The Greater Cannabis Company, Inc. (GCAN) 10-Q 17 May 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2021	May 14, 2021
Cover [Abstract]
Entity Registrant Name	Greater Cannabis Company, Inc.
Entity Central Index Key	0001695473
Document Type	10-Q
Document Period End Date	Mar. 31, 2021
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		478,638,436
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2021

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Mar. 31, 2021	Dec. 31, 2020
CURRENT ASSETS
Cash	$ 316,722	$ 112,953
Note receivable	36,750	36,750
Prepaid officer compensation		10,000
Total current assets	353,472	159,703
OTHER ASSETS
Right of first refusal agreement cost (less accumulated amortization of $5,833 and $4,583)	19,167	20,417
Total assets	372,639	180,120
CURRENT LIABILITIES
Accounts payable	4,493	6,743
Accrued interest	705	849
Accrued officers' compensation	183,000	152,000
Loans payable to related parties	260,000	260,000
Notes payable to third parties (less debt discounts of $260,422 and $0, respectively)	12,453	22,875
Derivative liability	260,905	17,441
Total current liabilities and total liabilities	721,556	459,908
STOCKHOLDERS' (DEFICIENCY)
Common stock; 2,000,000,000 shares authorized, $.001 par value, as of March 31, 2021 and December 31, 2020, there are 478,638,436 and 464,843,318 shares outstanding, respectively	478,639	464,843
Additional paid-in capital	2,608,093	2,576,365
Accumulated deficit	(3,445,061)	(3,330,408)
Total stockholders' (deficiency)	(348,917)	(279,788)
Total liabilities and stockholders' (deficiency)	372,639	180,120
Series A Convertible Preferred Stock [Member]
STOCKHOLDERS' (DEFICIENCY)
Preferred stock; 19,000,000 shares authorized, $.001 par value:	$ 9,412	$ 9,412

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Right of first refusal agreement	$ 5,833	$ 4,583
Debt discount	$ 260,422	$ 0
Preferred stock, shares authorized	19,000,000	19,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	2,000,000,000	2,000,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares outstanding	478,638,436	464,843,318
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

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenue:
Total revenue
Cost of product sales
Gross profit (loss)
Operating Expenses:
Officers compensation	51,000	51,000
Amortization of Right of First Refusal Agreement cost	1,250	833
Other operating expenses	33,982	36,264
Total operating expenses	86,232	88,097
Income (loss) from operations	(86,232)	(88,097)
Other income (expenses):
Income (expense) from derivative liability	6,536	(551,941)
Loss on conversions of notes payable	(22,210)	(228,949)
Interest expense	(669)	(45,509)
Amortization of debt discounts	(12,078)	(297,073)
Total other income (expenses)	(28,421)	(1,123,472)
Income (loss) before provision for income taxes	(114,653)	(1,211,569)
Provision for income taxes
Net loss	$ (114,653)	$ (1,211,569)
Basic and diluted income (loss) per common share	$ (.00)	$ (.03)
Weighted average common shares outstanding-basic and diluted	477,746,352	46,959,776
Product Sales [Member]
Revenue:
Total revenue
Consulting Fees [Member]
Revenue:
Total revenue

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Deficiency (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Series A Preferred Stock [Member]
Beginning Balance	$ 9,412	$ 9,412
Beginning Balance, shares	9,411,998	9,411,998
Conversions of notes payable ($165,350) and accrued interest ($11,793) into 21,484,688 shares of common stock (Fair Value of $ 406,093) for the three months ended March 31, 2020
Conversion of note payable ($22,500) and accrued interest ($814) into 13,795,118 shares of common stock (Fair Value of $ 45,524) for the three months ended March 31, 2021
Net loss for the three months ended
Ending Balance	$ 9,412	$ 9,412
Ending Balance, shares	9,411,998	9,411,998
Common Stock [Member]
Beginning Balance	$ 464,843	$ 39,301
Beginning Balance, shares	464,843,318	39,301,323
Conversions of notes payable ($165,350) and accrued interest ($11,793) into 21,484,688 shares of common stock (Fair Value of $ 406,093) for the three months ended March 31, 2020		$ 21,485
Conversions of notes payable ($165,350) and accrued interest ($11,793) into 21,484,688 shares of common stock (Fair Value of $ 406,093) for the three months ended March 31, 2020, shares		21,484,688
Conversion of note payable ($22,500) and accrued interest ($814) into 13,795,118 shares of common stock (Fair Value of $ 45,524) for the three months ended March 31, 2021	$ 13,796
Conversion of note payable ($22,500) and accrued interest ($814) into 13,795,118 shares of common stock (Fair Value of $ 45,524) for the three months ended March 31, 2021, shares	13,795,118
Net loss for the three months ended
Ending Balance	$ 478,639	$ 60,786
Ending Balance, shares	478,638,436	60,786,011
Additional Paid in Capital [Member]
Beginning Balance	$ 2,576,365	$ 783,891
Conversions of notes payable ($165,350) and accrued interest ($11,793) into 21,484,688 shares of common stock (Fair Value of $ 406,093) for the three months ended March 31, 2020		384,608
Conversion of note payable ($22,500) and accrued interest ($814) into 13,795,118 shares of common stock (Fair Value of $ 45,524) for the three months ended March 31, 2021	31,728
Net loss for the three months ended
Ending Balance	2,608,093	1,168,499
Accumulated Deficit [Member]
Beginning Balance	(3,330,408)	(2,379,238)
Conversions of notes payable ($165,350) and accrued interest ($11,793) into 21,484,688 shares of common stock (Fair Value of $ 406,093) for the three months ended March 31, 2020
Conversion of note payable ($22,500) and accrued interest ($814) into 13,795,118 shares of common stock (Fair Value of $ 45,524) for the three months ended March 31, 2021
Net loss for the three months ended	(114,653)	(1,211,569)
Ending Balance	(3,445,061)	(3,590,807)
Beginning Balance	(279,788)	(1,546,634)
Conversions of notes payable ($165,350) and accrued interest ($11,793) into 21,484,688 shares of common stock (Fair Value of $ 406,093) for the three months ended March 31, 2020		406,093
Conversion of note payable ($22,500) and accrued interest ($814) into 13,795,118 shares of common stock (Fair Value of $ 45,524) for the three months ended March 31, 2021	45,524
Net loss for the three months ended	(114,653)	(1,211,569)
Ending Balance	$ (348,917)	$ (2,352,110)

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Deficiency (Unaudited) (Parenthetical) - USD ($)	Jan. 06, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020
Statement of Stockholders' Equity [Abstract]
Conversion of note payable		$ 22,500				$ 165,350
Accrued interest	$ 814	$ 814	$ 16,849	$ 18,462	$ 10,613	$ 11,793
Debt conversion converted shares issued	13,795,118	13,795,118	261,215,948	115,277,834	27,563,525	21,484,688
Debt conversion of shares, value		$ 45,524	$ 804,324	$ 797,067	$ 210,532	$ 406,093

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
OPERATING ACTIVITIES
Net income (loss)	$ (114,653)	$ (1,211,569)
Adjustments to reconcile net income (loss) to net cash provided (used) in operating activities:
Loss on conversions of notes payable and accrued interest to common stock	22,210	228,949
(Income) expense from derivative liability	(6,536)	551,941
Amortization of Right of First Refusal Agreement cost	1,250	833
Amortization of debt discounts	12,078	297,073
Changes in operating assets and liabilities:
Prepaid officer compensation	10,000
Accounts payable	(2,250)	(12,750)
Accrued interest	670	18,508
Accrued officers' compensation	31,000	(4,000)
Net cash used in operating activities	(46,231)	(131,015)
INVESTING ACTIVITIES
Purchase of Right of First Refusal Agreement		(25,000)
Net cash used in investing activities		(25,000)
FINANCING ACTIVITIES
Proceeds from notes payable to third parties	250,000	426,667
Net cash provided by financing activities	250,000	426,667
NET INCREASE (DECREASE) IN CASH	203,769	270,652
CASH BALANCE, BEGINNING OF PERIOD	112,953	24,662
CASH BALANCE, END OF PERIOD	316,722	295,314
Supplemental Disclosures of Cash Flow Information:
Interest paid
Income tax paid
Non-cash Investing and Financing Activities:
Initial derivative liability charged to debt discounts	250,000	426,667
Conversions of notes payable ($165,350) and accrued interest ($11,793) into 21,484,688 shares of common stock (Fair Value of $ 406,093) for the three months ended March 31, 2020		406,093
Conversion of note payable ($22,500) and accrued interest ($814) into 13,795,118 shares of common stock (Fair Value of $45,524) for the three months ended March 31, 2021	$ 45,524

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Unaudited) (Parenthetical) - USD ($)	Jan. 06, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020
Statement of Cash Flows [Abstract]
Conversion of note payable		$ 22,500				$ 165,350
Accrued interest	$ 814	$ 814	$ 16,849	$ 18,462	$ 10,613	$ 11,793
Debt conversion converted shares issued	13,795,118	13,795,118	261,215,948	115,277,834	27,563,525	21,484,688
Debt conversion of shares, value		$ 45,524	$ 804,324	$ 797,067	$ 210,532	$ 406,093

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2021
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. Green C was incorporated on December 21, 2017 under the laws of the Province of Ontario Canada with its principal place of business in North York, Ontario. Green C was 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. Principles of Consolidation The consolidated financial statements include the accounts of The Greater Cannabis Company, Inc., and its wholly owned subsidiaries Green C Corporation and Biocanrx Inc. Interim Financial Statements The interim financial statements as of March 31, 2021 and for the three months ended March 31, 2021 and 2020 are unaudited and have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission. These statements reflect all normal and recurring adjustments that, in the opinion of management, are necessary for a fair presentation of the information contained herein. Operating results for the three ended March 31, 2021 are not necessarily indicative of results that may be expected for the year ending December 31, 2021. Certain information and finance disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the Securities and Exchange Commission’s rules and regulations. These unaudited financial statements should be read in conjunction with our audited financial statements and notes for the year ended December 31, 2020 as included in our report on Form 10-K. 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 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, 2021, 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. 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 will be 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 F - NOTES PAYABLE TO THIRD PARTIES see NOTE H - 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 presented. 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 became effective for annual periods beginning after December 15, 2018.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2021
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, 2021, the Company had cash of $316,722, total current liabilities of $721,556 and negative working capital of $368,084. For the three months ended March 31, 2021, we incurred a net loss of $114,653 and used $46,231 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 2022. 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.

Note Receivable

Note Receivable	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
Note Receivable	NOTE C – NOTE RECEIVABLE On June 10, 2020, in anticipation of developing a CBD business with Koltuv Ventures, LLC (the “Borrower”) (see Note D), the Company agreed to lend the Borrower USD $50,000 to be repaid either (a) out of available cash as soon as practicable, including from sales of Bob Ross cosmetic products, or (b) on the date that is 18 months from the date thereof, whichever is earlier (the “Maturity Date”). The Loan shall not bear interest except to the extent that any part of the Loan remains outstanding as at the Maturity Date, in which case the following sentence applies. From the date after the Maturity Date and onward, the outstanding principal amount of the Loan shall bear interest at a rate of 2% per annum. Any payment of cash to be made by Borrower to Lender shall be applied first to outstanding principal and second to any accrued, but unpaid, interest. As of March 31, 2021, the balance of the note was $36,750.

Right of First Refusal Agreemen

Right of First Refusal Agreement	3 Months Ended
	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Right of First Refusal Agreement	NOTE D – RIGHT OF FIRST REFUSAL AGREEMENT On January 30, 2020, the Company executed a Right of First Refusal Agreement with an entity engaged in the business of cosmetics, health, and well-being (“KTV”). The Agreement provided for the Company to pay KTV $25,000 on January 30, 2020 (which was paid January 30, 2020) and to make other investments in opportunities to be pursued by KTV and/or payments to KTV to enable KTV to pursue and secure Cannabidiol (“CBD”) opportunities. The Agreement provides the Company an exclusive right of first refusal to participate in all CBD opportunities to be pursued by KTV for a term of five years. The $25,000 cost for this Agreement is being amortized over the five year term of the Agreement.

Loans Payable to Related Partie

Loans Payable to Related Parties	3 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
Loans Payable to Related Parties	NOTE E - LOANS PAYABLE TO RELATED PARTIES Loans payable to related parties consist of: March 31, 2021 December 31, 2020 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, 2021
Debt Disclosure [Abstract]
Notes Payable to Third Parties	NOTE F - NOTES PAYABLE TO THIRD PARTIES Notes payable to third parties consist of: March 31, 2021 December 31, 2020 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 (i) - 22,500 Convertible Promissory Note dated March 15, 2021 payable to FirstFire Global Opportunities Fund, LLC (“FF”), interest at 6%, due March 11, 2022-less unamortized debt discount of $ 260,422 and $ 0, respectively. (ii) 12,078 - Total $ 12,453 $ 22,875 (i) 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. Eagle was 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 second tranche of $ 166,500 was received by the Company on January 17, 2020, the third tranche of $ 93,666 was received by the Company on February 12, 2020, and the fourth tranche of $ 42,500 was received by the Company on June 3, 2020. The loans were repayable one year from their respective funding dates and were convertible at the option of Eagle at a conversion price equal to 65% of the lowest closing price of the Company’s common stock for the preceding 15 trading days prior to the conversion date. On January 6, 2021, the balance of the Eagle Note was reduced to $ 0. (ii) On March 15, 2021, we issued a 6% Convertible Promissory Note to FirstFire Global Opportunities Fund, LLC (“FF”), having a principal amount of $545,000 and an initial tranche principal amount of $272,500 of which $22,500 constituted an original issue discount (the “FF Note”). In connection with the FF Note, we and FF entered into a registration rights agreement, three warrant agreements and a securities purchase agreement. The FF Note will mature on March 11, 2022. The FF Note may be pre-paid in whole or in part by paying FF 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 FF 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”). FF 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 FF Note into fully paid and non-assessable shares of our common stock at the conversion price (the “Conversion Price”). The Conversion Price shall be, equal to 7 0

Derivative Liability

Derivative Liability	3 Months Ended
	Mar. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Liability	NOTE G - DERIVATIVE LIABILITY The derivative liability consists of: March 31, 2021 December 31, 2020 Convertible Promissory Note dated February 12, 2019 payable to Eagle Equities, LLC. Please see NOTE F – NOTES PAYABLE TO THIRD PARTIES for further information (i): Due February 12, 2020 $ - $ 17,441 Convertible Promissory Note dated March 15, 2021 payable to FirstFire Global Opportunities Fund, LLC, See Note F (ii) Due March 11, 2022 260,905 - Total derivative liability $ 260,905 $ 17,441 The Convertible Promissory Notes (the “Notes”) 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 is indeterminate. The fair value of the derivative liability is 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 December 31, 2020 were (1) stock price of $.003 per share, (2) conversion price of $.00169 per share, (3) term of 0 days, (4) expected volatility of 142.94%, and (5) risk free interest rate of 0%. Assumptions used for the calculation of the derivative liability of the Notes at March 31, 2021 were (1) stock price of $.011 per share, (2) conversion price of $.0071 per share, (3) term of 345 days, (4) expected volatility of 142.94%, and (5) risk free interest rate of .07%.

Capital Stock and Warrants

Capital Stock and Warrants	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
Capital Stock and Warrants	NOTE H - 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 was 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 was less than $ 0.075 per share. On October 18, 2019, this exchange agreement was reversed. On October 18, 2019, the Company entered into two Exchange Agreements with Emet Capital Partners, LLC (“Emet”). The first Exchange Agreement provided for the exchange of three outstanding convertible notes payable to Emet with a total remaining principal balance of $20,399 and a total accrued interest balance of $5,189 for three new convertible notes payable to Emet in the total amount of $25,587. The new notes bore interest at 6%, were due on February 12, 2020 and were convertible into common stock at a conversion price equal to 75% of the lowest Trading Price during the 15 Trading Day Period prior to the Conversion Date. The second Exchange Agreement provided for the reversal of the February 14, 2019 exchange agreement pursuant to which certain warrants then held by Emet were exchanged for 9,000,000 shares of Series B Convertible Preferred Stock and the exchange of such warrants for four new convertible notes payable to Emet in the total amount of $675,000. These new notes bore interest at 2%, were due on October 18, 2020 and were convertible into common stock at a conversion price equal to 75% of the lowest Trading Price during the 15 Trading Day Period prior to the Conversion Date. On May 26, 2020, the Company satisfied the 7 convertible notes payable to Emet in connection with a Surrender Agreement. 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). During the three months ended March 31, 2020, the Company issued a total of 21,484,688 shares of common stock pursuant to conversions of an aggregate of $165,350 in principal and $11,793 in interest under our outstanding convertible notes. The $228,949 excess of the $406,093 fair value of the 21,484,688 shares of common stock at the respective dates of issuance over the $177,143 liability reduction was charged to Loss on Conversions of Notes Payable. During the three months ended June 30, 2020, the Company issued a total of 27,563,525 shares of common stock pursuant to conversions of an aggregate of $67,082 in principal and $10,613 in interest under our outstanding convertible notes. The $132,838 excess of the $210,532 fair value of the 27,563,525 shares of common stock at the respective dates of issuance over the $77,695 liability reduction was charged to Loss on Conversions of Notes Payable. During the three months ended September 30, 2020, the Company issued a total of 115,277,834 shares of common stock pursuant to conversions of an aggregate of $311,050 in principal and $18,462 in interest under our outstanding convertible notes. The $467,554 excess of the $797,067 fair value of the 115,277,834 shares of common stock at the respective dates of issuance over the $329,512 liability reduction was charged to Loss on Conversions of Notes Payable. During the three months ended December 31, 2020, the Company issued a total of 261,215,948 shares of common stock pursuant to conversions of an aggregate of $325,212 in principal and $16,849 in interest under our outstanding convertible notes. The $462,263 excess of the $804,324 fair value of the 261,215,948 shares of common stock at the respective dates of issuance over the $342,061 liability reduction was charged to Loss on Conversions of Notes Payable. On January 6, 2021, Warrants On March 11, 2021, in connection with the issuance of a Convertible Promissory Note to FirstFire Global Opportunities Fund, LLC (“FF”) (see Note F), we issued three warrants (Warrant A, Warrant B and Warrant C) to purchase shares of our common stock, as follows: Warrant A permits FF to purchase 25,000,000 shares of common stock at an exercise price of $0.025 per share through September 11, 2022. Warrant B permits FF to purchase 15,000,000 shares of common stock at an exercise price of $0.05 per share through September 11, 2022. Warrant C permits FF to purchase 10,000,000 shares of common stock at an exercise price of $0.075 per share. through September 11, 2022. Each warrant has other customary terms found in like instruments, including, but not limited to, events of default. In any event of default, the exercise price for each warrant automatically becomes $0.005 per share. Copies of Warrant A, Warrant B and Warrant C are attached as Exhibits 10.4, 10.5 and 10.6 to our current report on Form 8-K dated March 16, 2021 and the above summary of the warrant terms are subject to full terms of the applicable warrants.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	NOTE I - INCOME TAXES The Company and its United States subsidiaries file consolidated Federal income tax returns. Green C Corporation, its Ontario Canada subsidiary, files Canada and Ontario income tax returns. At March 31, 2021 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. If there are 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.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2021
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 provided 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 provided for certain milestones to be accomplished by Green C in order for Green C to retain the license. The Company generated only minimal revenues from this asset through December 31, 2019 and did not pay the Year 1 Minimum Annual Royalty of $50,000 due Pharmedica. Accordingly, we recorded an impairment charge of $69,749 at December 31, 2019 and reduced the $69,749 remaining carrying value of this intangible asset to $0. On September 2, 2020, Green C notified Pharmedica of Green C’s termination of the Exclusive License Agreement and Green C’s intention to wind up Green C. On September 17, 2020, Pharmedica notified Green C of Pharmedica’s acceptance of Green C’s proposal to terminate the license agreement and Pharmedica’s intention not to burden Green C further. Accordingly, we recorded “Forgiveness of Royalty Payable” other income of $50,000 in the three months ended September 30, 2020 and reduced the $50,000 “Accrued Royalties” liability balance to $0. Sub-License Agreement with Symtomax Unipessoal Lda On July 15, 2019, the Company executed a Sub-License Agreement with Symtomax Unipessoal Lda (“Symtomax”). The agreement provides for the Company’s grant to Symtomax of a non-exclusive right and sub-license to use certain Company technology and intellectual property to develop and commercialize products for sale in Europe, the Middle East, and Africa. The agreement provides for Symtomax payments of royalties to the Company (payable monthly) ranging from 10% to 17% of Symtomax sales of eluting patches developed from Company technology. On May 27, 2020, the Company executed an amended and restated sub-license agreement with Symtomax (the “Amended License Agreement”). The term of the Amended License Agreement ends the earlier of (i) August 31, 2021 and (ii) the date that Symtomax is no longer commercializing any of the products. The term is extended for an additional year on each anniversary of the agreement for any country where the royalty payment in respect of such country was equal to or greater than $1,000,000 for the previous year. To date, Symtomax has not made any sales requiring the payment of royalties to the Company. 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, 2021 and 2020, the Company expensed a total of $51,000 and $51,000, respectively, as officer compensation pursuant to these agreements. Registration Rights Agreement On March 11, 2021, we entered into a registration rights agreement pursuant to which we agreed to prepare and file with the SEC a registration statement or registration statements (as is necessary) covering the resale of all of the shares of common stock into which the FF Note is convertible and the shares to be received upon the exercise of the warrants. The registration statement also covers such indeterminate number of additional shares of securities as may become issuable upon stock splits, stock dividends or similar transactions. We agreed to use our best efforts to have the registration statement filed with the SEC within thirty (30) days following the closing date. The registration statement on Form S-1 was filed with the SEC on May 7, 2021 but has not yet been declared effective by the SEC. A copy of the registration rights agreement is attached as Exhibit 10.2 to our current report on Form 8-K dated March 16, 2021 and the above summary of the registration rights agreement terms is subject to full terms of the registration rights agreement.

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2021
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. Green C was incorporated on December 21, 2017 under the laws of the Province of Ontario Canada with its principal place of business in North York, Ontario. Green C was 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.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of The Greater Cannabis Company, Inc., and its wholly owned subsidiaries Green C Corporation and Biocanrx Inc.
Interim Financial Statements	Interim Financial Statements The interim financial statements as of March 31, 2021 and for the three months ended March 31, 2021 and 2020 are unaudited and have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission. These statements reflect all normal and recurring adjustments that, in the opinion of management, are necessary for a fair presentation of the information contained herein. Operating results for the three ended March 31, 2021 are not necessarily indicative of results that may be expected for the year ending December 31, 2021. Certain information and finance disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to the Securities and Exchange Commission’s rules and regulations. These unaudited financial statements should be read in conjunction with our audited financial statements and notes for the year ended December 31, 2020 as included in our report on Form 10-K.
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 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, 2021, 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.
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 will be 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 F - NOTES PAYABLE TO THIRD PARTIES see NOTE H - 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 presented. 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 became effective for annual periods beginning after December 15, 2018.

Loans Payable to Related Part_2

Loans Payable to Related Parties (Tables)	3 Months Ended
	Mar. 31, 2021
Related Party Transactions [Abstract]
Schedule of Loans Payable to Related Parties	Loans payable to related parties consist of: March 31, 2021 December 31, 2020 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, 2021
Debt Disclosure [Abstract]
Schedule of Notes Payable to Third Parties	Notes payable to third parties consist of: March 31, 2021 December 31, 2020 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 (i) - 22,500 Convertible Promissory Note dated March 15, 2021 payable to FirstFire Global Opportunities Fund, LLC (“FF”), interest at 6%, due March 11, 2022-less unamortized debt discount of $ 260,422 and $ 0, respectively. (ii) 12,078 - Total $ 12,453 $ 22,875 (i) 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. Eagle was 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 second tranche of $ 166,500 was received by the Company on January 17, 2020, the third tranche of $ 93,666 was received by the Company on February 12, 2020, and the fourth tranche of $ 42,500 was received by the Company on June 3, 2020. The loans were repayable one year from their respective funding dates and were convertible at the option of Eagle at a conversion price equal to 65% of the lowest closing price of the Company’s common stock for the preceding 15 trading days prior to the conversion date. On January 6, 2021, the balance of the Eagle Note was reduced to $ 0. (ii) On March 15, 2021, we issued a 6% Convertible Promissory Note to FirstFire Global Opportunities Fund, LLC (“FF”), having a principal amount of $545,000 and an initial tranche principal amount of $272,500 of which $22,500 constituted an original issue discount (the “FF Note”). In connection with the FF Note, we and FF entered into a registration rights agreement, three warrant agreements and a securities purchase agreement. The FF Note will mature on March 11, 2022. The FF Note may be pre-paid in whole or in part by paying FF 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 FF 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”). FF 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 FF Note into fully paid and non-assessable shares of our common stock at the conversion price (the “Conversion Price”). The Conversion Price shall be, equal to 7 0

Derivative Liability (Tables)

Derivative Liability (Tables)	3 Months Ended
	Mar. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Liability	The derivative liability consists of: March 31, 2021 December 31, 2020 Convertible Promissory Note dated February 12, 2019 payable to Eagle Equities, LLC. Please see NOTE F – NOTES PAYABLE TO THIRD PARTIES for further information (i): Due February 12, 2020 $ - $ 17,441 Convertible Promissory Note dated March 15, 2021 payable to FirstFire Global Opportunities Fund, LLC, See Note F (ii) Due March 11, 2022 260,905 - Total derivative liability $ 260,905 $ 17,441

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Details Narrative) - USD ($)	Jul. 31, 2018	Mar. 10, 2017	Mar. 31, 2021
Number of shares issued		26,905,969
Advertising costs
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
Conversion of convertible preferred stock	50
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.
Green C Corporation [Member] | Class A Common Stock [Member]
Percentage of issued and outstanding shares acquired	100.00%
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.

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash	$ 316,722		$ 112,953
Current liabilities	721,556
Working capital deficit	368,084
Net loss	(114,653)	$ (1,211,569)
Net cash provided in operating activities	$ (46,231)	$ (131,015)

Note Receivable (Details Narrat

Note Receivable (Details Narrative) - USD ($)	Jun. 10, 2020	Mar. 31, 2021	Dec. 31, 2020
Notes receivable		$ 36,750	$ 36,750
Kol Tuv Ventures, LLC [Member]
Repayment of notes receivable	$ 50,000
Interest rate	2.00%

Right of First Refusal Agreem_2

Right of First Refusal Agreement (Details Narrative)	Jan. 30, 2020USD ($)
Services Agreements [Member] | KTV [Member] | CBD [Member]
Paid to related party	$ 25,000

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, 2021	Dec. 31, 2020
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, 2021	Dec. 31, 2020
Number of shares held by holders of preferred stock	9,411,998	9,411,998
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 - Schedule of Notes Payable to Third Parties (Details) - USD ($)		Mar. 31, 2021	Dec. 31, 2020
Notes payable to third parties, total		$ 12,453	$ 22,875
Promissory Note [Member]
Notes payable to third parties, total		375	375
Convertible Convertible Note One [Member]
Notes payable to third parties, total	[1]		22,500
Convertible Promissory Notes Two [Member]
Notes payable to third parties, total	[2]	$ 12,078
[1]	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. Eagle was 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 second tranche of $ 166,500 was received by the Company on January 17, 2020, the third tranche of $ 93,666 was received by the Company on February 12, 2020, and the fourth tranche of $ 42,500 was received by the Company on June 3, 2020. The loans were repayable one year from their respective funding dates and were convertible at the option of Eagle at a conversion price equal to 65% of the lowest closing price of the Company's common stock for the preceding 15 trading days prior to the conversion date. On January 6, 2021, the balance of the Eagle Note was reduced to $ 0.
[2]	On March 15, 2021, we issued a 6% Convertible Promissory Note to FirstFire Global Opportunities Fund, LLC ('FF'), having a principal amount of $545,000 and an initial tranche principal amount of $272,500 of which $22,500 constituted an original issue discount (the "FF Note"). In connection with the FF Note, we and FF entered into a registration rights agreement, three warrant agreements and a securities purchase agreement. The FF Note will mature on March 11, 2022. The FF Note may be pre-paid in whole or in part by paying FF 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 FF 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"). FF 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 FF Note into fully paid and non-assessable shares of our common stock at the conversion price (the "Conversion Price"). The Conversion Price shall be, equal to 70% of the average closing price of our common stock for the five prior trading days prior to the date that a registration statement in respect of the shares into which is the FF Note is convertible is declared effective. The FF 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 Note), the FF Note shall become immediately due and payable in an amount (the "Default Amount") equal to the principal amount then outstanding plus accrued interest (including any Default Interest) through the date of full repayment multiplied by one hundred twenty-five percent (125%) and interest shall accrue at the rate of Default Interest. Certain events of default will result in further penalties.

Notes Payable to Third Partie_3

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

May 15, 2021

Mar. 15, 2021USD ($)

Mar. 15, 2021USD ($)

Jun. 03, 2020USD ($)

Feb. 12, 2020USD ($)

Jan. 17, 2020USD ($)

Feb. 13, 2019USD ($)

Feb. 12, 2019USD ($)

Mar. 28, 2017$ / shares

May 15, 2021

Mar. 31, 2021USD ($)Integer

Jan. 06, 2021USD ($)

Dec. 31, 2020USD ($)

Sep. 30, 2020USD ($)

Jun. 30, 2020USD ($)

Mar. 31, 2020USD ($)

Debt instrument, principal amount

$ 22,500

$ 325,212

$ 311,050

$ 67,082

$ 165,350

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 Notes One [Member] | Emet Capital Partners, LLC [Member]

Debt instrument, interest rate

6.00%

Debt instrument, maturity date

Feb. 12, 2020

Convertible Promissory Note Two [Member] | FirstFire Global Opportunities Fund, LLC [Member]

Debt instrument, interest rate

6.00%

6.00%

Debt instrument, maturity date

Mar. 11, 2022

Unamortized debt discount

$ 260,422

$ 0

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

Debt instrument, principal amount

$ 1,200,000

Debt conversion, original issue discount

96,000

Funding value of issuance of note

$ 1,104,000

Convertible Promissory Note One [Member] | Eagle Equities, LLC [Member] | First Tranche [Member]

Proceeds from issuance of convertible debt

$ 250,000

Convertible Promissory Note One [Member] | Eagle Equities, LLC [Member] | Second Tranche [Member]

Proceeds from issuance of convertible debt

$ 166,500

Convertible Promissory Note One [Member] | Eagle Equities, LLC [Member] | Third Tranche [Member]

Proceeds from issuance of convertible debt

$ 93,666

Convertible Promissory Note One [Member] | Eagle Equities, LLC [Member] | Four Tranche [Member]

Proceeds from issuance of convertible debt

$ 42,500

Convertible Convertible Note One [Member] | Eagle Equities, LLC [Member]

Trading days percentage

65.00%

Trading days period | Integer

15

Debt instrument, term

1 year

Convertible Promissory Notes Two [Member] | FirstFire Global Opportunities Fund, LLC [Member]

Debt instrument, interest rate

6.00%

6.00%

Debt instrument, maturity date

Mar. 15, 2021

Debt instrument, principal amount

$ 545,000

$ 545,000

Debt conversion, original issue discount

22,500

$ 22,500

Proceeds from issuance of convertible debt

$ 272,500

FF Note [Member] | FirstFire Global Opportunities Fund, LLC [Member]

Debt instrument, interest rate

24.00%

24.00%

Trading days percentage

70.00%

Debt repayment percentage

125.00%

125.00%

FF Note [Member] | ≤ 30 days [Member]

Pre-payment of convertible promissory note percentage

105% * (Principal + Interest ("P+I")

FF Note [Member] | 31 - 60 Days [Member]

Pre-payment of convertible promissory note percentage

110% * (P+I)

FF Note [Member] | 61 - 90 Days [Member]

Pre-payment of convertible promissory note percentage

115% * (P+I)

FF Note [Member] | 91 - 120 Days [Member]

Pre-payment of convertible promissory note percentage

120% * (P+I)

FF Note [Member] | 121 - 150 Days [Member]

Pre-payment of convertible promissory note percentage

125% * (P+I)

FF Note [Member] | 151 - 180 Days [Member]

Pre-payment of convertible promissory note percentage

130% * (P+I)

Derivative Liability (Details N

Derivative Liability (Details Narrative) - Convertible Promissory Notes [Member]	3 Months Ended	12 Months Ended
	Mar. 31, 2021Integer$ / shares	Dec. 31, 2020$ / shares
Fair value of assumption stock price	$ .011	$ 0.003
Measurement Input, Exercise Price [Member]
Derivative liability measurement input	.0071	0.00169
Measurement Input, Expected Term [Member]
Fair value of assumption term	345 days	0 days
Measurement Input, Price Volatility [Member]
Derivative liability measurement input	142.94	142.94
Measurement Input, Risk Free Interest Rate [Member]
Derivative liability measurement input	0.07	0

Derivative Liability - Schedule

Derivative Liability - Schedule of Derivative Liability (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Total derivative liability	$ 260,905	$ 17,441
Convertible Promissory Notes One [Member]
Total derivative liability		17,441
Convertible Promissory Notes Two [Member]
Total derivative liability	$ 260,905

Capital Stock and Warrants (Det

Capital Stock and Warrants (Details Narrative)	Jan. 06, 2021USD ($)shares	Oct. 18, 2019USD ($)Integer	Feb. 14, 2019$ / sharesshares	Jul. 31, 2018shares	Mar. 10, 2017shares	Feb. 03, 2017shares	Mar. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)shares	Sep. 30, 2020USD ($)shares	Jun. 30, 2020USD ($)shares	Mar. 31, 2020USD ($)shares	Mar. 11, 2021$ / sharesshares
Number of shares issued during the period, shares					26,905,969
Debt instrument, principal amount | $	$ 22,500							$ 325,212	$ 311,050	$ 67,082	$ 165,350
Accrued interest | $	$ 814						$ 814	$ 16,849	$ 18,462	$ 10,613	$ 11,793
Debt conversion converted shares issued	13,795,118						13,795,118	261,215,948	115,277,834	27,563,525	21,484,688
Conversion of note payable, principal amount | $							$ 22,500				$ 165,350
Excess of fair value | $	$ 22,210							$ 462,263	$ 467,554	$ 132,838	228,949
Number of stock value issued for debt conversion | $							$ 45,524	804,324	797,067	210,532	406,093
Liability reduction | $	$ 23,314							$ 342,061	$ 329,512	$ 77,695	$ 177,143
Emet Capital Partners, LLC [Member] | Convertible Warrant Note One [Member]
Debt conversion converted shares issued			9,000,000
Emet Capital Partners, LLC [Member] | Convertible Warrant Note One [Member] | First Exchange Agreement [Member]
Debt instrument, principal amount | $		$ 20,399
Accrued interest | $		5,189
Debt instrument, periodic payment | $		$ 25,587
Debt instrument, interest rate		6.00%
Debt instrument, maturity date		Feb. 12, 2020
Trading days percentage		75.00%
Trading days period | Integer		15
Emet Capital Partners, LLC [Member] | Four New Convertible Warrant Notes [Member] | Second Exchange Agreement [Member]
Debt instrument, periodic payment | $		$ 675,000
Debt instrument, interest rate		2.00%
Debt instrument, maturity date		Oct. 18, 2020
Trading days percentage		75.00%
Trading days period | Integer		15
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
FirstFire Global Opportunities Fund, LLC [Member] | Warrant A [Member]
Warrants to purchase common stock												25,000,000
Warrants exercise price per share | $ / shares												$ 0.025
FirstFire Global Opportunities Fund, LLC [Member] | Warrant B [Member]
Warrants to purchase common stock												15,000,000
Warrants exercise price per share | $ / shares												$ 0.05
FirstFire Global Opportunities Fund, LLC [Member] | Warrant C [Member]
Warrants to purchase common stock												10,000,000
Warrants exercise price per share | $ / shares												$ 0.075
FirstFire Global Opportunities Fund, LLC [Member] | Warrant [Member]
Warrants exercise price per share | $ / shares												$ 0.005
Series A Convertible Preferred Stock [Member] | Green C Corporation [Member]
Number of shares issued during the period, shares				9,411,998
Number of common stock converted				50
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.
Series B Convertible Preferred Stock [Member] | Emet Capital Partners, LLC [Member]
Number of shares issued during the period, shares			9,000,000
Conversion price | $ / shares			$ 0.075
Preferred stock conversion basis, description			Each share of Series B Convertible Preferred Stock was 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 was less than $ 0.075 per share.
Green C Corporation [Member] | Class A Common Stock [Member]
Ownership percentage				100.00%
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.

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($)	May 27, 2020	Jul. 15, 2019	Jul. 31, 2018	Jun. 26, 2018	Jun. 21, 2018	Mar. 31, 2021	Sep. 30, 2020	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Officers compensation						$ 51,000		$ 51,000
Pharmedica, Ltd. [Member]
Minimum annual royalty amount									$ 50,000
Impairment charge									$ 69,749
Reduction of carrying value of assets										$ 69,749
Intangible assets										$ 0
Exclusive License Agreement [Member] | Green C's Corporation [Member]
License fee					$ 100,000
Annual royalties rate				5.00%
Minimum annual royalty amount				$ 50,000
Forgiveness of royalty payable							$ 50,000
Reduction of accrued royalties							50,000
Accrued royalties							$ 0
Sub-License Agreement [Member] | Symtomax Unipessoal Lda [Member] | Minimum [Member]
Annual royalties rate		10.00%
Sub-License Agreement [Member] | Symtomax Unipessoal Lda [Member] | Maximum [Member]
Annual royalties rate		17.00%
Royalty payment	$ 1,000,000
Services Agreements [Member] | Chief Executive Officer [Member]
Officers compensation			$ 10,000
Services Agreements [Member] | Chief Legal Officer [Member]
Officers compensation			$ 7,000
Services Agreements [Member]
Officers compensation						$ 51,000		$ 51,000