Splash Beverage (SBEV) S-118 Aug 20IPO registrationFinancial data

Company Profile

Document and Entity Information

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2020
Document And Entity Information
Entity Registrant Name	SPLASH BEVERAGE GROUP, INC.
Entity Central Index Key	0001553788
Document Type	S-1
Amendment Flag	false
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Incorporation, State or Country Code	CO

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 118,751	$ 42,639	$ 938,040
Accounts Receivable, net	359,657	11,430	0
Prepaid Expenses	19,114	5,449	5,648
Inventory	479,230	304,012	276,788
Other receivables	9,544	7,132	5,700
Total current assets	986,296	370,662	1,226,176
Non-current assets:
Deposit	56,366	34,915	14,402
Goodwill	9,448,852
Investment in Salt Tequila USA, LLC	250,000
Right of use asset, net	130,101	162,008
Property and equipment, net	64,269	37,729	34,513
Total non-current assets	9,948,049	234,652	48,915
Total Assets	10,935,884	605,314	1,275,091
Current Liabilities
Accounts payable and accrued expenses	1,118,582	703,885	831,070
Bank overdraft
Right of use liability - current	89,950	81,502
Due to related parties	517,875	429,432	302,934
Bridge loan payable, net		2,200,000	1,858,385
Related party notes payable - current		1,505,100
Convertible bridge loan payable - current	100,000	2,202,664	100,000
Notes payable, current portion	539,611	875,000	875,000
Royalty payable	90,000	39,000	21,062
Revenue financing arrangements	12,710	45,467	77,108
Shareholder advances	88,000	46,250	16,250
Accrued interest payable	805,602	1,604,498	1,119,909
Accrued interest payable - related parties		546,362	426,740
Total Current liabilities	3,362,330	10,279,160	5,628,458
Long-term Liabilities:
Right of use liability - noncurrent	40,151	82,238
Related party notes payable - non-current	64,200		1,375,100
Convertible bridge loan payable - non-current			2,102,664
Total Long-term liabilities	104,351	82,238	3,477,764
Total liabilities	3,466,681	10,361,398	9,106,222
Common stock, (mezzanine shares), 12,605,283 shares, contingently convertible to notes payable at June 30, 2020	9,248,720
Deficiency in stockholders' equity:
Common Stock, $0.001 par, 100,000,000 shares authorized, 57,002,247 and 44,021,382 shares issued 57,002,247 and 43,885,090 outstanding, at June 30, 2020 and December 31, 2019, respectively	57,002	44,021	40,165
Additional paid-in capital	34,898,641	22,095,403	18,938,480
Treasury Stock, $0.001 par, 136,292 shares at cost		(50,000)	(100,000)
Accumulated deficit	(36,735,159)	(31,845,506)	(26,709,776)
Total deficiency in stockholders' Equity	(1,779,517)	(9,756,083)	(7,831,131)
Total liabilities mezzanine shares and deficiency in stockholders' equity	$ 10,935,884	605,314	1,275,091
Canfield [Member]
Current assets
Cash and cash equivalents		23,315	6,980
Accounts Receivable, net		309,622	300,993
Inventory		30,559	41,695
Right-of-use asset		18,718
Total current assets		382,214	349,668
Non-current assets:
Property and equipment, net		43,845	58,627
Total Assets		426,059	408,295
Current Liabilities
Accounts payable and accrued expenses		353,849	331,034
Line of credit		69,534	66,181
Right of use liability - current		18,718
Due to related parties		197,849
Current portion of long-term debt		3,152	8,241
Total Current liabilities		643,102	405,456
Long-term Liabilities:
Long-term debt		2,064	5,498
Total Long-term liabilities		2,064	5,498
Total liabilities		645,166	410,954
Deficiency in stockholders' equity:
Preferred stock, no par value; 5,000,000 shares authorized; no shares issued and outstanding
Common Stock, $0.001 par, 100,000,000 shares authorized, 57,002,247 and 44,021,382 shares issued 57,002,247 and 43,885,090 outstanding, at June 30, 2020 and December 31, 2019, respectively		345,515	245,515
Additional paid-in capital		160,786
Accumulated deficit		(725,408)	(248,174)
Total deficiency in stockholders' Equity		(219,107)	(2,659)
Total liabilities mezzanine shares and deficiency in stockholders' equity		$ 426,059	$ 408,295

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Contingently convertible to notes payable shares	12,605,283
Common stock, par value	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000	100,000,000
Common stock, shares issued	57,002,247	44,021,389	40,165,002
Common stock, shares outstanding	57,002,247	43,885,090	39,892,417
Treasury Stock cost	136,292	136,292	272,585
Treasury Stock par value	0.001	0.001	0.001
Accumulated depreciation	$ 141,738	$ 51,029	$ 41,692
Canfield [Member]
Common stock, shares authorized		100,000,000	100,000,000
Common stock, shares issued		11,813,200	11,477,200
Common stock, shares outstanding		11,813,200	11,477,200
Preferred stock, no par value
Preferred stock, authorized shares		5,000,000	5,000,000
Preferred stock, issued shares
Preferred stock, outstanding shares
Common stock, no par value
Accumulated depreciation		$ 95,488	$ 92,907

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Sales (net of returns)	$ 42,775	$ 612,308	$ 724,311	$ 48,105	$ 20,387	$ 16,176
Cost of goods sold	(48,215)	(287,773)	(394,987)	(74,418)	(245,500)	(109,706)
Gross margin	(5,440)	324,535	329,324	(26,313)	(225,113)	(93,530)
Operating expenses:
Contracted services	179,714	165,697	423,678	430,770	2,109,146	1,493,076
Salaries and wages	16,378	365,013	606,689	412,262	1,078,730	508,769
Other selling, general and administrative	79,456	156,258	1,189,671	301,843	1,006,603	888,817
Sales and marketing	27,164	24,230	47,242	32,652	67,467	112,506
Total operating expenses	302,712	711,198	2,267,280	1,177,527	4,261,946	3,003,168
Loss from operations	(308,152)	(386,663)	(1,937,956)	(1,203,840)	(4,487,059)	(3,096,698)
Other income/ (expense):
Interest income		205	16,356		132
Interest expense	89,763	(21,854)	(1,935,491)	(420,524)	(665,195)	(684,833)
Gain/Loss from debt extinguishment		34,962	34,962		16,391	(42,382)
Total other income (expense)	89,763	13,313	(1,884,172)	(420,524)	(648,672)	(727,215)
Provision for income tax
Net loss	$ (218,389)	$ (373,350)	$ (3,822,129)	$ (1,624,364)	$ (5,135,731)	$ (3,823,913)
Net loss per share (basic and diluted)	$ (0.01)	$ (0.01)	$ (0.07)	$ (0.04)	$ (0.12)	$ (0.11)
Weighted average number of common shares outstanding	41,807,563	56,908,703	51,113,403	41,603,074	42,154,947	36,108,948
Canfield [Member]
Sales (net of returns)			$ 175,273		$ 1,017,833	$ 1,309,178
Cost of goods sold			(105,964)		(508,874)	(605,273)
Gross margin			69,309		508,959	703,905
Operating expenses:
Salaries and wages					517,725	320,470
Professional fees					193,797	59,625
Depreciation					63,758	62,825
Other selling, general and administrative					204,075	194,310
Total operating expenses			178,811		979,355	637,230
Loss from operations			(109,502)		(470,396)	66,675
Other income/ (expense):
Interest income					501
Interest expense			(2,513)		(8,376)	(5,715)
Gain on sale of fixed assets					1,037	7,246
Total other income (expense)					(6,838)	1,531
Provision for income tax
Net loss			$ (111,561)		$ (477,234)	$ 68,206
Net income (loss) per share applicable to common shareholders - basic					$ (0.04)	$ 0.01
Net income (loss) per share applicable to common shareholders - diluted					$ (0.04)	$ 0.01
Weighted average number of common shares outstanding - basic					11,635,534	11,385,693
Weighted average number of common shares outstanding - diluted					11,935,534	11,385,693

Condensed Consolidated Statem_2

Condensed Consolidated Statement of Deficiency in Stockholders’ Equity (Unaudited) - USD ($)	Common Stock	Treasury Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance at Dec. 31, 2017	$ 35,150	$ (150,000)	$ 15,716,749	$ (22,885,863)	$ (7,283,964)
Beginning Balance, in Shares at Dec. 31, 2017	35,150,103	408,877
Issuance of Common stock for cash	$ 4,879		2,180,444		2,185,323
Issuance of Common stock for cash, in Shares	4,878,607
Issuance of Common stock from treasury	$ 136	$ 50,000	49,864		100,000
Issuance of Common stock from treasury, shares	136,292	(136,292)
Warrants issued with debt			991,423		991,423
Net loss				(3,823,913)	(3,823,913)
Ending Balance at Dec. 31, 2018	$ 40,165	$ (100,000)	18,938,480	(26,709,776)	(7,831,131)
Ending Balance, in Shares at Dec. 31, 2018	40,165,002	272,585
Issuance of Common stock for cash	$ 27		19,973		20,000
Issuance of Common stock for cash, in Shares	27,258
Issuance of Common stock for services	$ 1		999		1,000
Issuance of Common stock for services, in Shares	1,363
Share-based compensation
Net loss				(703,624)	(703,624)
Ending Balance at Mar. 31, 2019	$ 40,193	$ (100,000)	18,959,452	(27,413,400)	(8,513,755)
Ending Balance, in Shares at Mar. 31, 2019	40,193,623	272,585
Beginning Balance at Dec. 31, 2018	$ 40,165	$ (100,000)	18,938,480	(26,709,776)	(7,831,131)
Beginning Balance, in Shares at Dec. 31, 2018	40,165,002	272,585
Issuance of Common stock for cash	$ 2,146		1,572,854		1,575,000
Issuance of Common stock for cash, in Shares	2,146,601
Issuance of Common stock for services	$ 1,709		1,252,914		1,254,623
Issuance of Common stock for services, in Shares	1,709,785
Issuance of Common stock from treasury		$ 50,000	49,900		99,900
Issuance of Common stock from treasury, shares		(136,292)
Warrants issued in connection with debt modification			15,667		15,667
Share-based compensation			265,589		265,589
Net loss				(5,135,731)	(5,135,731)
Ending Balance at Dec. 31, 2019	$ 44,021	$ (50,000)	22,095,403	(31,845,506)	(9,756,083)
Ending Balance, in Shares at Dec. 31, 2019	44,021,389	136,293
Beginning Balance at Mar. 31, 2019	$ 40,193	$ (100,000)	18,959,452	(27,413,400)	(8,513,755)
Beginning Balance, in Shares at Mar. 31, 2019	40,193,623	272,585
Issuance of Common stock for cash	$ 484		354,516		355,000
Issuance of Common stock for cash, in Shares	483,837
Issuance of Common stock for services
Issuance of Common stock for services, in Shares
Conversion of series B convertible preferred stock
Conversion of series B convertible preferred stock, in Shares
Issuance of Common stock from treasury
Warrants issued in connection with debt modification
Share-based compensation
Net loss				(921,520)	(921,520)
Ending Balance at Jun. 30, 2019	$ 40,677	$ (100,000)	19,313,968	(28,334,920)	(9,080,275)
Ending Balance, in Shares at Jun. 30, 2019	40,677,460	272,585
Beginning Balance at Dec. 31, 2019	$ 44,021	$ (50,000)	22,095,403	(31,845,506)	(9,756,083)
Beginning Balance, in Shares at Dec. 31, 2019	44,021,389	136,293
Issuance of common stock for convertible debt			145,579		145,579
Issuance of common stock for convertible debt, in Shares
Incremental beneficial conversion for preferred A			240,770	(240,770)
Incremental beneficial conversion for preferred A, in Shares
Issuance of warrants on convertible instruments			2,486,706	(828,903)	1,657,803
Issuance of warrants on convertible instruments, in Shares
Issuance of common stock for acquisition	$ 11,913		9,161,251		9,173,164
Issuance of common stock for acquisition, in Shares	11,913,200
Issuance of Common stock for services	$ 818	$ 50,000	549,182		600,000
Issuance of Common stock for services, in Shares	817,753	(136,293)
Net loss				(3,446,630)	(3,446,630)
Ending Balance at Mar. 31, 2020	$ 56,752		34,678,891	(36,361,809)	(1,626,167)
Ending Balance, in Shares at Mar. 31, 2020	56,752,342
Beginning Balance at Dec. 31, 2019	$ 44,021	$ (50,000)	22,095,403	(31,845,506)	(9,756,083)
Beginning Balance, in Shares at Dec. 31, 2019	44,021,389	136,293
Net loss					(3,822,129)
Ending Balance at Jun. 30, 2020	$ 57,002		34,898,641	(36,735,159)	(1,779,517)
Ending Balance, in Shares at Jun. 30, 2020	57,002,254
Beginning Balance at Mar. 31, 2020	$ 56,752		34,678,891	(36,361,809)	(1,626,167)
Beginning Balance, in Shares at Mar. 31, 2020	56,752,342
Issuance of warrants			77,434		77,434
Issuance of Common stock for cash	$ 250		142,316		142,566
Issuance of Common stock for cash, in Shares	24,991,200
Issuance of Common stock for services
Issuance of Common stock for services, in Shares
Net loss				(373,350)	(373,350)
Ending Balance at Jun. 30, 2020	$ 57,002		$ 34,898,641	$ (36,735,159)	$ (1,779,517)
Ending Balance, in Shares at Jun. 30, 2020	57,002,254

STATEMENTS OF STOCKHOLDERS' EQU

STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance at Dec. 31, 2017	$ 243,515		$ (316,380)	$ (72,865)
Beginning Balance, in Shares at Dec. 31, 2017	11,277,200
Common stock issued for cash	$ 2,000			2,000
Common stock issued for cash, in Shares	200,000
Net income (loss) for the year			68,206	68,206
Ending Balance at Dec. 31, 2018	$ 245,515		(248,174)	(2,659)
Ending Balance, in Shares at Dec. 31, 2018	11,477,200
Common stock issued for cash	$ 100,000			100,000
Common stock issued for cash, in Shares	336,000
Stock options granted and vested		160,786		160,786
Net income (loss) for the year			(477,234)	(477,234)
Ending Balance at Dec. 31, 2019	$ 345,515	$ 160,786	$ (725,408)	$ (219,107)
Ending Balance, in Shares at Dec. 31, 2019	11,813,200

Condensed Consolidated Statem_3

Condensed Consolidated Statement Cash Flows (Unaudited) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Cash Flows From Operating Activities:
Net loss	$ (3,822,129)	$ (1,624,364)	$ (5,135,731)	$ (3,823,913)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	13,045	4,711	9,334	7,257
Amortization of right-of-use Asset	39,684	502	53,194
Gain from debt extinguishment	(34,962)		(16,391)
Deferred loan cost amortization	(5,222)			130,055
Noncash finance charge in connection with a debt modification			15,667
Interest on notes payable converted to common stock	231,692
Interest expense due to the issuance of warrants	1,657,805
Share-based compensation			265,589
Shares issued in exchange for services	600,000	1,000	1,354,503	664,815
Warrants issued for services				991,423
Other noncash charges	(252,280)		360,923	32,252
Changes in working capital items:
Accounts receivable	(36,641)	2,598	(11,428)
Inventory	(153,804)	(80,648)	(27,224)	(276,788)
Prepaid expenses and other current assets	(16,077)	38,187	(1,233)	(20,049)
Due to related party				5,496
Deposits	(39,451)	(1,043)	(20,513)
Accounts payable and accrued expenses	(56,268)	(122,896)	(127,167)	255,352
Royalty payable	51,000	(21,062)	17,938	(326,750)
Accrued Interest payable	40,601	403,530	604,211	(110,345)
Net cash used in operating activities	(1,783,007)	(1,399,485)	(2,658,328)	(2,471,195)
Cash Flows From Investing Activities:
Capital Expenditures	(5,439)	(4,526)	(12,552)	(1,336)
Proceeds from sale of fixed assets	1,098
Investment in Salt Tequila USA, LLC	(150,000)
Net cash acquired in merger	72,442
Net cash used in investing activities	(81,899)	(4,526)	(12,552)	(1,336)
Cash Flows From Financing Activities:
Proceeds from issuance of Common stock	1,610,000	375,000	1,575,000	1,398,197
Repayment of shareholder advance	(120,106)
Cash advance from shareholder	288,000		153,582
Proceeds from issuance of debt	264,249	160,413	130,000	2,702,664
Principal repayment of debt	(61,248)		(31,641)	(422,425)
Debt issuance costs				(271,670)
Reduction of ROU Liability	(39,877)		(51,462)
Net cash provided by financing activities	1,941,018	535,413	1,775,479	3,406,766
Net Change in Cash and Cash Equivalents	76,112	(868,598)	(895,401)	934,235
Cash and Cash Equivalents, beginning of year	42,639	938,040	938,040	3,805
Cash and Cash Equivalents, end of period	118,751	69,442	42,639	938,040
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest	3,424		23,851	586,075
Cash paid for taxes
Supplemental Disclosure of Non-Cash Investing and Financing Activities
Notes payable and accrued interest converted to common stock (12,605,283 shares)	9,248,721
Series A & B preferred stock and declared dividends converted to common stock	14,587,623
Liability issued for investment in SALT Tequila USA, LLC	100,000
Notes converted to common stock				684,450
Loss on debt extinguishment				42,382
Canfield [Member]
Cash Flows From Operating Activities:
Net loss	(111,561)		(477,234)	68,206
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on disposal of fixed assets			(1,037)	(7,246)
Depreciation and amortization			63,758	62,825
Share-based compensation			160,786	0
Changes in working capital items:
Accounts receivable			(8,629)	(149,731)
Inventory			11,136	(16,486)
Increase in accounts payable and accrued liabilities			22,815	104,824
Net cash used in operating activities			(228,405)	62,392
Cash Flows From Investing Activities:
Capital Expenditures			(54,385)	(75,633)
Proceeds from sale of fixed assets			6,446	8,064
Net cash used in investing activities			(47,939)	(67,569)
Cash Flows From Financing Activities:
Repayment of shareholder advance			(78,701)
Net borrowings (payments) on line of credit			3,353	3,803
Proceeds from officer			276,550
Payments on long-term debt			(8,523)	(11,567)
Proceeds from sales of common stock			100,000	2,000
Net cash provided by financing activities			292,679	(5,764)
Net Change in Cash and Cash Equivalents			16,335	(10,941)
Cash and Cash Equivalents, beginning of year	$ 23,315	$ 6,980	6,980	17,921
Cash and Cash Equivalents, end of period			23,315	6,980
Supplemental Disclosure of Cash Flow Information:
Cash paid for interest			8,376	5,715
Cash paid for taxes
Supplemental Disclosure of Non-Cash Investing and Financing Activities
Recognition of right-of use asset and lease liability			43,677
Amortization of right-of-use asset			$ 24,959

Business Organization and Natur

Business Organization and Nature of Operations	6 Months Ended	12 Months Ended
Business Organization and Nature of Operations	Jun. 30, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Organization and Nature of Operations	Note 1 – Business Organization and Nature of Operations Splash Beverage Group (“SBG”), f/k/a Canfield Medical Supply, Inc. (the “CMS”), was incorporated in the State of Ohio on September 3, 1992, and changed domicile to Colorado on April 18, 2012. CMS is in the business of home health services, primarily the selling of durable medical equipment and medical supplies to the public, nursing homes, hospitals and other end users. On December 31, 2019, CMS entered into an Agreement and Plan of Merger (the “Merger Agreement”) with SBG Acquisition Inc. (“Merger Sub”), a Nevada Corporation wholly-owned by CMS, and Splash Beverage Group, Inc. a Nevada corporation (“Splash”) pursuant to which Merger Sub merged with and into Splash (the “Merger”) with Splash as the surviving company and a wholly-owned subsidiary of CMS. The Merger was consummated on March 31, 2020. As the owners and management of Splash have voting and operating control of CMS following the Merger, the Merger transaction was accounted for as a reverse acquisition (that is with Splash as the acquiring entity), followed by a recapitalization. As part of the recapitalization, previously issued shares of SBG preferred stock have been reflected as shares of common stock that were received in the Merger. These common shares have been retrospectively presented as outstanding for all periods. Splash specializes in the manufacturing, distribution, and sales & marketing of various beverages across multiple channels. Splash operates in both the non-alcoholic and alcoholic beverage segments. Additionally, Splash operates its own vertically integrated B-to-B and B-to-C e-commerce distribution platform called Qplash, further expanding its distribution abilities and visibility. On July 2, 2020, CMS received a Certificate of Good Standing from the State of Colorado. This certificate allowed us to change our name from Canfield Medical Supply, Inc. to Splash Beverage Group, Inc. a Colorado company. On July 31, 2020, we received approval from FINRA to change the Company’s name from Canfield Medical Supply, Inc. to Splash Beverage Group, Inc.	Note 1 – Business Organization and Nature of Operations Splash Beverage Group (“SBG”), f/k/a Canfield Medical Supply, Inc. (the “CMS”), was incorporated in the State of Ohio on September 3, 1992, and changed domicile to Colorado on April 18, 2012. CMS is in the business of home health services, primarily the selling of durable medical equipment and medical supplies to the public, nursing homes, hospitals and other end users. On December 31, 2019, CMS entered into an Agreement and Plan of Merger (the “Merger Agreement”) with SBG Acquisition Inc. (“Merger Sub”), a Nevada Corporation wholly-owned by CMS, and Splash Beverage Group, Inc. a Nevada corporation (“Splash”) pursuant to which Merger Sub merged with and into Splash (the “Merger”) with Splash as the surviving company and a wholly-owned subsidiary of CMS. The Merger was consummated on March 31, 2020. As the owners and management of Splash have voting and operating control of CMS following the Merger, the Merger transaction was accounted for as a reverse acquisition (that is with Splash as the acquiring entity), followed by a recapitalization. As part of the recapitalization, previously issued shares of SBG preferred stock have been reflected as shares of common stock that were received in the Merger. These common shares have been retrospectively presented as outstanding for all periods. Splash specializes in the manufacturing, distribution, and sales & marketing of various beverages across multiple channels. Splash operates in both the non-alcoholic and alcoholic beverage segments. Additionally, Splash operates its own vertically integrated B-to-B and B-to-C e-commerce distribution platform called Qplash, further expanding its distribution abilities and visibility. On July 2, 2020, CMS received a Certificate of Good Standing from the State of Colorado. This certificate allowed us to change our name from Canfield Medical Supply, Inc. to Splash Beverage Group, Inc. a Colorado company. On July 31, 2020, we received approval from FINRA to change the Company’s name from Canfield Medical Supply, Inc. to Splash Beverage Group, Inc. These financial statements represent the operations of SBG and do not include the operations of CMS.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended	12 Months Ended
Summary of Significant Accounting Policies	Jun. 30, 2020	Dec. 31, 2019
Summary of Significant Accounting Policies	Note 2 – Summary of Significant Accounting Policies Basis of Presentation and Consolidation These condensed consolidated financial statements include the accounts of Splash Beverage Group and its wholly owned subsidiaries, Holdings and Splash Mex, in addition to the accounts of the CMS from March 31, 2020, the merger consummation date. All intercompany balances have been eliminated in consolidation. Our accounting and reporting policies conform to accounting principles generally accepted in the United States of America (GAAP). The accompanying financial statements have been prepared by us without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows for the three months ended June 30, 2020 and 2019 have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these financial statements be read in conjunction with the consolidated financial statements and notes thereto included in our December 31, 2019 audited financial statements. The results of operations for the period ended June 30, 2020 are not necessarily indicative of the operating results for the full year. Use of Estimates The preparation of financial statements in conformity with GAAP requires our management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash Equivalents and Concentration of Cash Balance We consider all highly liquid securities with an original maturity of three months or less to be cash equivalents. We had no cash equivalents at June 30, 2020 or December 31, 2019. Our cash in bank deposit accounts, at times, may exceed federally insured limits of $250,000. At June 30, 2020 we had no bank accounts over the federally insured limits. Our bank deposit accounts in Mexico are uninsured. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are carried at their estimated collectible amounts and are periodically evaluated for collectability based on past credit history with clients and other factors. We establish provisions for losses on accounts receivable on the basis of loss experience, known and inherent risk in the account balance, and current economic conditions. At June 30, 2020 and December 31, 2019, our accounts receivable amounts are reflected net of allowances of $359,657 and $11,430, respectively. Inventory Inventory is stated at the lower of cost or net realizable value, accounted for using the weighted average cost method. The inventory balances at June 30, 2020 and December 31, 2019 consisted of finished goods held for distribution. The cost elements of inventory consist of purchase of products, transportation, and warehousing. We establish provisions for excess or inventory near expiration are based on management’s estimates of forecast turnover of inventories on hand and under contract. A significant change in the timing or level of demand for certain products as compared to forecast amounts may result in recording additional provisions for excess or expired inventory in the future. Provisions for excess inventory are included in cost of goods sold and have historically been adequate to provide for losses on inventory. We manage inventory levels and purchase commitments in an effort to maximize utilization of inventory on hand and under commitments. Property and Equipment We record property and equipment at cost when purchased. Depreciation is recorded for property, equipment, and software using the straight-line method over the estimated economic useful lives of assets, which range from 3-10 years. Company management reviews the recoverability of all long-lived assets, including the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might not be recoverable. Depreciation expense totaled $10,750 and $1,806 for the three months ended June 30, 2020 and June 30, 2019, respectively. Depreciation expense totaled $13,045 and $4,711 for the six months ended June 30, 2020 and June 30, 2019, respectively. Property and equipment as of June 30, 2020 and December 31, 2019 consisted of the following: June 30, December 31, Property and equipment, at cost 206,006 88,758 Accumulated depreciation (141,738 ) (51,029 ) Property and equipment, net 64,269 37,729 Licensing Agreements We capitalize the costs for our licensing agreements with ABG TapouT, LLC and Salt Tequila USA, LLC, which are amortized to expense on a straight-line basis over the term of the agreements. The initial amount of the TapouT agreement as entered into by a related party prior to the Company’s assumption in 2013 was $4,000,000 to be paid over several years pursuant to a guaranteed minimum royalty agreement. Royalty costs incurred under the agreements, guaranteed minimum royalty amounts, are expensed as incurred. We have not made any payments to Salt Tequila USA, LLC under the licensing agreement due to the immaterial level of our sales to date from the brand. Fair Value of Financial Instruments Financial Accounting Standards (“FASB”) guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and listed equities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active). Level 3 - Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable. The liabilities and indebtedness presented on the consolidated financial statements approximate fair values at June 30, 2020 and December 31, 2019, consistent with recent negotiations of notes payable and due to the short duration of maturities. Convertible Instruments U.S. GAAP requires the bifurcation of certain conversion rights contained in convertible indebtedness and account for them as free standing derivative financial instruments according to certain criteria. This criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional as that term is described under applicable U.S. GAAP. When bifurcation is required, the embedded conversion options are bifurcated from the convertible note, resulting in the recognition of discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. With respect to convertible preferred stock, we record a dividend for the intrinsic value of conversion options embedded in preferred securities based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the preferred shares. Revenue Recognition We recognize revenue under ASC 606, Revenue from Contracts with Customers (Topic 606). This guidance sets forth a five-step model which depicts the recognition of revenue in an amount that reflects what we expect to receive in exchange for the transfer of goods or services to customers. We recognize revenue when our performance obligations under the terms of a contract with the customer are satisfied. Product sales occur once control of our products is transferred upon delivery to the customer. Revenue is measured as the amount of consideration that we expect to receive in exchange for transferring goods and is presented net of provisions for customer returns and allowances. The amount of consideration we receive and revenue we recognize varies with changes in customer incentives we offer to our customers and their customers. Sales taxes and other similar taxes are excluded from revenue. Distribution expenses to transport our products, where applicable, and warehousing expense after manufacture are accounted for within operating expenses. Cost of Goods Sold Cost of goods sold include the costs of products, packaging, transportation, warehousing, and costs associated with valuation allowances for expired, damaged or impaired inventory. Stock-Based Compensation We account for stock-based compensation in accordance with ASC 718, “ Compensation - Stock Compensation” Income Taxes We use the liability method of accounting for income taxes as set forth in ASC 740, “ Income Taxes” Company management assesses its income tax positions and records tax benefits for all years subject to examination based upon its evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy is to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements. Company management has determined that there are no material uncertain tax positions at June 30, 2020 and December 31, 2019. Net loss per share The net loss per share is computed by dividing the net loss by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's convertible debt or preferred stock (if any), are not included in the computation if the effect would be anti-dilutive. Three-months ended Three-months ended Six-months ended Six-months ended Numerator June 30, 2020 June 30, 2019 June 30 2020 June 30, 2019 Net loss applicable to common shareholders $ (373,350 ) $ (218,389 ) $ (3,822,129 ) $ (1,624,364 ) Denominator Weighted average number of common shares outstanding 56,908,703 41,807,563 51,113,403 41,603,563 Net loss per share (basic and diluted) $ (0.01 ) $ (0.01 ) $ (0.07 ) $ (0.04 ) Weighted average number of shares outstanding excludes anti-dilutive common stock equivalents, including warrants to purchase 3 million shares of common stock for nominal consideration. Advertising We conduct advertising for the promotion of our products. In accordance with ASC 720-35, advertising costs are charged to operations when incurred. Related Parties We are indebted to certain members of our Board of Directors at June 30, 2020 and December 31, 2019. Transactions between us and the Board members are summarized in Notes 4 and 8. Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, “ Leases We adopted the standard on January 1, 2019, using the modified retrospective method. The adoption of this standard resulted in recognition of a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, for all leases with a term greater than 12 months. When available, we would use the rate implicit in the lease to discount lease payments to present value. However, our leases generally do not provide a readily determinable implicit rate. Therefore, our management estimates the incremental borrowing rate to discount lease payments based on the information at the lease commencement. The accounting for finance leases is substantially unchanged. Given the nature of our operation, the adoption of Topic 842 did not have a material impact on our balance sheet, statement of income, or liquidity. Refer to Note 10 – Operating Lease Obligations for information regarding our adoption of Topic 842 and the Company’s undiscounted future lease payments and the timing of those payments. Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.	Note 2 – Summary of Significant Accounting Policies Basis of Presentation and Consolidation Our accounting and reporting policies conform to accounting principles generally accepted in the United States of America (“GAAP”). These consolidated financial statements include the accounts of Splash and its wholly owned subsidiaries, Splash International Holdings, LLC, Splash Beverage Holdings, LLC and Splash Mex SA de CV. All intercompany balances have been eliminated in consolidation. Use of Estimates The preparation of financial statements in conformity with GAAP requires our management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash Equivalents and Concentration of Cash Balance We consider all highly liquid securities with an original maturity of three months or less to be cash equivalents. We had no cash equivalents at December 31, 2019. Our cash in bank deposit accounts, at times, may exceed federally insured limits of $250,000. Our bank deposit accounts in Mexico are uninsured. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are carried at their estimated collectible amounts and are periodically evaluated for collectability based on past credit history with clients and other factors. We establish provisions for losses on accounts receivable on the basis of loss experience, known and inherent risk in the account balance, and current economic conditions. At December 31, 2019 and 2018, our accounts receivable amounts are reflected net of allowances of $11,430 and $0, respectively. Inventory Inventory is stated at the lower of cost or net realizable value, accounted for using the weighted average cost method. The inventory balances at December 31, 2019 and 2018 consisted of finished goods held for distribution. The cost elements in inventory consist of purchase of products, transportation, and warehousing. Inventory valuation is impacted by excess or inventory near expiration based on management’s estimates for excess or inventory near expiration based on management’s estimates of forecast turnover of inventories on hand and under contract. A significant change in the timing or level of demand for certain products as compared to forecast amounts may result in recording expense for excess or expired inventory in the future. The costs for excess inventory are included in cost of goods sold and have historically been adequate to provide for losses on inventory. We manage inventory levels and purchase commitments in an effort to maximize utilization of inventory on hand and under commitments. Property and Equipment We record property and equipment at cost when purchased. Depreciation is recorded for property, equipment, and software using the straight-line method over the estimated economic useful lives of assets, which range from 3-10 years. Company management reviews the recoverability of all long-lived assets, including the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might not be recoverable. Depreciation expense totaled $19,781 and $7,257 for the years ended December 31, 2019 and 2018, respectively. Property and equipment as of December 31, 2019 and 2018 consisted of the following: 2019 2018 Property and equipment, at cost $ 88,758 $ 76,205 Accumulated depreciation (51,029 ) (41,692 ) Property and equipment, net $ 37,729 $ 34,513 Licensing Agreements We capitalize the costs for our licensing agreements with ABG TapouT, LLC and Salt Tequila USA, LLC, which are amortized to expense on a straight-line basis over the term of the agreements. The initial amount of the TapouT agreement as entered into by a related party prior to the Company’s assumption in 2013 was $4,000,000 to be paid over several years pursuant to a guaranteed minimum royalty agreement. Royalty costs incurred under the agreements, guaranteed minimum royalty amounts, are expensed as incurred. See Notes 5 and 13 for further information. We have not made any payments to Salt Tequila USA, LLC under the licensing agreement due to the immaterial nature of our sales from the brand. See Note 10 for further information. Fair Value of Financial Instruments Financial Accounting Standards Board (“FASB”) guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and listed equities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active). Level 3 - Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable. The liabilities and indebtedness presented on the consolidated financial statements approximate fair values at December 31, 2019 and 2018, consistent with recent negotiations of notes payable and due to the short duration of maturities. Convertible Instruments U.S. GAAP requires the bifurcation of certain conversion rights contained in convertible indebtedness and account for them as free standing derivative financial instruments according to certain criteria. This criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional as that term is described under applicable U.S. GAAP. When bifurcation is required, the embedded conversion options are bifurcated from the convertible note, resulting in the recognition of discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. With respect to convertible preferred stock, we record a dividend for the intrinsic value of conversion options embedded in preferred securities based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the preferred shares. Revenue Recognition We recognize revenue under ASC 606, Revenue from Contracts with Customers (Topic 606). This guidance sets forth a five-step model which depicts the recognition of revenue in an amount that reflects what we expect to receive in exchange for the transfer of goods or services to customers. We recognize revenue when our performance obligations under the terms of a contract with the customer are satisfied. Product sales occur once control of our products is transferred upon delivery to the customer. Revenue is measured as the amount of consideration that we expect to receive in exchange for transferring goods and is presented net of provisions for customer returns and allowances. The amount of consideration we receive and revenue we recognize varies with changes in customer incentives we offer to our customers and their customers. Sales taxes and other similar taxes are excluded from revenue. Distribution expenses to transport our products, where applicable, and warehousing expense after manufacture are accounted for within operating expenses. Cost of Goods Sold Cost of goods sold include the costs of products, packaging, transportation, warehousing, and costs associated with valuation allowances for expired, damaged or impaired inventory. Stock-Based Compensation We account for stock-based compensation in accordance with ASC 718, “ Compensation - Stock Compensation” Income Taxes We use the liability method of accounting for income taxes as set forth in ASC 740, “ Income Taxes” Company management assesses its income tax positions and records tax benefits for all years subject to examination based upon its evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy is to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements. Company management has determined that there are no material uncertain tax positions as of December 31, 2019 and 2018. Advertising We conduct advertising for the promotion of our products. In accordance with ASC 720-35, advertising costs are charged to operations when incurred; such amounts aggregated to $4,767 and $8,148 during the years ended December 31, 2019 and 2018, respectively. Related Parties We are indebted to certain members of our Board of Directors as of December 31, 2019 and 2018. Transactions between the Company and its Board members are summarized in Notes 4 and 9. Recent Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, “ Revenue from Contracts with Customers On January 1, 2018, we adopted ASU 2014-09 Revenue from Contracts with Customers and all subsequent amendments to the ASU (collectively, “ASC 606”), using the retrospective application with a cumulative effect adjustment at the date of initial application, which (i) creates a single framework for recognizing revenue from contracts with customers that fall within its scope and (ii) revises when it is appropriate to recognize a gain (loss) from the transfer of nonfinancial asset. The adoption did not have a material effect on our Consolidated Financial Statements. In February 2016, the FASB issued ASU 2016-02, “ Leases Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances. Management’s Evaluation Management has evaluated subsequent events through the date the financial statements were issued. Net Loss Per Share Basic net loss per common share (“Basic EPS’’) excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the year. Diluted net loss per common share (“Diluted EPS’’) reflects the potential dilution that could occur if stock options or other contracts to issue shares of common stock were exercised or converted into common stock. The computation of Diluted EPS does not assume exercise or conversion of securities that would have an anti-dilutive effect on net loss per common share 2019 2018 Numerator Net loss applicable to common shareholders $ (5,135,731 ) $ (3,823,913 ) Denominator Weighted average number of common shares outstanding 42,154,948 36,108,948 Net loss per share (basic and diluted) $ (0.12 ) $ (0.11 )
Canfield [Member]
Summary of Significant Accounting Policies		NOTE 1. ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Canfield Medical Supply, Inc. (the “Company”), was incorporated in the State of Ohio on September 3, 1992, and changed domicile to Colorado on April 18, 2012. The Company is in the business of home health services, primarily the selling of durable medical equipment and medical supplies to the public, nursing homes, hospitals and other end users. Effective June 21, 2019 WesBev LLC, a Nevada limited liability company ("WesBev"), acquired 8,000,000 shares of common stock from Michael J. West, a founder, director and former principal shareholder of the Company, consisting of approximately 69.7% of the issued and outstanding shares of the Company at the time of the purchase. As part of his agreement with WesBev, Mr. West undertook to appoint or cause the appointment of up to three persons nominated by WesBev to the board of directors of the Company. Effective June 21, 2019 the Company sold 336,000 shares of common stock to WesBev for $100,000. Following these stock purchases WesBev beneficially owns 8,336,000 shares, or approximately 71% of the issued and outstanding shares of the Company and may be deemed to be in control of the registrant. On December 31, 2019, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with SBG Acquisition Inc. (“Merger Sub”), a Nevada Corporation wholly-owned by the Company, and Splash Beverage Group, Inc. a Nevada corporation (“Splash”) pursuant to which Merger Sub shall be merged with and into Splash (the “Merger”) with Splash as the surviving company and a wholly-owned subsidiary of the Company. The closing of the Merger shall take place on the first business day following satisfaction or waiver of the closing terms and conditions set forth in the Merger Agreement. Completion of the Merger is subject to customary closing terms and conditions including, among others: ● the adoption of the Merger Agreement by Splash’s stockholders; ● the representations and warranties of the respective parties being true and correct in all material respects as of the closing day of the Merger; ● since June 1, 2019 through the closing of the Merger, Splash shall have raised from the aggregate sale of its equity securities not less than $1,500,000 which shall be available or was utilized for inventory purchases, reductions to accounts payable and for other general working capital purposes; ● on the closing of the Merger liabilities of Splash debt shall not exceed $500,000; ● Splash shall have entered into note conversion agreements with substantially all holders of its debt pursuant to which such debt is converted into shares Splash’s common stock at a conversion price of $1.00 per share; ● designated shareholders of Splash shall have entered into lock-up/leak out agreements by which they will agree to restrict post-Merger sales of Canfield securities for a period of up to one year following the Merger, as more particularly described within the Merger Agreement; ● the Company and Michael West, the Company’s former Chief Executive Officer, and a current director, shall have entered into a Business Transfer and Indemnity Agreement pursuant to which all operations, assets and liabilities of the Company’s home health services business shall be transferred and conveyed to Mr. West or an entity designated by Mr. West in exchange for his indemnifying the Company for certain liabilities and claims; ● the Company shall not have any liabilities exceeding $50,000 in the aggregate; ● the Company’s directors and officers shall have tendered their resignations; ● Robert Nistico, Chief Executive Officer of Splash, shall be appointed as chief executive officer of the Company; and ● the composition of the Company’s board of directors shall be as set forth in the Merger Agreement. As of the date of this annual report, all conditions to closing have been completed, except for the fourth, and the seventh through eleventh bulleted conditions listed above. The items listed in the seventh, ninth and tenth bulleted conditions above have been finalized, but will not be delivered until the closing date. Use of Estimates The preparation of financial statements in conformity with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) requires management to make estimates and assumptions that affect 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 revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents. Accounts Receivable The majority of the Company’s revenues are received from Medicare, Medicaid, and private insurance companies. As such, the Company records revenues at allowable amounts, net of estimated allowances and discounts based on contracted prices and historical collection rates. The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. At December 30, 2019 and December 31, 2018, the Company has determined that no allowance for doubtful accounts is necessary. Property and Equipment Property and equipment are recorded at cost and depreciated under straight line methods over each item's estimated useful life. Inventory The Company carries inventory of durable medical equipment and medical supplies for resale. Inventory is accounted for on a first–in first-out basis. Inventory consists of the following: December 31, 2019 December 31, 2018 Durable medical equipment $ 22,759 $ 33,570 Medical supplies 249 1,076 Enteral 7,551 7,049 TOTALS $ 30,559 $ 41,695 Revenue recognition It is the Company’s policy that revenues from product sales is recognized in accordance with ASC 606 " Revenue Recognition The Company’s primary source of revenue is reimbursement from Medicare, Medicaid, and private insurance companies for the procurement and sale of medical equipment and supplies to patients. The amount of revenue earned from each classification as a percent of total revenues is as follows: December 31, 2019 2018 Medicare 19 % 29 % Medicaid 7 % 9 % Private pay/private insurance 73 % 58 % Other 1 % 4 % Total 100 % 100 % Advertising Costs Advertising costs are expensed as incurred. The Company had advertising costs during the years ended December 31, 2019 and 2018 of $13,453 and $18,129, respectively. Income Tax The Company accounts for income taxes pursuant to ASC 740. Under ASC 740, deferred taxes are provided for using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Through February 2012, the Company was an S-Corporation for income tax purposes, and therefore a pass-through entity paying no income tax at the corporate level. The Company had no material loss carryforwards as of December 31, 2011. Included in the Company’s accumulated deficit from February 2012 forward is approximately $99,000 in undistributed S-Corporation losses. At December 31, 2019 and 2018 the Company had net operating loss carryforwards (NOL’s) of approximately $462,000 and $144,000 respectively, which may be applied against future taxable income. However, if certain substantial changes in the Company’s ownership should occur, there could be an annual limitation on the amount of net operating loss carryforwards that can be utilized. The amount of and ultimate realization of the benefits from the operating loss carryforwards for income tax purposes is dependent, in part, upon the tax laws in effect, the future earnings of the Company, and other future events, the effects of which cannot be determined. Because of the uncertainty surrounding the realization of the loss carryforwards, the Company has established a valuation allowance equal to the tax effect (2019 and 2018: 21% federal and 5% state) of the loss carryforwards of approximately $120,000 and $37,440 at December 31, 2019 and 2018, respectively, and therefore, no deferred tax asset has been recognized for the loss carryforwards. The change in valuation allowance is approximately $82,560 and ($19,760) for the periods ended December 31, 2019 and 2018, respectively. The tax effect of remaining NOL’s and resulting deferred tax assets of $120,000 remain fully reserved by valuation allowance, due to continued uncertainty as to their utilization. Net Income (Loss) per Share Basic net income per common share ("Basic EPS'') ("Diluted EPS'') Year Ended Year Ended December 31, 2018 Numerator Net income (loss) applicable to common shareholders $ (477,234 ) $ 68,206 Denominator Weighted average common shares outstanding, basic 11,635,534 11,385,693 Stock options 300,000 — Weighted average common shares outstanding, diluted 11,935,534 11,385,693 Net Income per share - Basic $ (0.04 ) $ 0.01 Income per shares - Diluted $ (0.04 ) $ 0.01 Financial Instruments The carrying value of the Company’s financial instruments, as reported in the accompanying balance sheets, approximates fair value. Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk include cash and cash equivalents. The Company places its cash and cash equivalents at well-known financial institutions, where at times, such balances may exceed FDIC insurance limits. The Company receives a significant amount of its revenues in reimbursements from Medicare and Medicaid through competitive bidding processes. There is no guarantee that the Company will be selected as a winning contract supplier under future bidding rounds. Other Selling, General and Administrative Expenses Other selling, general and administrative expenses included the following: December 31, 2019 2018 Rent $ 27,504 $ 27,504 Office expenses 25,765 40,727 Other SG&A 150,806 126,079 Total $ 204,075 $ 194,310 Long-Lived Assets In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value. No impairment was noted during the years ended December 31, 2019 and 2018. Products and Services, Geographic Areas and Major Customers The Company’s business of medical supply sales constitutes one operating segment. All revenues each year were domestic and to external customers. Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, “Lease (Topic 842),”

EQUIPMENT

EQUIPMENT	12 Months Ended
EQUIPMENT	Dec. 31, 2019
Canfield [Member]
EQUIPMENT	NOTE 2. EQUIPMENT Property and equipment are recorded at cost and consist of the following: December 31, 2019 2018 Office equipment $ 2,934 $ 2,934 Vehicles 70,208 70,208 Wheelchair rental pool 66,191 78,392 Total property and equipment 139,333 151,534 Accumulated depreciation (95,488 ) (92,907 ) Net property and equipment $ 43,845 $ 58,627 Depreciation is computed using the straight-line method based upon estimated useful lives as follows: Office equipment 7 years Vehicles 5 years Wheelchair rental pool 13 months Depreciation for 2019 and 2018 was $63,758 and $62,825, respectively. The wheelchair rental pool consists of wheelchairs rented to customers over the shorter of the 13 month use period as mandated by Medicare and Medicaid, or the period over which the customer requires use of a wheelchair. At the end of the use period, the chair is either returned to the pool to be rented to another customer, or title of the chair is transferred to the customer.

Going Concern

Going Concern	6 Months Ended	12 Months Ended
Going Concern	Jun. 30, 2020	Dec. 31, 2019
Going concern	Note 3 – Going Concern The accompanying 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. Our business operations have not yet generated significant revenues, and we have sustained net losses of approximately $3.8 million during the six months ended June 30, 2020 and have an accumulated deficit of approximately $40.5 million at June 30, 2020. In addition, we have current liabilities in excess of current assets of approximately $2.4 million at June 30, 2020. Further, we are in default on approximately $0.6 million of indebtedness, including accrued interest. Our ability to continue as a going concern in the foreseeable future is dependent upon our ability to generate revenues and obtain sufficient long-term financing to meet current and future obligations and deploy such to produce profitable operating results. Management has evaluated these conditions and plans to raise capital as needed and to generate revenues to satisfy our capital needs. No assurance can be given that we will be successful in these efforts. These factors, among others, raise substantial doubt about our ability to continue as a going concern for a reasonable period of time. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern.	Note 3 – Going Concern The accompanying 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. Our business operations have not yet generated significant revenues, and we have sustained net losses of approximately $5.1 million and $3.8 million during the years ended December 31, 2019 and 2018, respectively, and have an accumulated deficit of approximately $35.6 million and $30.5 million as of December 31, 2019 and 2018, respectively. In addition, we have current liabilities in excess of current assets of approximately $9.8 million at December 31, 2019. Further, we are in default on approximately $3.8 million of indebtedness, including accrued interest. Our ability to continue as a going concern in the foreseeable future is dependent upon our ability to generate revenues and obtain sufficient long-term financing to meet current and future obligations and deploy such to produce profitable operating results. Management has evaluated these conditions and plans to raise capital as needed and to generate revenues to satisfy our capital needs. No assurance can be given that we will be successful in these efforts. These factors, among others, raise substantial doubt about our ability to continue as a going concern for a reasonable period of time. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern.
Canfield [Member]
Going concern		NOTE 8. GOING CONCERN The Company has suffered losses from operations and has working capital and stockholders’ equity deficits. In all likelihood, the Company will be required to make significant future expenditures in connection with marketing efforts along with general administrative expenses. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company may raise additional capital through the sale of its equity securities, through an offering of debt securities, or through borrowings from financial institutions or related parties. By doing so, the Company hopes to generate sufficient capital to execute its business plan of selling medical supplies on an ongoing basis. Management believes that actions presently being taken to obtain additional funding provide the opportunity for the Company to continue as a going concern.

Notes Payable, Related Party No

Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable	Note 4 – Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable Notes payable are generally nonrecourse and secured by all Company owned assets. Interest Rate June 30, 2020 December 31, 2019 Notes Payable In October 2013, we entered into a short-term loan agreement with an entity in the amount of $25,000. In March 2020 the full outstanding principal balance of $25,000 and unpaid accrued interest of $11,345 was converted into 234,767 shares of common stock according to the Merger Agreement. 7 % $ — $ 25,000 In February 2014, we entered into a 12-month term loan agreement with an individual in the amount of $200,000. The note included warrants for 66,146 shares of common stock at $0.73 per share. The warrants expired on February 28, 2017 and none were exercised at that date. The note matured and remains unpaid. 15 % 150,000 150,000 In March 2014, we entered into a 12-month term loan agreement with an individual in the amount of $500,000. The note included warrants for 681,461 shares of common stock at $0.92 per share. The warrants expired on February 28, 2017 and none were exercised at that date. In March 2020 the full outstanding principal balance of $500,000 and unpaid accrued interest of $373,065 was converted into 1,124,802 shares of common stock according to the Merger Agreement. 15 % — 500,000 In March 2014, we entered into a short-term loan agreement with an entity in the amount of $200,000. The note included warrants for 272,584 shares of common stock at $0.94 per share. The warrants expired on February 28, 2017 and none were exercised at that date. The loans matured and remain unpaid. 8 % 200,000 200,000 In May 2020, we entered into a two year loan with an entity under the Paycheck Protection Program established by the CARES Act in the amount of $94,833.32. The note requires monthly payments of principal and interest starting in December 2020 and maturing in May 2020. We expect $73,167 of the loan amount to be forgiven in accordance with the CARES Act. 1 % 94,833 — In June 2020, we entered into a six-month loan with an individual in the amount of $100,000. The loan matures in December 2020 with principal and interest due at maturity. 12 % 100,000 — $ 544,833 $ 875,000 Interest expense on notes payable was $10,429 and $28,813 for the three months ended June 30, 2020 and 2019, respectively. Interest expense on notes payable was $59,859 and $57,626 for the six months ended June 30, 2020 and 2019, respectively. Accrued interest was $245,005 at June 30, 2020 Concurrently with the consummation of the Merger, notes payable of $525,000 and accrued interest were converted to shares of Splash common stock, which were exchanged for Splash Beverage Group, Inc. [Formerly known as Canfield Medical Supply, Inc.] shares. Pursuant to the terms of the conversion agreements, these investors have the right to rescind the common shares received and receive replacement notes payable if we fail to raise $9 million in a secondary initial public offering by September 30, 2020. As a result, these shares are classified as mezzanine equity in our condensed consolidated balance sheet. Interest Rate June 30, 2020 December 31, 2019 Related Parties Notes Payable During 2012, we entered into two 6-month term loan agreements with an entity, totaling $150,000. The notes included warrants for 68,146 shares of common stock at $0.73 per share which expired unexercised in 2017. In March 2020 the full outstanding principal balance of $41,500 and unpaid accrued interest of $31,515 was converted into 98,726 shares of common stock according to the Merger Agreement. 7 % $ — $ 41,500 In March 2014, we entered into a $50,000 12-month term loan agreement. The note included warrants for 136,292 shares of common stock at $0.92 per share. The warrants expired unexercised on February 28, 2017. In March 2020 the full outstanding principal balance of $50,000 and unpaid accrued interest of $24,145 was converted into 99,252 shares of common stock according to the Merger Agreement. 8 % — 50,000 During 2015, we entered into a 12-month term loan agreement with an individual in the amount $250,000. In March 2020 the full outstanding principal balance of $250,000 and unpaid accrued interest of $101,850 was converted into 98,726 shares of common stock according to the Merger Agreement. 8 % — 250,000 In February 2012, we entered into a loan agreement with an officer of the Company in the amount of $100. On September 25, 2018 an additional $10,500 loan agreement was entered into. In March 2020 the full outstanding principal balance of $10,600 and unpaid accrued interest of $1,189 was converted into 15,734 shares of common stock according to the Merger Agreement. 7 % — 10,600 During 2013, 2014, 2015, and 2016, we entered into several 12-month term loan agreements with an officer of the Company in the amounts of $57,000, $225,000, $105,000, and $9,000, respectively. In March 2020 the full outstanding principal balance of $396,000 and unpaid accrued interest of $146,828 was converted into 727,344 shares of common stock according to the Merger Agreement. 7 % — 396,000 During 2012, 2013, 2014, and 2016, we entered into 6-month term loan agreements with an officer of the Company in the amounts of $155,000, $210,000, $150,000 and $40,000, all respectively. The notes included warrants for issuances of 204,438 shares of common stock at $.092 per share. The warrants expired unexercised on March 1, 2017. In March 2020 the full outstanding principal balance of $495,000 and unpaid accrued interest of $213,010 was converted into 942,504 shares of common stock according to the Merger Agreement. 7 % — 495,000 During 2013, 2014 and 2017, we entered into 12-month term loan agreements with an officer of the Company in the amounts of $60,000, $50,000 and $10,000. In March 2020 the full outstanding principal balance of $120,000 and unpaid accrued interest of $50,305 was converted into 228,328 shares of common stock according to the Merger Agreement. 7 % — 120,000 During 2018, we entered into a long term note payable with an entity owned by an officer for $12,000 to be payable on July 10, 2020. In March 2020 the full outstanding principal balance of $12,000 and unpaid accrued interest of $1,050 was converted into 17,407 shares of common stock according to the Merger Agreement. 12 % — 12,000 During 2019, we entered into a term note payable with an entity owned by an officer for $130,000 to be paid on August 8, 2019. In March 2020 the full outstanding principal balance of $130,000 and unpaid accrued interest of $9,078 was converted into 182,525 shares of common stock according to the Merger Agreement. 12 % — 130,000 $ — $ 1,505,100 Interest expense on related party notes payable was $0 and $24,814 for the three months ended June 30, 2020 and 2019, respectively. Interest expense on related party notes payable was $37,967 and $49,628 for the six months ended June 30, 2020 and 2019, respectively. Accrued interest was $0 as of June 30, 2020. Concurrently with the consummation of the Merger, notes payable of $1,505,100 and accrued interest were converted to shares of Splash common stock, which were exchanged for Splash Beverage Group, Inc. [Formerly known as Canfield Medical Supply, Inc.] shares. Pursuant to the terms of the conversion agreements, these investors have the right to rescind the common shares received and receive replacement notes payable if we fail to raise $9 million in a secondary initial public offering by September 30, 2020. As a result, these shares are classified as mezzanine equity in our condensed consolidated balance sheet. Interest Rate June 30, 2020 December 31, 2019 Convertible Bridge Loans Payable In May 2015, we entered into a 3-month term loan agreement with an individual in the amount of $100,000. The annual interest rate for this bridge loan was 32% for the first 90 days, and 4% thereafter, compounded monthly. See left $ 100,000 $ 100,000 In October 2015, we entered into a 3-month term loan agreement with two individuals in the amount of $25,000. On December 26, 2018, the outstanding principal and accrued interest of $14,388 was consolidated into a new $39,388 term loan due August 26, 2020. In March 2020 the full outstanding principal balance of $39,388 and unpaid accrued interest of $5,973 was converted into 59,694 shares of common stock according to the Merger Agreement. 12 % — 39,388 In June 2015, we entered into a 3-month term loan with two individuals in the amount of $100,000. On December 26, 2018, the outstanding principal amount of $100,000 and accrued interest of $64,307 was consolidated into a new $164,307 term loan due August 26, 2020. In March 2020 the full outstanding principal balance of $164,307 and unpaid accrued interest of $24,916 was converted into 249,013 shares of common stock according to the Merger Agreement. 12 % — 164,307 During 2016, 2017 and 2018, we entered into multiple loan agreements with an entity in varying amounts. On December 26, 2018, the outstanding principal of $235,500 and accrued interest of $155,861 was consolidated into a new $391,361 term due August 26, 2020. In March 2020 the full outstanding principal balance of $391,361 and unpaid accrued interest of $43,823 was converted into 435,184 shares of common stock according to the Merger Agreement. 12 % — 391,361 During 2016, we entered into 3-month term loan agreements with an individual totaling $20,000. The loan was extended to August 14, 2020. In March 2020 the full outstanding principal balance of $20,000 and unpaid accrued interest of $10,096 was converted into 41,336 shares of common stock according to the Merger Agreement. 9 % — 20,000 During 2014 through 2018, we entered into convertible promissory note agreements with various terms ranging from 90 days to 18 months at 18% interest with an entity which were consolidated into one loan at 12% in 2018 totaling $795,137 with a due date of August 26, 2020. In March 2020 the full outstanding principal balance of $795,137 and unpaid accrued interest of $89,037 was converted into 884,174 shares of common stock according to the Merger Agreement. 12 % — 795,137 During 2015 and 2016, we entered into a series of 3-month term convertible promissory note agreements at 18% interest with an entity which were consolidated into one loan at 12% in 2018 totaling $692,471 with a due date of August 26, 2020. In March 2020 the full outstanding principal balance of $692,471 and unpaid accrued interest of $77,541 was converted into 770,012 shares of common stock according to the Merger Agreement. 12 % — 692,471 $ 100,000 $ 2,202,664 During 2018, we issued convertible bridge loans payable which are convertible, at the holders’ option, into shares of our common stock. During 2018 multiple convertible bridge loans payable to five counterparties, and related unpaid interest were consolidated into five new convertible bridge loans payable totaling $2,082,665. The notes are of varying amounts and are due in August 2020, at an interest rate of 12%. We analyzed the notes and concluded the conversion terms did not constitute beneficial conversion features. The principal amount and any accrued and unpaid interest are convertible at the conversion price of a potential future offering of the Company. Interest expense on the convertible bridge loans payable was $8,000 and $70,480 for the three months ended June 30, 2020 and 2019, respectively. Interest expense on the convertible bridge loans payable was $101,785 and $140,960 for the six months ended June 30, 2020 and 2019, respectively. Accrued interest was $155,215 at June 30, 2020. On April 24, 2017, a note holder filed a complaint against the Company for a promissory note in default. The note holder is requesting summary judgment in the amount of $247,215. Concurrently with the consummation of the Merger, notes payable of $2,102,664 and accrued interest were converted to shares of Splash common stock, which were exchanged for Splash Beverage Group, Inc. [Formerly known as Canfield Medical Supply, Inc.] shares. Pursuant to the terms of the conversion agreements, these investors have the right to rescind the common shares received and receive replacement notes payable if we fail to raise $9 million in a secondary initial public offering by September 30, 2020. As a result, these shares are classified as mezzanine equity in our condensed consolidated balance sheet. Interest Rate June 30, 2020 December 31, 2019 Revenue Financing Arrangements During August 2015, we entered into a 3-month term loan agreement with an entity in the amount of $50,000, with required daily payments of $999. we entered into two additional 3-month loan agreements with the entity in 2016 in the amounts of $60,000 and $57,000, with required daily payments of $928 and $713, respectively. The term loans matured and remain unpaid. 10 % 28,032 28,032 During November 2016, we entered into a short-term loan agreement with an entity in the amount of $55,000 with required daily payments of $1,299. The note was in default as of December 31, 2018. In 2019, we entered into a settlement agreement with monthly installment payments of $6,000. The loan is scheduled to be fully repaid in 2020. 12 % 17,435 17,435 $ 45,464 $ 45,464 Interest expense on the revenue financing arrangements was $25,067 and $1,723 for the year ended June 30, 2020 and 2019, respectively. Accrued interest was $0 at June 30, 2020. Bridge Loan Payable We issued an additional bridge loan in October 2018 for $2 million with a one-year maturity to GMA Bridge Fund LLC (“GMA”). This bridge loan contains a 10% administration fee of which the full $200,000 was accrued at December 31, 2019 and included in bridge loan payable, net. We incurred $271,670 of loan costs, which was fully amortized at December 31, 2019. Interest on the bridge loan was 0.5% monthly for the first six months and 0.75% monthly for the next six months. At the same time the debt was issued, we entered into a separate agreement in which GMA provided consulting services for one year (“Consulting Agreement”). We compensated GMA for the Consulting Agreement services by issuance of a warrant with a 5-year term to acquire 1,362,922 shares of our common stock at an exercise price of $0.01 per share. The warrant vested immediately. The value of the warrant, based on a Black-Scholes option pricing model, was $991,423 and was expensed in full in 2018. Interest expense on the bridge loan for the six months ended June 30, 2020 was $0 and accrued interest at June 30, 2020 was $0. As part of GMA’s conversion agreement, we replaced the original warrants to purchase 1 million shares and granted additional warrants. To purchase 1 million shares. The value of the warrants based on a Black-Scholes option pricing model, was $1,657,805, and was expensed. Concurrently with the consummation of the Merger, the $2,500,000 note payable of was converted to shares of Splash common stock, which were exchanged for Splash Beverage Group, Inc. [Formerly known as Canfield Medical Supply, Inc.] shares. Pursuant to the terms of the conversion agreements, GMA has the right to rescind the common shares received and receive replacement notes payable if we fail to raise $9 million in a secondary initial public offering by September 30, 2020. As a result, these shares are classified as mezzanine equity in our condensed consolidated balance sheet.	Note 4 – Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable Notes payable are generally nonrecourse and secured by all Company owned assets. Interest Notes Payable Rate 2019 2018 In October 2013, we entered into a short-term loan agreement with an entity in the amount of $25,000. The note matured and in March 2020 the full outstanding principal balance of $25,000 and unpaid accrued interest of $11,345 was converted into 234,767 shares of common stock according to the Merger Agreement. 7 % $ 25,000 $ 25,000 In February 2014, we entered into a 12-month term loan agreement with an individual in the amount of $200,000. The note included warrants for 68,146 shares of common stock at $0.73 per share. The warrants expired on February 28, 2017 and none were exercised at that date. The note matured and remains unpaid. 15 % 150,000 150,000 In March 2014, we entered into a 12-month term loan agreement with an individual in the amount of $500,000. The note included warrants for 681,461 shares of common stock at $0.92 per share. The warrants expired on February 28, 2017 and none were exercised at that date. The note matured and in March 2020 the full outstanding principal balance of $500,000 and unpaid accrued interest of $373,065 was converted into 1,124,802 shares of common stock according to the Merger Agreement. 15 % 500,000 500,000 In March 2014, we entered into a short-term loan agreement with an entity in the amount of $200,000. The note included warrants for 272,584 shares of common stock at $0.92 per share. The warrants expired on February 28, 2017 and none were exercised at that date. The loans matured and remain unpaid. 8 % 200,000 200,000 $ 875,000 $ 875,000 Interest expense on notes payable was $105,966 and $115,250 for the years ended December 31, 2019 and 2018, respectively, and accrued interest was $581,693 and $475,728 as of December 31, 2019 and 2018, respectively. Interest Related Parties Notes Payable Rate 2019 2018 During 2012, we entered into two 6-month term loan agreements with an entity, totaling $150,000. The notes included warrants for 68,146 shares of common stock at $0.73 per share which expired unexercised in 2017. The note matured and in March 2020 the full outstanding principal balance of $41,500 and unpaid accrued interest of $31,515 was converted into 98,726 shares of common stock according to the Merger Agreement. 7 % $ 41,500 $ 41,500 In March 2014, we entered into a $50,000 12-month term loan agreement. The note included warrants for 136,292 shares of common stock at $0.92 per share. The warrants expired unexercised on February 28, 2017. The note matured and in March 2020 the full outstanding principal balance of $50,000 and unpaid accrued interest of $24,145 was converted into 99,252 shares of common stock according to the Merger Agreement. 8 % 50,000 50,000 During 2015, we entered into a 12-month term loan agreement with an individual in the amount $250,000. The note matured and in March 2020 the full outstanding principal balance of $250,000 and unpaid accrued interest of $101,850 was converted into 98,726 shares of common stock according to the Merger Agreement. 8 % 250,000 250,000 In February 2012, we entered into a loan agreement with an officer of the Company in the amount of $100. On September 25, 2018 an additional $10,500 loan agreement was entered into. The note matured and in March 2020 the full outstanding principal balance of $10,600 and unpaid accrued interest of $1,189 was converted into 15,734 shares of common stock according to the Merger Agreement. 7 % 10,600 10,600 During 2013, 2014, 2015, and 2016, we entered into several 12-month term loan agreements with an officer of the Company in the amounts of $57,000, $225,000, $105,000, and $9,000, respectively. The note matured and in March 2020 the full outstanding principal balance of $396,000 and unpaid accrued interest of $146,828 was converted into 727,344 shares of common stock according to the Merger Agreement. 7 % 396,000 396,000 During 2012, 2013, 2014, and 2016, we entered into 6-month term loan agreements with an officer of the Company in the amounts of $155,000, $210,000, $150,000 and $40,000, all respectively. The notes included warrants for issuances of 204,438 shares of common stock at $0.92 per share. The warrants expired unexercised on March 1, 2017. The note matured and in March 2020 the full outstanding principal balance of $495,000 and unpaid accrued interest of $213,010 was converted into 942,504 shares of common stock according to the Merger Agreement. 7 % 495,000 495,000 During 2013, 2014 and 2017, we entered into 12-month term loan agreements with an officer of the Company in the amounts of $60,000, $50,000 and $10,000. The note matured and in March 2020 the full outstanding principal balance of $120,000 and unpaid accrued interest of $50,305 was converted into 228,328 shares of common stock according to the Merger Agreement. 7 % 120,000 120,000 During 2018, we entered into a long term note payable with an entity owned by an officer for $12,000 to be payable on July 10, 2020. In March 2020 the full outstanding principal balance of $12,000 and unpaid accrued interest of $1,050 was converted into 17,407 shares of common stock according to the Merger Agreement. 12 % 12,000 12,000 During 2019, we entered into a term note payable with an entity owned by an officer for $130,000 to be paid on August 8, 2019. The note matured and in March 2020 the full outstanding principal balance of $130,000 and unpaid accrued interest of $9,078 was converted into 182,525 shares of common stock according to the Merger Agreement. 12 % 130,000 - $ 1,505,100 $ 1,375,100 Interest expense on related party notes payable was $95,183 and $99,532 for the years ended December 31, 2019 and 2018, respectively, and accrued interest was $546,362 and $426,740 as of December 31, 2019 and 2018, respectively. Interest Convertible Bridge Loans Payable Rate 2019 2018 In May 2015, we entered into a 3-month term loan agreement with an individual in the amount of $100,000. The annual interest rate for this bridge loan was 32% for the first 90 days, and 4% thereafter, compounded monthly. See left $ 100,000 $ 100,000 In October 2015, we entered into a 3-month term loan agreement with two individuals in the amount of $25,000. On December 26, 2018, the outstanding principal and accrued interest of $14,388 was consolidated into a new $39,388 term loan due August 26, 2020. In March 2020 the full outstanding principal balance of $39,388 and unpaid accrued interest of $5,973 was converted into 59,694 shares of common stock according to the Merger Agreement. 12 % 39,388 39,388 In June 2015, we entered into a 3-month term loan with two individuals in the amount of $100,000. On December 26, 2018, the outstanding principal amount of $100,000 and accrued interest of $64,307 was consolidated into a new $164,307 term loan due August 26, 2020. In March 2020 the full outstanding principal balance of $164,307 and unpaid accrued interest of $24,916 was converted into 249,013 shares of common stock according to the Merger Agreement. 12 % 164,307 164,307 During 2016, 2017 and 2018, we entered into multiple loan agreements with an entity in varying amounts. On December 26, 2018, the outstanding principal of $235,500 and accrued interest of $155,861 was consolidated into a new $391,361 term due August 26, 2020. In March 2020 the full outstanding principal balance of $391,361 and unpaid accrued interest of $43,823 was converted into 435,184 shares of common stock according to the Merger Agreement. 12 % 391,361 391,361 During 2016, we entered into 3-month term loan agreements with an individual totaling $20,000. The loan was extended to August 14, 2020. In March 2020 the full outstanding principal balance of $20,000 and unpaid accrued interest of $10,096 was converted into 41,336 shares of common stock according to the Merger Agreement. 9 % 20,000 20,000 During 2014 through 2018, we entered into convertible promissory note agreements with various terms ranging from 90 days to 18 months at 18% interest with an entity which were consolidated into one loan at 12% in 2018 totaling $795,137 with a due date of August 26, 2020. In March 2020 the full outstanding principal balance of $795,137 and unpaid accrued interest of $89,037 was converted into 884,174 shares of common stock according to the Merger Agreement. 12 % 795,137 795,137 During 2015 and 2016, we entered into a series of 3-month term convertible promissory note agreements at 18% interest with an entity which were consolidated into one loan at 12% in 2018 totaling $692,471 with a due date of August 26, 2020. In March 2020 the full outstanding principal balance of $692,471 and unpaid accrued interest of $77,541 was converted into 770,012 shares of common stock according to the Merger Agreement. 12 % 692,471 692,471 $ 2,202,664 $ 2,202,664 Interest expense on the convertible bridge loans payable was $310,865 and $430,317 for the years ended December 31, 2019 and 2018, respectively, and accrued interest was $439,344 and $489,015 as of December 31, 2019 and 2018, respectively. Interest Revenue Financing Arrangements Rate 2019 2018 During August 2015, we entered into a 3-month term loan agreement with an entity in the amount of $50,000, with required daily payments of $999. We entered into two additional 3-month loan agreements with the entity in 2016 in the amounts of $60,000 and $57,000, with required daily payments of $928 and $713, respectively. The term loans matured and remains unpaid. 10 % 28,032 28,032 During September 2016, the Company entered into a short-term loan agreement with an entity in the amount of $55,000 with required daily payments of $929. The note was paid off in 2019. 15 % - 15,009 During November 2016, we entered into a short-term loan agreement with an entity in the amount of $55,000 with required daily payments of $1,299. The note was in default as of December 31, 2018. In 2019, we entered into a settlement agreement with monthly installment payments of $6,000. The loan is scheduled to be fully repaid in 2020. 12 % 17,435 34,067 $ 45,467 $ 77,108 Interest expense on the revenue financing arrangements was $2,577 and $11,132 for the years ended December 31, 2019 and 2018, respectively, and accrued interest was $32,154 and $126,333 as of December 31, 2019 and 2018, respectively. Bridge Loan Payable We issued an additional bridge loan in October 2018 for $2 million with a one-year maturity to GMA Bridge Fund LLC (“GMA”). This bridge loan contains a 10% administration fee of which the full $200,000 was accrued at December 31, 2019 and included in bridge loan payable, net. We incurred $271,670 of loan costs, which was fully amortized at December 31, 2019. Interest on the bridge loan was 0.5% monthly for the first six months and 0.75% monthly for the next six months. At the same time the debt was issued, we entered into a separate agreement in which GMA provided consulting services for one year (“Consulting Agreement”). We compensated GMA for the Consulting Agreement services by issuance of a warrant with a 5-year term to acquire 1,362,922 shares of our common stock at an exercise price of $0.007 per share. The warrant vested immediately. The value of the warrant, based on a Black-Scholes option pricing model, was $991,423 and was expensed in full in 2018. Interest expense on the bridge loan for the years ended December 31, 2019 and 2018 was $137,637 and $28,603, respectively, and accrued interest at December 31, 2019 was $166,240. As part of the merger, these warrants were retired. Future Minimum Debt Payments Future minimum debt payments under the Company’s outstanding loans are as follows as of December 31, 2019: Related Party Other Total 2020 1,505,100 5,277,664 6,782,764 Thereafter - - - Total $ 1,505,100 $ 5,277,664 $ 6,782,764

Licensing Agreement and Royalty

Licensing Agreement and Royalty Payable	6 Months Ended	12 Months Ended
Licensing Agreement and Royalty Payable	Jun. 30, 2020	Dec. 31, 2019
Notes to Financial Statements
Licensing Agreement and Royalty Payable	Note 5 – Licensing Agreement and Royalty Payable We have a licensing agreement with ABG TapouT, LLC (“TapouT”), providing us with licensing rights to the brand “TapouT” on energy drinks, energy shots, water, teas and sports drinks for beverages sold in the United States of America, its territories, possessions, U.S. military bases and Mexico. Under the terms of the agreement, we are required to pay a 6% royalty on net sales, as defined. In 2020 and 2019, we are required to make monthly payments of $45,000 and $39,000, respectively. The unpaid amount of royalties was $90,000 at June 30, 2020. Guaranteed minimum royalty payments totaled $135,000 and $117,000 for the three months ended June 30, 2020 and 2019, which is included in general and administrative expenses. Guaranteed minimum royalty payments totaled $270,000 and $234,000 for the six months ended June 30, 2020 and 2019, which is included in general and administrative expenses.	Note 5 – Licensing Agreement and Royalty Payable During 2012, we entered into an assignment agreement with ABG TapouT, LLC (“TapouT”) to obtain the licensing rights of the brand “TapouT” on energy drinks, energy shots, water, teas and sports drinks for beverages sold in the United States of America, its territories, possessions, U.S. military bases and Mexico. Under the terms of the agreement, we are required to pay ABG Tapout, LLC a 6% royalty on net sales (gross revenue less discounts and allowances). The agreement requires us to make varying guaranteed minimum royalty payments in the total amount of $3,500,000 for the initial period of 5 years beginning in 2012. The terms of the license agreement were subsequently amended on several occasions between 2012 and 2016. During April 2017, the license agreement was again amended, to extend the term through December 31, 2018 with a 5-year renewal option if $5 million of net sales were achieved in 2018. The amendment also stated we were required to make a $30,000 payment on the date of the executed amendment, monthly payments of $30,000 starting on April 30, 2017 through December 31, 2017, and monthly payments of $26,484 starting on January 31, 2018 through December 31, 2018. We did not achieve the minimum net sales requirement per the amendment terms for 2018. In 2019 the agreement was once again amended extending the term through December 31, 2019. Per the 2019 amendment, the Company is required to make twelve monthly payments of $39,000. See Note 13. The unpaid amount of royalties was $39,000 and $21,062 as of December 31, 2019 and 2018, respectively. Guaranteed minimum royalty payments totaled $468,000 and $326,750 for the years ended December 31, 2019 and 2018, respectively, which is included in other general and administrative expenses.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Note 6 – Income Taxes We have evaluated the positive and negative evidence in assessing the realizability of its deferred tax assets. This assessment included the evaluation of scheduled reversals of deferred tax liabilities, estimates of projected future taxable income and tax planning strategies to determine which deferred tax assets are more likely than not to be realized in the future. At December 31, 2019, our net operating loss carryforward for Federal income tax purposes was approximately $23.2 million, which will be available to offset future taxable income subject to potential annual limitations. If not used, these carry forwards will begin to expire in 2032, except for the current year net operating loss generated which can be carried forward indefinitely. There was no income tax expense or benefit for the year ended December 31, 2019 and 2018 due to the full valuation allowance recorded in each period. The reconciliation of the income tax benefit is computed at the U.S. federal statutory rate as follows: 2019 2018 US federal statutory tax rate 21.00 % 21.00 % Permanent differences -6.56 % -0.03 % Change in valuation allowance -14.44 % -20.97 % Total 0.00 % 0.00 % The tax effects of temporary differences which give rise to the significant portions of deferred tax assets or liabilities at December 31 are as follows: 2019 2018 Deferred tax assets: Net operating losses $ 5,887,022 $ 5,315,433 Deferred rent 1,381 - Accrued expenses/interest expense limitation 962,838 641,141 Total deferred tax assets 6,851,241 5,956,574 Deferred tax liabilities: Depreciation (7,354 ) (7,666 ) Total deferred tax liabilities (7,354 ) (7,666 ) Less: valuation allowance (6,843,887 ) (5,948,908 ) Total net deferred tax liabilities $ - $ - We continually evaluate expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The open tax years subject to examination with respect to our operations are 2015 through 2019.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
LONG-TERM DEBT	Dec. 31, 2019
Canfield [Member]
LONG-TERM DEBT	NOTE 5. LONG-TERM DEBT Long-term debt consists of the following vehicle loans, which are collateralized by their underlying vehicles with net carrying values exceeding the outstanding loan amounts : December 31, December 31, 3.53% installment note payable $352 monthly, including interest, through July 2019 $ — $ 2,782 3.79% installment note payable $299 monthly, including interest, through July 2021 5,216 8,532 2.99% installment note payable $350 monthly, including interest, through August 2019 — 2,425 Total 5,216 13,739 Less principal due within one year (3,152 ) (8,241 ) TOTAL LONG-TERM DEBT $ 2,064 $ 5,498 Principal payments due on long-term debt subsequent to December 31, 2019, are as follows: 2020 $ 3,152 2021 2,064 TOTAL $ 5,216

Deficiency in Stockholders' Equ

Deficiency in Stockholders' Equity	6 Months Ended	12 Months Ended
Deficiency in Stockholders' Equity	Jun. 30, 2020	Dec. 31, 2019
Deficiency in Stockholders' Equity	Note 6 – Deficiency in Stockholders’ Equity Series A and B Convertible Preferred Stock As part of the merger consummated on March 31, 2020, all series A and B convertible preferred stock were converted to common stock. If the Company is unable to achieve the capital raise event as defined in the Merger Agreement by September 30, 2020, these shareholders can rescind their common shares back to preferred shares. Below are the new rights to these shareholders if they decide to rescind: Series A Convertible Preferred Stock Rank. The Series A Preferred Stock shall rank, with respect to dividend rights and to rights upon any voluntary or involuntary liquidation, dissolution or winding up of the Company (each, a “Liquidation Event”), (a) senior in preference and priority to the common stock of the Company (the “Common Stock”) and any other class or series of equity security established and designated by the Board of Directors the terms of which do not expressly provide that it ranks senior in preference or priority to or on parity with the Series A Preferred Stock with respect to dividend rights and rights upon a Liquidation Event (collectively, “Junior Securities”), (b) on parity, without preference or priority, with each other class or series of equity security established and designated by the Board of Directors the terms of which expressly provide that it ranks on parity, without preference or priority to, the Series A Preferred Stock with respect to dividend rights and rights upon a Liquidation Event (collectively, “Parity Securities”), and (c) junior in preference and priority to each other class or series of equity security established and designated by the Board of Directors the terms of which expressly provide that it ranks senior in preference or priority to the Series A Preferred Stock with respect to dividend rights and rights upon a Liquidation Event (collectively, “Senior Securities”). Dividends. Holders of shares of the Series A Preferred Stock are entitled to receive, when, as and if declared by the Board, out of funds legally available for the payment of dividends, cumulative cash dividends at an annual rate of eight percent (8%) of the Original Issue Price per share (equal to $.08 per share per annum). Dividends shall accrue on each share of Series A Preferred Stock from the date of issuance thereof, whether paid or not, and shall be cumulative and compounded annually. Liquidation Preference. In the event of any Liquidation Event, the holders of shares of Series A Preferred Stock then outstanding shall be entitled to be paid out of the assets of the Company available for distribution to its stockholders before any payment shall be made to the holders of any Junior Securities by reason of their ownership thereof, an amount per share equal to one hundred fifty percent (150%) of the Series A Original Issue Price (the “Liquidation Preference”), plus the amount of accrued and unpaid dividends thereon from the Original Issue Date through the date of liquidation. If upon any such Liquidation Event the assets of the Company available for distribution to its stockholders shall be insufficient to pay the holders of shares of Series A Preferred Stock the full amount to which they shall be entitled under this, the holders of shares of Series A Preferred Stock and Parity Securities shall share ratably in any distribution of the assets available for distribution in proportion to the respective amounts which would otherwise be payable in respect of the shares held by them upon such distribution if all amounts payable on or with respect to such shares were paid in full. Conversion. The holders of Series A Preferred Stock shall have conversion rights as follows (the “Conversion Rights”): Optional Conversion. Each share of Series A Preferred Stock shall be convertible, at the option of the holder thereof, at any time and from time to time, into such number of fully paid and non-assessable shares of Common Stock as is determined by dividing the Series A Original Issue Price by the Conversion Price (as defined below) in effect at the time of conversion. The Conversion Price at which shares of Common Stock shall be deliverable upon conversion of Series A Preferred Stock without the payment of additional consideration by the holder thereof (the “Conversion Price”) shall initially be $1.28 per share. Such initial Conversion Price, and the rate at which shares of Series A Preferred Stock may be converted into shares of Common Stock, shall be subject to adjustment as provided below. All accrued and unpaid dividends may be converted by each holder of Series A Preferred Stock into Common Stock by first determining the number of shares of Series A Preferred Stock that could be purchased based on the Series A Original Issue Price then in effect and then determining the number of shares of Common Stock such additional shares of Series A Preferred Stock are convertible into. By way of illustration only, if the accrued and unpaid dividends are equal to $100,000, then based on the Series A Original Issue Price of $1.00 and a Conversion Price of $0.85, the holders of Series A Preferred Stock would receive an additional 85,000 shares of Common Stock. Automatic Conversion. Upon the consummation of an underwritten public offering of the Common Stock of the Company (“IPO”) , each share of Series A Preferred Stock shall automatically be converted into such number of fully paid and non-assessable shares of Common Stock at a Conversion Price equal to the lesser of (i) the Conversion Price in effect immediately prior to the consummation of the IPO or (ii) fifty percent (50%) of the public offering price of the Common Stock in the IPO. All accrued and unpaid dividends may be converted by each holder of Series A Preferred Stock into Common Stock by first determining the number of shares of Series A Preferred Stock that could be purchased based on the Series A Original Issue Price then in effect and then determining the number of shares of Common Stock such additional shares of Series A Preferred Stock are convertible into. By way of illustration only, if the accrued and unpaid dividends are equal to $100,000, then based on the Series A Original Issue Price of $1.00 and a Conversion Price of $0.85, the holders of Series A Preferred Stock would receive an additional 85,000 shares of Common Stock. Series B Convertible Preferred Stock Rank. The Series B Preferred Stock shall rank, with respect to dividend rights and to rights upon any voluntary or involuntary liquidation, dissolution or winding up of the Company (each, a “Liquidation Event”), (a) senior in preference and priority to the common stock of the Company (the “Common Stock”) and any other class or series of equity security established and designated by the Board of Directors the terms of which do not expressly provide that it ranks senior in preference or priority to or on parity with the Series B Preferred Stock with respect to dividend rights and rights upon a Liquidation Event (collectively, “Junior Securities”), (b) on parity, without preference or priority, with the Series A Preferred Stock and with each other class or series of equity security established and designated by the Board of Directors the terms of which expressly provide that it ranks on parity, without preference or priority to, the Series B Preferred Stock with respect to dividend rights and rights upon a Liquidation Event (collectively, “Parity Securities”), and (c) junior in preference and priority to each other class or series of equity security established and designated by the Board of Directors the terms of which expressly provide that it ranks senior in preference or priority to the Series B Preferred Stock with respect to dividend rights and rights upon a Liquidation Event (collectively, “Senior Securities”). Dividends. The holders of the Series B Preferred Stock shall be entitled to receive cash dividends, when, as and if declared by the Board, out of any assets legally available therefor, prior and in preference to any declaration or payment of any dividend on any other class of Preferred Stock, except for the Series A Preferred Stock which shall be paid at the same time as the Series B Preferred Stock is paid, and Common Stock of the Corporation at an annual rate of nine percent (9%) of the Original Issue Price per share (equal to $.09 per share per annum) payable out of legally available funds. Dividends shall accrue on each share of Series B Preferred Stock from the date of issuance thereof, whether paid or not, and shall be cumulative and compounded annually. Such dividends shall be payable on the first day of each January, April, July and October commencing with respect to each share of Series B Preferred Stock, on the first of such dates to occur after the issuance of such share (each such date a “Dividend Payment Date”) to the holders of record at the close of business on the fifteenth day of each December, March, June and September, respectively, subject to declaration of such dividends by the Board. All dividends paid with respect to shares of Series B Preferred Stock shall be paid pro rata to the holders entitled thereto. Dividends, if paid, must be paid, on all outstanding shares of Series B Preferred Stock contemporaneously. If any dividend shall not be paid on a Dividend Payment Date, for any reason, the right of the holders to receive such dividend shall not lapse or terminate but each such dividend shall accrue and be paid to such holders, subject to the conversion provisions below. No dividend shall be paid to the holders of any shares of Common Stock until all dividends, including accrued dividends, then owing to the holders of Series B Preferred Stock, shall have been paid in full. Liquidation Preference. In the event of any Liquidation Event, the holders of shares of Series B Preferred Stock then outstanding shall be entitled to be paid out of the assets of the Company available for distribution to its stockholders before any payment shall be made to the holders of any Junior Securities by reason of their ownership thereof, an amount per share equal to one hundred fifty percent (150%) of the Series B Original Issue Price (the “Liquidation Preference”), plus the amount of accrued and unpaid dividends thereon from the Original Issue Date through the date of liquidation. If upon any such Liquidation Event the assets of the Company available for distribution to its stockholders shall be insufficient to pay the holders of shares of Series B Preferred Stock the full amount to which they shall be entitled under this Section , the holders of shares of Series B Preferred Stock and Parity Securities shall share ratably in any distribution of the assets available for distribution in proportion to the respective amounts which would otherwise be payable in respect of the shares held by them upon such distribution if all amounts payable on or with respect to such shares were paid in full. Conversion. The holders of Series B Preferred Stock shall have conversion rights as follows (the “Conversion Rights”): Optional Conversion. Each share of Series B Preferred Stock shall be convertible, at the option of the holder thereof, at any time and from time to time, into such number of fully paid and non-assessable shares of Common Stock as is determined by dividing the Series B Original Issue Price by the Conversion Price (as defined below) in effect at the time of conversion. The Conversion Price at which shares of Common Stock shall be deliverable upon conversion of Series B Preferred Stock without the payment of additional consideration by the holder thereof (the “Conversion Price”) shall initially be $1.28 per share. Such initial Conversion Price, and the rate at which shares of Series B Preferred Stock may be converted into shares of Common Stock, shall be subject to adjustment as provided below. All accrued and unpaid dividends may be converted by each holder of Series B Preferred Stock into Common Stock by first determining the number of shares of Series B Preferred Stock that could be purchased based on the Series B Original Issue Price then in effect and then determining the number of shares of Common Stock such additional shares of Series B Preferred Stock are convertible into. By way of illustration only, if the accrued and unpaid dividends are equal to $100,000, then based on the Series B Original Issue Price of $1.50 and a Conversion Price of $1.28, the holders of Series B Preferred Stock would receive an additional 78,125 shares of Common Stock. Automatic Conversion. Upon the consummation of an underwritten public offering of the Common Stock of the Company (“IPO”), each share of Series B Preferred Stock shall automatically be converted into such number of fully paid and non-assessable shares of Common Stock at a Conversion Price equal to the lesser of (i) the Conversion Price in effect immediately prior to the consummation of the IPO or (ii) fifty percent (50%) of the public offering price of the Common Stock in the IPO. All accrued and unpaid dividends may be converted by each holder of Series B Preferred Stock into Common Stock by first determining the number of shares of Series B Preferred Stock that could be purchased based on the Series B Original Issue Price then in effect and then determining the number of shares of Common Stock such additional shares of Series B Preferred Stock are convertible into. By way of illustration only, if the accrued and unpaid dividends are equal to $100,000, then based on the Series B Original Issue Price of $1.50 and a Conversion Price of $1.28, the holders of Series B Preferred Stock would receive an additional 78,125 shares of Common Stock. Common Stock In 2019, we issued 1,846,078 shares of our common stock in exchange for services provided to us. The shares were valued at $0.73 per share. We recognized share-based compensation expense of $1,354,500, which is classified within the contracted services line on the Statement of Operations. At June 30, 2020, we issued 249,912 shares of common stock in exchange for cash. The shares were valued at $0.73 per share. Treasury Stock Since its inception, we have repurchased shares from our shareholders. To date, we have repurchased 1,226,630 shares, of which 817,753 have been retired. In connection with a 2018 consulting agreement, we were committed to issue the 408,877 shares held in treasury upon the occurrence of certain events or milestones. We issued 136,292 shares in July 2018, 136,292 shares in July 2019 and 136,292 shares on March 31, 2020. Warrant Issuance-Common Stock As part of the sale and issuance of 4,088,765 shares of our Series A Convertible Preferred Stock, we issued 4,088,765 warrants to purchase shares of our common stock at a price of $0.73 per share. The warrants had a five-year term and expired during 2019. As an incentive to convert their Series A preferred stock we issued 1,000,000 new warrants to purchase shares of SBG common stock at $0.18 per share. Concurrently with the consummation of the Merger, these warrants were exchanged for 1,362,922 of Splash Beverage Group, Inc. [Formerly known as Canfield Medical Supply, Inc.] shares. These warrants have a 3-year term. Warrant Issuance-Common Stock As part of the sale and issuance of 5,333,675 shares of our Series B Convertible Preferred Stock, we issued 2,666,839 warrants to purchase shares our common stock at a price of $1.10 per share. The warrants have a 5-year term. At June 30, 2020, there are 1,145,786 warrants outstanding with a weighted average remaining life of 0.3 years. As part of the sale of 100,000 shares of common stock, we issued 325,000 warrants to purchase shares of our common stock at a price of $0.25 per share. These warrants have a 3-year term.	Note 7 – Deficiency in Stockholders’ Equity Common Stock In 2019, we issued 1,846,078 shares of our common stock in exchange for services provided to us. The shares were valued at $0.73 per share. We recognized share-based compensation expense of $1,354,500, which is classified within the contracted services line on the Statement of Operations. In 2018, we issued 906,090 shares of common stock valued at $0.73 per share in exchange for services provided to the Company. On May 28, 2018, we issued to a consultant or its designees common stock equal to 718,682 shares in exchange for services provided to the Company. In December 2018, the full outstanding principal balance of a bridge note of $175,000 and unpaid accrued interest balance of $144,410 was converted to 290,220 shares of the Company’s common stock at $1.10 per share. In October 2018, the full outstanding principal balance of a bridge note of $200,000 and unpaid accrued interest balance of $165,040 was converted to 331,681 shares of the Company’s common stock at $1.10 per share. Certain common shareholders have the right to exchange their common shares for shares of preferred stock or convertible debt if the Company is unable to achieve the capital raise event as defined in the Merger Agreement by September 30, 2020 (see Note 13). Shares would consist of: · Series A Convertible Preferred Stock – 6,276,432 · Series B Convertible Preferred Stock – 7,653,981 · Convertible Debt – 10,560,090 As of December 31, 2019, the convertible debt was still classified as debt on the balance sheet. Series A and B Convertible Preferred Stock As part of the merger consummated on March 31, 2020, all series A and B convertible preferred stock were converted to common stock. If the Company is unable to achieve the capital raise event as defined in the Merger Agreement by September 30, 2020, these shareholders can rescind their common shares back to preferred shares. Below are the new rights to these shareholders if they decide to rescind: Series A Convertible Preferred Stock Rank. The Series A Preferred Stock shall rank, with respect to dividend rights and to rights upon any voluntary or involuntary liquidation, dissolution or winding up of the Company (each, a “Liquidation Event”), (a) senior in preference and priority to the common stock of the Company (the “Common Stock”) and any other class or series of equity security established and designated by the Board of Directors the terms of which do not expressly provide that it ranks senior in preference or priority to or on parity with the Series A Preferred Stock with respect to dividend rights and rights upon a Liquidation Event (collectively, “Junior Securities”), (b) on parity, without preference or priority, with each other class or series of equity security established and designated by the Board of Directors the terms of which expressly provide that it ranks on parity, without preference or priority to, the Series A Preferred Stock with respect to dividend rights and rights upon a Liquidation Event (collectively, “Parity Securities”), and (c) junior in preference and priority to each other class or series of equity security established and designated by the Board of Directors the terms of which expressly provide that it ranks senior in preference or priority to the Series A Preferred Stock with respect to dividend rights and rights upon a Liquidation Event (collectively, “Senior Securities”). Dividends. Holders of shares of the Series A Preferred Stock are entitled to receive, when, as and if declared by the Board, out of funds legally available for the payment of dividends, cumulative cash dividends at an annual rate of eight percent (8%) of the Original Issue Price per share (equal to $.08 per share per annum). Dividends shall accrue on each share of Series A Preferred Stock from the date of issuance thereof, whether paid or not, and shall be cumulative and compounded annually. Liquidation Preference. In the event of any Liquidation Event, the holders of shares of Series A Preferred Stock then outstanding shall be entitled to be paid out of the assets of the Company available for distribution to its stockholders before any payment shall be made to the holders of any Junior Securities by reason of their ownership thereof, an amount per share equal to one hundred fifty percent (150%) of the Series A Original Issue Price (the “Liquidation Preference”), plus the amount of accrued and unpaid dividends thereon from the Original Issue Date through the date of liquidation. If upon any such Liquidation Event the assets of the Company available for distribution to its stockholders shall be insufficient to pay the holders of shares of Series A Preferred Stock the full amount to which they shall be entitled under this, the holders of shares of Series A Preferred Stock and Parity Securities shall share ratably in any distribution of the assets available for distribution in proportion to the respective amounts which would otherwise be payable in respect of the shares held by them upon such distribution if all amounts payable on or with respect to such shares were paid in full. Conversion. The holders of Series A Preferred Stock shall have conversion rights as follows (the “Conversion Rights”): Optional Conversion. Each share of Series A Preferred Stock shall be convertible, at the option of the holder thereof, at any time and from time to time, into such number of fully paid and non-assessable shares of Common Stock as is determined by dividing the Series A Original Issue Price by the Conversion Price (as defined below) in effect at the time of conversion. The Conversion Price at which shares of Common Stock shall be deliverable upon conversion of Series A Preferred Stock without the payment of additional consideration by the holder thereof (the “Conversion Price”) shall initially be $1.28 per share. Such initial Conversion Price, and the rate at which shares of Series A Preferred Stock may be converted into shares of Common Stock, shall be subject to adjustment as provided below. All accrued and unpaid dividends may be converted by each holder of Series A Preferred Stock into Common Stock by first determining the number of shares of Series A Preferred Stock that could be purchased based on the Series A Original Issue Price then in effect and then determining the number of shares of Common Stock such additional shares of Series A Preferred Stock are convertible into. By way of illustration only, if the accrued and unpaid dividends are equal to $100,000, then based on the Series A Original Issue Price of $1.00 and a Conversion Price of $0.85, the holders of Series A Preferred Stock would receive an additional 85,000 shares of Common Stock. Automatic Conversion. Upon the consummation of an underwritten public offering of the Common Stock of the Company (“IPO”) , each share of Series A Preferred Stock shall automatically be converted into such number of fully paid and non-assessable shares of Common Stock at a Conversion Price equal to the lesser of (i) the Conversion Price in effect immediately prior to the consummation of the IPO or (ii) fifty percent (50%) of the public offering price of the Common Stock in the IPO. All accrued and unpaid dividends may be converted by each holder of Series A Preferred Stock into Common Stock by first determining the number of shares of Series A Preferred Stock that could be purchased based on the Series A Original Issue Price then in effect and then determining the number of shares of Common Stock such additional shares of Series A Preferred Stock are convertible into. By way of illustration only, if the accrued and unpaid dividends are equal to $100,000, then based on the Series A Original Issue Price of $1.00 and a Conversion Price of $0.85, the holders of Series A Preferred Stock would receive an additional 85,000 shares of Common Stock. Series B Convertible Preferred Stock Rank. The Series B Preferred Stock shall rank, with respect to dividend rights and to rights upon any voluntary or involuntary liquidation, dissolution or winding up of the Company (each, a “Liquidation Event”), (a) senior in preference and priority to the common stock of the Company (the “Common Stock”) and any other class or series of equity security established and designated by the Board of Directors the terms of which do not expressly provide that it ranks senior in preference or priority to or on parity with the Series B Preferred Stock with respect to dividend rights and rights upon a Liquidation Event (collectively, “Junior Securities”), (b) on parity, without preference or priority, with the Series A Preferred Stock and with each other class or series of equity security established and designated by the Board of Directors the terms of which expressly provide that it ranks on parity, without preference or priority to, the Series B Preferred Stock with respect to dividend rights and rights upon a Liquidation Event (collectively, “Parity Securities”), and (c) junior in preference and priority to each other class or series of equity security established and designated by the Board of Directors the terms of which expressly provide that it ranks senior in preference or priority to the Series B Preferred Stock with respect to dividend rights and rights upon a Liquidation Event (collectively, “Senior Securities”). Dividends. The holders of the Series B Preferred Stock shall be entitled to receive cash dividends, when, as and if declared by the Board, out of any assets legally available therefor, prior and in preference to any declaration or payment of any dividend on any other class of Preferred Stock, except for the Series A Preferred Stock which shall be paid at the same time as the Series B Preferred Stock is paid, and Common Stock of the Corporation at an annual rate of nine percent (9%) of the Original Issue Price per share (equal to $.09 per share per annum) payable out of legally available funds. Dividends shall accrue on each share of Series B Preferred Stock from the date of issuance thereof, whether paid or not, and shall be cumulative and compounded annually. Such dividends shall be payable on the first day of each January, April, July and October commencing with respect to each share of Series B Preferred Stock, on the first of such dates to occur after the issuance of such share (each such date a “Dividend Payment Date”) to the holders of record at the close of business on the fifteenth day of each December, March, June and September, respectively, subject to declaration of such dividends by the Board. All dividends paid with respect to shares of Series B Preferred Stock shall be paid pro rata to the holders entitled thereto. Dividends, if paid, must be paid, on all outstanding shares of Series B Preferred Stock contemporaneously. If any dividend shall not be paid on a Dividend Payment Date, for any reason, the right of the holders to receive such dividend shall not lapse or terminate but each such dividend shall accrue and be paid to such holders, subject to the conversion provisions below. No dividend shall be paid to the holders of any shares of Common Stock until all dividends, including accrued dividends, then owing to the holders of Series B Preferred Stock, shall have been paid in full. Liquidation Preference. In the event of any Liquidation Event, the holders of shares of Series B Preferred Stock then outstanding shall be entitled to be paid out of the assets of the Company available for distribution to its stockholders before any payment shall be made to the holders of any Junior Securities by reason of their ownership thereof, an amount per share equal to one hundred fifty percent (150%) of the Series B Original Issue Price (the “Liquidation Preference”), plus the amount of accrued and unpaid dividends thereon from the Original Issue Date through the date of liquidation. If upon any such Liquidation Event the assets of the Company available for distribution to its stockholders shall be insufficient to pay the holders of shares of Series B Preferred Stock the full amount to which they shall be entitled under this Section , the holders of shares of Series B Preferred Stock and Parity Securities shall share ratably in any distribution of the assets available for distribution in proportion to the respective amounts which would otherwise be payable in respect of the shares held by them upon such distribution if all amounts payable on or with respect to such shares were paid in full. Conversion. The holders of Series B Preferred Stock shall have conversion rights as follows (the “Conversion Rights”): Optional Conversion. Each share of Series B Preferred Stock shall be convertible, at the option of the holder thereof, at any time and from time to time, into such number of fully paid and non-assessable shares of Common Stock as is determined by dividing the Series B Original Issue Price by the Conversion Price (as defined below) in effect at the time of conversion. The Conversion Price at which shares of Common Stock shall be deliverable upon conversion of Series B Preferred Stock without the payment of additional consideration by the holder thereof (the “Conversion Price”) shall initially be $1.28 per share. Such initial Conversion Price, and the rate at which shares of Series B Preferred Stock may be converted into shares of Common Stock, shall be subject to adjustment as provided below. All accrued and unpaid dividends may be converted by each holder of Series B Preferred Stock into Common Stock by first determining the number of shares of Series B Preferred Stock that could be purchased based on the Series B Original Issue Price then in effect and then determining the number of shares of Common Stock such additional shares of Series B Preferred Stock are convertible into. By way of illustration only, if the accrued and unpaid dividends are equal to $100,000, then based on the Series B Original Issue Price of $1.50 and a Conversion Price of $1.28, the holders of Series B Preferred Stock would receive an additional 78,125 shares of Common Stock. Automatic Conversion. Upon the consummation of an underwritten public offering of the Common Stock of the Company (“IPO”), each share of Series B Preferred Stock shall automatically be converted into such number of fully paid and non-assessable shares of Common Stock at a Conversion Price equal to the lesser of (i) the Conversion Price in effect immediately prior to the consummation of the IPO or (ii) fifty percent (50%) of the public offering price of the Common Stock in the IPO. All accrued and unpaid dividends may be converted by each holder of Series B Preferred Stock into Common Stock by first determining the number of shares of Series B Preferred Stock that could be purchased based on the Series B Original Issue Price then in effect and then determining the number of shares of Common Stock such additional shares of Series B Preferred Stock are convertible into. By way of illustration only, if the accrued and unpaid dividends are equal to $100,000, then based on the Series B Original Issue Price of $1.50 and a Conversion Price of $1.28, the holders of Series B Preferred Stock would receive an additional 78,125 shares of Common Stock. Undesignated Preferred Stock The Company has the ability to authorize Series A and Series B Convertible Preferred Stock. Treasury Stock Since its inception, we have repurchased shares from our shareholders. To date, we have repurchased 1,226,630 shares, of which 817,753 have been retired. In connection with a 2018 consulting agreement, we are committed to issue 408,877 shares held in treasury upon the occurrence of certain events or milestones. We issued, out of treasury, 136,292 shares in July 2018 and 136,292 shares in July 2019. Warrant Issuance-Common Stock As part of the sale and issuance of 3,913,414 shares of our Series B Convertible Preferred Stock of SBG, we issued warrants to purchase 2,666,837 shares of our common stock at a price of $1.10 per share. The warrants have a 5-year term. At December 31, 2019, there are 2,593,486 warrants outstanding with a weighted average remaining life of 0.9 years.
Canfield [Member]
Deficiency in Stockholders' Equity		NOTE 6. STOCKHOLDERS’ EQUITY Common Stock In June 2019, the Company received net proceeds of $100,000 from the sale of 336,000 shares of no-par value common stock at $0.298 per share. In July 2018, the Company received net proceeds of $2,000 from the sale of 200,000 shares of no-par value common stock at $0.01 per share. 2019 Stock Options Granted On November 26, 2019, the Board granted stock options to each of two officers, one director, and one advisor . The options expire in five years from the issuance date, have an exercise price of $0.55, and were immediately vested and exercisable. . For the year ended December 31, 2019 Number of shares 300,000 Fair market value per share $ 0.54 Stock based compensation recognized $ 160,786 As of December 31, 2019, total unrecognized compensation remaining to be recognized in future periods totaled $0. The fair value of each option award above is estimated using the Black-Scholes option-pricing model with the following assumptions at the measurement date, which was deemed to be the November 26, 2019 grant date: Measurement date Dividend yield 0 % Expected volatility 314.95 % Risk-free interest rate 1.58 % Expected life (years) 2 Stock Price $ 0.55 Exercise Price $ 0.55 A summary of the activity for the Company's stock options is as follows: December 31, 2019 Shares Weighted Average Outstanding, beginning of year 0 $ 0 Granted 300,000 $ 0.55 Exercised 0 $ 0 Canceled 0 $ 0 Outstanding, end of year 300,000 $ 0.55 Weighted average fair value of options granted $ 0.55

Share-Based Payments

Share-Based Payments	6 Months Ended	12 Months Ended
Share-Based Payments	Jun. 30, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Share-Based Payments	Note 7 – Share-Based Payments Warrant Issuance-GMA Consulting Services We issued 1,362,922 warrants to purchase shares of our common stock at $0.007 per share as part of our consulting agreement with GMA, at December 31, 2019, the weighted average life of the outstanding warrants is 3.75 years. The warrants entitle the holder to purchase one share per warrant of the Company’s common stock at a price of $0.01 per share during the five-year period commencing on October 2, 2018, or, if greater, the number of common shares with a market value equivalent to two percent of the enterprise value of the Company at an exercise price of $0.008 per share. As an incentive for GMA to convert their debt and accrued interest into shares of common stock, we retired the original 1,362,922 warrants and issued 2,725,844 pre-merger new warrants to purchase shares of our common stock at $0.18 per share. These warrants have a 3-year term. Stock Plan We have adopted the 2012 Stock Incentive Plan for SBG (the “Plan”), which provides for the grant of common stock and stock options to employees. We have reserved 4,088,765 shares for issuance under the Plan. The option exercise price generally may not be less than the underlying stock’s fair market value at the date of the grant and generally have a term of ten years. On December 31, 2018, the sole option holder at the time, our CEO, exercised his options to purchase 2,657,698 shares of common stock at a purchase price of $0.12 per share, totaling $312,000, which total purchase price was paid by the cancelation of the equivalent amount of debt owed by us to the CEO. On December 7, 2019, our Board of Directors granted 1,124,410 options to certain employees and consultants. None of these options were exercised at June 30, 2020. There are 1,124,410 options issued and outstanding under the Plan at June 30, 2020. As of June 30, 2020, the total number of options available for grant is 306,657. We measure employee stock-based awards at the grant-date fair value and recognizes employee compensation expense on a straight-line basis over the vesting period of the award. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions, including the fair value of our common stock, and for stock options, the expected life of the option, and expected stock price volatility and exercise price. We used the Black-Scholes option pricing model to value its stock option awards. The assumptions used in calculating the fair value of stock- based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards. The expected life of stock options was estimated using the “simplified method,” which calculates the expected term as the midpoint between the weighted average time to vesting and the contractual maturity, we have limited historical information to develop reasonable expectations about future exercise patterns and employment duration for its stock options grants. The simplified method is based on the average of the vesting tranches and the contractual life of each grant. For stock price volatility, we use comparable public companies as a basis for its expected volatility to calculate the fair value of options granted. The risk-free interest rate is based on U.S. Treasury notes with a term approximating the expected life of the option. The estimation of the number of stock awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from the Company’s current estimates, such amounts are recognized as an adjustment in the period in which estimates are revised. We recognized stock-based compensation expense of $265,589 for the year ended December 31, 2019. There was no unrecognized compensation cost related to stock option awards at June 30, 2020. Concurrently with the consummation of the Merger, options to purchase 825,000 SBC shares were converted to options to purchase 1,124,410 Splash Beverage Group, Inc. [Formerly Canfield Medical Supply, Inc.] shares. Options Weighted Average Exercise Price Outstanding - beginning of year 1,124,410 $ 0.77 Granted — Exercised — $ — Cancelled/forfeited — $ — Outstanding - June 30, 2020 1,124,410 $ 0.77 Exercisable at June, 30 2020 1,124,410 $ 0.77 Weighted average grant date fair value of options during year N/A Weighted average duration to expiration of outstanding options at June 30, 2020 4.8	Note 8 – Share-Based Payments Warrant Issuance-Loan Agreements In 2014, the Company issued seven (7) warrants for the purchase of 1,362,922 shares of the Company’s common stock. The warrants were issued with various loan agreements as described above in Note 4. Two warrants for a total of 136,292 shares of common stock were issued with exercise prices of $0.73 per share and five warrants for a total of 1,226,630 shares of common stock were issued with an exercise price of $0.92 per share. The Company estimated the fair value of the warrants totaling $161,626 based on its estimate of the fair value of the Company’s common stock at the issuance date, an average risk-free interest rate of 1.69%, the estimated life of half of the term of the warrant, a zero dividend yield and, a volatility rate of 50%, which was recorded as a discount to the notes and amortized over the notes’ lives under the effective interest rate method. The fair value of the warrants were expensed over the life of the loans which was 12 months. These warrants have expired as of December 31, 2018. Warrant Issuance-GMA Consulting Services During 2018, we issued warrants to purchase 1,362,922 shares of our common stock at $0.007 per share as part of our consulting agreement with GMA (see Note 4), At December 31, 2019, the weighted average life of the outstanding warrants is 3.75 years. The warrants entitle the holder to purchase one share per warrant of the Company’s common stock at a price of $0.007 per share during the five-year period commencing on October 2, 2018, or, if greater, the number of common shares with a market value equivalent to two percent of the enterprise value of the Company at an exercise price of $0.006 per share. Stock Plan We have adopted the 2012 Stock Incentive Plan (the “Plan”), which provides for the grant of common stock and stock options to employees. We have reserved 4,088,765 shares for issuance under the Plan. The option exercise price generally may not be less than the underlying stock’s fair market value at the date of the grant and generally have a term of ten years. On December 31, 2018, the sole option holder at the time, our CEO, exercised his options to purchase 2,657,698 shares of common stock at a purchase price of $0.12 per share, totaling $312,000, which total purchase price was paid by the cancelation of the equivalent amount of debt owed by us to the CEO. On December 7, 2019, our Board of Directors granted 1,124,410 options to certain employees and consultants. None of these options were exercised at December 31, 2019. There are 1,124,410 options issued and outstanding under the Plan at December 31, 2019. As of December 31, 2019, the total number of options available for grant is 306,657. We measure employee stock-based awards at the grant-date fair value and recognizes employee compensation expense on a straight-line basis over the vesting period of the award. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions, including the fair value of our common stock, and for stock options, the expected life of the option, and expected stock price volatility and exercise price. We used the Black-Scholes option pricing model to value its stock option awards. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards. The expected life of stock options was estimated using the “simplified method,” which calculates the expected term as the midpoint between the weighted average time to vesting and the contractual maturity, we have limited historical information to develop reasonable expectations about future exercise patterns and employment duration for its stock options grants. The simplified method is based on the average of the vesting tranches and the contractual life of each grant. For stock price volatility, we use comparable public companies as a basis for its expected volatility to calculate the fair value of options granted. The risk-free interest rate is based on U.S. Treasury notes with a term approximating the expected life of the option. The estimation of the number of stock awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from the Company’s current estimates, such amounts are recognized as an adjustment in the period in which estimates are revised. We recognized stock-based compensation expense of $265,589 and $0 for the years ended December 31, 2019 and 2018, respectively. There was no unrecognized compensation cost related to stock option awards at December 31, 2019. A summary of information related to stock options for the years ended December 31, 2019 and 2018 is as follows: December 31, 2019 December 31, 2018 Weighted Average Weighted Average Options Exercise Price Options Exercise Price Outstanding - beginning of year - $ - 2,657,698 $ 0.12 Granted 1,124,410 $ 0.73 . Exercised - $ - (2,657,698 ) $ (0.12 ) Cancelled/forfeited - $ - - Outstanding - end of year 1,124,410 $ 0.73 - Exercisable at end of year 1,124,410 $ 0.73 - Weighted average grant date fair value of options during year N/A N/A Weighted average duration to expiration of outstanding options at year-end 5.0 N/A

Related Parties

Related Parties	6 Months Ended	12 Months Ended
Related Parties	Jun. 30, 2020	Dec. 31, 2019
Related Parties	Note 8 – Related Parties During the normal course of business, we incurred expenses related to services provided by our CEO or Company expenses paid by our CEO, resulting in related party payables, net of $517,875 as of June 30, 2020. The related party payable to the CEO bears no interest payable and is due on demand. We also assumed a $50,000 note for the President of WesBev who is the majority shareholder of Splash Beverage Group, Inc. [Formerly known as Canfield Medical Supply, Inc.]. There are related party notes payable of $0 outstanding as of June 30, 2020 as discussed in Note 4.	Note 9 – Related Parties During the normal course of business, we incurred expenses related to services provided by our CEO or Company expenses paid by our CEO, resulting in related party payables, net of $429,432 and $302,934 as of December 31, 2019 and 2018, respectively. The related party payable to the CEO bears no interest payable and is due on demand. During 2018, $312,000 of the related party was paid in kind as the CEO exercised 2,657,698 options to acquire common stock at $0.12 per share against the payable. There are related party notes payable of $1,505,100 and $1,375,100 outstanding as of December 31, 2019 and 2018, respectively, as discussed in Note 4.
Canfield [Member]
Related Parties		NOTE 4. RELATED PARTY LOAN On June 21, 2019, the Company entered into a short-term loan with Michael West, an officer of the Company, for $276,550. The loan has a one-year term from June 21, 2019, and is non-interest bearing. The Company made payments of $78,701 on this loan, resulting in a loan balance of $197,849 and $0 as of December 31, 2019 and December 31, 2018, respectively.

Investment in Salt Tequila USA,

Investment in Salt Tequila USA, LLC	6 Months Ended	12 Months Ended
Investment in Salt Tequila USA, LLC	Jun. 30, 2020	Dec. 31, 2019
Investments, All Other Investments [Abstract]
Investment in Salt Tequila USA, LLC	Note 9 – Investment in Salt Tequila USA, LLC On December 9, 2013, we entered into a marketing and distribution agreement with SALT Tequila USA, LLC (“SALT”) in Mexico for the manufacturing of our product line. The agreement was for a one-year term with an additional two-year renewal. On December 28, 2015, the agreement was extended through 2020. In the December 9, 2013 agreement, we received a 5% ownership interest in SALT, 12 months after the date of the agreement we received an additional 5% ownership interest in SALT, and 24 months after the date of the agreement we received an additional 5% interest, resulting in a total interest of 15% in SALT. We have not recorded the cost of the investment or our share of its results of operations as the amounts are considered immaterial. SALT also has sold product to an unrelated international alcohol distributor, American Spirits Exchange, for preliminary market testing in 9 of 16 states that they distribute to, that are government-controlled alcohol resellers. In 2019 we had no sales for SALT Tequila. On December 31, 2018, we created a Mexican subsidiary, Splash MEX SA DE CV (“Splash Mex”) for the exporting of SALT Tequila from Mexico to the USA, South and Central Americas. Splash Mex will also act as the manufacturing and distribution agent of TapouT in Central and South Americas. Applications for the appropriate licenses required for import and wholesale of alcohol in the USA have been completed for at the Federal and State levels. These licenses will permit direct alcohol sales to distributors and wholesalers thereby limiting the use of agents for importing SALT Tequila to the USA for distribution. On March 26, 2020, we entered into a new amended stock sale and purchase agreement. The agreement is for $1,000,000 to be paid in 4 tranches of $250,000 and entitles us to additional equity interest in Salt Tequila USA, LLC as follows: ● Tranche 1 – 7.5% ● Tranche 2 – 5.0% ● Tranche 3 – 5.0% ● Tranche 4 – 5.0% Once all tranches are paid-out we will have a total equity stake of 37.5% of Salt Tequila USA, LLC.	Note 10 – Investment in Salt Tequila USA, LLC On December 9, 2013, we entered into a marketing and distribution agreement with SALT Tequila USA, LLC (“SALT”) in Mexico for the manufacturing of our product line. The agreement was for a one-year term with an additional two-year renewal. On December 28, 2015, the agreement was extended through 2020. In the December 9, 2013 agreement, we received a 5% ownership interest in SALT, 12 months after the date of the agreement we received an additional 5% ownership interest in SALT, and 24 months after the date of the agreement we received an additional 5% interest, resulting in a total interest of 15% in SALT. We have not recorded the cost of the investment or our share of its results of operations as the amounts are considered immaterial. SALT also has sold product to an unrelated international alcohol distributor, American Spirits Exchange, for preliminary market testing in 9 of 16 states that they distribute to, that are government-controlled alcohol resellers. In 2018 and 2019 we had no sales of SALT Tequila. On December 31, 2018, we created a Mexican subsidiary, Splash MEX SA DE CV (“Splash Mex”) for the exporting of SALT Tequila from Mexico to the USA, South and Central Americas. Splash Mex will also act as the manufacturing and distribution agent of TapouT in Central and South Americas. Applications for the appropriate licenses required for import and wholesale of alcohol in the USA have been completed for at the Federal and State levels. These licenses will permit direct alcohol sales to distributors and wholesalers thereby limiting the use of agents for importing SALT Tequila to the USA for distribution.

Operating Lease Obligations

Operating Lease Obligations	6 Months Ended	12 Months Ended
Operating Lease Obligations	Jun. 30, 2020	Dec. 31, 2019
Notes to Financial Statements
Operating Lease Obligations	Note 10 – Operating Lease Obligations Effective July 2018, we entered into a lease agreement for the right to use and occupy office space. The lease term commenced July 1, 2018 and is scheduled to expire after 36 months, on June 30, 2021. Prior to the current lease, we entered into a lease agreement in 2014 for the right to use and occupy office space. The lease term commenced November 1, 2014 and was scheduled to expire after 62 months, on March 31, 2020. The lease was terminated in February 2018. Effective November 2019, we entered into a new lease agreement for our NY affiliate. The lease is for six months and will expire on April 30, 2020. This lease was not subjected to the new lease standard, Topic 842. Effective November 2019, we entered into a new lease with Interport Logistics, LLC. The lease term commenced on November 11, 2019 and is scheduled to expire on November 11, 2020. Effective May 2019, we entered into a new lease in Mexico. The lease commenced May 1, 2019 and is scheduled to expire after 24 months, on April 1, 2021. The following table presents the discounted present value of minimum lease payments for our office and warehouses to the amounts reported as financial lease liabilities on the condensed consolidated balance sheet at June 30, 2020: Undiscounted Future Minimum Lease Payments Operating Lease 2020 $ 47,456 2021 59,291 Thereafter 29,086 Total 135,832 Amount representing imputed interest (5,732) Total operating lease liability 130,101 Current portion of operating lease liability 89,950 Operating lease liability, non-current $ 40,151 The table below presents information for lease costs related to our operating leases at June 30, 2020: Operating lease cost: Amortization of leased assets $ 87,798 Interest of lease liabilities 9,180 Total operating lease cost $ 96,978 The table below presents lease-related terms and discount rates at June 30, 2020: Remaining term on leases 10 to 28 months Incremented borrowing rate 5.0 %	Note 11 – Operating Lease Obligations Effective July 2018, we entered into a lease agreement for the right to use and occupy office space. The lease term commenced July 1, 2018 and is scheduled to expire after 36 months, on June 30, 2021. Total rent expense for the ten months, beginning in March, in 2018 was $32,855. Prior to the current lease, we entered into a lease agreement in 2014 for the right to use and occupy office space. The lease term commenced November 1, 2014 and was scheduled to expire after 62 months, on December 31, 2019. The lease was terminated in February 2018. Total rent expense for the two months in 2018 was $19,641. Effective November 2019, we entered into a new lease agreement for our NY affiliate. The lease is for six months and will expire on April 30, 2020. This lease was not subjected to the new lease standard, Topic 842. Effective November 2019, we entered into a new lease with Interport Logistics, LLC. The lease term commenced on November 11, 2019 and is scheduled to expire on November 11, 2020. This lease was subjected to the new lease standard, Topic 842. Effective May 2019, we entered into a new lease in Mexico. The lease commenced May 1, 2019 and is scheduled to expire after 24 months, on April 1, 2021. This lease was subjected to the new lease standard, Topic 842. The following table presents a reconciliation of the undiscounted future minimum lease payments, under the leases for our office and warehouses to the amounts reported as financial lease liabilities on the consolidated balance sheet at December 31, 2019: Undiscounted Future Minimum Lease Payments Operating Lease 2020 $ 87,734 2021 59,291 Thereafter 25,911 Total 172,936 Amount representing imputed interest (9,196 ) Total operating lease liability 163,740 Current portion of operating lease liability (81,502 ) Operating lease liability, non-current $ 82,238 The table below presents information for lease costs related to our operating leases at December 31, 2019: Operating lease cost: Amortization of leased assets $ 52,692 Interest of lease liabilities 5,716 Total operating lease cost $ 58,408 The table below presents lease-related terms and discount rates at December 31, 2019: Remaining term on leases 16 to 34 months Incremented borrowing rate 5.0%

Line of Credit

Line of Credit	6 Months Ended	12 Months Ended
Line of Credit	Jun. 30, 2020	Dec. 31, 2019
Line of Credit	Note 11 – Line of Credit At June 30, 2020 SBG owed $68,000 to a financial institution under a revolving line of credit which is classified within other current liabilities. The line of credit is secured by the assets of SBG is due on demand, and bears interest at variable rates approximately 6.1% at June 30, 2020. Interest expense under the note was approximately $900 during the three months ended June 30, 2020. Interest expense under the note was approximately $2,000 during the six months ended June 30, 2020.
Canfield [Member]
Line of Credit		NOTE 3. LINE OF CREDIT At December 31, 2019 and December 31, 2018, the Company owed a bank $69,534 and $66,181, respectively, under a revolving line of credit. The line of credit is secured by all Company assets, is capped at $100,000, is due on demand, and bears interest at variable rates approximating 7% on average. Interest expense under the note totaled $5,410 and $4,327 during the years ended December 31, 2019 and 2018, respectively. During 2019 and 2018, the Company made net borrowings $3,353 and $3,803, respectively.

PPP Loan

PPP Loan	6 Months Ended
PPP Loan	Jun. 30, 2020
Notes to Financial Statements
PPP Loan	Note 12 – PPP Loan On January 30, 2020, the World Health Organization (“WHO”) announced a global health emergency because of a new strain of coronavirus originating in Wuhan, China (the “COVID-19 outbreak”) and the risks to the international community as the virus spreads globally beyond the point of origin. On March 20, 2020, the WHO classified the COVID-19 outbreak as a pandemic, based on the rapid increase in exposure globally. In response to the COVID-19 outbreak in the United States, the CARES Act (the “Act”) was passed by Congress and signed into law on March 27, 2020. In connection with the CARES Act, the Company and its subsidiary applied for and received loans with an original aggregate principal balance of approximately $158,000. These loans and interest will be forgiven as long as the funds are used for qualifying expenditures as outlined in the Act. The loans bear interest at 1%, with an 18 month term, and has a 6-month initial payment deferral.

Business Combinations

Business Combinations	6 Months Ended
Business Combinations	Jun. 30, 2020
Business Combinations [Abstract]
Business Combinations	Note 13 – Business Combinations As stated in Note 1, we consummated the merger of SBG on March 31, 2020 which was accounted for as a reverse merger. The value of our merger was approximately $9.2 million based on the valuation of the SBG equity on the date of consummation. The following summarizes our allocation of the purchase price for the acquisition: Cash and cash equivalents $ 72,442 Accounts receivable $ 311,586 Inventory $ 21,415 Property and equipment $ 38,110 Goodwill $ 9,448,832 Accounts payable, accrued expenses and other liabilities $ 719,221 Purchase price $ 9,173,164

Segment Reporting

Segment Reporting	6 Months Ended
Segment Reporting	Jun. 30, 2020
Segment Reporting [Abstract]
Segment Reporting	Note 14 – Segment Reporting The Company evaluates segment reporting in accordance with the FASB Accounting Standards Codification Topic 280, Segment Reporting, each reporting period, including evaluating the reporting package reviewed by the Chief Executive Officer and Chief Financial Officer. Three-Months Ending Six-Months Ending Revenue Q2 2020 Q2 2019 Q2 2020 Q2 2019 Beverages 412,729 42,775 524,732 48,105 Medical Devices 199,579 — 199,579 — Total Revenues 612,308 42,775 724,311 48,105 Total assets June 2020 December 2019 Beverages 1,172,224 605,314 Medical Devices 9,763,660 — Total Assets 10,935,884 605,314

Commitment and Contingencies

Commitment and Contingencies	6 Months Ended	12 Months Ended
Commitment and Contingencies	Jun. 30, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitment and Contingencies	Note 15 – Commitment and Contingencies We are a party to asserted claims and are subject to regulatory actions in the ordinary course of business. The results of such proceedings cannot be predicted with certainty, but we do not anticipate that the outcome, if any, arising out of any such matter will have a material adverse effect on its business, financial condition or results of operations. Capital Raise In connection with the merger we are committed to our previous preferred stock and debt holders to raise $9 million in a secondary IPO, as defined in the agreements. Stock Price Guarantee We have a commitment to issue additional shares associated with specific stock price guarantee granted to an investor. See Note 4.	Note 12 - Contingencies We are a party to asserted claims and are subject to regulatory actions in the ordinary course of business. The results of such proceedings cannot be predicted with certainty, but the Company does not anticipate that the outcome, if any, arising out of any such matter will have a material adverse effect on its business, financial condition or results of operations. Litigation On April 24, 2017, a note holder filed a complaint against the Company for a promissory note in default. The note holder is requesting summary judgment in the amount of $246,632.

LEASE COMMITMENTS

LEASE COMMITMENTS	12 Months Ended
LEASE COMMITMENTS	Dec. 31, 2019
Canfield [Member]
LEASE COMMITMENTS	NOTE 7. LEASE COMMITMENTS The Company rents office space under a non-cancellable lease through September 2020 with monthly payments of approximately $2,292. Pursuant to ASC 842, an operating lease right-of-use (“ROU”) asset and liability were recognized at January 1, 2019 based on the present value of lease payments over the remaining lease term. The ROU asset represents the Company’s right to use the underlying office space asset for the lease term, and the lease liability represents the Company’s obligation to make lease payments arising from the lease. Generally, the implicit rate of interest in arrangements is not readily determinable and the Company utilizes its incremental borrowing rate in determining the present value of lease payments. The operating lease ROU asset includes any lease payments made and excludes lease incentives. The Company recognized $27,504 in lease expense during each of the years ended December 31, 2019 and 2018. Remaining lease term at December 31, 2019 (in months) 9 Discount rate 5 % Year Ended December 31, 2019 Operating lease expense $ 27,504 Cash paid for amounts included in measurement of lease liability $ 27,504 The supplemental balance sheet information related to leases for the period is as follows: Right-of-Use Asset ROU Asset, January 1, 2019 $ 43,677 Amortization of ROU Asset (24,959 ) ROU Asset, December 31, 2019 $ 18,718 Maturities of the Company’s lease liabilities are as follows: Year Ending Payments 2020 $ 20,628 Less: Imputed interest/present value discount (1,910 ) Present value of lease liability at December 31, 2019 $ 18,718

Subsequent Events

Subsequent Events	6 Months Ended	12 Months Ended
Subsequent Events	Jun. 30, 2020	Dec. 31, 2019
Subsequent Events	Note 16 – Subsequent Events Private Placement Memorandum (PPM) Our Board of Directors has determined that it is in the best interests of the Corporation and its stockholders to obtain working capital by conducting a private placement offering of 2,727,272 shares of the common stock of the Company, no par value per share at a purchase price of $1.10 per share for aggregate gross proceeds of $3,000,000. As part of the PPM, each common share holds one-half warrant. As of August 14, 2020 the company has not sold any shares. Company Name Change In July 2020, we filed a Certificate of Amendment of Articles of Incorporation to change our name to Splash Beverage Group Inc. On July 31, 2020, we received approval from FINRA regarding our name change. New Stock Issuance On July 1, 2020, we enter a subscription agreement with one of our existing shareholders for $110,000 in exchange for 100,000 of our common stock at $1.10 per share. As part of the agreement we granted 325,000 warrants at a purchase price of $0.25 per warrant. On July 8, 2020, we enter a subscription agreement with one of our existing shareholders for $500,000 in exchange for 454,546 of our common stock at $1.10 per share. As part of the agreement we granted 554,546 warrants.	Note 13 – Subsequent Events TapouT Licensing Agreement Effective January 1, 2020, we have amended our license agreement with TapouT as previously disclosed in Note 5. The agreement has been extended through December 31, 2022. Under the terms of the amendment, we are required to make guaranteed minimum royalty monthly payments of $45,000 through December 31, 2022. We also are required to meet a minimum net sales threshold of $9,000,000 for 2020. There can be no assurance that the net sales threshold will be achieved, or that further amendments to the agreement will be executed for it to remain effective in 2021 and later periods. SALT Tequila Purchase Agreement On March 26, 2020, we entered into a new amended stock sale and purchase agreement. The agreement is for $1,000,000 to be paid in 4 tranches of $250,000 and entitles us to additional equity interest in Salt Tequila USA, LLC as follows: ● Tranche 1 – 7.5% ● Tranche 2 – 5.0% ● Tranche 3 – 5.0% ● Tranche 4 – 5.0% Once all tranches are paid-out we will have a total equity stake of 37.5% of Salt Tequila USA, LLC. Merger with Canfield Medical Supply, Inc. As previously described in Note 1, Splash entered into a Merger Agreement with CMS. Upon completion of the merger, the Splash shareholders collectively own, as a group, on a fully diluted basis approximately 85% of the combined company. The Merger Agreement was consummated on March 31, 2020. As part of the merger, pursuant to a Promissory Note Conversion Agreement, all outstanding debt of Splash, except for $450,000 in principal, was converted in common shares of the combined entity. Under the Promissory Note Conversion Agreement, if the Company shall fail to raise $9,000,000 of additional capital no later than six months from the date of the Merger, then the holder may seek to rescind the Promissory Note Conversion Agreement, return the Note Conversion Shares and receive a replacement promissory note from the Company. In addition, in connection with the Merger, pursuant to Preferred Stock Conversion Agreements, all Series A Convertible Preferred Stock and Series B Convertible Preferred Stock, and accreted dividends of Splash were converted into common shares of the combined entity, and have been reflected as outstanding for all periods presented. Under the Preferred Stock Conversion Agreement, if the Company shall fail to raise $9,000,000 of additional capital no later than six months from the date of the Merger, then the holder may seek to rescind the Preferred Stock Conversion Agreement, return the Preferred Stock Conversion Shares and receive replacement shares of preferred stock from the Company. Alcohol License On February 4, 2020 we received a Florida Alcohol License. This license gives us the ability to import and sell liquor within the United States. Warrant Expiration Subsequent to December 31, 2019, warrants to purchase 754,741 shares of our common stock have expired. Mezzanine Equity As part of the merger, dated March 31, 2020, we converted the majority of our debt into equity. As stated in the debt conversion agreements, each debt holder can convert their shares back to debt if we are not able to adequately raise $9,000,000 additional capital within six months of the date of the merger. As a result, these shares have been classified as mezzanine equity in the consolidated balance sheet on March 31, 2020. Q1 2020 Notes Received During the first quarter of 2020, we received $1.5 million from one of our shareholders to be used to finance the operations of the Company. As part of the merger, the entire $1.5 million was converted into mezzanine equity.
Canfield [Member]
Subsequent Events		NOTE 9. SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date these financial statements were issued and determined that there are no reportable subsequent events.

UNAUDITED PRO FORMA CONSOLIDATE

UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS	6 Months Ended
UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS	Jun. 30, 2020
Condensed Financial Information Disclosure [Abstract]
UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS	UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS The following unaudited pro forma consolidated financial statement gives effect to the Merger Agreement transaction (the "Merger Agreement") between Canfield Medical Supply, Inc. (“CMS”) and Splash Beverage Group, Inc. ("SBG"). In the Merger Agreement, CMS issued 54,677,690 shares of its common stock to the shareholders of SBG in exchange for all of the issued and outstanding common shares of SBG, which resulted in SBG becoming a wholly-owned subsidiary of CMS. CMS also issued warrants to acquire 6,024,174 shares of its common stock to existing SBG warrant holders. As owners and management of SBG have voting and operating control of CMS following the Merger Agreement, the transaction is accounted for as a reverse acquisition. The unaudited pro forma consolidated financial statements presented below are prepared by applying the acquisition method of accounting to a business combination that is a reverse acquisition. Pro forma adjustments which give effect to certain transactions occurring as a direct result of the Merger Agreement are described in the accompanying unaudited notes presented on the following page. The accompanying unaudited pro forma consolidated statement of operations for the year ended December 31, 2019 presents the combined results of operations as if the Reverse Acquisition had occurred on January 1, 2019. These unaudited pro forma consolidated financial statements are presented for illustrative purposes only and are not necessarily indicative of the consolidated financial position or results of operations in future periods or the results that actually would have been realized had CMS and SBG been a combined company during the specified periods. The unaudited pro forma consolidated financial statements, including the notes thereto, are qualified in their entirety by reference to, and should be read in conjunction with, SBG's audited financial statements at and for the years ended December 31, 2019 and 2018, SBG’s Q2 2020 Form 10-Q and CMS's audited financial statements for the years ended December 31, 2019 and 2018, as included in herein for the year ended December 31, 2019. Pro Forma Pro Forma Condensed Splash Canfield Adjustments Consolidated Revenues 20,387 1,017,833 — 1,038,220 Cost of Sales (245,500 ) (508,874 ) — (754,374 ) Gross Margin (225,113 ) 508,959 — 283,846 Operating Expenses 4,261,946 979,355 — 5,241,301 Loss from Operations (4,487,059 ) (470,396 ) — (4,957,455 ) Interest Expense (665,195 ) (8,376 ) (a) 584,830 (88,741 ) Other Income (Expense) 16,523 1,538 18,061 Net Loss (5,135,731 ) (477,234 ) 584,830 (5,028,135 ) Net loss per share (0.12 ) Pro forma weighted average shares outstanding 42,154,947 (a) Pro Forma Pro Forma Condensed Splash Canfield Adjustments Consolidated Revenues 724,311 (a) 175,273 — 899,584 Cost of Sales (394,987 ) (a) (105,964 ) — (500,951 ) Gross Margin 329,324 69,309 — 398,633 Operating Expenses 2,267,280 (a) 178,811 — 2,446,091 Loss from Operations (1,937,956 ) (109,502 ) — (2,047,458 ) Interest Expense (1,935,491 ) (a) (2,513 ) (b) 145,579 (1,792,425 ) Other Income (Expense) 51,318 (a) 454 51,772 Net Loss (3,822,129 ) (111,561 ) 145,579 (3,788,111 ) Net loss per share (0.08 ) Pro forma weighted average shares outstanding 50,428,177 (a) (b)

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2020	Dec. 31, 2019
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation These condensed consolidated financial statements include the accounts of Splash Beverage Group and its wholly owned subsidiaries, Holdings and Splash Mex, in addition to the accounts of the CMS from March 31, 2020, the merger consummation date. All intercompany balances have been eliminated in consolidation. Our accounting and reporting policies conform to accounting principles generally accepted in the United States of America (GAAP). The accompanying financial statements have been prepared by us without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows for the three months ended June 30, 2020 and 2019 have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these financial statements be read in conjunction with the consolidated financial statements and notes thereto included in our December 31, 2019 audited financial statements. The results of operations for the period ended June 30, 2020 are not necessarily indicative of the operating results for the full year.	Basis of Presentation and Consolidation Our accounting and reporting policies conform to accounting principles generally accepted in the United States of America (“GAAP”). These consolidated financial statements include the accounts of Splash and its wholly owned subsidiaries, Splash International Holdings, LLC, Splash Beverage Holdings, LLC and Splash Mex SA de CV. All intercompany balances have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with GAAP requires our management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.	Use of Estimates The preparation of financial statements in conformity with GAAP requires our management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash Equivalents and Concentration of Cash Balance	Cash Equivalents and Concentration of Cash Balance We consider all highly liquid securities with an original maturity of three months or less to be cash equivalents. We had no cash equivalents at June 30, 2020 or December 31, 2019. Our cash in bank deposit accounts, at times, may exceed federally insured limits of $250,000. At June 30, 2020 we had no bank accounts over the federally insured limits. Our bank deposit accounts in Mexico are uninsured.	Cash Equivalents and Concentration of Cash Balance We consider all highly liquid securities with an original maturity of three months or less to be cash equivalents. We had no cash equivalents at December 31, 2019. Our cash in bank deposit accounts, at times, may exceed federally insured limits of $250,000. Our bank deposit accounts in Mexico are uninsured.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are carried at their estimated collectible amounts and are periodically evaluated for collectability based on past credit history with clients and other factors. We establish provisions for losses on accounts receivable on the basis of loss experience, known and inherent risk in the account balance, and current economic conditions. At June 30, 2020 and December 31, 2019, our accounts receivable amounts are reflected net of allowances of $359,657 and $11,430, respectively.	Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are carried at their estimated collectible amounts and are periodically evaluated for collectability based on past credit history with clients and other factors. We establish provisions for losses on accounts receivable on the basis of loss experience, known and inherent risk in the account balance, and current economic conditions. At December 31, 2019 and 2018, our accounts receivable amounts are reflected net of allowances of $ 11,430 and $0, respectively.
Inventory	Inventory Inventory is stated at the lower of cost or net realizable value, accounted for using the weighted average cost method. The inventory balances at June 30, 2020 and December 31, 2019 consisted of finished goods held for distribution. The cost elements of inventory consist of purchase of products, transportation, and warehousing. We establish provisions for excess or inventory near expiration are based on management’s estimates of forecast turnover of inventories on hand and under contract. A significant change in the timing or level of demand for certain products as compared to forecast amounts may result in recording additional provisions for excess or expired inventory in the future. Provisions for excess inventory are included in cost of goods sold and have historically been adequate to provide for losses on inventory. We manage inventory levels and purchase commitments in an effort to maximize utilization of inventory on hand and under commitments.	Inventory Inventory is stated at the lower of cost or net realizable value, accounted for using the weighted average cost method. The inventory balances at December 31, 2019 and 2018 consisted of finished goods held for distribution. The cost elements in inventory consist of purchase of products, transportation, and warehousing. Inventory valuation is impacted by excess or inventory near expiration based on management’s estimates for excess or inventory near expiration based on management’s estimates of forecast turnover of inventories on hand and under contract. A significant change in the timing or level of demand for certain products as compared to forecast amounts may result in recording expense for excess or expired inventory in the future. The costs for excess inventory are included in cost of goods sold and have historically been adequate to provide for losses on inventory. We manage inventory levels and purchase commitments in an effort to maximize utilization of inventory on hand and under commitments.
Property and Equipment	Property and Equipment We record property and equipment at cost when purchased. Depreciation is recorded for property, equipment, and software using the straight-line method over the estimated economic useful lives of assets, which range from 3-10 years. Company management reviews the recoverability of all long-lived assets, including the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might not be recoverable. Depreciation expense totaled $10,750 and $1,806 for the three months ended June 30, 2020 and June 30, 2019, respectively. Depreciation expense totaled $13,045 and $4,711 for the six months ended June 30, 2020 and June 30, 2019, respectively. Property and equipment as of June 30, 2020 and December 31, 2019 consisted of the following: June 30, December 31, Property and equipment, at cost 206,006 88,758 Accumulated depreciation (141,738 ) (51,029 ) Property and equipment, net 64,269 37,729	Property and Equipment We record property and equipment at cost when purchased. Depreciation is recorded for property, equipment, and software using the straight-line method over the estimated economic useful lives of assets, which range from 3-10 years. Company management reviews the recoverability of all long-lived assets, including the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might not be recoverable. Depreciation expense totaled $19,781 and $7,257 for the years ended December 31, 2019 and 2018, respectively. Property and equipment as of December 31, 2019 and 2018 consisted of the following: 2019 2018 Property and equipment, at cost $ 88,758 $ 76,205 Accumulated depreciation (51,029 ) (41,692 ) Property and equipment, net $ 37,729 $ 34,513
Licensing Agreements	Licensing Agreements We capitalize the costs for our licensing agreements with ABG TapouT, LLC and Salt Tequila USA, LLC, which are amortized to expense on a straight-line basis over the term of the agreements. The initial amount of the TapouT agreement as entered into by a related party prior to the Company’s assumption in 2013 was $4,000,000 to be paid over several years pursuant to a guaranteed minimum royalty agreement. Royalty costs incurred under the agreements, guaranteed minimum royalty amounts, are expensed as incurred. We have not made any payments to Salt Tequila USA, LLC under the licensing agreement due to the immaterial level of our sales to date from the brand.	Licensing Agreements We capitalize the costs for our licensing agreements with ABG TapouT, LLC and Salt Tequila USA, LLC, which are amortized to expense on a straight-line basis over the term of the agreements. The initial amount of the TapouT agreement as entered into by a related party prior to the Company’s assumption in 2013 was $4,000,000 to be paid over several years pursuant to a guaranteed minimum royalty agreement. Royalty costs incurred under the agreements, guaranteed minimum royalty amounts, are expensed as incurred. See Notes 5 and 13 for further information. We have not made any payments to Salt Tequila USA, LLC under the licensing agreement due to the immaterial nature of our sales from the brand. See Note 10 for further information.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Financial Accounting Standards (“FASB”) guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and listed equities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active). Level 3 - Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable. The liabilities and indebtedness presented on the consolidated financial statements approximate fair values at June 30, 2020 and December 31, 2019, consistent with recent negotiations of notes payable and due to the short duration of maturities.	Fair Value of Financial Instruments Financial Accounting Standards Board (“FASB”) guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and listed equities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active). Level 3 - Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable. The liabilities and indebtedness presented on the consolidated financial statements approximate fair values at December 31, 2019 and 2018, consistent with recent negotiations of notes payable and due to the short duration of maturities.
Convertible Instruments	Convertible Instruments U.S. GAAP requires the bifurcation of certain conversion rights contained in convertible indebtedness and account for them as free standing derivative financial instruments according to certain criteria. This criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional as that term is described under applicable U.S. GAAP. When bifurcation is required, the embedded conversion options are bifurcated from the convertible note, resulting in the recognition of discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. With respect to convertible preferred stock, we record a dividend for the intrinsic value of conversion options embedded in preferred securities based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the preferred shares.	Convertible Instruments U.S. GAAP requires the bifurcation of certain conversion rights contained in convertible indebtedness and account for them as free standing derivative financial instruments according to certain criteria. This criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional as that term is described under applicable U.S. GAAP. When bifurcation is required, the embedded conversion options are bifurcated from the convertible note, resulting in the recognition of discounts to convertible notes for the intrinsic value of conversion options embedded in debt instruments based upon the differences between the fair value of the underlying common stock at the commitment date of the note transaction and the effective conversion price embedded in the note. Debt discounts under these arrangements are amortized over the term of the related debt to their stated date of redemption. With respect to convertible preferred stock, we record a dividend for the intrinsic value of conversion options embedded in preferred securities based upon the differences between the fair value of the underlying common stock at the commitment date of the transaction and the effective conversion price embedded in the preferred shares.
Revenue recognition	Revenue Recognition We recognize revenue under ASC 606, Revenue from Contracts with Customers (Topic 606). This guidance sets forth a five-step model which depicts the recognition of revenue in an amount that reflects what we expect to receive in exchange for the transfer of goods or services to customers. We recognize revenue when our performance obligations under the terms of a contract with the customer are satisfied. Product sales occur once control of our products is transferred upon delivery to the customer. Revenue is measured as the amount of consideration that we expect to receive in exchange for transferring goods and is presented net of provisions for customer returns and allowances. The amount of consideration we receive and revenue we recognize varies with changes in customer incentives we offer to our customers and their customers. Sales taxes and other similar taxes are excluded from revenue. Distribution expenses to transport our products, where applicable, and warehousing expense after manufacture are accounted for within operating expenses.	Revenue Recognition We recognize revenue under ASC 606, Revenue from Contracts with Customers (Topic 606). This guidance sets forth a five-step model which depicts the recognition of revenue in an amount that reflects what we expect to receive in exchange for the transfer of goods or services to customers. We recognize revenue when our performance obligations under the terms of a contract with the customer are satisfied. Product sales occur once control of our products is transferred upon delivery to the customer. Revenue is measured as the amount of consideration that we expect to receive in exchange for transferring goods and is presented net of provisions for customer returns and allowances. The amount of consideration we receive and revenue we recognize varies with changes in customer incentives we offer to our customers and their customers. Sales taxes and other similar taxes are excluded from revenue. Distribution expenses to transport our products, where applicable, and warehousing expense after manufacture are accounted for within operating expenses.
Cost of Goods Sold	Cost of Goods Sold Cost of goods sold include the costs of products, packaging, transportation, warehousing, and costs associated with valuation allowances for expired, damaged or impaired inventory.	Cost of Goods Sold Cost of goods sold include the costs of products, packaging, transportation, warehousing, and costs associated with valuation allowances for expired, damaged or impaired inventory.
Stock-Based Compensation	Stock-Based Compensation We account for stock-based compensation in accordance with ASC 718, “ Compensation - Stock Compensation”	Stock-Based Compensation We account for stock-based compensation in accordance with ASC 718, “ Compensation - Stock Compensation”
Income Taxes	Income Taxes We use the liability method of accounting for income taxes as set forth in ASC 740, “ Income Taxes” Company management assesses its income tax positions and records tax benefits for all years subject to examination based upon its evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy is to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements. Company management has determined that there are no material uncertain tax positions at June 30, 2020 and December 31, 2019.	Income Taxes We use the liability method of accounting for income taxes as set forth in ASC 740, “ Income Taxes” Company management assesses its income tax positions and records tax benefits for all years subject to examination based upon its evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy is to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements. Company management has determined that there are no material uncertain tax positions as of December 31, 2019 and 2018.
Net loss per share	Net loss per share The net loss per share is computed by dividing the net loss by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's convertible debt or preferred stock (if any), are not included in the computation if the effect would be anti-dilutive. Three-months ended Three-months ended Six-months ended Six-months ended Numerator June 30, 2020 June 30, 2019 June 30 2020 June 30, 2019 Net loss applicable to common shareholders $ (373,350 ) $ (218,389 ) $ (3,822,129 ) $ (1,624,364 ) Denominator Weighted average number of common shares outstanding 56,908,703 41,807,563 51,113,403 41,603,563 Net loss per share (basic and diluted) $ (0.01 ) $ (0.01 ) $ (0.07 ) $ (0.04 ) Weighted average number of shares outstanding excludes anti-dilutive common stock equivalents, including warrants to purchase 3 million shares of common stock for nominal consideration.	Net Loss Per Share Basic net loss per common share (“Basic EPS’’) excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the year. Diluted net loss per common share (“Diluted EPS’’) reflects the potential dilution that could occur if stock options or other contracts to issue shares of common stock were exercised or converted into common stock. The computation of Diluted EPS does not assume exercise or conversion of securities that would have an anti-dilutive effect on net loss per common share 2019 2018 Numerator Net loss applicable to common shareholders $ (5,135,731 ) $ (3,823,913 ) Denominator Weighted average number of common shares outstanding 42,154,948 36,108,948 Net loss per share (basic and diluted) $ (0.12 ) $ (0.11 )
Advertising	Advertising We conduct advertising for the promotion of our products. In accordance with ASC 720-35, advertising costs are charged to operations when incurred.	Advertising We conduct advertising for the promotion of our products. In accordance with ASC 720-35, advertising costs are charged to operations when incurred; such amounts aggregated to $4,767 and $8,148 during the years ended December 31, 2019 and 2018, respectively.
Related Parties	Related Parties We are indebted to certain members of our Board of Directors at June 30, 2020 and December 31, 2019. Transactions between us and the Board members are summarized in Notes 4 and 8.	Related Parties We are indebted to certain members of our Board of Directors as of December 31, 2019 and 2018. Transactions between the Company and its Board members are summarized in Notes 4 and 9.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, “ Leases We adopted the standard on January 1, 2019, using the modified retrospective method. The adoption of this standard resulted in recognition of a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, for all leases with a term greater than 12 months. When available, we would use the rate implicit in the lease to discount lease payments to present value. However, our leases generally do not provide a readily determinable implicit rate. Therefore, our management estimates the incremental borrowing rate to discount lease payments based on the information at the lease commencement. The accounting for finance leases is substantially unchanged. Given the nature of our operation, the adoption of Topic 842 did not have a material impact on our balance sheet, statement of income, or liquidity. Refer to Note 10 – Operating Lease Obligations for information regarding our adoption of Topic 842 and the Company’s undiscounted future lease payments and the timing of those payments. Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.	Recent Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, “ Revenue from Contracts with Customers On January 1, 2018, we adopted ASU 2014-09 Revenue from Contracts with Customers and all subsequent amendments to the ASU (collectively, “ASC 606”), using the retrospective application with a cumulative effect adjustment at the date of initial application, which (i) creates a single framework for recognizing revenue from contracts with customers that fall within its scope and (ii) revises when it is appropriate to recognize a gain (loss) from the transfer of nonfinancial asset. The adoption did not have a material effect on our Consolidated Financial Statements. In February 2016, the FASB issued ASU 2016-02, “ Leases Management does not believe that any other recently issued, but not yet effective, accounting standards could have a material effect on the accompanying financial statements. As new accounting pronouncements are issued, we will adopt those that are applicable under the circumstances.
Management’s Evaluation		Management’s Evaluation Management has evaluated subsequent events through the date the financial statements were issued.
Financial Instruments	Fair Value of Financial Instruments Financial Accounting Standards (“FASB”) guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and listed equities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active). Level 3 - Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable. The liabilities and indebtedness presented on the consolidated financial statements approximate fair values at June 30, 2020 and December 31, 2019, consistent with recent negotiations of notes payable and due to the short duration of maturities.	Fair Value of Financial Instruments Financial Accounting Standards Board (“FASB”) guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and listed equities. Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active). Level 3 - Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable. The liabilities and indebtedness presented on the consolidated financial statements approximate fair values at December 31, 2019 and 2018, consistent with recent negotiations of notes payable and due to the short duration of maturities.
Canfield [Member]
Use of Estimates		Use of Estimates The preparation of financial statements in conformity with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) requires management to make estimates and assumptions that affect 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 revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash Equivalents and Concentration of Cash Balance		Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.
Accounts Receivable and Allowance for Doubtful Accounts		Accounts Receivable The majority of the Company’s revenues are received from Medicare, Medicaid, and private insurance companies. As such, the Company records revenues at allowable amounts, net of estimated allowances and discounts based on contracted prices and historical collection rates. The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. At December 30, 2019 and December 31, 2018, the Company has determined that no allowance for doubtful accounts is necessary.
Inventory		Inventory The Company carries inventory of durable medical equipment and medical supplies for resale. Inventory is accounted for on a first–in first-out basis. Inventory consists of the following: December 31, 2019 December 31, 2018 Durable medical equipment $ 22,759 $ 33,570 Medical supplies 249 1,076 Enteral 7,551 7,049 TOTALS $ 30,559 $ 41,695
Property and Equipment		Property and Equipment Property and equipment are recorded at cost and depreciated under straight line methods over each item's estimated useful life.
Fair Value of Financial Instruments		Financial Instruments The carrying value of the Company’s financial instruments, as reported in the accompanying balance sheets, approximates fair value.
Revenue recognition		Revenue recognition It is the Company’s policy that revenues from product sales is recognized in accordance with ASC 606 " Revenue Recognition The Company’s primary source of revenue is reimbursement from Medicare, Medicaid, and private insurance companies for the procurement and sale of medical equipment and supplies to patients. The amount of revenue earned from each classification as a percent of total revenues is as follows: December 31, 2019 2018 Medicare 19 % 29 % Medicaid 7 % 9 % Private pay/private insurance 73 % 58 % Other 1 % 4 % Total 100 % 100 %
Income Taxes		Income Tax The Company accounts for income taxes pursuant to ASC 740. Under ASC 740, deferred taxes are provided for using the liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Through February 2012, the Company was an S-Corporation for income tax purposes, and therefore a pass-through entity paying no income tax at the corporate level. The Company had no material loss carryforwards as of December 31, 2011. Included in the Company’s accumulated deficit from February 2012 forward is approximately $99,000 in undistributed S-Corporation losses. At December 31, 2019 and 2018 the Company had net operating loss carryforwards (NOL’s) of approximately $462,000 and $144,000 respectively, which may be applied against future taxable income. However, if certain substantial changes in the Company’s ownership should occur, there could be an annual limitation on the amount of net operating loss carryforwards that can be utilized. The amount of and ultimate realization of the benefits from the operating loss carryforwards for income tax purposes is dependent, in part, upon the tax laws in effect, the future earnings of the Company, and other future events, the effects of which cannot be determined. Because of the uncertainty surrounding the realization of the loss carryforwards, the Company has established a valuation allowance equal to the tax effect (2019 and 2018: 21% federal and 5% state) of the loss carryforwards of approximately $120,000 and $37,440 at December 31, 2019 and 2018, respectively, and therefore, no deferred tax asset has been recognized for the loss carryforwards. The change in valuation allowance is approximately $82,560 and ($19,760) for the periods ended December 31, 2019 and 2018, respectively. The tax effect of remaining NOL’s and resulting deferred tax assets of $120,000 remain fully reserved by valuation allowance, due to continued uncertainty as to their utilization.
Net loss per share		Net Income (Loss) per Share Basic net income per common share ("Basic EPS'') ("Diluted EPS'') Year Ended Year Ended December 31, 2018 Numerator Net income (loss) applicable to common shareholders $ (477,234 ) $ 68,206 Denominator Weighted average common shares outstanding, basic 11,635,534 11,385,693 Stock options 300,000 — Weighted average common shares outstanding, diluted 11,935,534 11,385,693 Net Income per share - Basic $ (0.04 ) $ 0.01 Income per shares - Diluted $ (0.04 ) $ 0.01
Advertising		Advertising Costs Advertising costs are expensed as incurred. The Company had advertising costs during the years ended December 31, 2019 and 2018 of $13,453 and $18,129, respectively.
Financial Instruments		Financial Instruments The carrying value of the Company’s financial instruments, as reported in the accompanying balance sheets, approximates fair value.
Concentrations		Concentrations Financial instruments that potentially subject the Company to concentrations of credit risk include cash and cash equivalents. The Company places its cash and cash equivalents at well-known financial institutions, where at times, such balances may exceed FDIC insurance limits. The Company receives a significant amount of its revenues in reimbursements from Medicare and Medicaid through competitive bidding processes. There is no guarantee that the Company will be selected as a winning contract supplier under future bidding rounds.
Other selling, general and administrative expenses		Other Selling, General and Administrative Expenses Other selling, general and administrative expenses included the following: December 31, 2019 2018 Rent $ 27,504 $ 27,504 Office expenses 25,765 40,727 Other SG&A 150,806 126,079 Total $ 204,075 $ 194,310
Long-Lived Assets		Long-Lived Assets In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value. No impairment was noted during the years ended December 31, 2019 and 2018.
Products and Services, Geographic Areas and Major Customers		Products and Services, Geographic Areas and Major Customers The Company’s business of medical supply sales constitutes one operating segment. All revenues each year were domestic and to external customers.
Leases		Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, “Lease (Topic 842),”

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Jun. 30, 2020	Dec. 31, 2019
Schedule of Property and equipment	Property and equipment as of June 30, 2020 and December 31, 2019 consisted of the following: June 30, December 31, Property and equipment, at cost 206,006 88,758 Accumulated depreciation (141,738 ) (51,029 ) Property and equipment, net 64,269 37,729	Property and equipment as of December 31, 2019 and 2018 consisted of the following: 2019 2018 Property and equipment, at cost $ 88,758 $ 76,205 Accumulated depreciation (51,029 ) (41,692 ) Property and equipment, net $ 37,729 $ 34,513
Computation of Diluted EPS	Warrants, stock options, and common stock issuable upon the conversion of the Company's convertible debt or preferred stock (if any), are not included in the computation if the effect would be anti-dilutive. Three-months ended Three-months ended Six-months ended Six-months ended Numerator June 30, 2020 June 30, 2019 June 30 2020 June 30, 2019 Net loss applicable to common shareholders $ (373,350 ) $ (218,389 ) $ (3,822,129 ) $ (1,624,364 ) Denominator Weighted average number of common shares outstanding 56,908,703 41,807,563 51,113,403 41,603,563 Net loss per share (basic and diluted) $ (0.01 ) $ (0.01 ) $ (0.07 ) $ (0.04 )	The computation of Diluted EPS does not assume exercise or conversion of securities that would have an anti-dilutive effect on net loss per common share 2019 2018 Numerator Net loss applicable to common shareholders $ (5,135,731 ) $ (3,823,913 ) Denominator Weighted average number of common shares outstanding 42,154,948 36,108,948 Net loss per share (basic and diluted) $ (0.12 ) $ (0.11 )
Canfield [Member]
Schedule of Inventory		The Company carries inventory of durable medical equipment and medical supplies for resale. Inventory is accounted for on a first–in first-out basis. Inventory consists of the following: December 31, 2019 December 31, 2018 Durable medical equipment $ 22,759 $ 33,570 Medical supplies 249 1,076 Enteral 7,551 7,049 TOTALS $ 30,559 $ 41,695
Classification of percent of total revenues		The amount of revenue earned from each classification as a percent of total revenues is as follows: December 31, 2019 2018 Medicare 19 % 29 % Medicaid 7 % 9 % Private pay/private insurance 73 % 58 % Other 1 % 4 % Total 100 % 100 %
Schedule of Property and equipment		Property and equipment are recorded at cost and consist of the following: December 31, 2019 2018 Office equipment $ 2,934 $ 2,934 Vehicles 70,208 70,208 Wheelchair rental pool 66,191 78,392 Total property and equipment 139,333 151,534 Accumulated depreciation (95,488 ) (92,907 ) Net property and equipment $ 43,845 $ 58,627
Computation of Diluted EPS		The computation of Diluted EPS does not assume exercise or conversion of securities that would have an anti-dilutive effect on net income per common share. Year Ended Year Ended December 31, 2018 Numerator Net income (loss) applicable to common shareholders $ (477,234 ) $ 68,206 Denominator Weighted average common shares outstanding, basic 11,635,534 11,385,693 Stock options 300,000 — Weighted average common shares outstanding, diluted 11,935,534 11,385,693 Net Income per share - Basic $ (0.04 ) $ 0.01 Income per shares - Diluted $ (0.04 ) $ 0.01
Schedule of selling, general and administrative expenses		Other selling, general and administrative expenses included the following: December 31, 2019 2018 Rent $ 27,504 $ 27,504 Office expenses 25,765 40,727 Other SG&A 150,806 126,079 Total $ 204,075 $ 194,310

EQUIPMENT (Tables)

EQUIPMENT (Tables)	6 Months Ended	12 Months Ended
EQUIPMENT (Tables)	Jun. 30, 2020	Dec. 31, 2019
Schedule of Property and equipment	Property and equipment as of June 30, 2020 and December 31, 2019 consisted of the following: June 30, December 31, Property and equipment, at cost 206,006 88,758 Accumulated depreciation (141,738 ) (51,029 ) Property and equipment, net 64,269 37,729	Property and equipment as of December 31, 2019 and 2018 consisted of the following: 2019 2018 Property and equipment, at cost $ 88,758 $ 76,205 Accumulated depreciation (51,029 ) (41,692 ) Property and equipment, net $ 37,729 $ 34,513
Canfield [Member]
Schedule of Property and equipment		Property and equipment are recorded at cost and consist of the following: December 31, 2019 2018 Office equipment $ 2,934 $ 2,934 Vehicles 70,208 70,208 Wheelchair rental pool 66,191 78,392 Total property and equipment 139,333 151,534 Accumulated depreciation (95,488 ) (92,907 ) Net property and equipment $ 43,845 $ 58,627
Schedule of estimated useful lives of equipment		Depreciation is computed using the straight-line method based upon estimated useful lives as follows: Office equipment 7 years Vehicles 5 years Wheelchair rental pool 13 months

Notes Payable, Related Party _2

Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2020	Dec. 31, 2019
Future Minimum Debt Payments		Future minimum debt payments under the Company’s outstanding loans are as follows as of December 31, 2019: Related Party Other Total 2020 1,505,100 5,277,664 6,782,764 Thereafter - - - Total $ 1,505,100 $ 5,277,664 $ 6,782,764
Notes Payables [Member]
Schedule of debt	Notes payable are generally nonrecourse and secured by all Company owned assets. Interest Rate June 30, 2020 December 31, 2019 Notes Payable In October 2013, we entered into a short-term loan agreement with an entity in the amount of $25,000. In March 2020 the full outstanding principal balance of $25,000 and unpaid accrued interest of $11,345 was converted into 234,767 shares of common stock according to the Merger Agreement. 7 % $ — $ 25,000 In February 2014, we entered into a 12-month term loan agreement with an individual in the amount of $200,000. The note included warrants for 66,146 shares of common stock at $0.73 per share. The warrants expired on February 28, 2017 and none were exercised at that date. The note matured and remains unpaid. 15 % 150,000 150,000 In March 2014, we entered into a 12-month term loan agreement with an individual in the amount of $500,000. The note included warrants for 681,461 shares of common stock at $0.92 per share. The warrants expired on February 28, 2017 and none were exercised at that date. In March 2020 the full outstanding principal balance of $500,000 and unpaid accrued interest of $373,065 was converted into 1,124,802 shares of common stock according to the Merger Agreement. 15 % — 500,000 In March 2014, we entered into a short-term loan agreement with an entity in the amount of $200,000. The note included warrants for 272,584 shares of common stock at $0.94 per share. The warrants expired on February 28, 2017 and none were exercised at that date. The loans matured and remain unpaid. 8 % 200,000 200,000 In May 2020, we entered into a two year loan with an entity under the Paycheck Protection Program established by the CARES Act in the amount of $94,833.32. The note requires monthly payments of principal and interest starting in December 2020 and maturing in May 2020. We expect $73,167 of the loan amount to be forgiven in accordance with the CARES Act. 1 % 94,833 — In June 2020, we entered into a six-month loan with an individual in the amount of $100,000. The loan matures in December 2020 with principal and interest due at maturity. 12 % 100,000 — $ 544,833 $ 875,000	Notes payable are generally nonrecourse and secured by all Company owned assets. Interest Notes Payable Rate 2019 2018 In October 2013, we entered into a short-term loan agreement with an entity in the amount of $25,000. The note matured and in March 2020 the full outstanding principal balance of $25,000 and unpaid accrued interest of $11,345 was converted into 234,767 shares of common stock according to the Merger Agreement. 7 % $ 25,000 $ 25,000 In February 2014, we entered into a 12-month term loan agreement with an individual in the amount of $200,000. The note included warrants for 68,146 shares of common stock at $0.73 per share. The warrants expired on February 28, 2017 and none were exercised at that date. The note matured and remains unpaid. 15 % 150,000 150,000 In March 2014, we entered into a 12-month term loan agreement with an individual in the amount of $500,000. The note included warrants for 681,461 shares of common stock at $0.92 per share. The warrants expired on February 28, 2017 and none were exercised at that date. The note matured and in March 2020 the full outstanding principal balance of $500,000 and unpaid accrued interest of $373,065 was converted into 1,124,802 shares of common stock according to the Merger Agreement. 15 % 500,000 500,000 In March 2014, we entered into a short-term loan agreement with an entity in the amount of $200,000. The note included warrants for 272,584 shares of common stock at $0.92 per share. The warrants expired on February 28, 2017 and none were exercised at that date. The loans matured and remain unpaid. 8 % 200,000 200,000 $ 875,000 $ 875,000
Related Party Notes Payable [Member]
Schedule of debt	Related Parties Notes Payable During 2012, we entered into two 6-month term loan agreements with an entity, totaling $150,000. The notes included warrants for 68,146 shares of common stock at $0.73 per share which expired unexercised in 2017. In March 2020 the full outstanding principal balance of $41,500 and unpaid accrued interest of $31,515 was converted into 98,726 shares of common stock according to the Merger Agreement. 7 % $ — $ 41,500 In March 2014, we entered into a $50,000 12-month term loan agreement. The note included warrants for 136,292 shares of common stock at $0.92 per share. The warrants expired unexercised on February 28, 2017. In March 2020 the full outstanding principal balance of $50,000 and unpaid accrued interest of $24,145 was converted into 99,252 shares of common stock according to the Merger Agreement. 8 % — 50,000 During 2015, we entered into a 12-month term loan agreement with an individual in the amount $250,000. In March 2020 the full outstanding principal balance of $250,000 and unpaid accrued interest of $101,850 was converted into 98,726 shares of common stock according to the Merger Agreement. 8 % — 250,000 In February 2012, we entered into a loan agreement with an officer of the Company in the amount of $100. On September 25, 2018 an additional $10,500 loan agreement was entered into. In March 2020 the full outstanding principal balance of $10,600 and unpaid accrued interest of $1,189 was converted into 15,734 shares of common stock according to the Merger Agreement. 7 % — 10,600 During 2013, 2014, 2015, and 2016, we entered into several 12-month term loan agreements with an officer of the Company in the amounts of $57,000, $225,000, $105,000, and $9,000, respectively. In March 2020 the full outstanding principal balance of $396,000 and unpaid accrued interest of $146,828 was converted into 727,344 shares of common stock according to the Merger Agreement. 7 % — 396,000 During 2012, 2013, 2014, and 2016, we entered into 6-month term loan agreements with an officer of the Company in the amounts of $155,000, $210,000, $150,000 and $40,000, all respectively. The notes included warrants for issuances of 204,438 shares of common stock at $.092 per share. The warrants expired unexercised on March 1, 2017. In March 2020 the full outstanding principal balance of $495,000 and unpaid accrued interest of $213,010 was converted into 942,504 shares of common stock according to the Merger Agreement. 7 % — 495,000 During 2013, 2014 and 2017, we entered into 12-month term loan agreements with an officer of the Company in the amounts of $60,000, $50,000 and $10,000. In March 2020 the full outstanding principal balance of $120,000 and unpaid accrued interest of $50,305 was converted into 228,328 shares of common stock according to the Merger Agreement. 7 % — 120,000 During 2018, we entered into a long term note payable with an entity owned by an officer for $12,000 to be payable on July 10, 2020. In March 2020 the full outstanding principal balance of $12,000 and unpaid accrued interest of $1,050 was converted into 17,407 shares of common stock according to the Merger Agreement. 12 % — 12,000 During 2019, we entered into a term note payable with an entity owned by an officer for $130,000 to be paid on August 8, 2019. In March 2020 the full outstanding principal balance of $130,000 and unpaid accrued interest of $9,078 was converted into 182,525 shares of common stock according to the Merger Agreement. 12 % — 130,000 $ — $ 1,505,100	Interest Related Parties Notes Payable Rate 2019 2018 During 2012, we entered into two 6-month term loan agreements with an entity, totaling $150,000. The notes included warrants for 68,146 shares of common stock at $0.73 per share which expired unexercised in 2017. The note matured and in March 2020 the full outstanding principal balance of $41,500 and unpaid accrued interest of $31,515 was converted into 98,726 shares of common stock according to the Merger Agreement. 7 % $ 41,500 $ 41,500 In March 2014, we entered into a $50,000 12-month term loan agreement. The note included warrants for 136,292 shares of common stock at $0.92 per share. The warrants expired unexercised on February 28, 2017. The note matured and in March 2020 the full outstanding principal balance of $50,000 and unpaid accrued interest of $24,145 was converted into 99,252 shares of common stock according to the Merger Agreement. 8 % 50,000 50,000 During 2015, we entered into a 12-month term loan agreement with an individual in the amount $250,000. The note matured and in March 2020 the full outstanding principal balance of $250,000 and unpaid accrued interest of $101,850 was converted into 98,726 shares of common stock according to the Merger Agreement. 8 % 250,000 250,000 In February 2012, we entered into a loan agreement with an officer of the Company in the amount of $100. On September 25, 2018 an additional $10,500 loan agreement was entered into. The note matured and in March 2020 the full outstanding principal balance of $10,600 and unpaid accrued interest of $1,189 was converted into 15,734 shares of common stock according to the Merger Agreement. 7 % 10,600 10,600 During 2013, 2014, 2015, and 2016, we entered into several 12-month term loan agreements with an officer of the Company in the amounts of $57,000, $225,000, $105,000, and $9,000, respectively. The note matured and in March 2020 the full outstanding principal balance of $396,000 and unpaid accrued interest of $146,828 was converted into 727,344 shares of common stock according to the Merger Agreement. 7 % 396,000 396,000 During 2012, 2013, 2014, and 2016, we entered into 6-month term loan agreements with an officer of the Company in the amounts of $155,000, $210,000, $150,000 and $40,000, all respectively. The notes included warrants for issuances of 204,438 shares of common stock at $0.92 per share. The warrants expired unexercised on March 1, 2017. The note matured and in March 2020 the full outstanding principal balance of $495,000 and unpaid accrued interest of $213,010 was converted into 942,504 shares of common stock according to the Merger Agreement. 7 % 495,000 495,000 During 2013, 2014 and 2017, we entered into 12-month term loan agreements with an officer of the Company in the amounts of $60,000, $50,000 and $10,000. The note matured and in March 2020 the full outstanding principal balance of $120,000 and unpaid accrued interest of $50,305 was converted into 228,328 shares of common stock according to the Merger Agreement. 7 % 120,000 120,000 During 2018, we entered into a long term note payable with an entity owned by an officer for $12,000 to be payable on July 10, 2020. In March 2020 the full outstanding principal balance of $12,000 and unpaid accrued interest of $1,050 was converted into 17,407 shares of common stock according to the Merger Agreement. 12 % 12,000 12,000 During 2019, we entered into a term note payable with an entity owned by an officer for $130,000 to be paid on August 8, 2019. The note matured and in March 2020 the full outstanding principal balance of $130,000 and unpaid accrued interest of $9,078 was converted into 182,525 shares of common stock according to the Merger Agreement. 12 % 130,000 - $ 1,505,100 $ 1,375,100
Convertible Bridge Loans Payable [Member]
Schedule of debt	Convertible Bridge Loans Payable In May 2015, we entered into a 3-month term loan agreement with an individual in the amount of $100,000. The annual interest rate for this bridge loan was 32% for the first 90 days, and 4% thereafter, compounded monthly. See left $ 100,000 $ 100,000 In October 2015, we entered into a 3-month term loan agreement with two individuals in the amount of $25,000. On December 26, 2018, the outstanding principal and accrued interest of $14,388 was consolidated into a new $39,388 term loan due August 26, 2020. In March 2020 the full outstanding principal balance of $39,388 and unpaid accrued interest of $5,973 was converted into 59,694 shares of common stock according to the Merger Agreement. 12 % — 39,388 In June 2015, we entered into a 3-month term loan with two individuals in the amount of $100,000. On December 26, 2018, the outstanding principal amount of $100,000 and accrued interest of $64,307 was consolidated into a new $164,307 term loan due August 26, 2020. In March 2020 the full outstanding principal balance of $164,307 and unpaid accrued interest of $24,916 was converted into 249,013 shares of common stock according to the Merger Agreement. 12 % — 164,307 During 2016, 2017 and 2018, we entered into multiple loan agreements with an entity in varying amounts. On December 26, 2018, the outstanding principal of $235,500 and accrued interest of $155,861 was consolidated into a new $391,361 term due August 26, 2020. In March 2020 the full outstanding principal balance of $391,361 and unpaid accrued interest of $43,823 was converted into 435,184 shares of common stock according to the Merger Agreement. 12 % — 391,361 During 2016, we entered into 3-month term loan agreements with an individual totaling $20,000. The loan was extended to August 14, 2020. In March 2020 the full outstanding principal balance of $20,000 and unpaid accrued interest of $10,096 was converted into 41,336 shares of common stock according to the Merger Agreement. 9 % — 20,000 During 2014 through 2018, we entered into convertible promissory note agreements with various terms ranging from 90 days to 18 months at 18% interest with an entity which were consolidated into one loan at 12% in 2018 totaling $795,137 with a due date of August 26, 2020. In March 2020 the full outstanding principal balance of $795,137 and unpaid accrued interest of $89,037 was converted into 884,174 shares of common stock according to the Merger Agreement. 12 % — 795,137 During 2015 and 2016, we entered into a series of 3-month term convertible promissory note agreements at 18% interest with an entity which were consolidated into one loan at 12% in 2018 totaling $692,471 with a due date of August 26, 2020. In March 2020 the full outstanding principal balance of $692,471 and unpaid accrued interest of $77,541 was converted into 770,012 shares of common stock according to the Merger Agreement. 12 % — 692,471 $ 100,000 $ 2,202,664	Interest Convertible Bridge Loans Payable Rate 2019 2018 In May 2015, we entered into a 3-month term loan agreement with an individual in the amount of $100,000. The annual interest rate for this bridge loan was 32% for the first 90 days, and 4% thereafter, compounded monthly. See left $ 100,000 $ 100,000 In October 2015, we entered into a 3-month term loan agreement with two individuals in the amount of $25,000. On December 26, 2018, the outstanding principal and accrued interest of $14,388 was consolidated into a new $39,388 term loan due August 26, 2020. In March 2020 the full outstanding principal balance of $39,388 and unpaid accrued interest of $5,973 was converted into 59,694 shares of common stock according to the Merger Agreement. 12 % 39,388 39,388 In June 2015, we entered into a 3-month term loan with two individuals in the amount of $100,000. On December 26, 2018, the outstanding principal amount of $100,000 and accrued interest of $64,307 was consolidated into a new $164,307 term loan due August 26, 2020. In March 2020 the full outstanding principal balance of $164,307 and unpaid accrued interest of $24,916 was converted into 249,013 shares of common stock according to the Merger Agreement. 12 % 164,307 164,307 During 2016, 2017 and 2018, we entered into multiple loan agreements with an entity in varying amounts. On December 26, 2018, the outstanding principal of $235,500 and accrued interest of $155,861 was consolidated into a new $391,361 term due August 26, 2020. In March 2020 the full outstanding principal balance of $391,361 and unpaid accrued interest of $43,823 was converted into 435,184 shares of common stock according to the Merger Agreement. 12 % 391,361 391,361 During 2016, we entered into 3-month term loan agreements with an individual totaling $20,000. The loan was extended to August 14, 2020. In March 2020 the full outstanding principal balance of $20,000 and unpaid accrued interest of $10,096 was converted into 41,336 shares of common stock according to the Merger Agreement. 9 % 20,000 20,000 During 2014 through 2018, we entered into convertible promissory note agreements with various terms ranging from 90 days to 18 months at 18% interest with an entity which were consolidated into one loan at 12% in 2018 totaling $795,137 with a due date of August 26, 2020. In March 2020 the full outstanding principal balance of $795,137 and unpaid accrued interest of $89,037 was converted into 884,174 shares of common stock according to the Merger Agreement. 12 % 795,137 795,137 During 2015 and 2016, we entered into a series of 3-month term convertible promissory note agreements at 18% interest with an entity which were consolidated into one loan at 12% in 2018 totaling $692,471 with a due date of August 26, 2020. In March 2020 the full outstanding principal balance of $692,471 and unpaid accrued interest of $77,541 was converted into 770,012 shares of common stock according to the Merger Agreement. 12 % 692,471 692,471 $ 2,202,664 $ 2,202,664
Revenue Financing Arrangements [Member]
Schedule of debt	Interest Rate June 30, 2020 December 31, 2019 Revenue Financing Arrangements During August 2015, we entered into a 3-month term loan agreement with an entity in the amount of $50,000, with required daily payments of $999. we entered into two additional 3-month loan agreements with the entity in 2016 in the amounts of $60,000 and $57,000, with required daily payments of $928 and $713, respectively. The term loans matured and remain unpaid. 10 % 28,032 28,032 During November 2016, we entered into a short-term loan agreement with an entity in the amount of $55,000 with required daily payments of $1,299. The note was in default as of December 31, 2018. In 2019, we entered into a settlement agreement with monthly installment payments of $6,000. The loan is scheduled to be fully repaid in 2020. 12 % 17,435 17,435 $ 45,464 $ 45,464	Interest Revenue Financing Arrangements Rate 2019 2018 During August 2015, we entered into a 3-month term loan agreement with an entity in the amount of $50,000, with required daily payments of $999. We entered into two additional 3-month loan agreements with the entity in 2016 in the amounts of $60,000 and $57,000, with required daily payments of $928 and $713, respectively. The term loans matured and remains unpaid. 10 % 28,032 28,032 During September 2016, the Company entered into a short-term loan agreement with an entity in the amount of $55,000 with required daily payments of $929. The note was paid off in 2019. 15 % - 15,009 During November 2016, we entered into a short-term loan agreement with an entity in the amount of $55,000 with required daily payments of $1,299. The note was in default as of December 31, 2018. In 2019, we entered into a settlement agreement with monthly installment payments of $6,000. The loan is scheduled to be fully repaid in 2020. 12 % 17,435 34,067 $ 45,467 $ 77,108

Income Taxes (Tables)

Income Taxes (Tables)	6 Months Ended
Income Taxes (Tables)	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The reconciliation of the income tax benefit is computed at the U.S. federal statutory rate as follows: 2019 2018 US federal statutory tax rate 21.00 % 21.00 % Permanent differences -6.56 % -0.03 % Change in valuation allowance -14.44 % -20.97 % Total 0.00 % 0.00 %
Schedule of Deferred Tax Assets and Liabilities	The tax effects of temporary differences which give rise to the significant portions of deferred tax assets or liabilities at December 31 are as follows: 2019 2018 Deferred tax assets: Net operating losses $ 5,887,022 $ 5,315,433 Deferred rent 1,381 - Accrued expenses/interest expense limitation 962,838 641,141 Total deferred tax assets 6,851,241 5,956,574 Deferred tax liabilities: Depreciation (7,354 ) (7,666 ) Total deferred tax liabilities (7,354 ) (7,666 ) Less: valuation allowance (6,843,887 ) (5,948,908 ) Total net deferred tax liabilities $ - $ -

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables) - Canfield [Member]	12 Months Ended
LONG-TERM DEBT (Tables) - Canfield [Member]	Dec. 31, 2019
Schedule of Long Term Debt	Long-term debt consists of the following vehicle loans, which are collateralized by their underlying vehicles with net carrying values exceeding the outstanding loan amounts : December 31, December 31, 3.53% installment note payable $352 monthly, including interest, through July 2019 $ — $ 2,782 3.79% installment note payable $299 monthly, including interest, through July 2021 5,216 8,532 2.99% installment note payable $350 monthly, including interest, through August 2019 — 2,425 Total 5,216 13,739 Less principal due within one year (3,152 ) (8,241 ) TOTAL LONG-TERM DEBT $ 2,064 $ 5,498
Schedule of Principal amount due to Long Term Assets	Principal payments due on long-term debt subsequent to December 31, 2019, are as follows: 2020 $ 3,152 2021 2,064 TOTAL $ 5,216

Deficiency in Stockholders' E_2

Deficiency in Stockholders' Equity (Tables)	6 Months Ended	12 Months Ended
Deficiency in Stockholders' Equity (Tables)	Jun. 30, 2020	Dec. 31, 2019
Schedule of Stock Options Activity	Concurrently with the consummation of the Merger, options to purchase 825,000 SBC shares were converted to options to purchase 1,124,410 Splash Beverage Group, Inc. [Formerly Canfield Medical Supply, Inc.] shares. Options Weighted Average Exercise Price Outstanding - beginning of year 1,124,410 $ 0.77 Granted — Exercised — $ — Cancelled/forfeited — $ — Outstanding - June 30, 2020 1,124,410 $ 0.77 Exercisable at June, 30 2020 1,124,410 $ 0.77 Weighted average grant date fair value of options during year N/A Weighted average duration to expiration of outstanding options at June 30, 2020 4.8	A summary of information related to stock options for the years ended December 31, 2019 and 2018 is as follows: December 31, 2019 December 31, 2018 Weighted Average Weighted Average Options Exercise Price Options Exercise Price Outstanding - beginning of year - $ - 2,657,698 $ 0.12 Granted 1,124,410 $ 0.73 . Exercised - $ - (2,657,698 ) $ (0.12 ) Cancelled/forfeited - $ - - Outstanding - end of year 1,124,410 $ 0.73 - Exercisable at end of year 1,124,410 $ 0.73 - Weighted average grant date fair value of options during year N/A N/A Weighted average duration to expiration of outstanding options at year-end 5.0 N/A
Canfield [Member]
Schedule of compensation		On the grant date, total recognized compensation of $160,786 was recorded as salaries and wages . For the year ended December 31, 2019 Number of shares 300,000 Fair market value per share $ 0.54 Stock based compensation recognized $ 160,786
Schedule of Valuation Assumptions		The fair value of each option award above is estimated using the Black-Scholes option-pricing model with the following assumptions at the measurement date, which was deemed to be the November 26, 2019 grant date: Measurement date Dividend yield 0 % Expected volatility 314.95 % Risk-free interest rate 1.58 % Expected life (years) 2 Stock Price $ 0.55 Exercise Price $ 0.55
Schedule of Stock Options Activity		A summary of the activity for the Company's stock options is as follows: December 31, 2019 Shares Weighted Average Outstanding, beginning of year 0 $ 0 Granted 300,000 $ 0.55 Exercised 0 $ 0 Canceled 0 $ 0 Outstanding, end of year 300,000 $ 0.55 Weighted average fair value of options granted $ 0.55

Share-Based Payments (Tables)

Share-Based Payments (Tables)	6 Months Ended	12 Months Ended
Share-Based Payments (Tables)	Jun. 30, 2020	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Schedule of Stock Options Activity	Concurrently with the consummation of the Merger, options to purchase 825,000 SBC shares were converted to options to purchase 1,124,410 Splash Beverage Group, Inc. [Formerly Canfield Medical Supply, Inc.] shares. Options Weighted Average Exercise Price Outstanding - beginning of year 1,124,410 $ 0.77 Granted — Exercised — $ — Cancelled/forfeited — $ — Outstanding - June 30, 2020 1,124,410 $ 0.77 Exercisable at June, 30 2020 1,124,410 $ 0.77 Weighted average grant date fair value of options during year N/A Weighted average duration to expiration of outstanding options at June 30, 2020 4.8	A summary of information related to stock options for the years ended December 31, 2019 and 2018 is as follows: December 31, 2019 December 31, 2018 Weighted Average Weighted Average Options Exercise Price Options Exercise Price Outstanding - beginning of year - $ - 2,657,698 $ 0.12 Granted 1,124,410 $ 0.73 . Exercised - $ - (2,657,698 ) $ (0.12 ) Cancelled/forfeited - $ - - Outstanding - end of year 1,124,410 $ 0.73 - Exercisable at end of year 1,124,410 $ 0.73 - Weighted average grant date fair value of options during year N/A N/A Weighted average duration to expiration of outstanding options at year-end 5.0 N/A

Operating Lease Obligations (Ta

Operating Lease Obligations (Tables)	6 Months Ended	12 Months Ended
Operating Lease Obligations (Tables)	Jun. 30, 2020	Dec. 31, 2019
Notes to Financial Statements
Maturities of lease liabilities	The following table presents the discounted present value of minimum lease payments for our office and warehouses to the amounts reported as financial lease liabilities on the condensed consolidated balance sheet at June 30, 2020: Undiscounted Future Minimum Lease Payments Operating Lease 2020 $ 47,456 2021 59,291 Thereafter 29,086 Total 135,832 Amount representing imputed interest (5,732) Total operating lease liability 130,101 Current portion of operating lease liability 89,950 Operating lease liability, non-current $ 40,151	The following table presents a reconciliation of the undiscounted future minimum lease payments, under the leases for our office and warehouses to the amounts reported as financial lease liabilities on the consolidated balance sheet at December 31, 2019: Undiscounted Future Minimum Lease Payments Operating Lease 2020 $ 87,734 2021 59,291 Thereafter 25,911 Total 172,936 Amount representing imputed interest (9,196 ) Total operating lease liability 163,740 Current portion of operating lease liability (81,502 ) Operating lease liability, non-current $ 82,238
Lease costs	The table below presents information for lease costs related to our operating leases at June 30, 2020: Operating lease cost: Amortization of leased assets $ 87,798 Interest of lease liabilities 9,180 Total operating lease cost $ 96,978	The table below presents information for lease costs related to our operating leases at December 31, 2019: Operating lease cost: Amortization of leased assets $ 52,692 Interest of lease liabilities 5,716 Total operating lease cost $ 58,408
Summary of lease-related terms and discount rates	The table below presents lease-related terms and discount rates at June 30, 2020: Remaining term on leases 10 to 28 months Incremented borrowing rate 5.0 %	The table below presents lease-related terms and discount rates at December 31, 2019: Remaining term on leases 16 to 34 months Incremented borrowing rate 5.0%

Business Combinations (Tables)

Business Combinations (Tables)	6 Months Ended
Business Combinations (Tables)	Jun. 30, 2020
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition	The following summarizes our allocation of the purchase price for the acquisition: Cash and cash equivalents $ 72,442 Accounts receivable $ 311,586 Inventory $ 21,415 Property and equipment $ 38,110 Goodwill $ 9,448,832 Accounts payable, accrued expenses and other liabilities $ 719,221 Purchase price $ 9,173,164

Segment Reporting (Tables)

Segment Reporting (Tables)	6 Months Ended
Segment Reporting (Tables)	Jun. 30, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	The Company evaluates segment reporting in accordance with the FASB Accounting Standards Codification Topic 280, Segment Reporting, each reporting period, including evaluating the reporting package reviewed by the Chief Executive Officer and Chief Financial Officer. Three-Months Ending Six-Months Ending Revenue Q2 2020 Q2 2019 Q2 2020 Q2 2019 Beverages 412,729 42,775 524,732 48,105 Medical Devices 199,579 — 199,579 — Total Revenues 612,308 42,775 724,311 48,105 Total assets June 2020 December 2019 Beverages 1,172,224 605,314 Medical Devices 9,763,660 — Total Assets 10,935,884

LEASE COMMITMENTS (Tables)

LEASE COMMITMENTS (Tables)	6 Months Ended	12 Months Ended
LEASE COMMITMENTS (Tables)	Jun. 30, 2020	Dec. 31, 2019
Components of lease expense and supplemental information related to lease	The table below presents information for lease costs related to our operating leases at June 30, 2020: Operating lease cost: Amortization of leased assets $ 87,798 Interest of lease liabilities 9,180 Total operating lease cost $ 96,978	The table below presents information for lease costs related to our operating leases at December 31, 2019: Operating lease cost: Amortization of leased assets $ 52,692 Interest of lease liabilities 5,716 Total operating lease cost $ 58,408
Maturities of lease liabilities	The following table presents the discounted present value of minimum lease payments for our office and warehouses to the amounts reported as financial lease liabilities on the condensed consolidated balance sheet at June 30, 2020: Undiscounted Future Minimum Lease Payments Operating Lease 2020 $ 47,456 2021 59,291 Thereafter 29,086 Total 135,832 Amount representing imputed interest (5,732) Total operating lease liability 130,101 Current portion of operating lease liability 89,950 Operating lease liability, non-current $ 40,151	The following table presents a reconciliation of the undiscounted future minimum lease payments, under the leases for our office and warehouses to the amounts reported as financial lease liabilities on the consolidated balance sheet at December 31, 2019: Undiscounted Future Minimum Lease Payments Operating Lease 2020 $ 87,734 2021 59,291 Thereafter 25,911 Total 172,936 Amount representing imputed interest (9,196 ) Total operating lease liability 163,740 Current portion of operating lease liability (81,502 ) Operating lease liability, non-current $ 82,238
Canfield [Member]
Components of lease expense and supplemental information related to lease		The Company recognized $27,504 in lease expense during each of the years ended December 31, 2019 and 2018. Remaining lease term at December 31, 2019 (in months) 9 Discount rate 5 % Year Ended December 31, 2019 Operating lease expense $ 27,504 Cash paid for amounts included in measurement of lease liability $ 27,504
Supplemental balance sheet information related to leases		The supplemental balance sheet information related to leases for the period is as follows: Right-of-Use Asset ROU Asset, January 1, 2019 $ 43,677 Amortization of ROU Asset (24,959 ) ROU Asset, December 31, 2019 $ 18,718
Maturities of lease liabilities		Maturities of the Company’s lease liabilities are as follows: Year Ending Payments 2020 $ 20,628 Less: Imputed interest/present value discount (1,910 ) Present value of lease liability at December 31, 2019 $ 18,718

UNAUDITED PRO FORMA CONSOLIDA_2

UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS (Tables)	6 Months Ended
	Jun. 30, 2020
Condensed Financial Information Disclosure [Abstract]
CONSOLIDATED FINANCIAL STATEMENTS	These unaudited pro forma consolidated financial statements are presented for illustrative purposes only and are not necessarily indicative of the consolidated financial position or results of operations in future periods or the results that actually would have been realized had CMS and SBG been a combined company during the specified periods. The unaudited pro forma consolidated financial statements, including the notes thereto, are qualified in their entirety by reference to, and should be read in conjunction with, SBG's audited financial statements at and for the years ended December 31, 2019 and 2018, SBG’s Q2 2020 Form 10-Q and CMS's audited financial statements for the years ended December 31, 2019 and 2018, as included in herein for the year ended December 31, 2019. Pro Forma Pro Forma Condensed Splash Canfield Adjustments Consolidated Revenues 20,387 1,017,833 — 1,038,220 Cost of Sales (245,500 ) (508,874 ) — (754,374 ) Gross Margin (225,113 ) 508,959 — 283,846 Operating Expenses 4,261,946 979,355 — 5,241,301 Loss from Operations (4,487,059 ) (470,396 ) — (4,957,455 ) Interest Expense (665,195 ) (8,376 ) (a) 584,830 (88,741 ) Other Income (Expense) 16,523 1,538 18,061 Net Loss (5,135,731 ) (477,234 ) 584,830 (5,028,135 ) Net loss per share (0.12 ) Pro forma weighted average shares outstanding 42,154,947 (a) Pro Forma Pro Forma Condensed Splash Canfield Adjustments Consolidated Revenues 724,311 (a) 175,273 — 899,584 Cost of Sales (394,987 ) (a) (105,964 ) — (500,951 ) Gross Margin 329,324 69,309 — 398,633 Operating Expenses 2,267,280 (a) 178,811 — 2,446,091 Loss from Operations (1,937,956 ) (109,502 ) — (2,047,458 ) Interest Expense (1,935,491 ) (a) (2,513 ) (b) 145,579 (1,792,425 ) Other Income (Expense) 51,318 (a) 454 51,772 Net Loss (3,822,129 ) (111,561 ) 145,579 (3,788,111 ) Net loss per share (0.08 ) Pro forma weighted average shares outstanding 50,428,177 (a) (b)

ORGANIZATION, OPERATIONS AND SU

ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Total	$ 479,230	$ 304,012	$ 276,788
Canfield [Member]
Total		30,559	41,695
Durable medical equipment
Total		22,759	33,570
Medical supplies
Total		249	1,076
Enteral
Total		$ 7,551	$ 7,049

ORGANIZATION, OPERATIONS AND _2

ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Canfield [Member]
Revenue recognition percent	100.00%	100.00%
Medicare
Revenue recognition percent	19.00%	29.00%
Medicaid
Revenue recognition percent	7.00%	9.00%
Private pay/private insurance
Revenue recognition percent	73.00%	58.00%
Other
Revenue recognition percent	1.00%	4.00%

ORGANIZATION, OPERATIONS AND _3

ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - Canfield [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net income (loss) applicable to common shareholders	$ (477,234)	$ 68,206
Weighted average common shares outstanding, basic	11,635,534	11,385,693
Stock options	300,000	0
Weighted average common shares outstanding, diluted	11,935,534	11,385,693
Net Income per share - Basic	$ (0.04)	$ 0.01
Income per shares - Diluted	$ (0.04)	$ 0.01

ORGANIZATION, OPERATIONS AND _4

ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - Canfield [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Rent	$ 27,504	$ 27,504
Office expenses	25,765	40,727
Other SG&A	150,806	126,079
Total	$ 204,075	$ 194,310

ORGANIZATION, OPERATIONS AND _5

ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Jun. 21, 2019	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Number of shares sold for proceeds		100,000
Advertising cost			$ 4,767	$ 8,148
Net operating loss carryforwards		$ 23,200,000
Federal tax rate			21.00%	21.00%
Canfield [Member]
Proceeds from sales of common stock			$ 100,000	$ 2,000
Number of shares sold for proceeds			336,000	200,000
Allowance for doubtful accounts			$ 0	$ 0
Advertising cost			13,453	18,129
Net operating loss carryforwards			$ 462,000	$ 144,000
Federal tax rate			21.00%	21.00%
State tax rate			5.00%	5.00%
Loss carryforwards			$ 120,000	$ 37,440
Change in valuation allowance			82,560	$ (19,760)
Deferred tax assets			$ 120,000
WesBev \| Canfield [Member]
Shares Aquired	8,000,000
Percentage of acquisition	69.70%
Proceeds from sales of common stock	$ 100,000
Number of shares sold for proceeds	336,000
Total shares	8,336,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Property and equipment, at cost	$ 206,006	$ 88,758	$ 76,205
Accumulated depreciation	(141,738)	(51,029)	(41,692)
Property and equipment, net	$ 64,269	$ 37,729	$ 34,513

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Net loss	$ (218,389)	$ (373,350)	$ (3,822,129)	$ (1,624,364)	$ (5,135,731)	$ (3,823,913)
Weighted average number of common shares outstanding	41,807,563	56,908,703	51,113,403	41,603,074	42,154,947	36,108,948
Net loss per share (basic and diluted)	$ (0.01)	$ (0.01)	$ (0.07)	$ (0.04)	$ (0.12)	$ (0.11)

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Depreciation expense	$ 10,750	$ 1,806	$ 13,045	$ 4,711	$ 19,781	$ 7,257
Accounts Receivable, net	359,657		359,657		11,430	0
Cash equivalents	0		0		0
Federally insured limits	$ 250,000		$ 250,000		250,000
Potentially dilutive shares	0	0	0	0
Uncertain tax positions					0	0
Advertising					$ 4,767	$ 8,148
Minimum [Member]
Property equipment useful lives					3 years
Maximum [Member]
Property equipment useful lives					10 years

EQUIPMENT (Details)

EQUIPMENT (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Property and equipment, gross	$ 206,006	$ 88,758	$ 76,205
Accumulated depreciation	(141,738)	(51,029)	(41,692)
Property and equipment, net	$ 64,269	37,729	34,513
Canfield [Member]
Property and equipment, gross		139,333	151,534
Accumulated depreciation		(95,488)	(92,907)
Property and equipment, net		43,845	58,627
Office Equipment [Member]
Property and equipment, gross		2,934	2,934
Vehicles [Member]
Property and equipment, gross		70,208	70,208
Wheelchair rental pool [Member]
Property and equipment, gross		$ 66,191	$ 78,392

EQUIPMENT (Details 1)

EQUIPMENT (Details 1)	12 Months Ended
EQUIPMENT (Details 1)	Dec. 31, 2019
Office Equipment [Member]
Useful life of asset (in years)	7 years
Vehicles [Member]
Useful life of asset (in years)	5 years
Wheelchair rental pool [Member]
Useful life of asset (in years)	13 months

EQUIPMENT (Details Narrative)

EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
EQUIPMENT (Details Narrative) - USD ($)	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Depreciation	$ 10,750	$ 1,806	$ 13,045	$ 4,711	$ 19,781	$ 7,257
Canfield [Member]
Depreciation					$ 63,758	$ 62,825

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended	12 Months Ended
Going Concern (Details Narrative) - USD ($)	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net losses	$ (373,350)	$ (3,446,630)	$ (921,520)	$ (703,624)	$ (3,822,129)	$ (5,135,731)	$ (3,823,913)
Accumulated deficit	(36,735,159)				(36,735,159)	(31,845,506)	$ (26,709,776)
Working capital	2,400,000				2,400,000	9,800,000
Debt default	$ 600,000				$ 600,000	$ 3,800,000

Notes Payable, Related Party _3

Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements (Details) - USD ($)	1 Months Ended	6 Months Ended
	Mar. 27, 2020	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Interest Rate	1.00%
Notes Payable		$ 544,833	$ 875,000	$ 875,000
Principal amount	$ 272,020
Warrant issued		325,000
Stock Price		$ 0.25
Notes Payable 1 [Member]
Interest Rate		7.00%
Notes Payable			25,000	25,000
Principal amount		$ 25,000
Maturity Date		Mar. 31, 2020
Stock issued for conversion of debt, shares		234,767
Notes Payable 1 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 25,000
Notes Payable 1 [Member] \| Principal
Stock issued for conversion of debt		$ 11,345
Notes Payable 2 [Member]
Interest Rate		15.00%
Notes Payable		$ 150,000	150,000	150,000
Principal amount		$ 200,000
Warrant issued		68,146
Stock Price		$ 0.73
Warrants expired date		Feb. 28, 2017
Notes Payable 3 [Member]
Interest Rate		15.00%
Notes Payable			500,000	500,000
Principal amount		$ 500,000
Maturity Date		Mar. 31, 2020
Stock issued for conversion of debt, shares		1,124,802
Warrant issued		681,461
Stock Price		$ 0.92
Warrants expired date		Feb. 28, 2017
Notes Payable 3 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 373,065
Notes Payable 3 [Member] \| Principal
Stock issued for conversion of debt		$ 500,000
Notes Payable 4 [Member]
Interest Rate		8.00%
Notes Payable		$ 200,000	200,000	$ 200,000
Principal amount		$ 200,000
Warrant issued		272,584
Stock Price		$ 0.92
Warrants expired date		Feb. 28, 2017
Notes Payable 5 [Member]
Interest Rate		1.00%
Notes Payable		$ 94,833
Principal amount		$ 94,833
Maturity Date		May 31, 2020
Notes Payable 6 [Member]
Interest Rate		12.00%
Notes Payable		$ 100,000
Principal amount		$ 100,000
Maturity Date		Dec. 31, 2020

Notes Payable, Related Party _4

Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements (Details 1) - USD ($)	1 Months Ended	6 Months Ended
	Mar. 27, 2020	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Interest Rate	1.00%
Related Parties Notes Payable			$ 1,505,100	$ 1,375,100
Principal amount	$ 272,020
Warrant issued		325,000
Stock Price		$ 0.25
Related Parties Notes Payable 1 [Member]
Interest Rate		7.00%
Related Parties Notes Payable			41,500	41,500
Principal amount		$ 150,000
Maturity Date		Mar. 31, 2020
Stock issued for conversion of debt, shares		98,726
Warrant issued		68,146
Stock Price		$ 0.73
Warrants expired date		Dec. 31, 2017
Related Parties Notes Payable 1 [Member] \| Principal
Stock issued for conversion of debt		$ 41,500
Related Parties Notes Payable 1 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 31,515
Related Parties Notes Payable 2 [Member]
Interest Rate		8.00%
Related Parties Notes Payable			50,000	50,000
Principal amount		$ 50,000
Maturity Date		Mar. 31, 2020
Stock issued for conversion of debt, shares		99,252
Warrant issued		136,292
Stock Price		$ 0.92
Warrants expired date		Feb. 28, 2017
Related Parties Notes Payable 2 [Member] \| Principal
Stock issued for conversion of debt		$ 50,000
Related Parties Notes Payable 2 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 24,145
Related Parties Notes Payable 3 [Member]
Interest Rate		8.00%
Related Parties Notes Payable			250,000	250,000
Principal amount		$ 250,000
Maturity Date		Mar. 31, 2020
Stock issued for conversion of debt, shares		98,726
Related Parties Notes Payable 3 [Member] \| Principal
Stock issued for conversion of debt		$ 250,000
Related Parties Notes Payable 3 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 101,850
Related Parties Notes Payable 4 [Member]
Interest Rate		7.00%
Related Parties Notes Payable			10,600	10,600
Principal amount		$ 10,600
Maturity Date		Mar. 31, 2020
Stock issued for conversion of debt, shares		15,734
Related Parties Notes Payable 4 [Member] \| Principal
Stock issued for conversion of debt		$ 10,600
Related Parties Notes Payable 4 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 1,189
Related Parties Notes Payable 5 [Member]
Interest Rate		7.00%
Related Parties Notes Payable			396,000	396,000
Principal amount						$ 9,000	$ 105,000	$ 225,000	$ 57,000
Maturity Date		Mar. 31, 2020
Stock issued for conversion of debt, shares		727,344
Related Parties Notes Payable 5 [Member] \| Principal
Stock issued for conversion of debt		$ 396,000
Related Parties Notes Payable 5 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 146,828
Related Parties Notes Payable 6 [Member]
Interest Rate		7.00%
Related Parties Notes Payable			495,000	495,000
Principal amount						$ 40,000		150,000	210,000	$ 155,000
Maturity Date		Mar. 31, 2020
Stock issued for conversion of debt, shares		942,504
Warrant issued		204,438
Stock Price		$ 0.92
Related Parties Notes Payable 6 [Member] \| Principal
Stock issued for conversion of debt		$ 495,000
Related Parties Notes Payable 6 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 213,010
Related Parties Notes Payable 7 [Member]
Interest Rate		7.00%
Related Parties Notes Payable			120,000	120,000
Principal amount					$ 10,000			$ 50,000	$ 60,000
Maturity Date		Mar. 31, 2020
Stock issued for conversion of debt, shares		228,328
Related Parties Notes Payable 7 [Member] \| Principal
Stock issued for conversion of debt		$ 120,000
Related Parties Notes Payable 7 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 50,305
Related Parties Notes Payable 8 [Member]
Interest Rate		12.00%
Related Parties Notes Payable			12,000	12,000
Principal amount		$ 12,000
Maturity Date		Mar. 31, 2020
Stock issued for conversion of debt, shares		17,407
Related Parties Notes Payable 8 [Member] \| Principal
Stock issued for conversion of debt		$ 12,000
Related Parties Notes Payable 8 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 1,050
Related Parties Notes Payable 9 [Member]
Interest Rate		12.00%
Related Parties Notes Payable			$ 130,000
Principal amount		$ 130,000
Maturity Date		Mar. 31, 2020
Stock issued for conversion of debt, shares		182,525
Related Parties Notes Payable 9 [Member] \| Principal
Stock issued for conversion of debt		$ 130,000
Related Parties Notes Payable 9 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 9,078

Notes Payable, Related Party _5

Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements (Details 2) - USD ($)	1 Months Ended	6 Months Ended
	Mar. 27, 2020	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Interest Rate	1.00%
Convertible Bridge Loans Payable		$ 100,000	$ 2,202,664	$ 2,202,664
Principal amount	$ 272,020
Convertible Bridge Loans Payable 1 [Member]
Interest Rate		4.00%
Convertible Bridge Loans Payable		$ 100,000	100,000	100,000
Principal amount		$ 100,000
Convertible Bridge Loans Payable 2 [Member]
Interest Rate		12.00%
Convertible Bridge Loans Payable			39,388	39,388
Principal amount		$ 39,388
Stock issued for conversion of debt, shares		59,694
Convertible Bridge Loans Payable 2 [Member] \| Principal
Stock issued for conversion of debt		$ 39,388
Convertible Bridge Loans Payable 2 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 5,973
Convertible Bridge Loans Payable 3 [Member]
Interest Rate		12.00%
Convertible Bridge Loans Payable			164,307	164,307
Principal amount		$ 164,307
Stock issued for conversion of debt, shares		249,013
Convertible Bridge Loans Payable 3 [Member] \| Principal
Stock issued for conversion of debt		$ 164,307
Convertible Bridge Loans Payable 3 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 24,916
Convertible Bridge Loans Payable 4 [Member]
Interest Rate		12.00%
Convertible Bridge Loans Payable			391,361	391,361
Principal amount		$ 391,361
Maturity Date		Aug. 26, 2020
Stock issued for conversion of debt, shares		435,184
Convertible Bridge Loans Payable 4 [Member] \| Principal
Stock issued for conversion of debt		$ 391,361
Convertible Bridge Loans Payable 4 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 43,823
Convertible Bridge Loans Payable 5 [Member]
Interest Rate		9.00%
Convertible Bridge Loans Payable			20,000	20,000
Principal amount		$ 20,000
Stock issued for conversion of debt, shares		41,336
Convertible Bridge Loans Payable 5 [Member] \| Principal
Stock issued for conversion of debt		$ 20,000
Convertible Bridge Loans Payable 5 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 10,096
Convertible Bridge Loans Payable 6 [Member]
Interest Rate		12.00%
Convertible Bridge Loans Payable			795,137	795,137
Principal amount		$ 795,137
Maturity Date		Aug. 26, 2020
Stock issued for conversion of debt, shares		884,174
Convertible Bridge Loans Payable 6 [Member] \| Principal
Stock issued for conversion of debt		$ 795,137
Convertible Bridge Loans Payable 6 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 89,037
Convertible Bridge Loans Payable 7 [Member]
Interest Rate		12.00%
Convertible Bridge Loans Payable			$ 692,471	$ 692,471
Principal amount		$ 692,471
Maturity Date		Aug. 26, 2020
Stock issued for conversion of debt, shares		770,012
Convertible Bridge Loans Payable 7 [Member] \| Principal
Stock issued for conversion of debt		$ 692,471
Convertible Bridge Loans Payable 7 [Member] \| Unpaid Accrued Interest
Stock issued for conversion of debt		$ 77,541

Notes Payable, Related Party _6

Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements (Details 3) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Mar. 27, 2020	Jun. 30, 2020	Dec. 31, 2016	Dec. 31, 2019	Dec. 31, 2018
Interest Rate	1.00%
Revenue Financing Arrangements		$ 12,710		$ 45,467	$ 77,108
Principal amount	$ 272,020
Revenue Financing Arrangements 1 [Member]
Interest Rate		10.00%
Revenue Financing Arrangements		$ 28,032		28,032	28,032
Principal amount		50,000	$ 57,000
Daily payments		$ 999
Revenue Financing Arrangements 2 [Member]
Interest Rate		12.00%
Revenue Financing Arrangements		$ 17,435		$ 17,435	15,009
Principal amount		55,000
Daily payments		$ 1,299
Revenue Financing Arrangements First [Member]
Principal amount			60,000
Daily payments			928
Revenue Financing Arrangements Second [Member]
Daily payments			$ 713
Revenue Financing Arrangements 3 [Member]
Revenue Financing Arrangements					$ 34,067

Notes Payable, Related Party _7

Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements (Details 4)	Dec. 31, 2019USD ($)
2020	$ 6,782,764
Thereafter
Total	6,782,764
Related Party [Member]
2020	1,505,100
Thereafter
Total	1,505,100
Other [Member]
2020	5,277,664
Thereafter
Total	$ 5,277,664

Notes Payable, Related Party _8

Notes Payable, Related Party Notes Payable, Revenue Financing Arrangements (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Accrued interest	$ 805,602		$ 805,602		$ 1,604,498	$ 1,119,909
Notes Payables [Member]
Interest expense	10,429	$ 28,813	59,859	$ 57,626	105,966	115,250
Accrued interest	245,005		245,005		581,693	475,728
Related Parties Notes Payable [Member]
Interest expense	0	24,814	37,967	49,628	95,183	99,532
Accrued interest	0		0		546,362	426,740
Convertible Bridge Loans Payable [Member]
Interest expense	8,000	$ 70,480	101,785	140,960	310,865	430,317
Accrued interest	155,215		155,215		439,344	489,015
Revenue Financing Arrangements [Member]
Interest expense			25,067	$ 1,723	2,577	11,132
Accrued interest	0		0		32,154	126,333
Bridge Loan Payable [Member]
Interest expense			0		137,637	$ 28,603
Accrued interest	$ 0		$ 0		$ 166,240

Licensing Agreement and Royal_2

Licensing Agreement and Royalty Payable (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Notes to Financial Statements
Payment for Licensing			$ 90,000	$ 39,000	$ 39,000
Minimum royalty payments	$ 135,000	$ 117,000	270,000	$ 234,000	468,000	$ 326,750
Unpaid amount of royalties	$ 90,000		$ 90,000		$ 39,000	$ 21,062

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
Income Taxes (Details)	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
US federal statutory tax rate	21.00%	21.00%
Permanent differences	(6.56%)	(0.03%)
Change in valuation allowance	(14.44%)	(20.97%)
Total	0.00%	0.00%

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Net operating losses	$ 5,887,022	$ 5,315,433
Deferred rent	1,381
Accrued expenses/interest expense limitation	962,838	641,141
Total deferred tax assets	6,851,241	5,956,574
Deferred tax liabilities:
Depreciation	(7,354)	(7,666)
Total deferred tax liabilities	(7,354)	(7,666)
Less: valuation allowance	(6,843,887)	(5,948,908)
Total net deferred tax liabilities

Income Taxes (Details Narrative

Income Taxes (Details Narrative)	Jun. 30, 2020USD ($)
Income Tax Disclosure [Abstract]
Operating loss carryforward for Federal income tax	$ 23,200,000

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Note Payable, monthly installment	$ 544,833	$ 875,000	$ 875,000
Total Long Term debt		6,782,764
Canfield [Member]
Long Term Gross		5,216	13,739
Less principal due within one year		(3,152)	(8,241)
Total Long Term debt		2,064	5,498
Long-term Debt One [Member]
Note Payable, monthly installment		352
Long Term Gross		0	2,782
Long-term Debt Two [Member]
Note Payable, monthly installment		299
Long Term Gross		5,216	8,532
Long-term Debt Three [Member]
Note Payable, monthly installment		350
Long Term Gross		$ 0	$ 2,425

LONG-TERM DEBT (Details 1)

LONG-TERM DEBT (Details 1) - Canfield [Member]	Dec. 31, 2019USD ($)
2020	$ 3,152
2021	2,064
Total	$ 5,216

Deficiency in Stockholders' E_3

Deficiency in Stockholders' Equity (Details) - USD ($)	12 Months Ended
Deficiency in Stockholders' Equity (Details) - USD ($)	Dec. 31, 2019	Jun. 30, 2020
Fair market value per share	$ 0.73	$ 0.73
Canfield [Member]
Number of shares	300,000
Fair market value per share	$ 0.54
Stock based compensation recognized	$ 160,786

Deficiency in Stockholders' E_4

Deficiency in Stockholders' Equity (Details 1) - Canfield [Member] - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Dividend yield	0.00%
Expected volatility	314.95%
Risk-free interest rate	1.58%
Expected life (years)	2 years
Stock Price		$ 0.55
Exercise Price		$ 0.55

Deficiency in Stockholders' E_5

Deficiency in Stockholders' Equity (Details 2) - $ / shares	6 Months Ended	12 Months Ended
Deficiency in Stockholders' Equity (Details 2) - $ / shares	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Shares
Stock options outstanding, beginning balance	1,124,410		2,657,698
Shares Granted		1,124,410
Shares Exercised			(2,657,698)
Stock options outstanding, ending balance	1,124,410	1,124,410
Weighted Average Exercise Price
Weighted average exercise price, outstanding	$ 0.77		$ 0.12
Weighted average exercise price - shares Granted		0.73
Weighted average exercise price - shares Exercised			0.12
Weighted average exercise price - shares Cancelled
Weighted average exercise price, outstanding	0.77	0.77
Weighted average fair value of options granted
Canfield [Member]
Shares
Stock options outstanding, beginning balance	300,000	0
Shares Granted		300,000
Shares Exercised		0
Shares Canceled		0
Stock options outstanding, ending balance		300,000	0
Weighted Average Exercise Price
Weighted average exercise price, outstanding	$ 0.55	$ 0
Weighted average exercise price - shares Granted		0.55
Weighted average exercise price - shares Exercised		0
Weighted average exercise price - shares Cancelled		0
Weighted average exercise price, outstanding		0.55	$ 0
Weighted average fair value of options granted		$ 0.55

Deficiency in Stockholders' E_6

Deficiency in Stockholders' Equity (Details Narrative) - USD ($)	1 Months Ended					6 Months Ended		12 Months Ended
	Jul. 31, 2019	Dec. 31, 2018	Oct. 31, 2018	Jul. 31, 2018	May 28, 2018	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Oct. 30, 2018
Stock issued in exchange for services, shares						817,753		1,846,078	906,090
Share Price						$ 0.73		$ 0.73
Stock issued in exchange for services, value						$ 600,000		$ 1,354,500
Number stock converted amount		$ 290,220	$ 331,681
Conversion Price		$ 1.10							$ 1.10	$ 1.10
Warrant term						3 years
Warrant exercise price						$ 0.25
Treasury stock repurchased						1,226,630
Treasury stock retired						817,753
Stock held in treasury						408,877
Treasury Stock issued	136,292			136,292		136,292
Warrant issued						325,000
Stock Price						$ 0.25
Warrants description								Company issued seven (7) warrants for the purchase of 1,362,922 shares of the Company’s common stock. The warrants were issued with various loan agreements as described above in Note 4. Two warrants for a total of 136,292 shares of common stock were issued with exercise prices of $0.73 per share and five warrants for a total of 1,226,630 shares of common stock were issued with an exercise price of $0.92 per share. The Company estimated the fair value of the warrants totaling $161,626 based on its estimate of the fair value of the Company’s common stock at the issuance date, an average risk-free interest rate of 1.69%, the estimated life of half of the term of the warrant, a zero dividend yield and, a volatility rate of 50%, which was recorded as a discount to the notes and amortized over the notes’ lives under the effective interest rate method. The fair value of the warrants were expensed over the life of the loans which was 12 months. These warrants have expired
Sale of common stock						100,000
Stock based compensation								$ 265,589
Canfield [Member]
Share Price								$ 0.54
Preferred stock, authorized shares		5,000,000						5,000,000	5,000,000
Preferred stock, issued shares
Preferred stock, outstanding shares
Sale of common stock								336,000	200,000
Proceeds from sales of common stock								$ 100,000	$ 2,000
Value of common stock sold (per share)		$ 0.01						$ 0.298	$ 0.01
Stock based compensation								$ 160,786	$ 0
Unrecognized compensation								$ 0
Principal [Member]
Number of stock converted		175,000	200,000
Accrued Interest [Member]
Number of stock converted		144,410	165,040
Consultant
Stock issued in exchange for services, shares					718,682
Series A Convertible Preferred Stock [Member]
Number of common stock issued						6,276,432
Warrant issued						4,088,765
Stock Price						$ .73
Series A Convertible Preferred Stock [Member] \| SBG [Member]
Warrant term						3 years
Warrant issued						1,000,000
Stock Price						$ 0.18
Warrants exchanged						1,362,922
Series B Convertible Preferred Stock [Member]
Number of stock converted								3,913,414
Number of common stock issued						7,653,981
Warrant exercise price								$ 1.10
Warrant issued						4,088,765		2,666,837
Stock Price						$ 0.73
Warrants Outstanding						1,145,786

Share-Based Payments (Details)

Share-Based Payments (Details) - $ / shares	6 Months Ended	12 Months Ended
Share-Based Payments (Details) - $ / shares	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement [Abstract]
Stock options outstanding, beginning balance	1,124,410		2,657,698
Stock options Granted		1,124,410
Stock options exercised			(2,657,698)
Stock options Cancelled/forfeited
Stock options outstanding, ending balance	1,124,410	1,124,410
Stock options exercisable	1,124,410	1,124,410
Weighted average exercise price, outstanding	$ 0.77		$ 0.12
Weighted average exercise price, Granted		0.73
Weighted average exercise price, exercised			(0.12)
Weighted average exercise price, Cancelled/forfeited
Weighted average exercise price, outstanding	0.77	0.77
Weighted average exercise price, exercisable	0.77	0.73
Weighted average grant date fair value of options during year
Weighted average duration to expiration of outstanding options	4 years 9 months 18 days	5 years

Share-Based Payments (Details N

Share-Based Payments (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
Share-Based Payments (Details Narrative) - USD ($)	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Stock price	$ 0.73		$ 0.73
Warrants term	3 years
Number of option exercised				2,657,698
Stock based compensation expense			$ 265,589
Warrants description			Company issued seven (7) warrants for the purchase of 1,362,922 shares of the Company’s common stock. The warrants were issued with various loan agreements as described above in Note 4. Two warrants for a total of 136,292 shares of common stock were issued with exercise prices of $0.73 per share and five warrants for a total of 1,226,630 shares of common stock were issued with an exercise price of $0.92 per share. The Company estimated the fair value of the warrants totaling $161,626 based on its estimate of the fair value of the Company’s common stock at the issuance date, an average risk-free interest rate of 1.69%, the estimated life of half of the term of the warrant, a zero dividend yield and, a volatility rate of 50%, which was recorded as a discount to the notes and amortized over the notes’ lives under the effective interest rate method. The fair value of the warrants were expensed over the life of the loans which was 12 months. These warrants have expired
Stock Plan
Stock price	$ 0.16
Reserved shares for issuance under the Plan	4,088,765		4,088,765
Grant term	10 years		10 years
Number of option exercised	2,657,698		2,657,698
Proceeds from Stock Options Exercised	$ 312,000		$ 312,000
Options issued and outstanding	1,124,410		1,124,410
Number of options available for grant	306,657		306,657
Stock based compensation expense			$ 265,589	$ 0
Unrecognized compensation cost	$ 0
GMA
Warrant retired	1,362,922
Warrant pre-merger issued	2,725,844
Stock price	$ 0.18
Warrants term	3 years
Employees And Consultants
Option granted	1,124,410		1,124,410

Related Parties (Details Narrat

Related Parties (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended		12 Months Ended
Related Parties (Details Narrative) - USD ($)	Mar. 27, 2020	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Related party payables		$ 0		$ 1,505,100	$ 1,375,100
Number of option exercised					2,657,698
Stock price		$ 0.73		$ 0.73
Term	18 months
Related party loan		$ 517,875		$ 429,432	$ 302,934
Repayments of Related Party Loan		(120,106)
Canfield [Member]
Number of option exercised				0
Stock price				$ 0.54
Term				1 year
Related party loan				$ 197,849
Repayments of Related Party Loan				(78,701)
WesBev
Related party payables		50,000
Chief Executive Officer [Member]
Related party payables		$ 517,875		$ 429,432	$ 302,934
Number of option exercised					312,000
Proceeds from Stock Options Exercised					$ 2,657,698
Stock price					$ 0.12

Investment in Salt Tequila US_2

Investment in Salt Tequila USA, LLC (Details Narrative)	1 Months Ended	6 Months Ended
Investment in Salt Tequila USA, LLC (Details Narrative)	Mar. 26, 2020	Jun. 30, 2020
Stock sale description	We entered into a distribution agreement for $1,000,000 with Salt Tequila USA, LLC. The $1,000,000 will be paid out in 4 distinct tranches. Upon payment of the 1st tranche of $250,000, we will obtain an additional 7.5% stake in Salt Tequila USA, LLC.
Salt [Member]
Ownership interest		15.00%
Equity stake percentage		37.50%
Stock sale description		The agreement is for $1,000,000 to be paid in 4 tranches of $250,000 and entitles us to additional equity interest in Salt Tequila USA, LLC as follows: • Tranche 1 – 7.5% • Tranche 2 – 5.0% • Tranche 3 – 5.0% • Tranche 4 – 5.0%

Operating Lease Obligations (De

Operating Lease Obligations (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Notes to Financial Statements
2020	$ 47,456	$ 87,734
2021	59,291	59,291
Thereafter	29,086	25,911
Total	135,832	172,936
Amount representing imputed interest	(5,732)	(9,196)
Total operating lease liability	130,101	163,740
Current portion of operating lease liability	(89,950)	(81,502)
Operating lease liability, non-current	$ 40,151	$ 82,238

Operating Lease Obligations (_2

Operating Lease Obligations (Details 1) - USD ($)	6 Months Ended	12 Months Ended
Operating Lease Obligations (Details 1) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Operating lease cost:
Amortization of leased assets	$ 87,798	$ 52,692
Interest of lease liabilities	9,180	5,716
Total operating lease cost	$ 96,978	$ 58,408

Operating Lease Obligations (_3

Operating Lease Obligations (Details 2)	Jun. 30, 2020	Dec. 31, 2019
Incremented borrowing rate	5.00%	5.00%
Minimum [Member]
Remaining term on leases	10 months	16 months
Maximum [Member]
Remaining term on leases	28 months	34 months

Operating Lease Obligations (_4

Operating Lease Obligations (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
Operating Lease Obligations (Details Narrative) - USD ($)	Jun. 30, 2020	Dec. 31, 2018
Total rent expense		$ 19,641
First Lease [Member]
Lease commencement date	Jul. 1, 2018
Lease expiration date	Jun. 30, 2021
Operating lease term	36 months
Second Lease [Member]
Lease commencement date	Nov. 1, 2014
Lease expiration date	Mar. 31, 2020
Operating lease term	62 months
Lease termination date	Feb. 28, 2018
Third Lease [Member]
Lease commencement date	Nov. 1, 2019
Lease expiration date	Apr. 30, 2020
Operating lease term	6 months
Fourth Lease [Member]
Lease commencement date	Nov. 11, 2019
Lease expiration date	Nov. 11, 2020
Fifth Lease [Member]
Lease commencement date	May 1, 2019
Lease expiration date	Apr. 1, 2021
Operating lease term	24 months

Line of Credit (Details Narrati

Line of Credit (Details Narrative) - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
Line of Credit (Details Narrative) - USD ($)	Jun. 30, 2020	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2018
Line of credit	$ 68,000	$ 68,000
Interest rate		6.10%
Interest expense	$ 900	$ 2,000
Canfield [Member]
Line of credit			$ 69,534	$ 66,181
Interest rate			7.00%
Interest expense			$ 5,410	4,327
Secured line of credit			100,000
Proceeds from (Repayments of) Lines of Credit			$ 3,353	$ 3,803

PPP Loan (Details Narrative)

PPP Loan (Details Narrative)	1 Months Ended
PPP Loan (Details Narrative)	Mar. 27, 2020USD ($)
Notes to Financial Statements
Principal balance	$ 272,020
Interest rate	1.00%
Term	18 months

Business Combinations (Details)

Business Combinations (Details)	Jun. 30, 2020USD ($)
Business Combinations [Abstract]
Cash and cash equivalents	$ 72,442
Accounts receivable	311,586
Inventory	21,415
Property and equipment	38,110
Goodwill	9,448,832
Accounts payable, accrued expenses and other liabilities	719,221
Purchase price	$ 9,173,164

Business Combinations (Details

Business Combinations (Details Narrative)	6 Months Ended
Business Combinations (Details Narrative)	Jun. 30, 2020USD ($)
Business Combinations [Abstract]
Purchase price	$ 9,200,000

Commitment and Contingencies (D

Commitment and Contingencies (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
Commitment and Contingencies (Details Narrative) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Capital Raise Description	In connection with the merger we are committed to our previous preferred stock and debt holders to raise $9 million in a secondary IPO, as defined in the agreements.
Litigation		$ 246,632

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	Jul. 08, 2020	Jul. 01, 2020	Mar. 26, 2020	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Jul. 06, 2020
Minimum royalty payments				$ 135,000	$ 117,000	$ 270,000	$ 234,000		$ 468,000	$ 326,750
Stock sale description			We entered into a distribution agreement for $1,000,000 with Salt Tequila USA, LLC. The $1,000,000 will be paid out in 4 distinct tranches. Upon payment of the 1st tranche of $250,000, we will obtain an additional 7.5% stake in Salt Tequila USA, LLC.
Debt description						As part of the merger all outstanding debt, except for $450,000 in principal, was converted in common shares of the combined company.
Warrants expired						754,741
Note received						$ 1,500,000
Value of debt conversion						$ 1,500,000
Stock issued in exchange for services, shares						817,753			1,846,078	906,090
Share Price				$ 0.73		$ 0.73			$ 0.73
Stock issued in exchange for services, value						$ 600,000			$ 1,354,500
Private Placement Memorandum [Member]
Sale of stock in private placement						2,727,272
Share price				$ 1.10		$ 1.10
Proceeds from private placement						$ 3,000,000
Subsequent Event [Member]
Minimum royalty payments								$ 45,000
Minimum net sales threshold								9,000,000
Subsequent Event [Member] \| Subscription Agreement [Member]
Warrant purchase price		$ 0.25									$ 0.25
Stock issued in exchange for services, shares	454,546	100,000
Share Price		$ 1.10									$ 1.10
Stock issued in exchange for services, value	$ 500,000	$ 110,000
Warrant granted	554,546	325,000

Segment Reporting (Details)

Segment Reporting (Details) - USD ($)	3 Months Ended		6 Months Ended
Segment Reporting (Details) - USD ($)	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Total Revenues	$ 612,308	$ 42,775	$ 724,311	$ 48,105
Total assets	10,935,884		10,935,884		$ 605,314
Beverage [Member]
Total Revenues	412,729	42,775	524,732	48,105
Total assets	1,172,224		1,172,224		605,314
Medical Devices [Member]
Total Revenues	199,579	$ 0	199,579	$ 0
Total assets	$ 9,763,660		$ 9,763,660		$ 0

LEASE COMMITMENTS (Details)

LEASE COMMITMENTS (Details) - USD ($)	12 Months Ended
LEASE COMMITMENTS (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Jun. 30, 2020
Discount rate	5.00%		5.00%
Canfield [Member]
Remaining lease term (in months)	9 months
Discount rate	5.00%
Operating lease expense	$ 27,504	$ 27,504
Cash paid for amounts included in measurement of lease liability	$ 27,504

LEASE COMMITMENTS (Details 1)

LEASE COMMITMENTS (Details 1) - USD ($)	6 Months Ended	12 Months Ended
LEASE COMMITMENTS (Details 1) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Right-of-Use Asset
Amortization of ROU Asset	$ (87,798)	$ (52,692)
Canfield [Member]
Right-of-Use Asset
ROU Asset, at beginning		43,677
Amortization of ROU Asset		(24,959)
ROU Asset, at end		$ 18,718

LEASE COMMITMENTS (Details 2)

LEASE COMMITMENTS (Details 2) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
2020	$ 47,456	$ 87,734
Total operating lease liability	$ 130,101	163,740
Canfield [Member]
2020		20,628
Less: Imputed interest/present value discount		(1,910)
Total operating lease liability		$ 18,718

LEASE COMMITMENTS (Details Narr

LEASE COMMITMENTS (Details Narrative) - Canfield [Member] - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Office space approximate monthly payment	$ 2,292
Lease expense	$ 27,504	$ 27,504

UNAUDITED PRO FORMA CONSOLIDA_3

UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL STATEMENTS (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Revenues	$ 42,775	$ 612,308	$ 724,311	$ 48,105	$ 20,387	$ 16,176
Cost of Sales	(48,215)	(287,773)	(394,987)	(74,418)	(245,500)	(109,706)
Gross Margin	(5,440)	324,535	329,324	(26,313)	(225,113)	(93,530)
Operating Expenses	302,712	711,198	2,267,280	1,177,527	4,261,946	3,003,168
Loss from Operations	(308,152)	(386,663)	(1,937,956)	(1,203,840)	(4,487,059)	(3,096,698)
Interest Expense	89,763	(21,854)	(1,935,491)	(420,524)	(665,195)	(684,833)
Net Loss	$ (218,389)	$ (373,350)	$ (3,822,129)	$ (1,624,364)	$ (5,135,731)	$ (3,823,913)
Net loss per share	$ (0.01)	$ (0.01)	$ (0.07)	$ (0.04)	$ (0.12)	$ (0.11)
Splash [Member]
Revenues			$ 724,311		$ 20,387
Cost of Sales			(394,987)		(245,500)
Gross Margin			329,324		(225,113)
Operating Expenses			2,267,280		4,261,946
Loss from Operations			(1,937,956)		(4,487,059)
Interest Expense			(1,935,491)		(665,195)
Other Income (Expense)			51,318		16,523
Net Loss			(3,822,129)		(5,135,731)
Canfield [Member]
Revenues			175,273		1,017,833	$ 1,309,178
Cost of Sales			(105,964)		(508,874)	(605,273)
Gross Margin			69,309		508,959	703,905
Operating Expenses			178,811		979,355	637,230
Loss from Operations			(109,502)		(470,396)	66,675
Interest Expense			(2,513)		(8,376)	(5,715)
Other Income (Expense)			454		1,538
Net Loss			(111,561)		(477,234)	$ 68,206
Pro Forma Adjustments [Member]
Revenues			0		0
Cost of Sales			0		0
Gross Margin			0		0
Operating Expenses			0		0
Loss from Operations			0		0
Interest Expense			145,579		584,830
Net Loss			145,579		584,830
Pro Forma Condensed Consolidated [Member]
Revenues			899,584		1,038,220
Cost of Sales			(500,951)		(754,374)
Gross Margin			398,633		283,846
Operating Expenses			2,446,091		5,241,301
Loss from Operations			(2,047,458)		(4,957,455)
Interest Expense			(1,792,425)		(88,741)
Other Income (Expense)			51,772		18,061
Net Loss			$ (3,788,111)		$ (5,028,135)
Net loss per share			$ (0.08)		$ (0.12)
Pro forma weighted average shares outstanding			50,428,177		42,154,947