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American Rebel (AREB)

Document and Entity Information

Document and Entity Information - USD ($)12 Months Ended
Dec. 31, 2018Mar. 29, 2019Jun. 30, 2018
Details
Registrant NameAMERICAN REBEL HOLDINGS INC
Registrant CIK0001648087
SEC Form10-K
Period End dateDec. 31,
2018
Fiscal Year End--12-31
Trading Symbolcscp
Tax Identification Number (TIN)473892903
Number of common stock shares outstanding30,262,058
Public Float $ 14,885,201
Filer CategoryNon-accelerated Filer
Current with reportingYes
Voluntary filerNo
Well-known Seasoned IssuerNo
Shell Companyfalse
Small Businesstrue
Emerging Growth Companytrue
Ex Transition Periodfalse
Amendment Flagfalse
Document Fiscal Year Focus2018
Document Fiscal Period FocusFY
Entity Incorporation, State Country NameNevada
Entity Address, Address Line One718 Thompson Lane, Suite 108-199
Entity Address, City or TownNashville
Entity Address, State or ProvinceTennessee
Entity Address, Postal Zip Code37204
City Area Code833
Local Phone Number267-3235

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)Dec. 31, 2018Dec. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents $ 19,631 $ 70,798
Accounts Receivable682 0
Prepaid expense117,300 116,156
Inventory520,154 479,233
Inventory deposits248,729 71,440
Total Current Assets906,496 737,627
Property and Equipment, net129,018 191,046
OTHER ASSETS:
Lease Deposit6,841 6,841
Investment0 0
Total Other Assets6,841 6,841
TOTAL ASSETS1,042,355 935,514
CURRENT LIABILITIES:
Accounts payable and accrued expense319,623 285,419
Accrued Interest - Convertible Debenture - Related Party171,786 240,893
Loan - Officer - Related party16,588 81,881
Loan - Related party0 0
Loan - Working Capital1,165,787 277,223
Loans - Nonrelated parties120,993 154,235
Total Current Liabilities1,794,776 1,039,651
Convertible Debenture -Related party117,890 2,135,000
TOTAL LIABILITIES1,912,667 3,174,651
STOCKHOLDERS' EQUITY (DEFICIT):
Preferred Stock, Value0 0
Common Stock, Value29,912 23,771
Additional paid in capital6,387,336 3,022,947
Accumulated deficit(7,287,559)(5,285,855)
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)(870,312)(2,239,137)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) $ 1,042,355 $ 935,514

Consolidated Balance Sheets - P

Consolidated Balance Sheets - Parenthetical - $ / sharesDec. 31, 2018Dec. 31, 2017
Details
Preferred Stock, Par or Stated Value Per Share $ 0.001 $ 0.001
Preferred Stock, Shares Authorized1,000,000 1,000,000
Preferred Stock, Shares Issued0 0
Preferred Stock, Shares Outstanding0 0
Common Stock, Par or Stated Value Per Share $ 0.001 $ 0.001
Common Stock, Shares Authorized100,000,000 100,000,000
Common Stock, Shares, Issued29,912,058 23,771,000
Common Stock, Shares, Outstanding29,912,058 23,771,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)12 Months Ended
Dec. 31, 2018Dec. 31, 2017
Details
Revenue $ 131,274 $ 46,396
Cost of goods sold55,791 17,785
Gross margin75,483 28,611
Expenses:
Consulting - business development581,257 2,009,161
Product development costs23,618 64,376
Marketing and brand development costs714,096 347,521
Administrative and other406,178 226,184
Depreciation expense62,028 61,129
Total Expenses1,787,178 2,708,371
Operating income (loss)(1,711,696)(2,679,759)
Other Income (Expense)
Interest expense(290,009)(283,079)
Gain on sale of assets0 20,000
Net income (loss) before income tax provision(2,001,704)(2,942,838)
Provision for income tax0 0
Net income (loss) $ (2,001,704) $ (2,942,838)
Basic and diluted income (loss) per share $ (0.07) $ (0.16)
Weighted average common shares outstanding - basic and diluted27,854,000 18,081,000

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Deficit - USD ($)Common StockAdditional Paid-in CapitalRetained EarningsTotal
Equity Balance, Starting at Dec. 31, 2015 $ 13,455 $ 1,100,295 $ (979,511) $ 134,239
Shares Outstanding, Starting at Dec. 31, 201513,455,000
Stock Issued During Period, Value, New Issues $ 1,166 581,834 0 583,000
Stock Issued During Period, Shares, New Issues1,166,000
Net Income (Loss) $ 0 0 (1,363,506)(1,363,506)
Shares Outstanding, Ending at Dec. 31, 201614,621,000
Equity Balance, Ending at Dec. 31, 2016 $ 14,621 1,682,129 (2,343,017)(646,267)
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture $ 3,150 1,571,850 0 1,575,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures3,150,000
Stock Issued During Period, Value, Acquisitions $ 6,000 (231,032)0 $ (225,032)
Stock Issued During Period, Shares, Acquisitions6,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period0
Net Income (Loss) $ 0 0 (2,942,838) $ (2,942,838)
Shares Outstanding, Ending at Dec. 31, 201723,771,000
Equity Balance, Ending at Dec. 31, 2017 $ 23,771 3,022,947 (5,285,855)(2,239,137)
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture $ 800 429,200 0 430,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures800,000
Convertible Debenture Discount $ 0 270,000 0 270,000
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments $ 4,681 2,335,848 0 2,340,529
Stock Issued During Period, Shares, Conversion of Convertible Securities4,681,058
Stock Issued During Period, Value, Stock Options Exercised $ 660 329,340 0 $ 330,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period660,000 660,000
Net Income (Loss) $ 0 0 (2,001,704) $ (2,001,704)
Shares Outstanding, Ending at Dec. 31, 201829,912,058
Equity Balance, Ending at Dec. 31, 2018 $ 29,912 $ 6,387,336 $ (7,287,559) $ (870,312)

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - USD ($)12 Months Ended
Dec. 31, 2018Dec. 31, 2017
CASH FLOW FROM OPERATING ACTIVITIES:
Net income (loss) $ (2,001,704) $ (2,942,838)
Depreciation62,028 61,129
Gain on sale of assets0 (20,000)
Compensation paid through issuance of common stock344,983 1,400,000
Amortization of loan discount47,890 120,000
Adjustments to reconcile net loss to cash (used in) operating activities:
Change in Accounts Receivable(682)0
Change in prepaid expenses9,273 (46,823)
Change in inventory(40,921)(341,329)
Change in inventory deposits(177,289)13,530
Change in accounts payable and accrued expense320,227 212,828
Net Cash (Used in) Operating Activities(1,436,196)(1,543,503)
CASH FLOW FROM INVESTING ACTIVITIES:
Property and equipment purchased0 (17,987)
Lease Deposit0 (6,841)
Investment in Cubescape, Inc.0 0
Net Cash (Used in) Investing Activities0 (24,828)
CASH FLOW FROM FINANCING ACTIVITIES:
Overdraft0 (373)
Cash received through merger with American Rebel, Inc.0 469
Proceeds from sale of common stock330,000 0
Proceeds (repayments) of loans - officer - related party(65,293)(139,275)
Proceeds of convertible debentures270,000 1,524,164
Proceeds of working capital loan975,000 300,000
Repayment of loans - nonrelated party(124,678)(45,856)
Net Cash Provided by Financing Activities1,385,029 1,639,129
CHANGE IN CASH(51,167)70,798
Cash and Cash Equivalents, at Carrying Value, Beginning Balance70,798 0
Cash and Cash Equivalents, at Carrying Value, Ending Balance19,631 70,798
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Interest25,109 9,502
Income taxes0 0
Non-cash investing and financing activities:
Investment eliminated through merger and consolidation0 35,000
Conversion of Debentures to common stock $ 2,340,529 $ 0

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies12 Months Ended
Dec. 31, 2018
Notes
Note 1 - Summary of Significant Accounting PoliciesNOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization The “Company” was incorporated on December 15, 2014 (date of inception) under the laws of the State of Nevada, as CubeScape, Inc. Effective January 5, 2017, the Company amended its articles of incorporation and changed its name to American Rebel Holdings, Inc. The Company completed a business combination with its majority stockholder, American Rebel, Inc. on June 19, 2017. As a result, American Rebel, Inc. became a wholly owned subsidiary of the Company. The acquisition of American Rebel, Inc. was accounted for as a reverse merger. The Company issued 17,421,000 shares of its common stock and issued warrants to purchase 500,000 shares of common stock to shareholders of American Rebel, Inc. and cancelled 9,000,000 shares of common stock owned by American Rebel, Inc. The Company filed a registration statement on Form S-1 which was declared effective by the U.S. Securities and Exchange Commission on October 14, 2015. Twenty six (26) investors invested at a price of $0.01 per share for a total of $60,000. The direct public offering closed on December 11, 2015. Nature of operations The Company is developing branded products in the self-defense and patriotic product areas that are promoted and sold using personal appearance, music, internet and television avenues. The Company’s products will be under the American Rebel Brand and imprinted. Principles of Consolidation The Consolidated Financial Statements include the accounts of the Company and its majority-owned subsidiary. All significant intercompany accounts and transactions have been eliminated. Year end The Company’s year-end is December 31. Cash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value. Inventory and Inventory Deposits Inventory consists of backpacks, jackets and accessories manufactured to our design and held for resale and are carried at the lower of cost (First-in, First-out Method) or market value. The Company determines the estimate for the reserve for slow moving or obsolete inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company also makes deposit payments on inventory to be manufactured that are carried separately until the goods are received into inventory. Fixed assets and depreciation Property and equipment are stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful life of the asset, which ranges from five to seven years. Revenue recognition We recognize revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided to the consumer; (3) the amount of fees to be paid by the consumer is fixed or determinable; and (4) the collection of our fees or product revenue is probable. The Company will record revenue when it is realizable and earned and product has been shipped to the consumers or that our service has been rendered to the consumer. License income will be reported as income when the Company has completed any responsibility to earn the income and when any earned royalties are received. Advertising costs Advertising costs are expensed as incurred; Marketing costs incurred were $714,096 and $347,521 for the years ended December 31, 2018 and 2017, respectively. Fair value of financial instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2018 and December 31, 2017, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short-term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, the Financial Accounting Standards Board (the “FASB”) acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants. Stock-based compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. During June, 2017, and prior to the merger, the Company recorded $1,400,000 in compensation expense for the issuance of 2,800,000 shares of common stock. During July, 2017 the Company recorded $59,000 in interest expense and $66,000 in loan discount for the issuance of 250,000 shares of common stock in connection with a working capital loan. During August 2017, the Company recorded $50,000 in prepaid expense for the issuance of 100,000 shares of common stock in connection with purchase of an exclusive trade show booth space. In January 2018, the Company agreed to issue and subsequently issued a total of 500,000 shares of common stock as compensation for professional services to be performed during 2018. The common stock was valued at a price of $0.50 per share consistent with earlier sales of common stock by American Rebel, Inc. as well as the present conversion price of the Company’s convertible debentures. In January, 2018, the Company issued 300,000 shares of common stock as compensation in settlement of professional services billed at $180,000. Earnings per share The Company follows ASC Topic 260 to account for earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation. Income taxes The Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the period of change. Deferred income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of December 31, 2018 and December 31, 2017, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company. The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. For the years ended December 31, 2018 and 2017, respectively, no income tax expense has been recorded. Use of estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates. Recent pronouncements The Company evaluated recent accounting pronouncements through December 31, 2018 and believes that none have a material effect on the Company’s financial statements except for the following. In August 2015, FASB issued ASU 2015-14, Revenue from Contracts with Customers: Deferral of Effective Date Revenue from Contracts with Customers, In September 2015, the FASB issued ASU 2015-16, Business Combinations: Simplifying the Accounting for Measurement-Period Adjustments In February 2016, the FASB issued ASU No. 2016-02, Leases In August 2016, the FASB issued ASU 2016-15, Clarification on Classification of Certain Cash Receipts and Cash Payments on the Statement of Cash Flows In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows - Restricted Cash (Topic 230), In May 2017, the FASB issued ASU 2017-09, Stock Compensation (Topic 718)-Scope of Modification Accounting In July 2017, the FASB issued ASU 2017-11, Earnings Per Share (Topic 260)-Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. In August 2017, the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815)-Targeted Improvements to Accounting for Hedging Activities.

Note 2 - Going Concern

Note 2 - Going Concern12 Months Ended
Dec. 31, 2018
Notes
Note 2 - Going ConcernNOTE 2 – GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. As noted above, the Company is in the development stage and, accordingly, has not yet generated significant revenues from operations. Since inception, the Company has been engaged in financing activities and executing its business plan of operations and incurring costs and expenses related to developing products and market identity, obtaining inventory and preparing for public product launch. As a result, the Company incurred net income (losses) for the years ended December 31, 2018 and 2017 of ($2,001,704) and ($2,942,838) , respectively. The Company’s accumulated deficit was ($7,287,559) as of December 31, 2018 and ($5,285,855) as of December 31, 2017. The Company’s working capital deficit was ($888,280) as of December 31, 2018 and a deficit of ($302,023) as of December 31, 2017. In addition, the Company’s development activities since inception have been sustained through equity and debt financing and the deferral of payments on accounts payable and other expenses. The ability of the Company to continue as a going concern is dependent upon its ability to raise capital from the sale of its equity and, ultimately, the achievement of operating revenues. Management believes holders of its warrants will execute their outstanding warrants generating investment capital for the Company. Management is also in discussion with several investment banks and broker dealers regarding the initiation of a capital campaign. Management believes sufficient funding can be secured through the obtaining of loans, as well as future offerings of its preferred and common stock to institutional and other financial sources. However, no assurance can be given that the Company will obtain this additional working capital, or if obtained, that such funding will not cause substantial dilution its stockholders. If the Company is unable to secure such additional funds from these sources, it may be forced to change or delay its business plan rollout. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

Note 3 - Inventory and Deposits

Note 3 - Inventory and Deposits12 Months Ended
Dec. 31, 2018
Notes
Note 3 - Inventory and DepositsNote 3- I NVENTORY AND DEPOSITS Inventory and deposits includes the following: December 31, 2018 December 31, 2017 Inventory - Finished goods $ 520,154 $ 479,233 Inventory deposits 248,729 71,440 768,883 550,673 Less: Reserve for excess and obsolete - - Net inventory and deposits $ 768,883 $ 550,673

Note 4 - Property and Equipment

Note 4 - Property and Equipment12 Months Ended
Dec. 31, 2018
Notes
Note 4 - Property and EquipmentNOTE 4 – PROPERTY AND EQUIPMENT Property and equipment includes the following: December 31, 2018 December 31, 2017 Marketing equipment $ 32,261 $ 32,261 Vehicles 277,886 277,886 310,147 310,147 Less: Accumulated depreciation (181,129) (119,101) Net property and equipment $ 129,018 $ 191,046 For the years ended December 31, 2018 and 2017 we recognized $62,028 and $61,129 in depreciation expense, respectively. We depreciate these assets over a period of sixty (60) months which has been deemed their useful life. In January, 2016 we acquired three vehicles from related parties and assumed the debt secured by the vehicles as described at Note 6 – Notes Payable. Accordingly, the recorded cost of each vehicle is the amount of debt assumed under each related loan, or a total of $277,886.

Note 5 - Related Party Note Pay

Note 5 - Related Party Note Payable and Related Party Transactions12 Months Ended
Dec. 31, 2018
Notes
Note 5 - Related Party Note Payable and Related Party TransactionsNOTE 5 –RELATED PARTY NOTE PAYABLE AND RELATED PARTY TRANSACTIONS For the year ended December 31, 2016, the Company received loans from its sole officer and director totaling $221,155. The balance at December 31, 2017 was $81,880. During the year ended December 31, 2018, the company repaid $65,293 of these loans resulting in a balance at December 31, 2018 of $16,587. These loans are due on demand and carry no interest. During the year ended December 31, 2018, the Company entered into several convertible debt instruments with stockholders in the amount of $270,000, for a total of $345,000. The Company accrued interest expense on this convertible debt of $115,214, for a total of $30,490 at December 31, 2018. Since public trading of the Company’s common stock began in 2018, the Company determined a Beneficial Conversion Discount of $270,000 applied to the 2018 sales the Convertible Debentures. The discount reduced the liability balance of the debentures to $0 when the debentures were issued and recorded the proceeds of the sale as Additional paid in Capital. The discount will be amortized over the three year term of the debentures. The discounted balance of the convertible debentures at December 31, 2018 was $117,890. During the year ended December 31, 2018, holders of convertible debentures exercised their rights to convert the debt of $2,060,000 and accrued interest of $280,529 to 4,681,058 shares of common stock. Of the total amount borrowed under the convertible debt and exercise of warrants, $2,664,787 was loaned to American Rebel, Inc., the Company’s former majority stockholder and now the Company’s wholly owned subsidiary, as a working capital loan to pay its operating expenses including legal, accounting, product development, brand expansion, and marketing costs. The majority stockholder also used the proceeds of these loans to purchase inventory of its initial product launched during 2017. This loan is eliminated in consolidation. During the year ended December 31, 2016, the Company acquired three vehicles from various related parties and assumed the debt secured by each one of the vehicles. Accordingly, the recorded value for each vehicle is the total debt assumed under each related loan, or a total of $277,886. (See Note 6 – Notes Payable.) Charles A. Ross, Jr. serves as the Company’s sole officer and director. Compensation for Mr. Ross was $200,000 and $200,000, respectively for the years ended December 31, 2018 and 2017. Mr. Ross received a grant of 1,000,000 shares of American Rebel, Inc. common stock, valued at $0.50 per share in June 2017, prior to the acquisition. These shares were part of the 6,500,000 shares that Mr. Ross exchanged for Company common stock in the acquisition of American Rebel, Inc. completed on June 19, 2017.

Note 6 - Notes Payable - Non-re

Note 6 - Notes Payable - Non-related Parties12 Months Ended
Dec. 31, 2018
Notes
Note 6 - Notes Payable - Non-related PartiesNOTE 6 – NOTES PAYABLE – NONRELATED PARTIES Effective January 1, 2016, the Company acquired three vehicles from various related parties in exchange for the assumption of the liabilities related to those vehicles. The liabilities assumed are as follows at December 31, 2018 and December 31, 2017. December 31, 2018 December 31, 2017 Loan secured by a tour bus, payable in monthly payments of $2,710 including interest at 12% per annum through July 2020 when the remaining balance is payable. $ 52,949 $ 70,649 Loan secured by a Ford truck, payable in monthly payments of $1,742 including interest at1% per annum through October 2018. - 15,542 Loan secured by a promotional vehicle. Loan is past due, payments are made at irregular intervals and interest expense accrues at 3% per month until paid in full. 68,044 68,044 Total recorded as current liability $ 120,993 $ 154,235 Current and long-term portion. Total loan balance is reported as current because loans are past due, become due within one year or are expected to be repaid within one year.

Note 7 - Notes Payable - Workin

Note 7 - Notes Payable - Working Capital12 Months Ended
Dec. 31, 2018
Notes
Note 7 - Notes Payable - Working CapitalNOTE 7 – NOTES PAYABLE – WORKING CAPITAL On July 6, 2017, the Company’s wholly-owned operating subsidiary completed the sale of a secured promissory note in the principal amount of $250,000 with an interest rate of 12% per annum to a private investor, and current stockholder. In April, 2018 the Company’s wholly-owned operating subsidiary completed the sale of additional notes under similar terms in the additional principal amount totaling $250,000. In July, 2018 the Company’s wholly-owned operating subsidiary completed the sale of additional notes under similar terms in the additional principal amount totaling $300,000. In October and December, 2018 the Company’s wholly-owned operating subsidiary completed the sale of additional notes under similar terms in the additional principal amount totaling $425,000. The notes are secured by a pledge of certain of the Company’s current inventory and the chief executive officer’s personal guaranty. These working capital notes require payments equal to 75-100% of current sales of that specific secured inventory and mature in 180 days. In connection with the original note, the Company issued 250,000 shares of its common stock to the noteholder valued at $0.50 per share for a total of $125,000. The fair value of the common stock issued was recorded as a discount to the note payable and the discount was amortized over the term of that agreement to interest expense using the straight-line method that approximates the effective interest method. As of December 31, 2018, the outstanding balance due on the working capital notes was $1,165,787.

Note 8 - Convertible Debenture,

Note 8 - Convertible Debenture, Related Party12 Months Ended
Dec. 31, 2018
Notes
Note 8 - Convertible Debenture, Related PartyNOTE 8- CONVERTIBLE DEBENTURE – RELATED PARTY Since September 16, 2016, the Company sold convertible debentures in the amount of $2,405,000 in the form of 12% three-year convertible term notes. Interest is accrued at an annual rate of 12% and is payable in common stock at maturity. Both principal and interest may be converted into common stock at a price of $0.50 per share after the passage of 181 days. The Company may redeem the debenture at its option or force conversion after common stock trades at a price in excess of $1.00 per share for five days. The Holder may force redemption after the Company raises $3 million dollars in equity. The holders of the convertible debentures were issued three year warrants to purchase 2,405,000 shares of the Company’s common stock at $1.00 per share. As of December 31, 2018, the Company received $2,405,000 under this convertible debenture. In April and November, 2018, debentures with face value of $2,060,000 plus accrued interest of $280,529 were converted into 4,681,058 shares of common stock. As of December 31, 2018, the Company had a face value of $345,000 due under this convertible debenture. The convertible debenture holder, based on its agreement, with maturities beginning September 16, 2019 has the option to convert their principal and interest into 690,000 (plus 60,980 for accrued interest) shares of common stock. The fair value of the embedded beneficial conversion feature resulted in no discount to the convertible debenture – related party at December 31, 2017 and a discount of $227,110 at December 31, 2018. During the year ended December 31, 2018, the Company sold convertible debt instruments in the amount of $270,000. Since public trading of the Company’s common stock began in 2018, the Company determined a beneficial conversion discount of $270,000 applied to the 2018 sales the convertible debt instruments. The discount reduced the liability balance of the debentures to $0 when the debentures were issued and recorded the proceeds of the sale as Additional paid in Capital. The discount will be amortized over the three year term of the debentures. The discounted balance of the convertible debentures at December 31, 2018 was $117,890. The Company analyzed the conversion option for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and fair value measurement under ASC 820 and determined that the beneficial conversion feature under the convertible debenture should be recorded as a discount to debt if market was more than the conversion feature. The convertible debenture - related party is measured at fair value at the end of each reporting period or termination of the debenture agreement with the change in fair value recorded to earnings. The fair value of the embedded beneficial conversion feature did not result in a discount to the convertible debenture - related party. The discount if and when we have one will be amortized over the term of agreement or modification to the agreement to interest expense using the straight-line method that approximates the effective interest method. The Company used the eight steps to determine fair value under ASC 820. (1) Identify the item to be valued and the unit of account. (2) Determine the principal or most advantageous market and the relevant market participants. (3) Select the valuation premise to be used for asset measurements. (4) Consider the risk assumptions applicable to liability measurements. (5) Identify available inputs. (6) Select the appropriate valuation technique(s). (7) Make the measurement. (8) Determine amounts to be recognized and information to be disclosed. Fair value was determined by the market price of the Company’s publicly traded stock with no discount allowed. This was determined as of the effective date of the agreement entered convertible debenture - related party. The conversion price was then compared to fair value, determined by market price and the difference between the two multiplied by the number of shares that would be issued upon conversion. The Company has not had any market activity within its public market. Private transactions between willing buyers and willing sellers have ranged from $0.02 to $0.50 per share. These transactions were not conducted through a broker-dealer network. Since public trading of the common stock began in 2018, market price of the Company’s traded stock has ranged from $0.15 to $2.50 per share.

Note 9 - Embedded Derivatives -

Note 9 - Embedded Derivatives - Financial Instruments12 Months Ended
Dec. 31, 2018
Notes
Note 9 - Embedded Derivatives - Financial InstrumentsNOTE 9 – EMBEDDED DERIVATIVES – FINANCIAL INSTRUMENTS Since September 2016 the Company entered into a financial instrument, which consists of a convertible debenture, containing a conversion feature. Generally financial instruments are convertible into shares of the Company’s common stock; at prices that are either marked to the volume weighted average price of the Company’s publicly traded stock or a static price determinative from each financial instrument agreement. These prices may be at a significant discount to market as determined overall by the volume weighted average price of the Company’s publicly traded common stock. The Company for all intent and purposes considers these discounts to be fair market value as would be determined in an arm’s length transaction with a willing buyer and the restrictive nature of the common stock issued, unless issued pursuant to a registration or some other registered shares with the SEC. The Company accounts for the fair value of the conversion feature in accordance with ASC 815-15, Derivatives and Hedging; Embedded Derivatives The fair value of the conversion feature of the financial instrument as of December 31, 2018 was $0. The Company did not record any expense associated with the embedded derivatives at December 31, 2018. No embedded derivative expense was realized as there was no change in the conversion price. The conversion price for this financial instrument was $0.50 per share which is higher than market as there have been no sales of the Company’s common stock.

Note 10 - Income Taxes

Note 10 - Income Taxes12 Months Ended
Dec. 31, 2018
Notes
Note 10 - Income TaxesNOTE 10 – INCOME TAXES At December 31, 2018 and December 31, 2017, the Company had a net operating loss carryforward of $7,287,559 and $5,285,855, respectively, which begins to expire in 2034. Components of net deferred tax asset, including a valuation allowance, are as follows: December 31, 2018 December 31, 2017 Deferred tax asset: Net operating loss carryforward $ 1,530,387 $ 1,110,030 Total deferred tax asset 1,530,387 1,110,030 Less: Valuation allowance (1,530,387) (1,110,030) Net deferred tax asset $ - $ - Valuation allowance for deferred tax assets as of December 31, 2018 and December 31, 2017 was $1,530,387and $1,110,030, respectively. In assessing the recovery of the deferred tax asset, management considers whether it is more likely than not that some portion or the entire deferred tax asset will not be realized. The ultimate realization of the deferred tax asset is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not deferred tax assets will not be realized as of December 31, 2018 and December 31, 2017 and recognized 100% valuation allowance for each period. Reconciliation between statutory rate and the effective tax rate for and as of December 31, 2018 and 2017: Federal statutory rate (21.0)% State taxes, net of federal benefit (0.00)% Change in valuation allowance 21.0% Effective tax rate 0.0%

Note 11 - Share Capital

Note 11 - Share Capital12 Months Ended
Dec. 31, 2018
Notes
Note 11 - Share CapitalNOTE 11 – SHARE CAPITAL The Company is authorized to issue 100,000,000 shares of its $0.001 par value common stock and 1,000,000 shares of its $0.001 par value preferred stock. Common stock On December 15, 2014, the Company issued to its founder, then an officer and director of the Company, 6,000,000 shares of its $0.001 par value common stock at a price of $0.001 per share for services provided upon organization. The services were valued at $6,000. On January 15, 2015, the Company issued to its founder 3,000,000 shares of its $0.001 par value common stock at a price of $0.008 per share for certain intangible assets and tangible assets (see Note 3 - Intangible Assets). Mr. David Estus, then our sole officer and director, incurred more than $50,000 in developing or acquiring the intangible and tangible assets for which the Company valued at $24,000. The Company filed a registration statement on Form S-1 which was declared effective by the U.S. Securities and Exchange Commission on October 14, 2015. The Form S-1 allowed the Company to solicit investors for investment in a direct public offering of $60,000. Twenty six (26) investors invested at a price of $0.01 per share for the entire offering which closed on December 11, 2015. The Company issued 17,421,000 shares of its common stock and issued warrants to purchase 500,000 shares of common stock to shareholders of American Rebel, Inc. and cancelled 9,000,000 shares of common stock owned by American Rebel, Inc. to complete the acquisition of American Rebel, Inc. which was accounted for as a reverse merger. During June 2017, prior to the merger, American Rebel, Inc issued 2,800,000 shares of common stock as compensation and recorded an expense based on fair market value of $0.50 per share for a total expense of $1,400,000. On June 19, 2017, in connection with the merger and acquisition of the subsidiary, the Company exchanged 17,421,000 shares of common stock with stockholders of American Rebel, Inc. and cancelled 9,000,000 shares of common stock held by American Rebel, Inc. American Rebel, Inc. became a wholly owned subsidiary of the Company upon completion of the exchange. On July 6, 2017, the Company’s wholly-owned operating subsidiary completed the sale of a secured promissory note in the principal amount of $250,000 with an interest rate of 12% per annum to a private investor, and current stockholder. The note is secured by a pledge of all of the Company’s current inventory and the chief executive officer’s personal guaranty. This working capital note requires payments equal to 75% of current sales and matures in 180 days. In connection with this note, the Company issued 250,000 shares of its common stock to the noteholder. On August 6, 2017, the Company’s wholly-owned subsidiary completed an agreement to acquire a right to a trade show booth location early in 2018. In connection with this acquisition, the Company issued 100,000 shares of its common stock to the seller. In January 2018, the Company’s wholly owned subsidiary completed an agreement to acquire professional services during 2018 in exchange for 500,000 shares of the company’s common stock. The common stock is to be issued in three stages, 166,667 shares in January 2018, 166,667 shares in May 2018 and the remainder in September 2018. The shares were valued at $.50 per share consistent with valuation of other share issues. In January 2018, the Company issued 300,000 shares of common stock to settle a liability for professional services billed in the amount of $180,000. At December 31, 2018 and December 31, 2017, there were 29,912,058 and 23,771,000 shares of common stock issued and outstanding, respectively.

Note 12 - Warrants and Options

Note 12 - Warrants and Options12 Months Ended
Dec. 31, 2018
Notes
Note 12 - Warrants and OptionsNOTE 12 – WARRANTS AND OPTIONS Since September 16, 2016, in connection with the convertible debenture –related party (see Note 8 – Convertible Debenture – Related Party) the Company issued three-year warrants to purchase 2,405,000 shares of the Company’s common stock at $1.00 per share. In conjunction with the conversion of convertible debt at April 30, 2018, the company agreed to reduce the exercise price of the Warrants to $.50 per share. Warrants to purchase 660,000 shares of common stock were exercised generating proceeds of $330,000 during 2018. On June 19, 2017, the Company issued five-year warrants to purchase 500,000 shares of the Company’s common stock at $0.50 per share as compensation. As of December 31, 2018, there were 2,245,000 warrants issued and outstanding. As of December 31, 2017, there were 2,635,000 warrants outstanding to acquire additional shares of common stock. The Company evaluates outstanding warrants as derivative liabilities and will recognize any changes in the fair value through earnings. The Company determined that the Warrants have an immaterial fair value at December 31, 2018. The warrants do not trade in a highly active securities market, and as such, the Company estimated the fair value of these common stock equivalents using Black-Scholes and the following assumptions: Expected volatility was based primarily on historical volatility. Historical volatility was computed using daily pricing observations for recent periods. The Company’s common stock has not traded so the volatility computation was based on other similarly situated companies. The Company believes this method produced an estimate that was representative of the Company’s expectations of future volatility over the expected term which due to their maturity period as expiry, it was three years. The Company had no reason to believe future volatility over the expected remaining life of these common stock equivalents was likely to differ materially from historical volatility. Expected life was based on three years due to the expiry of maturity. The risk-free rate was based on the U.S. Treasury rate that corresponded to the expected term of the common stock equivalents. December 31, 2018 December 31, 2017 Stock Price $ 1.00 $ .01 Exercise Price $ 1.00 $ 1.00 Term (expected in years) 3.00 3.00 Volatility 163.0% 111.7% Annual Rate of Dividends 0.0% 0.0% Risk-Free Rate 2.69% 1.98% Stock Purchase Warrant The following table summarizes all warrant activity for the years ended December 31, 2018 and 2017. Shares Weighted-Average Exercise Price Per Share Remaining term Intrinsic value Outstanding, December 31, 2016 600,000 $0.50 0.74 years - Granted 2,035,000 $0.52 1.93 years - Exercised - - - - Expired - - - - Outstanding, December 31, 2017 2,635,000 $0.52 1.15 years - Granted 270,000 $1.00 2.23 years - Exercised 660,000 $0.50 - - Expired - - - - Outstanding and Exercisable at December 31, 2018 2,245,000 $0.57 1.30 years -

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies12 Months Ended
Dec. 31, 2018
Notes
Note 13 - Commitments and ContingenciesN O T E 13 – CO M I T E NT AN C O NT I N G ENC I E R t a P m e t e N o - n l l O a t i e The Company a l e f warehouse and shipping c i Lenexa, Kansas w i p i r in January 2021 T f o ll w i i s u l y r t f t r m i i m u r t y m t t h l s Year ended December 31, 2019 82,088 2020 82,088 2021 3,972 Total $ 168,148 R o t t o t a l r i m t l f o years ended December 31, 2017 r s t i v l y

Note 14 - Subsequent Events

Note 14 - Subsequent Events12 Months Ended
Dec. 31, 2018
Notes
Note 14 - Subsequent EventsNOTE 14 – SUBSEQUENT EVENTS The Company evaluated all events that occurred after the balance sheet date of December 31, 2018 through the date the financial statements were issued and determined that there were the following subsequent events. Subsequent to December 31, 2018, the Company received a loan for $130,000 to invest in safe inventory. The note accrues interest at the rate of 12% per annum. Subsequent to December 31, 2018, the Company received a loan for $25,000. The note accrues interest at the rate of 15% per annum. Subsequent to December 31, 2018, the Company received a loan for $55,000. The note accrues interest at the rate of 15% per annum. Subsequent to December 31, 2018, the Company received a loan for $300,000. The note accrues interest at the rate of 16.66% per annum. The Company issued 100,000 shares of common stock to the note holder as a term of the loan agreement. Subsequent to December 31, 2018, the Company received a loan for $150,000 under the convertible debenture – related party. Subsequent to December 31, 2018, the Company issued 250,000 shares to a vendor in return for services.

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies: Nature of operations (Policies)12 Months Ended
Dec. 31, 2018
Policies
Nature of operationsNature of operations The Company is developing branded products in the self-defense and patriotic product areas that are promoted and sold using personal appearance, music, internet and television avenues. The Company’s products will be under the American Rebel Brand and imprinted.

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies: Principles of Consolidation (Policies)12 Months Ended
Dec. 31, 2018
Policies
Principles of ConsolidationPrinciples of Consolidation The Consolidated Financial Statements include the accounts of the Company and its majority-owned subsidiary. All significant intercompany accounts and transactions have been eliminated.

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies: Year end (Policies)12 Months Ended
Dec. 31, 2018
Policies
Year endYear end The Company’s year-end is December 31.

Note 1 - Summary of Significa_5

Note 1 - Summary of Significant Accounting Policies: Cash and cash equivalents (Policies)12 Months Ended
Dec. 31, 2018
Policies
Cash and cash equivalentsCash and cash equivalents For the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.

Note 1 - Summary of Significa_6

Note 1 - Summary of Significant Accounting Policies: Inventory and Inventory Deposits (Policies)12 Months Ended
Dec. 31, 2018
Policies
Inventory and Inventory DepositsInventory and Inventory Deposits Inventory consists of backpacks, jackets and accessories manufactured to our design and held for resale and are carried at the lower of cost (First-in, First-out Method) or market value. The Company determines the estimate for the reserve for slow moving or obsolete inventories by regularly evaluating individual inventory levels, projected sales and current economic conditions. The Company also makes deposit payments on inventory to be manufactured that are carried separately until the goods are received into inventory.

Note 1 - Summary of Significa_7

Note 1 - Summary of Significant Accounting Policies: Fixed assets and depreciation (Policies)12 Months Ended
Dec. 31, 2018
Policies
Fixed assets and depreciationFixed assets and depreciation Property and equipment are stated at cost net of accumulated depreciation. Additions and improvements are capitalized while ordinary maintenance and repair expenditures are charged to expense as incurred. Depreciation is recorded by the straight-line method over the estimated useful life of the asset, which ranges from five to seven years.

Note 1 - Summary of Significa_8

Note 1 - Summary of Significant Accounting Policies: Revenue recognition (Policies)12 Months Ended
Dec. 31, 2018
Policies
Revenue recognitionRevenue recognition We recognize revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the product or service has been provided to the consumer; (3) the amount of fees to be paid by the consumer is fixed or determinable; and (4) the collection of our fees or product revenue is probable. The Company will record revenue when it is realizable and earned and product has been shipped to the consumers or that our service has been rendered to the consumer. License income will be reported as income when the Company has completed any responsibility to earn the income and when any earned royalties are received.

Note 1 - Summary of Significa_9

Note 1 - Summary of Significant Accounting Policies: Advertising costs (Policies)12 Months Ended
Dec. 31, 2018
Policies
Advertising costsAdvertising costs Advertising costs are expensed as incurred; Marketing costs incurred were $714,096 and $347,521 for the years ended December 31, 2018 and 2017, respectively.

Note 1 - Summary of Signific_10

Note 1 - Summary of Significant Accounting Policies: Fair value of financial instruments (Policies)12 Months Ended
Dec. 31, 2018
Policies
Fair value of financial instrumentsFair value of financial instruments Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2018 and December 31, 2017, respectively. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short-term in nature and their carrying amounts approximate fair values or they are payable on demand. Level 1: Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations. Level 3: If inputs from levels 1 and 2 are not available, the Financial Accounting Standards Board (the “FASB”) acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.

Note 1 - Summary of Signific_11

Note 1 - Summary of Significant Accounting Policies: Stock-based compensation (Policies)12 Months Ended
Dec. 31, 2018
Policies
Stock-based compensationStock-based compensation The Company records stock-based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award. The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50. During June, 2017, and prior to the merger, the Company recorded $1,400,000 in compensation expense for the issuance of 2,800,000 shares of common stock. During July, 2017 the Company recorded $59,000 in interest expense and $66,000 in loan discount for the issuance of 250,000 shares of common stock in connection with a working capital loan. During August 2017, the Company recorded $50,000 in prepaid expense for the issuance of 100,000 shares of common stock in connection with purchase of an exclusive trade show booth space. In January 2018, the Company agreed to issue and subsequently issued a total of 500,000 shares of common stock as compensation for professional services to be performed during 2018. The common stock was valued at a price of $0.50 per share consistent with earlier sales of common stock by American Rebel, Inc. as well as the present conversion price of the Company’s convertible debentures. In January, 2018, the Company issued 300,000 shares of common stock as compensation in settlement of professional services billed at $180,000.

Note 1 - Summary of Signific_12

Note 1 - Summary of Significant Accounting Policies: Earnings per share (Policies)12 Months Ended
Dec. 31, 2018
Policies
Earnings per shareEarnings per share The Company follows ASC Topic 260 to account for earnings per share. Basic earnings per common share (“EPS”) calculations are determined by dividing net income by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per common share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. During periods when common stock equivalents, if any, are anti-dilutive they are not considered in the computation.

Note 1 - Summary of Signific_13

Note 1 - Summary of Significant Accounting Policies: Income taxes (Policies)12 Months Ended
Dec. 31, 2018
Policies
Income taxesIncome taxes The Company follows ASC Topic 740 for recording provision for income taxes. Deferred tax assets and liabilities are computed based upon the difference between the financial statement and income tax basis of assets and liabilities using the enacted marginal tax rate applicable when the related asset or liability is expected to be realized or settled. Deferred income tax expense or benefit is based on the changes in the asset or liability for each period. If available evidence suggests that it is more likely than not that some portion or the entire deferred tax asset will not be realized, a valuation allowance is required to reduce the deferred tax asset to the amount that is more likely than not to be realized. Future changes in such valuation allowance are included in the provision for deferred income tax in the period of change. Deferred income tax may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company applies a more-likely-than-not recognition threshold for all tax uncertainties. ASC Topic 740 only allows the recognition of tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by taxing authorities. As of December 31, 2018 and December 31, 2017, the Company reviewed its tax positions and determined there were no outstanding, or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities, therefore this standard has not had a material effect on the Company. The Company does not anticipate any significant changes to its total unrecognized tax benefits within the next 12 months. The Company classifies tax-related penalties and net interest as income tax expense. For the years ended December 31, 2018 and 2017, respectively, no income tax expense has been recorded.

Note 1 - Summary of Signific_14

Note 1 - Summary of Significant Accounting Policies: Use of estimates (Policies)12 Months Ended
Dec. 31, 2018
Policies
Use of estimatesUse of estimates The preparation of financial statements in conformity with generally accepted accounting principles 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 the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.

Note 1 - Summary of Signific_15

Note 1 - Summary of Significant Accounting Policies: Recent pronouncements (Policies)12 Months Ended
Dec. 31, 2018
Policies
Recent pronouncementsRecent pronouncements The Company evaluated recent accounting pronouncements through December 31, 2018 and believes that none have a material effect on the Company’s financial statements except for the following. In August 2015, FASB issued ASU 2015-14, Revenue from Contracts with Customers: Deferral of Effective Date Revenue from Contracts with Customers, In September 2015, the FASB issued ASU 2015-16, Business Combinations: Simplifying the Accounting for Measurement-Period Adjustments In February 2016, the FASB issued ASU No. 2016-02, Leases In August 2016, the FASB issued ASU 2016-15, Clarification on Classification of Certain Cash Receipts and Cash Payments on the Statement of Cash Flows In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows - Restricted Cash (Topic 230), In May 2017, the FASB issued ASU 2017-09, Stock Compensation (Topic 718)-Scope of Modification Accounting In July 2017, the FASB issued ASU 2017-11, Earnings Per Share (Topic 260)-Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. In August 2017, the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815)-Targeted Improvements to Accounting for Hedging Activities.

Note 3 - Inventory and Deposi_2

Note 3 - Inventory and Deposits: Schedule of Inventory (Tables)12 Months Ended
Dec. 31, 2018
Tables/Schedules
Schedule of Inventory December 31, 2018 December 31, 2017 Inventory - Finished goods $ 520,154 $ 479,233 Inventory deposits 248,729 71,440 768,883 550,673 Less: Reserve for excess and obsolete - - Net inventory and deposits $ 768,883 $ 550,673

Note 4 - Property and Equipme_2

Note 4 - Property and Equipment: Schedule of Property, Plant and Equipment (Tables)12 Months Ended
Dec. 31, 2018
Tables/Schedules
Schedule of Property, Plant and Equipment December 31, 2018 December 31, 2017 Marketing equipment $ 32,261 $ 32,261 Vehicles 277,886 277,886 310,147 310,147 Less: Accumulated depreciation (181,129) (119,101) Net property and equipment $ 129,018 $ 191,046

Note 6 - Notes Payable - Non-_2

Note 6 - Notes Payable - Non-related Parties: Schedule of Notes Payable to Related Parties (Tables)12 Months Ended
Dec. 31, 2018
Tables/Schedules
Schedule of Notes Payable to Related Parties December 31, 2018 December 31, 2017 Loan secured by a tour bus, payable in monthly payments of $2,710 including interest at 12% per annum through July 2020 when the remaining balance is payable. $ 52,949 $ 70,649 Loan secured by a Ford truck, payable in monthly payments of $1,742 including interest at1% per annum through October 2018. - 15,542 Loan secured by a promotional vehicle. Loan is past due, payments are made at irregular intervals and interest expense accrues at 3% per month until paid in full. 68,044 68,044 Total recorded as current liability $ 120,993 $ 154,235

Note 10 - Income Taxes_ Schedul

Note 10 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Tables)12 Months Ended
Dec. 31, 2018
Tables/Schedules
Schedule of Deferred Tax Assets and Liabilities December 31, 2018 December 31, 2017 Deferred tax asset: Net operating loss carryforward $ 1,530,387 $ 1,110,030 Total deferred tax asset 1,530,387 1,110,030 Less: Valuation allowance (1,530,387) (1,110,030) Net deferred tax asset $ - $ -

Note 10 - Income Taxes_ Sched_2

Note 10 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Tables)12 Months Ended
Dec. 31, 2018
Tables/Schedules
Schedule of Effective Income Tax Rate Reconciliation Federal statutory rate (21.0)% State taxes, net of federal benefit (0.00)% Change in valuation allowance 21.0% Effective tax rate 0.0%

Note 12 - Warrants and Options_

Note 12 - Warrants and Options: Schedule of Fair Value Measurement (Tables)12 Months Ended
Dec. 31, 2018
Tables/Schedules
Schedule of Fair Value Measurement December 31, 2018 December 31, 2017 Stock Price $ 1.00 $ .01 Exercise Price $ 1.00 $ 1.00 Term (expected in years) 3.00 3.00 Volatility 163.0% 111.7% Annual Rate of Dividends 0.0% 0.0% Risk-Free Rate 2.69% 1.98%

Note 12 - Warrants and Option_2

Note 12 - Warrants and Options: Schedule of Warrant Activity (Tables)12 Months Ended
Dec. 31, 2018
Tables/Schedules
Schedule of Warrant Activity Shares Weighted-Average Exercise Price Per Share Remaining term Intrinsic value Outstanding, December 31, 2016 600,000 $0.50 0.74 years - Granted 2,035,000 $0.52 1.93 years - Exercised - - - - Expired - - - - Outstanding, December 31, 2017 2,635,000 $0.52 1.15 years - Granted 270,000 $1.00 2.23 years - Exercised 660,000 $0.50 - - Expired - - - - Outstanding and Exercisable at December 31, 2018 2,245,000 $0.57 1.30 years -

Note 13 - Commitments and Con_2

Note 13 - Commitments and Contingencies: Schedule of future minimum rental payments (Tables)12 Months Ended
Dec. 31, 2018
Tables/Schedules
Schedule of future minimum rental payments Year ended December 31, 2019 82,088 2020 82,088 2021 3,972 Total $ 168,148

Note 1 - Summary of Signific_16

Note 1 - Summary of Significant Accounting Policies (Details)12 Months Ended
Dec. 31, 2018
Details
Entity Incorporation, Date of IncorporationDec. 15,
2014
Entity Incorporation, State Country NameNevada

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details) - USD ($)12 Months Ended
Dec. 31, 2018Dec. 31, 2017
Details
Net income (loss) $ (2,001,704) $ (2,942,838)
Accumulated deficit(7,287,559)(5,285,855)
Working Capital Deficit $ 888,280 $ 302,023

Note 3 - Inventory and Deposi_3

Note 3 - Inventory and Deposits: Schedule of Inventory (Details) - USD ($)Dec. 31, 2018Dec. 31, 2017
Details
Inventory - Finished goods $ 520,154 $ 479,233
Inventory deposits248,729 71,440
Less: Reserve for excess and obsolete0 0
Net inventory and deposits $ 768,883 $ 550,673

Note 4 - Property and Equipme_3

Note 4 - Property and Equipment: Schedule of Property, Plant and Equipment (Details) - USD ($)Dec. 31, 2018Dec. 31, 2017
Details
Marketing equipment $ 32,261 $ 32,261
Vehicles277,886 277,886
Less: Accumulated depreciation(181,129)(119,101)
Net property and equipment $ 129,018 $ 191,046

Note 4 - Property and Equipme_4

Note 4 - Property and Equipment (Details) - USD ($)12 Months Ended
Dec. 31, 2018Dec. 31, 2017
Details
Depreciation expense $ 62,028 $ 61,129

Note 5 - Related Party Note P_2

Note 5 - Related Party Note Payable and Related Party Transactions (Details) - USD ($)12 Months Ended
Dec. 31, 2018Dec. 31, 2017
For the year ended December 31, 2016
Debt Instrument, DescriptionCompany received loans from its sole officer and director totaling $221,155
Long-term Debt $ 16,587 $ 81,880
During the year ended December 31, 2016
Debt Instrument, DescriptionCompany acquired three vehicles from various related parties and assumed the debt secured by each one of the vehicles

Note 6 - Notes Payable - Non-_3

Note 6 - Notes Payable - Non-related Parties: Schedule of Notes Payable to Related Parties (Details)Dec. 31, 2018USD ($)
Details
Loan secured by a tour bus $ 52,949
Loan secured by a Ford truck0
Loan secured by a promotional vehicle68,044
Total recorded as current liability $ 120,993

Note 7 - Notes Payable - Work_2

Note 7 - Notes Payable - Working Capital (Details) - USD ($)12 Months Ended
Dec. 31, 2018Dec. 31, 2017
Common Stock, Shares, Issued29,912,058 23,771,000
Common Stock, Par or Stated Value Per Share $ 0.001 $ 0.001
On July 6, 2017
Debt Instrument, Issuance DateJul. 6,
2017
Debt Instrument, IssuerCompany’s wholly-owned operating subsidiary
Debt Instrument, Descriptionsecured promissory note
Debt Instrument, Face Amount $ 250,000
Debt Instrument, Interest Rate, Stated Percentage12.00%
Debt Instrument, Collateralnotes are secured by a pledge of certain of the Company’s current inventory and the chief executive officer’s personal guaranty
Debt Instrument, Payment Termspayments equal to 75-100% of current sales
Common Stock, Shares, Issued250,000
Common Stock, Par or Stated Value Per Share $ 0.50
Common Stock, Value, Subscriptions $ 125,000
Long-term Debt $ 1,165,787
In April, 2018
Debt Instrument, IssuerCompany’s wholly-owned operating subsidiary
Debt Instrument, Descriptionadditional notes
Debt Instrument, Face Amount $ 250,000
Debt Instrument, Interest Rate, Stated Percentage12.00%
In October and December, 2018
Debt Instrument, IssuerCompany’s wholly-owned operating subsidiary
Debt Instrument, Descriptionadditional notes
Debt Instrument, Face Amount $ 425,000
Debt Instrument, Interest Rate, Stated Percentage12.00%

Note 8 - Convertible Debentur_2

Note 8 - Convertible Debenture, Related Party (Details)12 Months Ended
Dec. 31, 2018USD ($)
Convertible Debenture 1
Debt Instrument, IssuerCompany
Debt Instrument, Descriptionconvertible debentures
Debt Instrument, Face Amount $ 2,405,000
Debt Instrument, Interest Rate, Stated Percentage12.00%
Debt Instrument, Payment Termspayable in common stock at maturity
Debt Instrument, Convertible, Terms of Conversion Featuremay be converted into common stock at a price of $0.50 per share after the passage of 181 days
Proceeds from Loans $ 2,405,000
Long-term Debt $ 345,000
Convertible Debenture 2
Debt Instrument, IssuerCompany
Debt Instrument, Descriptionconvertible debt instruments
Debt Instrument, Face Amount $ 270,000

Note 10 - Income Taxes_ Sched_3

Note 10 - Income Taxes: Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)Dec. 31, 2018Dec. 31, 2017
Deferred tax asset:
Net operating loss carryforward $ 1,530,387 $ 1,110,030
Less: Valuation allowance(1,530,387)(1,110,030)
Net deferred tax asset0 0
Total deferred tax asset $ 1,530,387 $ 1,110,030

Note 10 - Income Taxes_ Sched_4

Note 10 - Income Taxes: Schedule of Effective Income Tax Rate Reconciliation (Details)12 Months Ended
Dec. 31, 2017
Details
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent(21.00%)
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent(0.00%)
Change in valuation allowance21.00%
Effective Income Tax Rate Reconciliation, Percent0.00%

Note 11 - Share Capital (Detail

Note 11 - Share Capital (Details) - $ / shares12 Months Ended
Dec. 31, 2018Dec. 31, 2017
Common Stock, Shares Authorized100,000,000 100,000,000
Common Stock, Par or Stated Value Per Share $ 0.001 $ 0.001
Preferred Stock, Shares Authorized1,000,000 1,000,000
Preferred Stock, Par or Stated Value Per Share $ 0.001 $ 0.001
Common Stock, Shares, Issued29,912,058 23,771,000
Common Stock, Shares, Outstanding29,912,058 23,771,000
On December 15, 2014
Common Stock, Par or Stated Value Per Share $ 0.001
Common Stock, Shares, Issued6,000,000
On January 15, 2015
Common Stock, Par or Stated Value Per Share $ 0.001
Common Stock, Shares, Issued3,000,000
On October 14, 2015
Common Stock, Shares, Issued17,421,000
Shares Issued, Shares, Share-based Payment Arrangement, Forfeited9,000,000
During June 2017
Common Stock, Shares, Issued2,800,000
Stock Issued During Period, Shares, Restricted Stock Award, Forfeited9,000,000
On July 6, 2017
Common Stock, Par or Stated Value Per Share $ 0.50
Common Stock, Shares, Issued250,000
Sale of Stock, Transaction DateJul. 6,
2017
Shares, Issued250,000
On August 6, 2017
Sale of Stock, Transaction DateAug. 6,
2017
Shares, Issued100,000

Note 12 - Warrants and Options

Note 12 - Warrants and Options (Details) - USD ($)12 Months Ended
Dec. 31, 2018Dec. 31, 2017
Warrants or rights, date of issueJun. 19,
2017
Class of Warrant or Right, Title of Security Warrants or Rights Outstandingfive-year warrants to purchase
Class of Warrant or Right, Number of Securities Called by Warrants or Rights500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights $ 0.50
Class of Warrant or Right, Outstanding2,245,000 2,635,000
Since September 16, 2016
Sale of Stock, Description of TransactionCompany issued three-year warrants to purchase 2,405,000 shares of the Company’s common stock
Sale of Stock, Price Per Share $ 1
Warrants exercised, Shares660,000
Warrants exercised, Value $ 330,000

Note 12 - Warrants and Option_3

Note 12 - Warrants and Options: Schedule of Fair Value Measurement (Details)12 Months Ended
Dec. 31, 2018$ / sharesDec. 31, 2017$ / shares
Details
Stock Price $ 1 $ 0.01
Exercise Price $ 1 $ 1
Term (expected in years)3 years3 years
Volatility1.6300 1.1170
Annual Rate of Dividends0 0
Risk-Free Rate0.0269 0.0198

Note 12 - Warrants and Option_4

Note 12 - Warrants and Options: Schedule of Warrant Activity (Details) - USD ($)Dec. 31, 2017Dec. 31, 2016Dec. 31, 2018Dec. 31, 2017
Details
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance2,635,000 600,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance $ 0.52 $ 0.50
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term1 year 1 month 24 days8 months 26 days1 year 3 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value $ 0 $ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross270,000 2,035,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price $ 1 $ 0.52
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period660,000 0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price $ 0.50 $ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value $ 0 $ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period0 0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price $ 0 $ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance2,635,000 600,000 2,245,000 2,635,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance $ 0.52 $ 0.50 $ 0.57 $ 0.52
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value $ 0 $ 0 $ 0 $ 0

Note 13 - Commitments and Con_3

Note 13 - Commitments and Contingencies: Schedule of future minimum rental payments (Details)Dec. 31, 2018USD ($)
Details
Operating Leases, Future Minimum Payments, Next Rolling Twelve Months $ 82,088
Operating Leases, Future Minimum Payments, Due in Rolling Year Two82,088
Operating Leases, Future Minimum Payments, Due in Rolling Year Three3,972
Operating Leases, Future Minimum Payments Due $ 168,148

Note 14 - Subsequent Events (De

Note 14 - Subsequent Events (Details)12 Months Ended
Dec. 31, 2018USD ($)shares
Event 1
Subsequent Event, DescriptionCompany received a loan for $130,000
Debt Instrument, Descriptionloan
Debt Instrument, Face Amount $ 130,000
Debt Instrument, Interest Rate, Stated Percentage12.00%
Event 2
Subsequent Event, DescriptionCompany received a loan for $25,000
Debt Instrument, Descriptionloan
Debt Instrument, Face Amount $ 25,000
Debt Instrument, Interest Rate, Stated Percentage15.00%
Event 3
Subsequent Event, DescriptionCompany received a loan for $55,000
Debt Instrument, Descriptionloan
Debt Instrument, Face Amount $ 55,000
Debt Instrument, Interest Rate, Stated Percentage15.00%
Event 4
Subsequent Event, DescriptionCompany received a loan for $300,000
Debt Instrument, Descriptionloan
Debt Instrument, Face Amount $ 300,000
Debt Instrument, Interest Rate, Stated Percentage16.66%
Shares, Issued | shares100,000
Event 5
Subsequent Event, DescriptionCompany received a loan for $150,000
Debt Instrument, Descriptionloan
Debt Instrument, Face Amount $ 150,000
Event 6
Subsequent Event, DescriptionCompany issued 250,000 shares
Shares, Issued | shares250,000
Sale of Stock, Description of TransactionCompany issued 250,000 shares