated September 14, 2017. Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information (i) - 1,818 Convertible Promissory Note dated February 12, 2019 payable to Eagle Equities, LLC Please see NOTE E – NOTES PAYABLE TO THIRD PARTIES for further information 252,136 - Total derivative liability $ 333,432 $ 280,310 (i) As discussed in Note A above, warrants with “down round” features (and do not contain variable conversion features) are not subject to derivative liability treatment effective January 1, 2019.

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Jan. 04, 2019	Jul. 31, 2018	Mar. 10, 2017	Mar. 31, 2019	Dec. 31, 2018
Number of shares issued	695,129		26,905,969
Estimated economic life of license				5 years
Advertising costs
Derivative liability				333,432	$ 280,310
Cumulative effect of accumulated deficit				108,427
Warrants [Member]
Derivative liability				$ 0
Series A Convertible Preferred Stock [Member]
Anti-dilutive shares excluded from computation				470,599,900
Green C Corporation [Member] | Former Share Holders [Member]
Percentage of issued and outstanding shares acquired		94.00%
Series A Convertible Preferred Stock [Member] | Green C Corporation [Member]
Number of shares issued		9,411,998
Common stock, voting rights		Each share of Series A Convertible Preferred Stock is convertible into 50 shares of common stock and is entitled to vote 50 votes per share on all matters as a class with holders of common stock.
Number of common stock converted		50
Green C Corporation [Member] | Class A Common Stock [Member]
Percentage of issued and outstanding shares acquired		100.00%

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 164,929
Current liabilities	743,314
Working capital deficit	578,385
Net loss	(138,349)	$ 78,465
Net cash provided in operating activities	$ (144,962)	$ 78,465

Acquisition of Green C Corpor_3

Acquisition of Green C Corporation (Details Narrative) - Green C Corporation [Member] - USD ($)	3 Months Ended
	Mar. 31, 2019	Jul. 31, 2018
Total liabilities		$ 550,136
Accounts payable and accrued expenses		90,724
Accrued interests		15,813
Loans payable to related parties		$ 89,774
Acquisition Agreement [Member]
Total liabilities	$ 164,841
Accounts payable and accrued expenses	62,500
Accrued interests	12,567
Loans payable to related parties	89,774
Amount of debt forgiven	550,136
Net loss	$ 85,303
Class A Common Stock [Member]
Percentage of ownership acquired		100.00%

Acquisition of Green C Corpor_4

Acquisition of Green C Corporation - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details) - Green C Corporation [Member]	Jul. 31, 2018USD ($)
Total Assets
Accounts payable and accrued expenses	90,724
Accrued interest	15,813
Loans payable to related parties	89,774
Notes payable to third parties	83,323
Derivative liability	270,502
Total current liabilities and total liabilities	$ 550,136

Loans Payable to Related Part_3

Loans Payable to Related Parties (Details Narrative)	Jul. 31, 2018USD ($)
Loan and Contribution Agreements [Member] | Maximum [Member]
Repayment of related party debt	$ 1,500,000

Loans Payable to Related Part_4

Loans Payable to Related Parties - Schedule of Loans Payable to Related Parties (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Total	$ 260,000	$ 260,000
Elisha Kalfa and Yonah Kalfa [Member]
Total	180,000	180,000
Fernando Bisker and Sigalush, LLC [Member]
Total	$ 80,000	$ 80,000

Loans Payable to Related Part_5

Loans Payable to Related Parties - Schedule of Loans Payable to Related Parties (Details) (Parenthetical) - Series A Convertible Preferred Stock [Member] - shares	Mar. 31, 2019	Dec. 31, 2018
Elisha Kalfa and Yonah Kalfa [Member]
Number of shares held by holders of preferred stock	2,966,666	2,966,666
Fernando Bisker and Sigalush, LLC [Member]
Number of shares held by holders of preferred stock	2,966,666	2,966,666

Notes Payable to Third Partie_2

Notes Payable to Third Parties (Details Narrative))	Feb. 12, 2019
Eagle Equities, LLC [Member]
Issuance of note, description	Any amount of principal or interest on the Eagle Note, which is not paid when due shall bear interest at the rate of twenty four (24%) per annum from the due date thereof until the same is paid ("Default Interest"). Eagle has the right beginning on the date which is one hundred eighty (180) days following the Issue Date to convert all or any part of the outstanding and unpaid principal amount of the Eagle Note into fully paid and non-assessable shares of common stock of the Company at the conversion price (the "Conversion Price"). The Conversion Price shall be, equal to 65% of the lowest closing price of the Company's common stock as reported on the National Quotations Bureau OTC Market exchange which the Company's shares are traded or any exchange upon which the Common Stock may be traded in the future ("Exchange"), for the fifteen prior trading days including the day upon which a Notice of Conversion is received by the Company. The Eagle Note contains other customary terms found in like instruments for conversion price adjustments.

Notes Payable to Third Partie_3

Notes Payable to Third Parties - Schedule of Notes Payable to Third Parties (Details) - USD ($)		Mar. 31, 2019	Dec. 31, 2018
Notes payable to third parties, total		$ 99,561	$ 64,914
Convertible Promissory Note One [Member]
Notes payable to third parties, total	[1]	2,799	3,469
Convertible Promissory Note Two [Member]
Notes payable to third parties, total	[2]	16,500	16,500
Convertible Promissory Note Three [Member]
Notes payable to third parties, total	[3]	24,000	23,450
Convertible Promissory Note Four [Member]
Notes payable to third parties, total	[4]	14,520	14,520
Convertible Promissory Note Five [Member]
Notes payable to third parties, total	[5]	6,600	6,600
Promissory Note [Member]
Notes payable to third parties, total		375	375
Convertible Promissory Note Six [Member]
Notes payable to third parties, total	[6]	$ 34,767
[1]	On May 25, 2017, the Company executed a Convertible Note (the "Convertible Note") payable to Emet Capital Partners, LLC, ("EMET") in the principal amount of $55,000 in exchange for $50,000 cash. The Convertible Note is convertible, in whole or in part, at any time and from time to time before maturity (May 25, 2018) at the option of the holder at the Variable Conversion Price, which shall mean the lesser of (i) $0.25 (the "Fixed Conversion Price"); or (ii) 50% multiplied by the Market Price (as defined). "Market Price" means the lowest Trading Prices (as defined below) for the Common Stock during the twenty (20) Trading Day period ending on the last complete Trading Day prior to the Conversion Date. The Convertible Note has a term of one (1) year and bears interest at 5% annually. As part of the transaction, EMET was also issued a warrant granting the holder the right to purchase up to 440,000 shares of the Company's common stock at an exercise price of $.50 for a term of 5-years. As part of the Convertible Note, the Company executed a Registration Rights Agreement (the "RRA") dated May 25, 2017. Among other things, the RRA provided for the Company to file a Registration Statement with the SEC covering the resale of shares underlying the Convertible Note and the warrant and to have declared effective such Registration Statement. The Registration Statement was declared effective by the Securities and Exchange Commission on August 31, 2017. On September 19, 2018, $32,000 principal of the Convertible Note (and $4,638 accrued interest) was converted into 1,465,523 shares of Company common stock. On October 26, 2018, $30,531 principal of the Convertible Note (and $503 accrued interest) was converted into 1,034,477 shares of Company common stock. On January 4, 2019, $670 principal of the Convertible Note (and $100 accrued interest) was converted into 769,785 shares of Company common stock. Please see NOTE F - DERIVATIVE LIABILITY for further information.
[2]	On September 14, 2017, the Company executed a Convertible Note (the "Convertible Note") payable to Emet Capital Partners, LLC, ("EMET") in the principal amount of $13,750 in exchange for $12,500 cash. The Convertible Note is convertible, in whole or in part, at any time and from time to time before maturity (September 14, 2018) at the option of the holder at the Variable Conversion Price, which shall mean the lesser of (i) $0.25 (the "Fixed Conversion Price"); or (ii) 50% multiplied by the Market Price (as defined). "Market Price" means the lowest Trading Prices (as defined below) for the Common Stock during the twenty (20) Trading Day period ending on the last complete Trading Day prior to the Conversion Date. The Convertible Note has a term of one (1) year and bears interest at 5% annually (default interest rate 15%). As part of the transaction, EMET was also issued a warrant granting the holder the right to purchase up to 110,000 shares of the Company's common stock at an exercise price of $.50 for a term of 5-years. Please see NOTE F - DERIVATIVE LIABILITY for further information.
[3]	On January 9, 2018, the Company executed a Convertible Note (the "Convertible Note") payable to Emet Capital Partners, LLC, ("EMET") in the principal amount of $20,000 in exchange for entry into a Waiver Agreement pertaining to the Securities Purchase Agreements entered into between the Parties dated May 25, 2017 and September 14, 2017 along with a Convertible Note issued by the Company on each of the same dates. The Company received $0 cash from issuance of the Convertible Note. The Convertible Note is convertible, in whole or in part, at any time and from time to time before maturity (January 9, 2019) at the option of the holder at the Variable Conversion Price, which shall mean the lesser of (i) $0.25 (the "Fixed Conversion Price"); or (ii) 50% multiplied by the Market Price (as defined). "Market Price" means the lowest Trading Prices (as defined below) for the Common Stock during the twenty (20) Trading Day period ending on the last complete Trading Day prior to the Conversion Date. The Convertible Note has a term of one (1) year and bears interest at 5% annually (default interest rate 15%). Please see NOTE F - DERIVATIVE LIABILITY for further information.
[4]	On March 28, 2018, the Company made an Allonge to the Convertible Debenture due September 14, 2018 (hereinafter the "Allonge') to Emet Capital Partners, LLC. The Principal Amount as stated on the face of the Debenture shall be increased to $25,850 ($13,750 - original Principal Amount of the Debenture + $12,100 Allonge). The amendment to the Principal Amount due and owing on the Debenture described herein notwithstanding, the Holder does not waive interest that may have accrued at a default rate of interest and liquidated damages, if any, that may have accrued on the Debenture through the date of this Allonge, which default interest and liquidated damages, if any, remain outstanding and payable. As part of the transaction, EMET was also issued a warrant granting the holder the right to purchase up to 98,600 shares of the Company's common stock at an exercise price of $.50 for a term of 5-years. Please see NOTE F - DERIVATIVE LIABILITY for further information.
[5]	On September 13, 2018, the Company made a second Allonge to the Convertible Debenture due September 14, 2018 (hereinafter the "Allonge") to Emet Capital Partners, LLC. The Principal Amount as stated on the face of the Debenture shall be increased to $31,350 ($13,750 - original Principal Amount of the Debenture + $12,100 1st Allonge + $5,500 2nd Allonge). The amendment to the Principal Amount due and owing on the Debenture described herein notwithstanding, the Holder does not waive interest that may have accrued at a default rate of interest and liquidated damages, if any, that may have accrued on the Debenture through the date of this Allonge, which default interest and liquidated damages, if any, remain outstanding and payable. As part of the transaction, EMET was also issued a warrant granting the holder the right to purchase up to 11,000 shares of the Company's common stock at an exercise price of $.50 for a term of 5-years. Please see NOTE F - DERIVATIVE LIABILITY for further information.
[6]	On February 12, 2019, (the "Issue Date") the Company issued a 6% Convertible Redeemable Note to Eagle Equities, LLC ("Eagle") having a principal amount of $1,200,000 of which $96,000 constituted an original issue discount (the "Eagle Note"). In connection with the Eagle Note, the Company and Eagle entered into a Securities Purchase Agreement. The Eagle Note is to mature one year from the Issue Date. Eagle is to fund the $1,104,000 purchase price of the Eagle Note in tranches. The first tranche of $250,000 was received by the Company on February 13, 2019.

Notes Payable to Third Partie_4

Notes Payable to Third Parties - Schedule of Notes Payable to Third Parties (Details) (Parenthetical)

Feb. 13, 2019USD ($)

Feb. 12, 2019USD ($)

Jan. 04, 2019USD ($)shares

Oct. 26, 2018USD ($)shares

Sep. 19, 2018USD ($)shares

Jan. 09, 2018USD ($)Integer$ / shares

Sep. 14, 2017USD ($)Integer$ / sharesshares

May 25, 2017USD ($)Integer$ / sharesshares

Mar. 28, 2017$ / shares

Mar. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Sep. 13, 2018USD ($)$ / sharesshares

Mar. 28, 2018USD ($)$ / sharesshares

Exchange for convertible debt

$ 100,072

Warrants issued to purchase common stock | shares

1,400

Accrued interest

$ 100

Debt conversion converted shares issued | shares

769,785

Convertible Promissory Note One [Member] | Emet Capital Partners, LLC [Member]

Debt instrument, interest rate

5.00%

Debt instrument, maturity date

May 25, 2018

Debt instrument, principal amount

$ 670

$ 30,531

$ 32,000

$ 55,000

Exchange for convertible debt

$ 50,000

Conversion price | $ / shares

$ 0.25

Trading days percentage

50.00%

Trading days period | Integer

20

Debt instrument, term

1 year

Warrants issued to purchase common stock | shares

440,000

Exercise price of warrants | $ / shares

$ 0.50

Warrant term

5 years

Accrued interest

$ 100

$ 503

$ 4,638

Debt conversion converted shares issued | shares

769,785

1,034,477

1,465,523

Convertible Promissory Note Two [Member] | Emet Capital Partners, LLC [Member]

Debt instrument, interest rate

5.00%

Debt instrument, maturity date

Sep. 14, 2018

Debt instrument, principal amount

$ 13,750

Exchange for convertible debt

$ 12,500

Conversion price | $ / shares

$ 0.25

Trading days percentage

50.00%

Trading days period | Integer

20

Debt instrument, term

1 year

Warrants issued to purchase common stock | shares

110,000

Exercise price of warrants | $ / shares

$ 0.50

Warrant term

5 years

Default interest rate

15.00%

Convertible Promissory Note Three [Member] | Emet Capital Partners, LLC [Member]

Debt instrument, interest rate

5.00%

Debt instrument, maturity date

Jan. 9, 2019

Debt instrument, principal amount

$ 20,000

Conversion price | $ / shares

$ 0.25

Trading days percentage

50.00%

Trading days period | Integer

20

Debt instrument, term

1 year

Proceeds from issuance of convertible debt

$ 0

Default interest rate

15.00%

Unamortized debt discount

$ 0

$ 550

Convertible Promissory Note Four [Member] | Emet Capital Partners, LLC [Member]

Debt instrument, interest rate

5.00%

Debt instrument, maturity date

Sep. 14, 2018

Debt instrument, principal amount

$ 25,850

Warrants issued to purchase common stock | shares

98,600

Exercise price of warrants | $ / shares

$ 0.50

Warrant term

5 years

Debtenture [Member] | Emet Capital Partners, LLC [Member]

Debt instrument, principal amount

$ 13,750

$ 13,750

Allonge [Member] | Emet Capital Partners, LLC [Member]

Debt instrument, principal amount

$ 12,100

Convertible Promissory Note Five [Member] | Emet Capital Partners, LLC [Member]

Debt instrument, interest rate

5.00%

Debt instrument, maturity date

Sep. 14, 2018

Debt instrument, principal amount

$ 31,350

Warrants issued to purchase common stock | shares

11,000

Exercise price of warrants | $ / shares

$ 0.50

Warrant term

5 years

First Allonge [Member] | Emet Capital Partners, LLC [Member]

Debt instrument, principal amount

$ 12,100

Second Allonge [Member] | Emet Capital Partners, LLC [Member]

Debt instrument, principal amount

$ 5,500

Promissory Note [Member] | John T. Root [Member]

Debt instrument, interest rate

4.00%

Debt instrument, maturity date

Sep. 28, 2017

Conversion price | $ / shares

$ 0.001

Convertible Promissory Note Six [Member] | Eagle Equities, LLC [Member]

Debt instrument, interest rate

6.00%

Debt instrument, maturity date

Feb. 12, 2020

Debt instrument, principal amount

$ 1,200,000

Debt instrument, term

1 year

Proceeds from issuance of convertible debt

$ 250,000

Unamortized debt discount

$ 235,230

$ 0

Debt conversion, original issue discount

$ 96,000

Funding value of issuance of note

$ 1,104,000

Notes Payable to Third Partie_5

Notes Payable to Third Parties - Schedule of Pre-payment of Notes Payable Based On Compounding Percentage (Details) - Eagle Equities, LLC [Member]	Feb. 13, 2019
Less Than or Equals to 30 Days [Member]
Pre-payment of convertible note percentage	105% * (Principal + Interest ("P+I")
31 - 60 Days [Member]
Pre-payment of convertible note percentage	110% * (P+I)
61 - 90 Days [Member]
Pre-payment of convertible note percentage	115% * (P+I)
91 - 120 Days [Member]
Pre-payment of convertible note percentage	120% * (P+I)
121 - 150 Days [Member]
Pre-payment of convertible note percentage	125% * (P+I)
151 - 180 Days [Member]
Pre-payment of convertible note percentage	130% * (P+I)

Derivative Liability (Details N

Derivative Liability (Details Narrative) - Convertible Promissory Notes [Member] - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Fair value of assumption stock price	$ 0.107	$ 0.1655
Measurement Input, Exercise Price [Member]
Fair value of assumption exercise price		$ 0.0525
Measurement Input, Exercise Price [Member] | Minimum [Member]
Fair value of assumption exercise price	0.05
Measurement Input, Exercise Price [Member] | Maximum [Member]
Fair value of assumption exercise price	$ 0.065
Measurement Input, Expected Term [Member] | Minimum [Member]
Fair value of assumption term	6 months	3 months
Measurement Input, Expected Term [Member] | Maximum [Member]
Fair value of assumption term	318 days	6 months
Measurement Input, Price Volatility [Member]
Fair value of assumption expected volatility	117.60%	286.71%
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Fair value of assumption risk free interest rate	2.43%	2.47%
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Fair value of assumption risk free interest rate	2.44%	2.50%

Derivative Liability - Schedule

Derivative Liability - Schedule of Derivative Liability (Details) - USD ($)		Mar. 31, 2019	Dec. 31, 2018
Total derivative liability		$ 333,432	$ 280,310
Warrants One [Member]
Total derivative liability	[1]		72,468
Warrants Two [Member]
Total derivative liability	[1]		18,150
Warrants Three [Member]
Total derivative liability	[1]		15,991
Warrants Four [Member]
Total derivative liability	[1]		1,818
Convertible Promissory Notes One [Member]
Total derivative liability		3,532	8,385
Convertible Promissory Notes Two [Member]
Total derivative liability		20,823	43,780
Convertible Promissory Notes Three [Member]
Total derivative liability		30,288	63,680
Convertible Promissory Notes Four [Member]
Total derivative liability		18,324	38,526
Convertible Promissory Notes Five [Member]
Total derivative liability		8,329	17,512
Convertible Promissory Notes Six [Member]
Total derivative liability		$ 252,136
[1]	As discussed in Note A above, warrants with "down round" features (and do not contain variable conversion features) are not subject to derivative liability treatment effective January 1, 2019.

Capital Stock and Warrants (Det

Capital Stock and Warrants (Details Narrative) - USD ($)	Feb. 14, 2019	Jan. 04, 2019	Oct. 26, 2018	Sep. 19, 2018	Jul. 31, 2018	Sep. 15, 2017	Mar. 31, 2017	Mar. 22, 2017	Mar. 10, 2017	Feb. 03, 2017	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2017	Jun. 13, 2018	Mar. 28, 2018	Sep. 14, 2017	May 25, 2017
Number of shares issued during the period, shares		695,129							26,905,969
Officer compensation											$ 51,000
Debt conversion converted shares issued		769,785
Exchange for convertible debt		$ 100,072
Accrued interest		$ 100
Warrants to purchase common stock		1,400
Loss on conversion of debt											$ (99,302)
Third Party [Member]
Debt conversion converted shares issued						375,000
Chief Executive Officer [Member]
Number of shares issued during the period for services, shares							2,000,000
Wayne Anderson [Member]
Officer compensation													$ 500,000
Emet Capital Partners, LLC [Member]
Number of shares issued during the period, shares		695,129									769,785
Conversion price		$ 0.001
Debt conversion converted shares issued		769,785	1,034,477	1,465,523
Exchange for convertible debt			$ 30,531	$ 32,000
Accrued interest		$ 100	503	4,638
Warrants to purchase common stock	9,000,000													11,000	96,800	110,000	440,000
Excess of common stock value			82,758	510,149							$ 99,302
Fair value of common stock			$ 113,792	$ 546,787							100,072
Excess of common stock, shares			1,034,479	1,465,523
Loss on conversion of debt			$ 31,034	$ 36,638							$ 770
Debt instrument, principal amount		$ 670
Warrant exercise price	$ 0.075	$ 0.001												$ 0.50	$ 0.50	$ 0.50	$ 0.50
Warrant term														5 years	5 years	5 years	5 years
Number of warrant issued		1,400															440,000
Number of warrant outstanding
Sylios Corp [Member]
Ownership percentage									19.99%	80.01%
Number of shares issued during the period, shares									5,378,476	21,527,493
Common stock, shares held										500
Consulting Firm [Member]
Number of shares issued during the period for services, shares								100,000
Consulting fees													$ 25,000
Series A Convertible Preferred Stock [Member] | Green C Corporation [Member]
Number of shares issued during the period, shares					9,411,998
Common stock, voting rights					Each share of Series A Convertible Preferred Stock is convertible into 50 shares of common stock and is entitled to vote 50 votes per share on all matters as a class with holders of common stock.
Number of common stock converted					50
Series B Convertible Preferred Stock [Member] | Emet Capital Partners, LLC [Member]
Number of shares issued during the period, shares	9,000,000
Conversion price	$ 0.075
Preferred stock conversion basis, description	Each share of Series B Convertible Preferred Stock is convertible into one share of Company common stock subject to adjustment in case, at the time of conversion, the market price per share of the Company common stock is less than $0.075 per share.
Green C Corporation [Member] | Class A Common Stock [Member]
Ownership percentage					100.00%

Gross Profit On Product Trans_2

Gross Profit On Product Transactions (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Feb. 28, 2018	Mar. 31, 2019	Mar. 31, 2018
Gross profit			$ 72,912
Bitcoin Mining Rig Machines [Member] | Green C's Corporation [Member]
Proceeds from machines sold	$ 2,929,000
Bitcoin Mining Rig Machines [Member] | Third Party [Member]
Proceeds from machines sold	1,720,000
Bitcoin Mining Rig Machines [Member] | Focus Global Supply [Member]
Repayments to supplier	4,517,000
Commission paid to third party	59,000
Gross profit	$ 72,912

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	Jul. 31, 2018	Jun. 26, 2018	Jun. 21, 2018	Mar. 31, 2019	Mar. 31, 2018
Officers compensation				$ 51,000
Exclusive License Agreement [Member] | Green C's Corporation [Member]
License fee			$ 100,000
Annual royalties rate		5.00%
Minimum annual royalty amount		$ 50,000
Services Agreements [Member]
Officers compensation				$ 51,000
Services Agreements [Member] | Chief Executive Officer [Member]
Agreement terms	5 years
Officers compensation	$ 10,000
Services Agreements [Member] | Chief Legal Officer [Member]
Officers compensation	$ 7,000

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Apr. 16, 2019	Jan. 04, 2019	Oct. 26, 2018	Sep. 19, 2018	Mar. 31, 2019	Mar. 31, 2018
Debt conversion converted shares issued		769,785
Exchange for convertible debt		$ 100,072
Accrued interest		$ 100
Loss on conversion of debt					$ (99,302)
Emet Capital Partners, LLC [Member]
Debt conversion converted shares issued		769,785	1,034,477	1,465,523
Exchange for convertible debt			$ 30,531	$ 32,000
Accrued interest		$ 100	503	4,638
Excess of common stock value			82,758	510,149	99,302
Fair value of common stock			$ 113,792	$ 546,787	100,072
Excess of common stock, shares			1,034,479	1,465,523
Loss on conversion of debt			$ 31,034	$ 36,638	$ 770
Subsequent Event [Member] | Emet Capital Partners, LLC [Member]
Debt conversion converted shares issued	1,384,600
Exchange for convertible debt	$ 40,500
Accrued interest	7,961
Excess of common stock value	131,537
Fair value of common stock	$ 179,998
Excess of common stock, shares	1,384,600
Loss on conversion of debt	$ 48,461