10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
	For the quarterly period ended June 30, 2018
[   ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
	For the transition period from __________ to __________

000-53669
Commission File Number
EPOXY, INC.
(Exact name of registrant as specified in its charter)
Nevada	N/A
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
2518 Anthem Village Drive, Suite 100, Henderson NV	89052
(Address of principal executive offices)	(Zip Code)
702-350-2449
(Registrant's  telephone number, including area code)
(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [X]  No [  ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes [  ] No [X]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer [  ]	Accelerated filer [  ]
Non-accelerated filer   [  ] (Do not check if a smaller reporting company)	Smaller reporting company [X]
	Emerging growth company [X]

   If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. [  ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [  ]  No [X ]

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes [  ]  No [  ]

APPLICABLE ONLY TO CORPORATE ISSUERS

1,746,946,685 shares of common stock outstanding as of September 28, 2018

(Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date.)

2

EPOXY, INC.

TABLE OF CONTENTS

		Page
	PART I – FINANCIAL INFORMATION
Item 1.	Financial Statements	4
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	5
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	10
Item 4.	Controls and Procedures	10
	PART II – OTHER INFORMATION
Item 1.	Legal Proceedings	11
Item 1A.	Risk Factors	11
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	11
Item 3.	Defaults Upon Senior Securities	11
Item 4.	Mine Safety Disclosures	11
Item 5.	Other Information	11
Item 6.	Exhibits	11
	SIGNATURES	12

3

EPOXY, INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

PART I -- FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

	Page
Unaudited Consolidated Balance Sheets as of June 30, 2018 and December 31, 2017	F-1
Unaudited Consolidated Statements of Operations for the three and six months ended June 30, 2018 and 2017	F-2
Unaudited Consolidated Statement of Cash Flows for the six months ended June 30, 2018 and 2017	F-3
Notes to the Unaudited Consolidated Financial Statements	F-4 to F-12

4

EPOXY, INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

	June 30, 2018 (Unaudited)			December 31, 2017
ASSETS
Current
Cash	$	4,021		$	5,440
Accounts receivable		-			2,750
Prepaid expenses		-			970
Total Current Assets		4,021			9,160
Trademark and Patent		-			7,695
Total Assets	$	4,021		$	16,855
LIABILITIES
Current
Accounts payable and accrued liabilities	$	301,361		$	252,082
Accounts payable and accrued liabilities – related parties		109,217			88,293
Loans payable		17,000			17,000
Loan payable – related party		12,000			12,000
Derivative liabilities		403,970			497,988
Convertible notes, net of unamortized discounts and deferred financing cost		210,011			193,144
Other liabilities		72,400			72,400
Total Current Liabilities		1,125,959			1,132,907
Total Liabilities		1,125,959			1,132,907
STOCKHOLDERS' DEFICIT
Preferred Stock, $0.00001 par value;
authorized: 35,000,000 Series A Preferred shares, 25,080,985 issued and outstanding as of June 30, 2018 and December 31, 2017		251			251
authorized: 15,000,000 Series B Preferred shares, 1,000,000 shares issued and outstanding as of June 30, 2018 and December 31, 2017		10			10
Common Stock, $0.00001 par value;
authorized: 4,450,000,000 shares, 1,746,946,685 and 1,602,995,014 shares issued and outstanding as of June 30, 2018 and December 31, 2017, respectively		17,470			16,030
Additional paid-in capital		3,860,487			3,827,028
Accumulated deficit		(5,000,156	)		(4,959,371	)
Total Stockholders' Deficit		(1,121,938	)		(1,116,052	)
Total Liabilities and Stockholders' Deficit	$	4,021		$	16,855

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements

F-1

EPOXY, INC.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

	Three months ended						Six months ended
	June 30,						June 30,
	2018			2017			2018			2017
Revenue	$	33,689		$	20,051		$	67,512		$	61,104
Operating Expenses
Amortization		-			-			7,695			-
Software research and development		9,152			3,520			21,600			6,400
General and administrative expenses		57,830			61,800			125,824			126,158
Total operating expenses		66,982			65,320			155,119			132,558
Loss from operations		(33,293	)		(45,269	)		(87,607	)		(71,454	)
Other Income (Expenses):
Gain (loss) on change in fair value of derivative liabilities		214,937			(61,639	)		85,228			(502,197	)
Interest expense		(20,470	)		(35,241	)		(38,406	)		(96,461	)
Total other income (expenses)		194,467			(96,880	)		46,822			(598,658	)
Income (loss) before taxes	$	161,174		$	(142,149	)	$	(40,785	)	$	(670,112	)
Income tax (expense) benefit		-			-			-			-
Net income (loss)	$	161,174		$	(142,149	)	$	(40,785	)	$	(670,112	)
Net income (loss) per share
– basic	$	0.00		$	(0.00	)	$	(0.00	)	$	(0.00	)
– diluted	$	0.00		$	(0.00	)	$	(0.00	)	$	(0.00	)
Weighted average shares outstanding
– basic		1,746,946,764			1,602,995,014			1,696,563,652			1,390,625,644
– diluted		3,950,518,449			1,602,995,014			1,696,563,652			1,390,625,644

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements

F-2

EPOXY, INC.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

Unaudited

	Six months ended
	June 30,
	2018			2017
Cash flows from Operating Activities
Net loss	$	(40,785	)	$	(670,112	)
Adjustments to reconcile net loss to net cash used in operations:
Amortization		7,695			-
Accrued interest converted to shares		-			5,704
Transfer agent fees issued by shares		-			7,804
(Gain) loss on change in fair value of derivative liabilities		(85,228	)		502,197
Amortization of discounts on convertible notes		20,674			74,763
Amortization of deferred financing costs		874			6,605
Interest expense due to default on convertible note		-			3,680
Imputed interest		350			350
Changes in operating assets and liabilities:
Accounts receivable		2,750			(700	)
Prepaid expenses		970			(3,000	)
Deferred revenue		-			(29,000	)
Accounts payable and accrued expenses		50,357			36,887
Accounts payable and accrued expenses, related party		20,924			23,412
Net cash used in operating activities		(21,419	)		(41,410	)
Cash flows from Financing Activities
Proceeds from convertible notes		20,000			41,500
Net cash provided by financing activities		20,000			41,500
Net increase (decrease) in cash during the period		(1,419	)		90
Cash, beginning of period		5,440			2,662
Cash, end of period	$	4,021		$	2,752
Supplemental disclosure of cash flow information:
Cash paid for:
Interest	$	-		$	-
Income taxes	$	-		$	-
Supplemental non-cash investing and financing activities:
Debt principal converted to shares	$	4,680		$	91,300
Accrued interest converted to shares	$	1,078		$	9,224
Derivative liability reclassified as additional paid-in capital	$	28,790		$	475,922
Derivative liability – debt discount	$	-		$	49,680
Debt issuance financing cost	$	-		$	4,500

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements

-

F-3

EPOXY, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Note 1 – Description of business and basis of presentation

Organization and nature of business)

Epoxy, Inc. (the "Company") was incorporated in the State of Nevada on November 13, 2007 as Rioridge Resources Corp. On July 22, 2008, the Company changed its name to Neohydro Technologies Corp.

On August 1, 2014, the Company's name changed from Neohydro Technologies Corp. to Epoxy, Inc.  in furtherance of actions taken on May 23, 2014, when the Board of Directors of the Company (the "Board") approved and recommended to the Majority Stockholders that they approve the name change. On May 27, 2014, the Majority Stockholders approved the name change by written consent in lieu of a meeting, in accordance with Nevada law. On August 4, 2014, the Company submitted the name change to FINRA for their review and approval, as well as the approval of a symbol change from NHYT to EPXY.   The Company filed an amendment to our Articles of Incorporation with the Secretary of State of Nevada changing our name to Epoxy, Inc. effective on August 1, 2014.

On March 16, 2016 pursuant to approval by the board of directors and shareholders, the Company filed an Amendment to its Articles of Incorporation increasing the authorized shares to 900,000,000 with 850,000,000 common and 50,000,000 preferred shares. On September 28, 2016, the Company's board of directors and majority shareholder approved a further increase of the Company's authorized share capital from 850,000,000 common shares to 1,950,000,000 common shares.  The Company filed the amendment with the State of Nevada on November 21, 2016. On November 7, 2017, the Company's board of directors and majority shareholder approved a further increase of the Company's authorized share capital from 1,950,000,000 common shares to 4,450,000,000 common shares.  The Company filed the amendment with the State of Nevada on January 11, 2018.  On September 17, 2018 the Company's Board of Directors approved a reverse stock split of all the outstanding shares of the Company's Common Stock at a ratio of one post-split share per five-thousand pre-split shares (1:5,000), without changing the $0.00001 par value or authorized amount of Common Stock, and rounding fractional shares resulting from the stock split up to the nearest whole number (the "Reverse Stock Split").  The Reverse Stock Split has not yet received approval from the required regulatory authorities and has not yet been impacted in these financial statements.

The Company, initially through its wholly owned subsidiary, Couponz, Inc., and now primarily via operations undertaken by Epoxy, Inc directly, is the developer of Epoxy app, an application or "app" for iPhone iOS and Android operating systems. Epoxy is an innovative smart phone application designed and created to conveniently connect business owners and consumers in order to ease marketing frustrations. The mobile app gives loyal customers the ease of keeping track of rewards and punch cards all in one place while also giving opportunities to review and share businesses with friends. In turn, Epoxy provides businesses the ability to reward customers, share offers, and deliver information about special events with their customers.

Financial Statements Presented

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions for Form 10-Q and Article 210 8-03 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.  In the opinion of management, all adjustments considered necessary for a fair presentation have been included.  All such adjustments are of a normal recurring nature.  Operating results for the six months ended June 30, 2018, are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2018.  For further information, refer to the financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2017 as filed with the Securities and Exchange Commission on June 8, 2018.

F-4

EPOXY, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Note 1 – Description of business and basis of presentation (continued)

Net (loss) income per share

Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period and contains no dilutive securities. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity. For the six months ended June 30, 2018 and December 31, 2017, all potentially dilutive securities are anti-dilutive due to the Company's losses from operations. 

All dilutive common stock equivalents are reflected in our earnings (loss) per share calculations. Anti-dilutive common stock equivalents are not included in our earnings (loss) per share calculations.  

All dilutive common stock equivalents are reflected in our earnings (loss) per share calculations. Anti-dilutive common stock equivalents are not included in our earnings (loss) per share calculations.  

The following table sets forth the number of dilutive shares as of June 30, 2018

Series A Preferred share	62,702,462
Convertible notes*	2,140,869,222
Total diluted shares	2,203,571,684

Note 2 – Going Concern

For the six months ended June 30, 2018, the Company used net cash in operations of $21,419. In addition, the Company had a working capital deficit as of June 30, 2018. The Company believes that its existing capital resources may not be adequate to enable it to execute its business plan. These conditions raise substantial doubt as to the Company's ability to continue as a going concern. The Company estimates that it will require additional cash resources during 2018 based on its current operating plan and condition. The Company expects cash flows from operating activities to improve, primarily as a result of an increase in revenue and a decrease in certain operating expenses, although there can be no assurance thereof. The accompanying consolidated financial statements do not include any adjustments that might be necessary should we be unable to continue as a going concern. If we fail to generate positive cash flow or obtain additional financing, when required, we may have to modify, delay, or abandon some or all of our business and expansion plans.

Note 3- Fair Value Measurements

FASB ASC 820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. FASB ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. FASB ASC 820 describes three levels of inputs that may be used to measure fair value:

Level 1 – Quoted prices in active markets for identical assets or liabilities.

Level 2 – Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

F-5

EPOXY, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Note 3- Fair Value Measurements (continued)

Level 3 – Unobservable inputs that are supported by little or no market activity and that are financial instruments whose values are determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation.

If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level of input that is significant to the fair value measurement of the instrument.

The following table provides a summary of the fair value of our derivative liabilities as of June 30, 2018 and December 31, 2017:

	Fair value measurements on a recurring basis
	Level 1		Level 2		Level 3
As of June 30, 2018:
Liabilities
Derivative liabilities	$	-	$	-	$	403,970
As of December 31, 2017:
Liabilities
Derivative liabilities	$	-	$	-	$	497,988

Note 4- Loans Payable

The Company has received loans from third parties in prior fiscal years, accruing interest at rates of between 5% and 10% with default interest rates of between 10% and $16%.  The loans are in default and due on demand as at June 30, 2018 and December 31, 2017:

	Note Payable		Accrued interest
Balance, December 31, 2016	$	17,000	$	4,218
Additions		-		1,848
Balance, December 31, 2017		17,000		6,066
Additions		-		916
Balance, June 30, 2018	$	17,000	$	6,982

Note 5- Convertible Notes

At June 30, 2018 and December 31, 2017, convertible notes payable consisted of the following:

	June 30, 2018			December 31, 2017
Principal amount	$	221,500		$	205,430
Less: unamortized debt discount		(11,047	)		(11,721	)
Financing costs		(442	)		(565	)
Convertible notes payable, net	$	210,011		$	193,144

F-6

EPOXY, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Note 5- Convertible Notes (continued)

(1)   Convertible notes originally due on November 27, 2015

On November 27, 2012, the Company entered certain convertible loan agreements with four (4) investors. The Company received a total of $125,000 which bears interest at 10% per annum and is due on November 27, 2015. Interest shall accrue from the advancement date and shall be payable quarterly. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of $0.0005 per share. On the date of the agreements, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $125,000 as additional paid-in capital and reduced the carrying value of the convertible debenture to $0. The carrying value will be accreted over the term of the convertible debentures up to its face value of $125,000.

On August 1, 2014, the Company successfully amended the terms of the aforementioned loan agreements. Under the amended terms, a total of $125,000 originally available for conversion into 250,000,000 shares of common stock at $0.0005 per share was amended to reflect a fixed conversion price of $0.005 per share for a total of 25,000,000 shares of common stock, if converted.

The Company analyzed the above amendment under ASC 470-60 and concluded that the amendment to the conversion terms qualified as a substantial modification, and as such the remaining unamortized discount of $88,184 as of the amendment date, was recorded as loss on extinguishment of debt. The Company recalculated the intrinsic value of the embedded beneficial conversion feature of $125,000, which amount was recorded as the discount on the amended convertible notes. The carrying value will be accreted over the term of the convertible notes up to their face value of $125,000.

Concurrently, in August 2014, the conversion features in respect to these notes became tainted upon the issuance of other variable rate convertible debt. Accordingly, we accounted for the conversion options in respect to these notes as derivative liabilities.

On July 16, 2015, the Company again amended the terms of the convertible loan agreements for a total of $125,000 to extend the maturity date from November 27, 2015 to April 16, 2016. Subsequently, the parties agreed the notes would mature on January 1, 2017. The notes were further modified whereby they do not become convertible until maturity.

Upon the change to the terms of the convertible notes, the Company analyzed the conversion feature for derivative accounting consideration under FASB ASC 470 and determined that the conversion feature would not create embedded derivatives until maturity, January 1, 2017.

Further upon maturity, and due to the continuing existence of other variable rate convertible debt, we accounted for the conversion options in respect to these notes as derivative liabilities.

The carrying value of these convertible notes is as follows:

As at June 30, 2018 and December 31, 2017, the carrying values of the convertible debenture was $125,000.

During the three months ended June 30, 2018 and 2017, accrued convertible interest thereon was $3,116.

During the six months ended June 30, 2018 and 2017, accrued convertible interest thereon was $6,233.

The notes came due on January 1, 2017 and are currently in default.

F-7

EPOXY, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Note 5- Convertible Notes (continued)

 (2)   Convertible note due on January 25, 2017

On January 25, 2016, the Company entered into a convertible loan agreement with an investor. The Company received net proceeds of $30,000 from total loan proceeds of $35,000, which bears interest at 8% per annum and is due on January 25, 2017. Financing fees of $3,000 and legal fees of $2,000 were paid in respect of the note. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of 52% of the lowest trading prices for the previous twelve (12) trading days to the date of conversion.

In January 2017, the noteholder gave notice of conversion and the Company issued 290,187,136 shares of its common stock in full satisfaction of the entire principal of $35,000 and accrued interest balance of $2,792 with $3,520 in transfer agent fees.

(3)   Convertible note due on May 24, 2017

On May 20, 2016, the Company entered into a convertible loan agreement with an investor. The Company received net proceeds of $46,000 from total loan proceeds of $41,500, which bears interest at 8% per annum and is due on May 24, 2017. Financing fees of $2,500 and legal fees of $2,000 were paid in respect of the note. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

During the three months period ended March 31, 2017 the noteholder gave notice of conversion and the Company issued 726,933,349 shares of its common stock in full satisfaction of the entire principal of $46,000 and accrued interest balance of $2,625

On January 11, 2017, the Company received net proceeds of $41,500 with respect to the backend feature of this Convertible Note. Financing fees of $2,500 and legal fees of $2,000 were paid in respect of the backend note which bears interest at 8% per annum and is due on May 24, 2017. During the quarter ended June 30, 2017 the convertible note fell into default due to the Company failure to be current in its filings with the Securities and Exchange Commission. Upon an event of default, the interest rate is increased to 24% per annum. On May 24, 2017, this Note remained unpaid at maturity, and the outstanding principal due under this Note was increased by 8%, or $3,680.

In March 2018, the noteholder gave notice of conversion and the Company issued 143,951,671 shares of its common stock in satisfaction of the principal of $4,680 and accrued interest payable of $1,078

As at June 30, 2018, carrying values of the back-end convertible debenture and accrued convertible interest thereon were $45,000 and $14,348 respectively. As at December 31, 2017 the carrying values of the back-end convertible debenture and accrued convertible interest thereon were $49,680 and $9,105, respectively.

(4)   Convertible note due on July 13, 2017

On July 13, 2016 a total of $15,000 in principal and $6,031 in accrued interest payable to Andara Investments Limited (formerly known as Adam's Ale) was acquired by GW Holdings Group LLC.  The Company issued a replacement note in the principal amount of $21,031 to GW on July 21, 2016 which convertible note bears interest at 8% per annum and is due on July 13, 2017. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 52% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

During the year ended December 31, 2016, the Company issued 49,290,170 shares in respect of Conversion Notices received for a total of $10,731 in principal and $137 in accrued interest, and in January 2017, the Company issued 52,933,533 shares in respect of Conversion Notices received for a total of $10,300 in principal and $278 in accrued interest in January 2017.  As of June 30, 2018 and December 31, 2017, the Company had converted the entire principal and accrued interest under the note above, leaving a balance of $0 on the balance sheet.

F-8

EPOXY, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Note 5- Convertible Notes (continued)

(5)   Convertible note due on January 5, 2018

On July 5, 2017, the Company entered into a convertible loan agreement with an investor. The Company received total loan proceeds $15,000, which bears interest at 5% per annum and is due on January 5, 2018. Upon an event of default, the interest rate is increased to 15% per annum. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 50% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

The notes came due on January 5, 2017 and are currently in default.

As at June 30, 2018 the carrying value of the convertible debenture and accrued convertible interest thereon were $15,000 and $1,463, respectively. As at December 31, 2017 the carrying value of the convertible debenture and accrued convertible interest thereon were $14,592 and $368, respectively.

(6)   Convertible note due on September 27, 2018

On September 27, 2017, the Company entered into a Securities Purchase Agreement ("SPA") with an investor where under the Company will issue four 8% convertible redeemable notes in the aggregate principal amount of $63,000 with the first note being $15,750 funded on October 4, 2017, with financing cost of $750, and the rest will be funded in future periods, convertible into shares of the Company's common stock with a maturity date on September 27, 2018.   On January 15, 2018 a further $15,000, inclusive of $750 in legal fees, and on March 8, 2018 additional $5,000, had been received. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

As at June 30, 2018 the carrying value of the convertible debenture and accrued convertible interest thereon were $70,011 and $1,646, respectively. As at December 31, 2017, the carrying value of the convertible debenture and accrued convertible interest thereon was $53,551 and $304, respectively. The unamortized debt discount was $11,489 and $11,878, respectively as of June 30, 2018 and December 31, 2017.

In our evaluation of the aforementioned financing arrangements, we concluded that the conversion features were not afforded the exemption as a conventional convertible instrument and it did not otherwise meet the conditions set forth in current accounting standards for equity classification. Accordingly, they do not meet the conditions necessary to obtain equity classification and are required to be carried as derivative liabilities. (See footnote 7 for derivative disclosure).

The following table sets forth interest expense for amortization of the debt discount and financing costs recognized related to the above convertible notes:

	Three Months ended June 30,				Six Months ended June 30,
	2018		2017		2018		2017
Amortization of financing costs	$	451	$	1,913	$	873	$	6,605
Amortization of debt discount		11,297		23,239		20,674		74,763
Total	$	11,748	$	25,152	$	21,547	$	81,368

F-9

EPOXY, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Note 6 – Common Stock and Stock-Based Compensation

On November 7, 2017 the Board of Directors and majority shareholders approved the authorization of an increase of the authorized shares of the Company to an aggregate number of Four and a Half Billion (4,500,000,000) of which 4,450,000,000 shares are common stock, with a par value of $0.00001 per share, and Fifty Million (50,000,000) shares are preferred stock, with a par value of $0.00001 per share. 

Common stock

As described more fully above in Note 5, the Company issued 1,070,054,018 shares of common stock to settle certain convertible notes and accrued interest payable during the year ended December 31, 2017. 

As described more fully above in Note 5, the Company issued 143,951,671 shares of its common stock in satisfaction of the principal of $4,680 and accrued interest payable of $1,078 in March 2018.

There were no shares issued during the three months ended June 30, 2018.

Series A Preferred Shares

As at June 30, 2018 and December 31, 2017 the Company had 25,080,985 Series A Preferred Shares issued and outstanding, each carrying conversion rights of 2.5 common shares to each 1 share of Series A Preferred Stock and voting rights of 15 to 1, compared to common stock.

On September 16, 2015 pursuant to approval by the Board of Directors, the registrant filed a Certificate of Designation for its Class B preferred shares under which it was designated that there should be 15,000,000 Class B preferred shares with par value of $0.00001 each of which shall have voting rights of 1,000 to 1 as compared to common stock but no conversion rights. 

 Note 7 - Derivative Liabilities

On July 5, 2017, the Company entered into a convertible loan agreement with an investor. The Company received total loan proceeds $15,000, which bears interest at 5% per annum and is due on January 5, 2018. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 50% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

On September 27, 2017, the Company entered into a Securities Purchase Agreement ("SPA") with an investor where under the Company will issue four 8% convertible redeemable notes in the aggregate principal amount of $63,000 with the first note being $15,750 funded on October 4, 2017, with financing cost of $750, and the rest will be funded in future periods, convertible into shares of the Company's common stock with a maturity date on September 27, 2018.   On January 15, 2018 a further $15,000, inclusive of $750 in legal fees, and on March 8, 2018 additional $5,000, had been received. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.    Upon issuance, a total of $26,387, the day one loss on the notes, was recorded as a change in the fair value of the derivative liability.

Since equity classification is not available for the conversion feature, we were required to bifurcate the embedded conversion feature and carry it as a derivative liability, at fair value. Derivative financial instruments are carried initially and subsequently at their fair values.

F-10

EPOXY, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

 Note 7 - Derivative Liabilities (continued)

We estimated the fair value of the derivative on the inception dates, and subsequently, using the Black-Scholes Merton valuation technique, adjusted for the effect of dilution, because that technique embodies all of the assumptions (including, volatility, expected terms, and risk-free rates) that are necessary to fair value complex derivate instruments.

As a result of the application of ASC No. 815 in period ended June 30, 2018 and December 31, 2017, the fair value of the conversion feature associated with the convertible loans is summarized as follows:

Balance at December 31, 2017	$	497,988
Derivative additions associated with convertible notes		20,000
Derivative liability reclassified as additional paid-in capital associated with conversion of debt		(28,790	)
Loss on change in fair value during the period		(85,228	)
Balance at June 30, 2018	$	403,970

 The fair value at the commitment and re-measurement dates for the Company's derivative liabilities were based upon the following management assumptions as of June 30, 2018, December 31, 2017 and commitment date:

	Commitment Date		June 30, 2018		December 31, 2017
Expected dividends		0		0		0
Expected volatility	319.13%~453.80%		286.05%~361.56%		572.51% ~ 1,194%
Expected term	0 ~ 0.98 years		0.07~0.53 years		0 ~ 0.74 years
Risk free interest rate	0.55$~0.33%		0.44$~0.62%		1.28% ~ 1.65%

Note 8 - Commitments

 (1) Office Lease

On April 16, 2015 the Company entered into a six-month lease commencing April 1, 2015 with certain other third parties in respect of a shared office and residential premises located in San Diego, California.   The Company's obligation under the terms of the lease was $875 per month plus utilities.  The Company paid a security deposit of $875 and the first two months rent totaling $1,750 upon signing of the contract.   Effective November 1, 2015, the Company agreed to a rent increase to $925 per month plus utilities.  The Company did not enter into a formal renewal agreement and the lease is now operating on a month to month basis.

 (2) Vehicle Lease

On July 29, 2016 the Company entered into a closed end motor vehicle lease for a 36 months term with an initial deposit of $1,200 and a monthly payment of $897, due on the first of each month.  The lease does not meet the criteria of a capital lease and therefore the amounts are expended on a monthly basis and included in operating expenses.  The lease was personally guaranteed by our President, Mr. David Gasparine. At the end of the term, the vehicle may be purchased for $35,568.

Future minimum payments under the terms of the aforementioned lease are as follows:

2018 - $5,380

2019 - $6,277

F-11

EPOXY, INC.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

Note 9 – Related Party Transactions

Transactions with David Gasparine

In October 2015, the board agreed to increase Mr. Gasparine's salary under an employment agreement originally entered into during fiscal 2014 to $72,000 per annum.

During the six months ended June 30, 2018 and 2017, the Company accrued additional fees of $36,000 respectively for services provided by Mr. Gasparine. The Company paid $12,710, net, to Mr. Gasparine in the current six month period (2017 - $10,325), leaving $107,055 and $86,731, respectively, on the balance sheets as accounts payable and accrued liabilities – related parties as at June 30, 2018 and December 31, 2017.

Transactions with Mary Gasparine

On September 12, 2016 the Company received proceeds of $12,000 secured by a promissory note from Mary Gasparine, the mother of our CEO, President and a director. The loan bears interest at 12% per annum and matures on September 12, 2017.  As at June 30, 2018 and December 31, 2017 a cumulative total of $2,162 and $1,562, respectively, has been accrued as interest expense in respect to the aforementioned loan and recorded on the balance sheets as accounts payable and accrued liabilities – related party. On September 12, 2017 this loan came due and payable, including all accrued interest thereon. This loan is presently in default.

Note 10 – Other Liability

(a)

During the three months ended March 31, 2016 the Company entered into various agreements with a telephone service provider (the "Client") for the launch of the Epoxy App at its corporate and franchise locations. Under the terms of the agreement, Epoxy would offer training to the corporate location and the term would run twelve months from the launch of the Epoxy App.  As consideration the Company would receive fees from certain locations in advance, totaling $23,400.  Subsequent to the execution of the agreements the Client revised its corporate focus.  As a result, the Company has recorded the entire fee remitted as deferred revenue until such time as a formal unwinding of the agreement is complete. As at June 30, 2018 and December 31, 2017, the amounts received remain in other liability as the Company has not yet concluded the unwinding of the agreement. At the date this report, executive management of the Client has not responded to management requests to complete the formal unwinding of the agreement.

(b)

On March 31, 2016 the Company entered into an agreement with a third party to develop a customized EPOXY app for gift and loyalty cards for each client. Under the terms of the agreement Epoxy will receive a development fee of $49,000 which amounts were paid as to $30,000 on signing of the agreement, and $19,000 upon official launch of the pilot program, which occurred during the year ended December 31, 2016.  All proceeds have been received under the contract.  These amounts are expected to be realized as income upon completion of the pilot program. However, as at the date of this report, executive management of the third party has not confirmed the program is complete. As at June 30, 2018 and at December 31, 2017, the amounts received remained in other liabilities.

Note 11 – Subsequent events

On September 17, 2018 the Company's Board of Directors approved a reverse stock split of all the outstanding shares of the Company's Common Stock at a ratio of one post-split share per five-thousand pre-split shares (1:5,000), without changing the $0.00001 par value or authorized amount of Common Stock, and rounding fractional shares resulting from the stock split up to the nearest whole number (the "Reverse Stock Split").  The Reverse Stock Split has not yet received approval from the required regulatory authorities and has not been reflected in these financial statements.

The Company has evaluated subsequent events from the balance sheet date through the date that the financial statements were issued and determined that there are no additional subsequent events to disclose.

F-12

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

This current report contains forward-looking statements relating to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as "may", "should", "intends", "expects", "plans", "anticipates", "believes", "estimates", "predicts", "potential", or "continue" or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors which may cause our or our industry's actual results, levels of activity or performance to be materially different from any future results, levels of activity or performance expressed or implied by these forward-looking statements.

Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity or performance. You should not place undue reliance on these statements, which speak only as of the date that they were made. These cautionary statements should be considered with any written or oral forward-looking statements that we may issue in the future. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results, later events or circumstances or to reflect the occurrence of unanticipated events.

In this report unless otherwise specified, all dollar amounts are expressed in United States dollars and all references to "common shares" refer to the common shares of our capital stock.

The management's discussion and analysis of our financial condition and results of operations are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP").

The following discussion of our financial condition and results of operations should be read in conjunction with our audited financial statements for the fiscal year ended December 31, 2017, as filed with the Securities and Exchange Commission on June 8, 2018 along with the accompanying notes.  As used in this quarterly report, the terms "we", "us", "our", and the "Company" means Epoxy, Inc. and its wholly owned subsidiary Couponz, Inc.

Current Business

On July 19, 2013, the Company entered into an agreement to purchase Couponz, Inc. ("Couponz"), a company incorporated in the State of Nevada.  Under the agreement, the Company had the right to acquire 100% of the ownership of Couponz, Inc. in exchange for the issuance of 24,514,319 shares of preferred stock of the Company and $100,000. The agreement provided for the preferred shares issued to be designated as 1 share of preferred to carry 15 shares of common voting rights and to be convertible into common shares on the basis of 2.5 shares of common for each 1 share of preferred. Mr. David Gasparine, the sole director of Epoxy Inc., is also the controlling shareholder of Couponz, Inc., and, as such, the transaction is considered to be non-arm's length.  Mr. Gasparine became the controlling shareholder of the Company concurrent with the completion of the transaction.

On November 1, 2013, the Company completed the aforementioned transaction and Couponz, Inc. became a wholly owned subsidiary of the Company.

The Company, initially through its wholly owned subsidiary, Couponz, Inc., and now primarily via operations undertaken by Epoxy, Inc directly, is the developer of Epoxy app, an application or "app" for iPhone iOS and Android operating systems. Epoxy is an innovative smart phone application designed and created to conveniently connect business owners and consumers in order to ease marketing frustrations. The mobile app gives loyal customers the ease of keeping track of rewards and punch cards all in one place while also giving opportunities to review and share businesses with friends. In turn, Epoxy provides businesses the ability to reward customers, share offers, and deliver information about special events with their customers.

Our goal is to provide a simple and easy to use platform for consumers to find business information, including but not limited to product and service descriptions, promotions, loyalty programs, and customer reviews, as well as to provide business owners a simple and easy to use platform to promote their businesses to mobile app users. Through the use of research and development we will be able to continue evolving our platform and features provided for our users.

5

Epoxy's mobile app, is a "two-part" system that has a server that both a website and a mobile application access. The mobile app allows users to find local businesses that have an Epoxy membership. An app user can navigate to an individual business several ways. App users can find a specific business by searching for the specific name of the business, the category of the business or by the app users location and listed results on a Map View. App users can then filter the results of the businesses in the Map View by category. Once a business is chosen the app user is presented with a Business Landing Page or "BLP". The BLP displays information about that specific business that the business owner has input including operating hours, locations, menus, phone numbers as well as marketing such as digital loyalty cards and coupons. Within the BLP app users can also create reviews or "Sticky Notes" about that individual business and review other Sticky Notes that have been previously created. When an app user opens a loyalty card or offer the app has a built in scanner that allows the staff to "punch" or "redeem" either offer. A loyalty card is scanned multiple times and once completely filled is valid for a specified offer from the business owner. The app user can collect or "save" filled loyalty cards to redeem at a later time. A coupon is a one-time use offer that once redeemed will disappear from the device and become de-active. A business needs no equipment as the scanner is built into the Epoxy application that is required to scan each unique QR code. Epoxy provides each business with their own unique code that is used to track each loyalty card and offer. Each time an app user redeems an offer or digitally receives a punch the system tracks that information and displays it on a website administration panel for the business owner to track.

The website serves as amerchant login where merchants can access an administration panel that allows them to create their BLP and add digital punch cards, offers, events and send out direct messages to individuals or groups in real-time.  The admin panel also will provide the merchants with analytics such as the number of recipients for these direct messages, the number of punch cards and offers that have been used as well as the individual customers who are recommending that particular business (the referral system is a pending patent).  This will allow the merchant to distinguish between different levels of consumers and compensate accordingly. This also adds a level of security and accuracy to the loyalty and coupon program that is not practical with a paper system.

Our pricing for individual merchants is a simple flat membership fee of $50 a month, without any contracts.  The mobile app is free for consumers to download, and is available on both Android and Apple platforms.  We are also translating our application into other languages in order to apply our technology to other markets.   We have obtained a small number of relationships with larger franchise based organizations to whom we offer tiered pricing which will reflect discounts for number of locations using our service. As well we receive development fees from these merchants for the customization of their unique Epoxy app presence.

We plan to expand geographically in stages.  We have already obtained various customers beyond the Las Vegas market and into certain Southwestern United States, as well as client accounts in Canada. Our initial target for expansion was focused on Southern California but we have been expanding to new markets as the opportunity presents itself.  By December 2019 we plan to expand nationally by adding customers with a national presence to our portfolio. As we experience each stage of growth, we plan to increase our staff primarily through commission-based sales people, as opposed to salaried or hourly wage employees, thus minimizing the financial burden of each stage of expansion. We believe that this plan for expansion will also minimize the need for additional outside financing, as we plan to fund our growth primarily through the growth of our paying customer base. In addition, as we move from single customer locations to larger corporate bodies with numerous franchise or store front locations we will adjust the per location pricing of our program to suit our customer's budget and needs.  In addition, we offer training, customized development and product support where applicable for a one time development fee.

Our primary philosophy is to provide excellent customer service to both app users and merchants, while utilizing feedback through our events, website and mobile app. The mobile application platform gives us an opportunity to seamlessly receive feedback while providing a service. Once feedback has been provided we can then study and then apply this to the system. We believe if you keep the marketing simple, to the point and clean people will be willing to listen and convert. Once a customer is willing to listen, they can be turned into more valuable, loyal customers.

Couponz's product is marketed to Mobile App Users as well as Business owners.

6

RESULTS OF OPERATIONS

Three Months Ended June 30, 2018 Compared to the Three Months Ended June 30, 2017.

Our net loss for the three-month periods ended June 30, 2018 and 2017 is as follows:

	Three months ended
	June 30,
	2018			2017
Revenue	$	33,689		$	20,051
Operating Expenses
Software research and development		9,152			3,520
General and administrative expenses		57,830			61,800
Total operating expenses		66,982			65,320
Loss from operations		(33,293	)		(45,269	)
Other Income (Expenses):
Gain (loss) on change in fair value of derivative liabilities		214,937			(61,639	)
Interest expenses		(20,470	)		(35,241	)
Total other income (expenses)		194,467			(96,880	)
Income (loss) before taxes	$	161,174		$	(142,149	)
Income tax (expense) benefit		-			-
Net income (loss)	$	161,174		$	(142,149	)

During the comparative three-month periods ended June 30, 2018 and 2017 the Company experienced an increase to period over period revenue as our current period subscription rates increased.  The Company's total operating expenses remained relatively consistent at $66,982 (2018) as compared to $65,320 (2017) however, software development costs increased from $3,520 in the three months ended June 30, 2017 to $9,152 in the current period as we continued to upgrade our product offerings.  Our general and administrative expenses were slightly reduced period over period from $61,800 (2017) to $57,830 in the current three-month period.  The Company recorded other income in the current period with a gain on the change in the fair value of its derivative liabilities of $214,937, as compared to $61,639 in the prior comparative three month period. Interest expenses period over period were $20,470 and $35,214, respectively for the three months ended June 30, 2018 and 2017.

The Company reported net income of $161,174 in the current three month period compared to a net loss of $142,149 in the prior three month period ended June 30, 2017.

7

Six Months Ended June 30, 2018 Compared to the Six Months Ended June 30, 2017.

Our net loss for the six-month periods ended June 30, 2018 and 2017 is as follows:

	Six months ended
	June 30,
	2018			2017
Revenue	$	67,512		$	61,104
Operating Expenses
Depreciation		7,695			-
Software research and development		21,600			6,400
General and administrative expenses		125,824			126,158
Total operating expenses		155,119			132,558
Loss from operations		(87,607	)		(71,454	)
Other Income (Expenses):
Gain (loss) on change in fair value of derivative liabilities		85,228			(502,197	)
Interest expenses		(38,406	)		(96,461	)
Total other income (expenses)		46,822			(598,658	)
Income (loss) before taxes	$	(40,785	)	$	(670,112	)
Income tax (expense) benefit		-			-
Net income (loss)	$	(40,785	)	$	(670,112	)

During the comparative six-month periods ended June 30, 2018 and 2017 the Company experienced an increase to period over period revenue as our current period subscription rates increased.  The Company's total operating expenses increased in the current period from $132,558 (2017) to $155,119 as a direct result of a substantial increase to software development costs from $6,400 in the six months ended June 30, 2017 to $21,600 in the current period as we continued to upgrade our product offerings.   In addition, the Company recorded a one-time impairment of $7,695 relative to the write down of its previously capitalized trademark and patent application costs in the current six months ended June 30, 2018 with no prior expense in the comparative period.Our general and administrative expenses remained relatively constant period over period.  The Company recorded other income in the current six-month period as a result of the gain on the change in the fair value of its derivative liabilities of $85,228 as compared to a loss of $502,197 in the prior comparative six-month period. Interest expenses period over period were $38,406 and $96,461, respectively for the six months ended June 30, 2018 and 2017.

The Company reported a net loss of $40,785 and $670,112, respectively in the six-month periods ended June 30, 2018 and 2017.  The substantial reduction to the reported loss is entirely due to the change in the fair value of derivative liabilities and a reduction to interest expense in the current six-month period.

8

Liquidity and Financial Condition

Working Capital

	At June 30, 2018			At December 31, 2017
Current Assets	$	4,021		$	9,160
Current Liabilities	$	1,125,959		$	1,132,907
Working Capital (Deficit)	$	(1,121,938	)	$	(1,123,747	)

We continue to reflect a working capital deficit as we are unable to meet our operating overhead as it comes due.

Cash Flows

	Six-month periods ended June 30,
	2018			2017
Net cash used in operating activities	$	(21,419	)	$	(41,410	)
Net cash provided by (used in) investing activities		-			-
Net cash provided by financing activities	$	20,000		$	41,500
Net increase (decrease) in cash during period	$	(1,419	)	$	90

Operating Activities

Net cash used in operating activities was $21,419 for the six-month period ended June 30, 2018 compared with cash used in operating activities of $41,410 in the same period in 2017. The decrease in cash used in operating activities is predominantly attributable to various non-cash reconciliation adjustments including substantial reductions to the accretion of debt discount on convertible notes and the change in the fair value of our derivative liabilities.  We continued to record increases to accounts payable and related party payables in the current and prior comparative period, as we were not able to retire our obligations as they became due. During fiscal 2017 we were able to bring certain prior deferred revenues in the amount of $29,000 into income, with no similar results in the current six months ended June 30, 2018.

Investing Activities

There were no investing activities during the six-month period ended June 30, 2018 and 2017.

Financing Activities

Net cash provided by financing activities was $20,000 for the six-month period ended June 30, 2018 compared to $41,500 of cash provided in the same period in 2017. All amounts relate to convertible notes payable entered into during the respective periods.

Going Concern

Company had a working capital deficit as of June 30, 2018. The Company believes that its existing capital resources may not be adequate to enable it to execute its business plan. These conditions raise substantial doubt as to the Company's ability to continue as a going concern. The Company estimates that it will require additional cash resources during 2018 based on its current operating plan and condition. The Company expects cash flows from operating activities to improve, primarily as a result of an increase in revenue and a decrease in certain operating expenses, although there can be no assurance thereof. The accompanying condensed consolidated financial statements do not include any adjustments that might be necessary should we be unable to continue as a going concern. If we fail to generate positive cash flow or obtain additional financing, when required, we may have to modify, delay, or abandon some or all of our business and expansion plans.

9

Off-Balance Sheet Arrangements

We have no material off-balance sheet arrangements that will have a current or future effect on our financial condition and changes in financial condition.

Critical Accounting Policies and Estimates

The preparation of our financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the 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. On an on-going basis, management evaluates its estimates and judgments which are based on historical experience and on various other factors that are believed to be reasonable under the circumstances. The results of their evaluation form the basis for making judgments about the carrying values of assets and liabilities. Actual results may differ from these estimates under different assumptions and circumstances. Our significant accounting policies are more fully discussed in the Notes to our Financial Statements.  Refer to Note 2 of the Financial Statements included in our Annual Report on Form 10-K as filed with the Securities and Exchange Commission on June 8, 2018.

Recent Accounting Pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and does not believe the future adoption of any such pronouncements will have a material impact on its financial condition or the results of its operations.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We are a smaller reporting company and are not required to provide this information.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms, and that such information is accumulated and communicated to our management, including our president (our principal executive officer, principal financial officer and principal accounting officer) to allow for timely decisions regarding required disclosure.

As of the end of our quarter covered by this report, we carried out an evaluation, under the supervision and with the participation of our president (our principal executive officer, principal financial officer and principal accounting officer), of the effectiveness of the design and operation of our disclosure controls and procedures. Based on the foregoing, our president (our principal executive officer, principal financial officer and principal accounting officer) concluded that our disclosure controls and procedures were not effective as of the end of the period covered by this quarterly report.

Changes in Internal Control over Financial Reporting

During the period covered by this report, there were no changes in our internal controls over financial reporting that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. 

10

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

The Company is not a party to any legal proceedings and is not aware of any pending legal proceedings as of the date of this Form 10-Q.

ITEM 1A. RISK FACTORS

The Company is a smaller reporting company and is not required to provide this information.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

The Company issued 143,951,671 shares of its common stock in satisfaction of principal of $4,680 and accrued interest payable of $1,078 in March 2018.

In respect of the aforementioned shares issued to an investor the Company will claim an exemption from the registration requirements of the Securities Act of 1933, as amended, for the issuance of the shares pursuant to Section 4(2) of the Act and/or Rule 506 of Regulation D promulgated thereunder since, among other things, the transaction does not involve a public offering, the purchasers are "accredited investors" and/or qualified institutional buyers, the purchasers have access to information about the Company and its purchase, the purchasers will take the securities for investment and not resale.

Other than as disclosed above, there were no unregistered securities to report which were sold or issued by the Company without the registration of these securities under the Securities Act of 1933 in reliance on exemptions from such registration requirements, within the period covered by this report, which have not been previously included in a Quarterly Report on Form 10-Q or a Current Report on Form 8-K.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

The Company does not have any senior securities as of the date of this Form 10-Q.

ITEM 4. MINE SAFETY DISCLOSURES

Not Applicable

ITEM 5. OTHER INFORMATION

None

ITEM 6.  EXHIBITS

Exhibit Description	Filed herewith	Form	Exhibit	Incorporated by reference Filing Date
Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act	X		31.1
Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act	X		31.2
Certification of Principal Executive and Financial Officer, pursuant to Section 906 of the Sarbanes-Oxley Act	X		32.1
Interactive Data files	X		101

11

SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, there unto duly authorized.

	EPOXY, INC.
Date: October 9, 2018	By:	/s/ David Gasparine
	Name:	David Gasparine
	Title:	Chief Executive Officer (Principal Executive Officer), Treasurer, (Principal Financial Officer) Secretary, and Director

12

EX-31.1

Exhibit 31.1

RULE 13A-14(A)/15D-14(A) CERTIFICATION

I, David Gasparine, certify that:

(1) I have reviewed this Quarterly report on Form 10-Q of Epoxy, Inc. for the six months ended June 30, 2018;

(2) Based on my knowledge, this  report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

(3) Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(4) The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

(5) The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant's ability to record, process, summarize and report financial information; and

(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: October 9, 2018	By:	/s/ David Gasparine
		David Gasparine
		Title:  Principal Executive Officer

EX-31.2

Exhibit 31.2

RULE 13A-14(A)/15D-14(A) CERTIFICATION

I, David Gasparine, certify that:

(1) I have reviewed this Quarterly report on Form 10-Q of Epoxy, Inc. for the six months ended June 30, 2018;

(2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

(3) Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(4) The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(d) disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

(5) The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

(a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant's ability to record, process, summarize and report financial information; and

(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: October 9, 2018	By:	/s/ David Gasparine
		Name: David Gasparine
		Title: Principal Financial Officer

EX-32.1

EXHIBIT 32

EPOXY, INC.

CERTIFICATION PURSUANT TO

18 U.S.C. Section 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Epoxy, Inc. (the "Company") on Form 10-Q for the sixe months ended June 30, 2018, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, David Gasparine, as Principal Executive, Financial and Accounting Officer of the Company, hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in this Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date:  October 9, 2018	By:	/s/ David Gasparine
	Name:	David Gasparine
	Title:	Principal Executive, Financial and Accounting Officer

A signed original of this written statement required by Section 1350 of Title 18 of the United States Code has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

The foregoing certification is being furnished as an exhibit to the Report pursuant to Item 601(b)(32) of Regulation S-K and Section 1350 of Title 18 of the United States Code and, accordingly, is not being filed with the Securities and Exchange Commission as part of the Report and is not to be incorporated by reference into any filing of the Company under the Securities Act of 1933 or the Securities Exchange Act of 1934 (whether made before or after the date of the Report, irrespective of any general incorporation language contained in such filing.)

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Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Sep. 28, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	Epoxy, Inc.
Entity Central Index Key	0001428816
Trading Symbol	EPXY
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q2
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Common Stock, Shares Outstanding		1,746,946,685

XML

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Current
Cash	$ 4,021	$ 5,440
Accounts receivable		2,750
Prepaid expenses		970
Total Current Assets	4,021	9,160
Trademark and Patent		7,695
Total Assets	4,021	16,855
Current
Accounts payable and accrued liabilities	301,361	252,082
Accounts payable and accrued liabilities - related parties	109,217	88,293
Loans payable	17,000	17,000
Loan payable - related party	12,000	12,000
Derivative liabilities	403,970	497,988
Convertible notes, net of unamortized discounts and deferred financing cost	210,011	193,144
Other liabilities	72,400	72,400
Total Current Liabilities	1,125,959	1,132,907
Total Liabilities	1,125,959	1,132,907
STOCKHOLDERS' DEFICIT
Common Stock, $0.00001 par value; authorized: 4,450,000,000 shares, 1,746,946,685 and 1,602,995,014 shares issued and outstanding as of June 30, 2018 and December 31, 2017, respectively	17,470	16,030
Additional paid-in capital	3,860,487	3,827,028
Accumulated deficit	(5,000,156)	(4,959,371)
Total Stockholders' Deficit	(1,121,938)	(1,116,052)
Total Liabilities and Stockholders' Deficit	4,021	16,855
Series A Preferred shares
STOCKHOLDERS' DEFICIT
Preferred Stock	251	251
Series B Preferred shares
STOCKHOLDERS' DEFICIT
Preferred Stock	$ 10	$ 10

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Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2018	Dec. 31, 2017
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	4,450,000,000	4,450,000,000
Common stock, shares issued	1,746,946,685	1,602,995,014
Common stock, shares outstanding	1,746,946,685	1,602,995,014
Series A Preferred shares
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	35,000,000	35,000,000
Preferred stock, shares issued	25,080,985	25,080,985
Preferred stock, shares outstanding	25,080,985	25,080,985
Series B Preferred shares
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	15,000,000	15,000,000
Preferred stock, shares issued	1,000,000	1,000,000
Preferred stock, shares outstanding	1,000,000	1,000,000

XML

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Income Statement [Abstract]
Revenue	$ 33,689	$ 20,051	$ 67,512	$ 61,104
Operating Expenses
Amortization			7,695
Software research and development	9,152	3,520	21,600	6,400
General and administrative expenses	57,830	61,800	125,824	126,158
Total operating expenses	66,982	65,320	155,119	132,558
Loss from operations	(33,293)	(45,269)	(87,607)	(71,454)
Other Income (Expenses):
Gain (loss) on change in fair value of derivative liabilities	214,937	(61,639)	85,228	(502,197)
Interest expense	(20,470)	(35,241)	(38,406)	(96,461)
Total other income (expenses)	194,467	(96,880)	46,822	(598,658)
Income (loss) before taxes	161,174	(142,149)	(40,785)	(670,112)
Income tax (expense) benefit
Net income (loss)	$ 161,174	$ (142,149)	$ (40,785)	$ (670,112)
Net income (loss) per share
- basic	$ 0.00	$ (0.00)	$ (0.00)	$ (0.00)
- diluted	$ 0.00	$ (0.00)	$ (0.00)	$ (0.00)
Weighted average shares outstanding
- basic	1,746,946,764	1,602,995,014	1,696,563,652	1,390,625,644
- diluted	3,950,518,449	1,602,995,014	1,696,563,652	1,390,625,644

XML

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows from Operating Activities
Net loss	$ (40,785)	$ (670,112)
Adjustments to reconcile net loss to net cash used in operations:
Amortization	7,695
Accrued interest converted to shares		5,704
Transfer agent fees issued by shares		7,804
(Gain) loss on change in fair value of derivative liabilities	(85,228)	502,197
Amortization of discounts on convertible notes	20,674	74,763
Amortization of deferred financing costs	874	6,605
Interest expense due to default on convertible note		3,680
Imputed interest	350	350
Changes in operating assets and liabilities:
Accounts receivable	2,750	(700)
Prepaid expenses	970	(3,000)
Deferred revenue		(29,000)
Accounts payable and accrued expenses	50,357	36,887
Accounts payable and accrued expenses, related party	20,924	23,412
Net cash used in operating activities	(21,419)	(41,410)
Cash flows from Financing Activities
Proceeds from convertible notes	20,000	41,500
Net cash provided by financing activities	20,000	41,500
Net increase (decrease) in cash during the period	(1,419)	90
Cash, beginning of period	5,440	2,662
Cash, end of period	4,021	2,752
Cash paid for:
Interest
Income taxes
Supplemental non-cash investing and financing activities:
Debt principal converted to shares	4,680	91,300
Accrued interest converted to shares	1,078	9,224
Derivative liability reclassified as additional paid-in capital	28,790	475,922
Derivative liability - debt discount		49,680
Debt issuance financing cost		$ 4,500

XML

Description of Business and Basis of Presentation

6 Months Ended

Jun. 30, 2018

Description of Business and Basis of Presentation [Abstract]

Description of business and basis of presentation

Note 1 – Description of business and basis of presentation

Organization and nature of business)

Epoxy, Inc. (the "Company") was incorporated in the State of Nevada on November 13, 2007 as Rioridge Resources Corp. On July 22, 2008, the Company changed its name to Neohydro Technologies Corp.

On August 1, 2014, the Company's name changed from Neohydro Technologies Corp. to Epoxy, Inc.  in furtherance of actions taken on May 23, 2014, when the Board of Directors of the Company (the "Board") approved and recommended to the Majority Stockholders that they approve the name change. On May 27, 2014, the Majority Stockholders approved the name change by written consent in lieu of a meeting, in accordance with Nevada law. On August 4, 2014, the Company submitted the name change to FINRA for their review and approval, as well as the approval of a symbol change from NHYT to EPXY.   The Company filed an amendment to our Articles of Incorporation with the Secretary of State of Nevada changing our name to Epoxy, Inc. effective on August 1, 2014.

On March 16, 2016 pursuant to approval by the board of directors and shareholders, the Company filed an Amendment to its Articles of Incorporation increasing the authorized shares to 900,000,000 with 850,000,000 common and 50,000,000 preferred shares. On September 28, 2016, the Company's board of directors and majority shareholder approved a further increase of the Company's authorized share capital from 850,000,000 common shares to 1,950,000,000 common shares.  The Company filed the amendment with the State of Nevada on November 21, 2016. On November 7, 2017, the Company's board of directors and majority shareholder approved a further increase of the Company's authorized share capital from 1,950,000,000 common shares to 4,450,000,000 common shares.  The Company filed the amendment with the State of Nevada on January 11, 2018.  On September 17, 2018 the Company's Board of Directors approved a reverse stock split of all the outstanding shares of the Company's Common Stock at a ratio of one post-split share per five-thousand pre-split shares (1:5,000), without changing the $0.00001 par value or authorized amount of Common Stock, and rounding fractional shares resulting from the stock split up to the nearest whole number (the "Reverse Stock Split").  The Reverse Stock Split has not yet received approval from the required regulatory authorities and has not yet been impacted in these financial statements.

The Company, initially through its wholly owned subsidiary, Couponz, Inc., and now primarily via operations undertaken by Epoxy, Inc directly, is the developer of Epoxy app, an application or "app" for iPhone iOS and Android operating systems. Epoxy is an innovative smart phone application designed and created to conveniently connect business owners and consumers in order to ease marketing frustrations. The mobile app gives loyal customers the ease of keeping track of rewards and punch cards all in one place while also giving opportunities to review and share businesses with friends. In turn, Epoxy provides businesses the ability to reward customers, share offers, and deliver information about special events with their customers.

Financial Statements Presented

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions for Form 10-Q and Article 210 8-03 of Regulation S-X.  Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.  In the opinion of management, all adjustments considered necessary for a fair presentation have been included.  All such adjustments are of a normal recurring nature.  Operating results for the six months ended June 30, 2018, are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2018.  For further information, refer to the financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2017 as filed with the Securities and Exchange Commission on June 8, 2018.

Net (loss) income per share

Basic earnings per share is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the period and contains no dilutive securities. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity. For the six months ended June 30, 2018 and December 31, 2017, all potentially dilutive securities are anti-dilutive due to the Company's losses from operations. 

All dilutive common stock equivalents are reflected in our earnings (loss) per share calculations. Anti-dilutive common stock equivalents are not included in our earnings (loss) per share calculations.  

All dilutive common stock equivalents are reflected in our earnings (loss) per share calculations. Anti-dilutive common stock equivalents are not included in our earnings (loss) per share calculations.  

The following table sets forth the number of dilutive shares as of June 30, 2018

Series A Preferred share	62,702,462
Convertible notes*	2,140,869,222
Total diluted shares	2,203,571,684

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Going Concern

6 Months Ended

Jun. 30, 2018

Going Concern [Abstract]

Going Concern

Note 2 – Going Concern

For the six months ended June 30, 2018, the Company used net cash in operations of $21,419. In addition, the Company had a working capital deficit as of June 30, 2018. The Company believes that its existing capital resources may not be adequate to enable it to execute its business plan. These conditions raise substantial doubt as to the Company's ability to continue as a going concern. The Company estimates that it will require additional cash resources during 2018 based on its current operating plan and condition. The Company expects cash flows from operating activities to improve, primarily as a result of an increase in revenue and a decrease in certain operating expenses, although there can be no assurance thereof. The accompanying consolidated financial statements do not include any adjustments that might be necessary should we be unable to continue as a going concern. If we fail to generate positive cash flow or obtain additional financing, when required, we may have to modify, delay, or abandon some or all of our business and expansion plans.

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Fair Value Measurements

6 Months Ended

Jun. 30, 2018

Fair Value Measurements [Abstract]

Fair Value Measurements

Note 3- Fair Value Measurements

FASB ASC 820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. FASB ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. FASB ASC 820 describes three levels of inputs that may be used to measure fair value:

Level 1 – Quoted prices in active markets for identical assets or liabilities.

Level 2 – Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 – Unobservable inputs that are supported by little or no market activity and that are financial instruments whose values are determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant judgment or estimation.

If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level of input that is significant to the fair value measurement of the instrument.

The following table provides a summary of the fair value of our derivative liabilities as of June 30, 2018 and December 31, 2017:

	Fair value measurements on a recurring basis
	Level 1		Level 2		Level 3
As of June 30, 2018:
Liabilities
Derivative liabilities	$	-	$	-	$	403,970
As of December 31, 2017:
Liabilities
Derivative liabilities	$	-	$	-	$	497,988

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Loans Payable

6 Months Ended

Jun. 30, 2018

Loans Payable/Convertible Notes [Abstract]

Loans Payable

Note 4- Loans Payable

The Company has received loans from third parties in prior fiscal years, accruing interest at rates of between 5% and 10% with default interest rates of between 10% and $16%.  The loans are in default and due on demand as at June 30, 2018 and December 31, 2017:

	Note Payable		Accrued interest
Balance, December 31, 2016	$	17,000	$	4,218
Additions		-		1,848
Balance, December 31, 2017		17,000		6,066
Additions		-		916
Balance, June 30, 2018	$	17,000	$	6,982

XML

Convertible Notes

6 Months Ended

Jun. 30, 2018

Loans Payable/Convertible Notes [Abstract]

Convertible Notes

Note 5- Convertible Notes

At June 30, 2018 and December 31, 2017, convertible notes payable consisted of the following:

	June 30, 2018			December 31, 2017
Principal amount	$	221,500		$	205,430
Less: unamortized debt discount		(11,047	)		(11,721	)
Financing costs		(442	)		(565	)
Convertible notes payable, net	$	210,011		$	193,144

(1)   Convertible notes originally due on November 27, 2015

On November 27, 2012, the Company entered certain convertible loan agreements with four (4) investors. The Company received a total of $125,000 which bears interest at 10% per annum and is due on November 27, 2015. Interest shall accrue from the advancement date and shall be payable quarterly. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of $0.0005 per share. On the date of the agreements, the Company recognized the intrinsic value of the embedded beneficial conversion feature of $125,000 as additional paid-in capital and reduced the carrying value of the convertible debenture to $0. The carrying value will be accreted over the term of the convertible debentures up to its face value of $125,000.

On August 1, 2014, the Company successfully amended the terms of the aforementioned loan agreements. Under the amended terms, a total of $125,000 originally available for conversion into 250,000,000 shares of common stock at $0.0005 per share was amended to reflect a fixed conversion price of $0.005 per share for a total of 25,000,000 shares of common stock, if converted.

The Company analyzed the above amendment under ASC 470-60 and concluded that the amendment to the conversion terms qualified as a substantial modification, and as such the remaining unamortized discount of $88,184 as of the amendment date, was recorded as loss on extinguishment of debt. The Company recalculated the intrinsic value of the embedded beneficial conversion feature of $125,000, which amount was recorded as the discount on the amended convertible notes. The carrying value will be accreted over the term of the convertible notes up to their face value of $125,000.

Concurrently, in August 2014, the conversion features in respect to these notes became tainted upon the issuance of other variable rate convertible debt. Accordingly, we accounted for the conversion options in respect to these notes as derivative liabilities.

On July 16, 2015, the Company again amended the terms of the convertible loan agreements for a total of $125,000 to extend the maturity date from November 27, 2015 to April 16, 2016. Subsequently, the parties agreed the notes would mature on January 1, 2017. The notes were further modified whereby they do not become convertible until maturity.

Upon the change to the terms of the convertible notes, the Company analyzed the conversion feature for derivative accounting consideration under FASB ASC 470 and determined that the conversion feature would not create embedded derivatives until maturity, January 1, 2017.

Further upon maturity, and due to the continuing existence of other variable rate convertible debt, we accounted for the conversion options in respect to these notes as derivative liabilities.

The carrying value of these convertible notes is as follows:

As at June 30, 2018 and December 31, 2017, the carrying values of the convertible debenture was $125,000.

During the three months ended June 30, 2018 and 2017, accrued convertible interest thereon was $3,116.

During the six months ended June 30, 2018 and 2017, accrued convertible interest thereon was $6,233.

The notes came due on January 1, 2017 and are currently in default.

 (2)   Convertible note due on January 25, 2017

On January 25, 2016, the Company entered into a convertible loan agreement with an investor. The Company received net proceeds of $30,000 from total loan proceeds of $35,000, which bears interest at 8% per annum and is due on January 25, 2017. Financing fees of $3,000 and legal fees of $2,000 were paid in respect of the note. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of 52% of the lowest trading prices for the previous twelve (12) trading days to the date of conversion.

In January 2017, the noteholder gave notice of conversion and the Company issued 290,187,136 shares of its common stock in full satisfaction of the entire principal of $35,000 and accrued interest balance of $2,792 with $3,520 in transfer agent fees.

(3)   Convertible note due on May 24, 2017

On May 20, 2016, the Company entered into a convertible loan agreement with an investor. The Company received net proceeds of $46,000 from total loan proceeds of $41,500, which bears interest at 8% per annum and is due on May 24, 2017. Financing fees of $2,500 and legal fees of $2,000 were paid in respect of the note. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

During the three months period ended March 31, 2017 the noteholder gave notice of conversion and the Company issued 726,933,349 shares of its common stock in full satisfaction of the entire principal of $46,000 and accrued interest balance of $2,625

On January 11, 2017, the Company received net proceeds of $41,500 with respect to the backend feature of this Convertible Note. Financing fees of $2,500 and legal fees of $2,000 were paid in respect of the backend note which bears interest at 8% per annum and is due on May 24, 2017. During the quarter ended June 30, 2017 the convertible note fell into default due to the Company failure to be current in its filings with the Securities and Exchange Commission. Upon an event of default, the interest rate is increased to 24% per annum. On May 24, 2017, this Note remained unpaid at maturity, and the outstanding principal due under this Note was increased by 8%, or $3,680.

In March 2018, the noteholder gave notice of conversion and the Company issued 143,951,671 shares of its common stock in satisfaction of the principal of $4,680 and accrued interest payable of $1,078

As at June 30, 2018, carrying values of the back-end convertible debenture and accrued convertible interest thereon were $45,000 and $14,348 respectively. As at December 31, 2017 the carrying values of the back-end convertible debenture and accrued convertible interest thereon were $49,680 and $9,105, respectively.

(4)   Convertible note due on July 13, 2017

On July 13, 2016 a total of $15,000 in principal and $6,031 in accrued interest payable to Andara Investments Limited (formerly known as Adam's Ale) was acquired by GW Holdings Group LLC.  The Company issued a replacement note in the principal amount of $21,031 to GW on July 21, 2016 which convertible note bears interest at 8% per annum and is due on July 13, 2017. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 52% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

During the year ended December 31, 2016, the Company issued 49,290,170 shares in respect of Conversion Notices received for a total of $10,731 in principal and $137 in accrued interest, and in January 2017, the Company issued 52,933,533 shares in respect of Conversion Notices received for a total of $10,300 in principal and $278 in accrued interest in January 2017.  As of June 30, 2018 and December 31, 2017, the Company had converted the entire principal and accrued interest under the note above, leaving a balance of $0 on the balance sheet.

(5)   Convertible note due on January 5, 2018

On July 5, 2017, the Company entered into a convertible loan agreement with an investor. The Company received total loan proceeds $15,000, which bears interest at 5% per annum and is due on January 5, 2018. Upon an event of default, the interest rate is increased to 15% per annum. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 50% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

The notes came due on January 5, 2017 and are currently in default.

As at June 30, 2018 the carrying value of the convertible debenture and accrued convertible interest thereon were $15,000 and $1,463, respectively. As at December 31, 2017 the carrying value of the convertible debenture and accrued convertible interest thereon were $14,592 and $368, respectively.

(6)   Convertible note due on September 27, 2018

On September 27, 2017, the Company entered into a Securities Purchase Agreement ("SPA") with an investor where under the Company will issue four 8% convertible redeemable notes in the aggregate principal amount of $63,000 with the first note being $15,750 funded on October 4, 2017, with financing cost of $750, and the rest will be funded in future periods, convertible into shares of the Company's common stock with a maturity date on September 27, 2018.   On January 15, 2018 a further $15,000, inclusive of $750 in legal fees, and on March 8, 2018 additional $5,000, had been received. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

As at June 30, 2018 the carrying value of the convertible debenture and accrued convertible interest thereon were $70,011 and $1,646, respectively. As at December 31, 2017, the carrying value of the convertible debenture and accrued convertible interest thereon was $53,551 and $304, respectively. The unamortized debt discount was $11,489 and $11,878, respectively as of June 30, 2018 and December 31, 2017.

In our evaluation of the aforementioned financing arrangements, we concluded that the conversion features were not afforded the exemption as a conventional convertible instrument and it did not otherwise meet the conditions set forth in current accounting standards for equity classification. Accordingly, they do not meet the conditions necessary to obtain equity classification and are required to be carried as derivative liabilities. (See footnote 7 for derivative disclosure).

The following table sets forth interest expense for amortization of the debt discount and financing costs recognized related to the above convertible notes:

	Three Months ended June 30,				Six Months ended June 30,
	2018		2017		2018		2017
Amortization of financing costs	$	451	$	1,913	$	873	$	6,605
Amortization of debt discount		11,297		23,239		20,674		74,763
Total	$	11,748	$	25,152	$	21,547	$	81,368

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Common Stock and Stock-Based Compensation

6 Months Ended

Jun. 30, 2018

Common Stock and Stock-Based Compensation [Abstract]

Common Stock and Stock-Based Compensation

Note 6 – Common Stock and Stock-Based Compensation

On November 7, 2017 the Board of Directors and majority shareholders approved the authorization of an increase of the authorized shares of the Company to an aggregate number of Four and a Half Billion (4,500,000,000) of which 4,450,000,000 shares are common stock, with a par value of $0.00001 per share, and Fifty Million (50,000,000) shares are preferred stock, with a par value of $0.00001 per share. 

Common stock

As described more fully above in Note 5, the Company issued 1,070,054,018 shares of common stock to settle certain convertible notes and accrued interest payable during the year ended December 31, 2017. 

As described more fully above in Note 5, the Company issued 143,951,671 shares of its common stock in satisfaction of the principal of $4,680 and accrued interest payable of $1,078 in March 2018.

There were no shares issued during the three months ended June 30, 2018.

Series A Preferred Shares

As at June 30, 2018 and December 31, 2017 the Company had 25,080,985 Series A Preferred Shares issued and outstanding, each carrying conversion rights of 2.5 common shares to each 1 share of Series A Preferred Stock and voting rights of 15 to 1, compared to common stock.

On September 16, 2015 pursuant to approval by the Board of Directors, the registrant filed a Certificate of Designation for its Class B preferred shares under which it was designated that there should be 15,000,000 Class B preferred shares with par value of $0.00001 each of which shall have voting rights of 1,000 to 1 as compared to common stock but no conversion rights.

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Derivative Liabilities

6 Months Ended

Jun. 30, 2018

Derivative Liabilities [Abstract]

Derivative Liabilities

Note 7 - Derivative Liabilities

On July 5, 2017, the Company entered into a convertible loan agreement with an investor. The Company received total loan proceeds $15,000, which bears interest at 5% per annum and is due on January 5, 2018. Interest shall accrue from the advancement date and shall be payable on maturity. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 50% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.

On September 27, 2017, the Company entered into a Securities Purchase Agreement ("SPA") with an investor where under the Company will issue four 8% convertible redeemable notes in the aggregate principal amount of $63,000 with the first note being $15,750 funded on October 4, 2017, with financing cost of $750, and the rest will be funded in future periods, convertible into shares of the Company's common stock with a maturity date on September 27, 2018.   On January 15, 2018 a further $15,000, inclusive of $750 in legal fees, and on March 8, 2018 additional $5,000, had been received. Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.    Upon issuance, a total of $26,387, the day one loss on the notes, was recorded as a change in the fair value of the derivative liability.

Since equity classification is not available for the conversion feature, we were required to bifurcate the embedded conversion feature and carry it as a derivative liability, at fair value. Derivative financial instruments are carried initially and subsequently at their fair values.

We estimated the fair value of the derivative on the inception dates, and subsequently, using the Black-Scholes Merton valuation technique, adjusted for the effect of dilution, because that technique embodies all of the assumptions (including, volatility, expected terms, and risk-free rates) that are necessary to fair value complex derivate instruments.

As a result of the application of ASC No. 815 in period ended June 30, 2018 and December 31, 2017, the fair value of the conversion feature associated with the convertible loans is summarized as follows:

Balance at December 31, 2017	$	497,988
Derivative additions associated with convertible notes		20,000
Derivative liability reclassified as additional paid-in capital associated with conversion of debt		(28,790	)
Loss on change in fair value during the period		(85,228	)
Balance at June 30, 2018	$	403,970

 The fair value at the commitment and re-measurement dates for the Company's derivative liabilities were based upon the following management assumptions as of June 30, 2018, December 31, 2017 and commitment date:

	Commitment Date		June 30, 2018		December 31, 2017
Expected dividends		0		0		0
Expected volatility	319.13%~453.80%		286.05%~361.56%		572.51% ~ 1,194%
Expected term	0 ~ 0.98 years		0.07~0.53 years		0 ~ 0.74 years
Risk free interest rate	0.55$~0.33%		0.44$~0.62%		1.28% ~ 1.65%

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Commitments

6 Months Ended

Jun. 30, 2018

Commitments [Abstract]

Commitments

Note 8 - Commitments

 (1) Office Lease

On April 16, 2015 the Company entered into a six-month lease commencing April 1, 2015 with certain other third parties in respect of a shared office and residential premises located in San Diego, California.   The Company's obligation under the terms of the lease was $875 per month plus utilities.  The Company paid a security deposit of $875 and the first two months rent totaling $1,750 upon signing of the contract.   Effective November 1, 2015, the Company agreed to a rent increase to $925 per month plus utilities.  The Company did not enter into a formal renewal agreement and the lease is now operating on a month to month basis.

 (2) Vehicle Lease

On July 29, 2016 the Company entered into a closed end motor vehicle lease for a 36 months term with an initial deposit of $1,200 and a monthly payment of $897, due on the first of each month.  The lease does not meet the criteria of a capital lease and therefore the amounts are expended on a monthly basis and included in operating expenses.  The lease was personally guaranteed by our President, Mr. David Gasparine. At the end of the term, the vehicle may be purchased for $35,568.

Future minimum payments under the terms of the aforementioned lease are as follows:

2018 - $5,380

2019 - $6,277

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Related Party Transactions

6 Months Ended

Jun. 30, 2018

Related Party Transactions [Abstract]

Related Party Transactions

Note 9 – Related Party Transactions

Transactions with David Gasparine

In October 2015, the board agreed to increase Mr. Gasparine's salary under an employment agreement originally entered into during fiscal 2014 to $72,000 per annum.

During the six months ended June 30, 2018 and 2017, the Company accrued additional fees of $36,000 respectively for services provided by Mr. Gasparine. The Company paid $12,710, net, to Mr. Gasparine in the current six month period (2017 - $10,325), leaving $107,055 and $86,731, respectively, on the balance sheets as accounts payable and accrued liabilities – related parties as at June 30, 2018 and December 31, 2017.

Transactions with Mary Gasparine

On September 12, 2016 the Company received proceeds of $12,000 secured by a promissory note from Mary Gasparine, the mother of our CEO, President and a director. The loan bears interest at 12% per annum and matures on September 12, 2017.  As at June 30, 2018 and December 31, 2017 a cumulative total of $2,162 and $1,562, respectively, has been accrued as interest expense in respect to the aforementioned loan and recorded on the balance sheets as accounts payable and accrued liabilities – related party. On September 12, 2017 this loan came due and payable, including all accrued interest thereon. This loan is presently in default.

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Other Liability

6 Months Ended

Jun. 30, 2018

Other Liability [Abstract]

Other Liability

Note 10 – Other Liability

(a)

During the three months ended March 31, 2016 the Company entered into various agreements with a telephone service provider (the "Client") for the launch of the Epoxy App at its corporate and franchise locations. Under the terms of the agreement, Epoxy would offer training to the corporate location and the term would run twelve months from the launch of the Epoxy App.  As consideration the Company would receive fees from certain locations in advance, totaling $23,400.  Subsequent to the execution of the agreements the Client revised its corporate focus.  As a result, the Company has recorded the entire fee remitted as deferred revenue until such time as a formal unwinding of the agreement is complete. As at June 30, 2018 and December 31, 2017, the amounts received remain in other liability as the Company has not yet concluded the unwinding of the agreement. At the date this report, executive management of the Client has not responded to management requests to complete the formal unwinding of the agreement.

(b)

On March 31, 2016 the Company entered into an agreement with a third party to develop a customized EPOXY app for gift and loyalty cards for each client. Under the terms of the agreement Epoxy will receive a development fee of $49,000 which amounts were paid as to $30,000 on signing of the agreement, and $19,000 upon official launch of the pilot program, which occurred during the year ended December 31, 2016.  All proceeds have been received under the contract.  These amounts are expected to be realized as income upon completion of the pilot program. However, as at the date of this report, executive management of the third party has not confirmed the program is complete. As at June 30, 2018 and at December 31, 2017, the amounts received remained in other liabilities.

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Subsequent Events

6 Months Ended

Jun. 30, 2018

Subsequent Events [Abstract]

Subsequent events

Note 11 – Subsequent events

On September 17, 2018 the Company's Board of Directors approved a reverse stock split of all the outstanding shares of the Company's Common Stock at a ratio of one post-split share per five-thousand pre-split shares (1:5,000), without changing the $0.00001 par value or authorized amount of Common Stock, and rounding fractional shares resulting from the stock split up to the nearest whole number (the "Reverse Stock Split").  The Reverse Stock Split has not yet received approval from the required regulatory authorities and has not been reflected in these financial statements.

The Company has evaluated subsequent events from the balance sheet date through the date that the financial statements were issued and determined that there are no additional subsequent events to disclose.

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Description of Business and Basis of Presentation (Tables)

6 Months Ended

Jun. 30, 2018

Description of Business and Basis of Presentation [Abstract]

Schedule of dilutive shares [Table Text Block]

Series A Preferred share	62,702,462
Convertible notes*	2,140,869,222
Total diluted shares	2,203,571,684

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Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2018

Fair Value Measurements [Abstract]

Schedule of fair value of derivative liabilities

	Fair value measurements on a recurring basis
	Level 1		Level 2		Level 3
As of June 30, 2018:
Liabilities
Derivative liabilities	$	-	$	-	$	403,970
As of December 31, 2017:
Liabilities
Derivative liabilities	$	-	$	-	$	497,988

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Loans Payable (Tables)

6 Months Ended

Jun. 30, 2018

Loans Payable/Convertible Notes [Abstract]

Schedule of loans payable

	Note Payable		Accrued interest
Balance, December 31, 2016	$	17,000	$	4,218
Additions		-		1,848
Balance, December 31, 2017		17,000		6,066
Additions		-		916
Balance, June 30, 2018	$	17,000	$	6,982

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Convertible Notes (Tables)

6 Months Ended

Jun. 30, 2018

Short-term Debt [Line Items]

Schedule of carrying value of certain convertible notes

	Three Months ended June 30,				Six Months ended June 30,
	2018		2017		2018		2017
Amortization of financing costs	$	451	$	1,913	$	873	$	6,605
Amortization of debt discount		11,297		23,239		20,674		74,763
Total	$	11,748	$	25,152	$	21,547	$	81,368

Convertible Notes [Member]

Short-term Debt [Line Items]

Schedule of carrying value of certain convertible notes

	June 30, 2018			December 31, 2017
Principal amount	$	221,500		$	205,430
Less: unamortized debt discount		(11,047	)		(11,721	)
Financing costs		(442	)		(565	)
Convertible notes payable, net	$	210,011		$	193,144

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Derivative Liabilities (Tables)

6 Months Ended

Jun. 30, 2018

Derivative Liabilities [Abstract]

Schedule of fair value of the conversion feature

Balance at December 31, 2017	$	497,988
Derivative additions associated with convertible notes		20,000
Derivative liability reclassified as additional paid-in capital associated with conversion of debt		(28,790	)
Loss on change in fair value during the period		(85,228	)
Balance at June 30, 2018	$	403,970

Schedule of fair value at commitment and re-measurement dates

	Commitment Date		June 30, 2018		December 31, 2017
Expected dividends		0		0		0
Expected volatility	319.13%~453.80%		286.05%~361.56%		572.51% ~ 1,194%
Expected term	0 ~ 0.98 years		0.07~0.53 years		0 ~ 0.74 years
Risk free interest rate	0.55$~0.33%		0.44$~0.62%		1.28% ~ 1.65%

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Description of Business and Basis of Presentation (Details)	6 Months Ended
	Jun. 30, 2018 shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total diluted shares	2,203,571,684
Convertible notes [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total diluted shares	2,140,869,222
Series A Preferred share [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total diluted shares	62,702,462

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Description of Business and Basis of Presentation (Details Textual) - shares			1 Months Ended
	Nov. 07, 2017	Sep. 28, 2016	Sep. 17, 2018	Jun. 30, 2018	Dec. 31, 2017	Mar. 16, 2016
Description of Business and Basis of Presentation (Textual)
Common stock, shares authorized				4,450,000,000	4,450,000,000
Subsequent Event [Member]
Description of Business and Basis of Presentation (Textual)
Reverse stock split, description			The Company's Board of Directors approved a reverse stock split of all the outstanding shares of the Company's Common Stock at a ratio of one post-split share per five-thousand pre-split shares (1:5,000), without changing the $0.00001 par value or authorized amount of Common Stock, and rounding fractional shares resulting from the stock split up to the nearest whole number (the "Reverse Stock Split").
Board of directors and shareholders [Member]
Description of Business and Basis of Presentation (Textual)
Common stock, shares authorized						850,000,000
Shares authorized						900,000,000
Preferred stock, shares authorized						50,000,000
Board of directors and majority shareholder [Member]
Description of Business and Basis of Presentation (Textual)
Common stock, shares authorized	1,950,000,000	850,000,000
Increase in common shares authorized	4,450,000,000	1,950,000,000

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Going Concern (Details) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Going Concern (Textual)
Net cash in operations	$ (21,419)	$ (41,410)

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Fair Value Measurements (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Liabilities
Derivative liabilities	$ 403,970	$ 497,988
Fair value measurements on a recurring basis Level 1 [Member]
Liabilities
Derivative liabilities
Fair value measurements on a recurring basis Level 2 [Member]
Liabilities
Derivative liabilities
Fair value measurements on a recurring basis Level 3 [Member]
Liabilities
Derivative liabilities	$ 403,970	$ 497,988

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Loans Payable (Details) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Note Payable [Member]
Short-term Debt [Line Items]
Beginning balance	$ 17,000	$ 17,000
Additions
Ending balance	17,000	17,000
Accrued interest [Member]
Short-term Debt [Line Items]
Beginning balance	6,066	4,218
Additions	916	1,848
Ending balance	$ 6,982	$ 6,066

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Loans Payable (Details Textual)	Jun. 30, 2018
Minimum [Member]
Loans Payable (Textual)
Accruing interest rates percentage	5.00%
Default interest rates percentage	10.00%
Maximum [Member]
Loans Payable (Textual)
Accruing interest rates percentage	10.00%
Default interest rates percentage	16.00%

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Convertible Notes (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Principal amount	$ 221,500	$ 205,430
Less: unamortized debt discount	(11,047)	(11,721)
Financing costs	(442)	(565)
Convertible notes payable, net	$ 210,011	$ 193,144

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Convertible Notes (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Loans Payable/Convertible Notes [Abstract]
Amortization of financing costs	$ 451	$ 1,913	$ 873	$ 6,605
Amortization of debt discount	11,297	23,239	20,674	74,763
Total	$ 11,748	$ 25,152	$ 21,547	$ 81,368

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Convertible Notes (Details Textual)								1 Months Ended									3 Months Ended			6 Months Ended		12 Months Ended
	Mar. 08, 2018 USD ($)	Jan. 15, 2018 USD ($)	Jul. 05, 2017 USD ($)	Jan. 11, 2017 USD ($)	Jul. 13, 2016 USD ($)	Aug. 01, 2014 USD ($) $ / shares shares	Nov. 27, 2012 USD ($) Investors $ / shares	Mar. 31, 2018 USD ($) shares	Sep. 27, 2017 USD ($)	Jun. 30, 2017 USD ($)	May 24, 2017 USD ($)	Jan. 31, 2017 USD ($) shares	Jul. 21, 2016 USD ($)	May 20, 2016 USD ($)	Jan. 25, 2016 USD ($)	Jul. 16, 2015 USD ($)	Jun. 30, 2018 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($) shares	Jun. 30, 2018 USD ($)	Jun. 30, 2017 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($) shares
Convertible Notes (Textual)
Debt principal amount																	$ 221,500			$ 221,500		$ 205,430
Face value of certain convertible notes																	125,000			125,000		125,000
Unamortized discount																	11,047			11,047		11,721
Convertible note due on January 25, 2017 [Member]
Convertible Notes (Textual)
Maturity date															Jan. 25, 2017
Debt principal amount												$ 35,000
Interest rate															8.00%
Face value of certain convertible notes															$ 30,000
Conversion of stock, shares | shares												290,187,136
Debt instrument, description															Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of 52% of the lowest trading prices for the previous twelve (12) trading days to the date of conversion.
Accrued convertible interest												$ 2,792
Legal fees															$ 2,000
Financing fees															3,000
Transfer agent fees												3,520
Proceeds from issuance of debt															$ 35,000
Convertible note due on May 24, 2017 [Member]
Convertible Notes (Textual)
Maturity date				May 24, 2017										May 24, 2017
Debt principal amount								$ 4,680		$ 46,000	$ 3,680			$ 46,000				$ 46,000			$ 46,000
Interest rate				8.00%										8.00%
Face value of certain convertible notes														$ 41,500
Conversion of stock, shares | shares								143,951,671											726,933,349
Debt instrument, description														Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Accrued convertible interest																			$ 2,625	14,348		9,105
Legal fees				$ 2,000										$ 2,000
Financing fees				2,500										$ 2,500
Proceeds from issuance of debt				$ 41,500
Convertible debenture																	45,000			45,000		49,680
Debt instrument, interest rate increased										24.00%	8.00%
Accrued interest payable								$ 1,078
Convertible note due on July 13, 2017 [Member]
Convertible Notes (Textual)
Maturity date					Jul. 13, 2017								Jul. 13, 2017
Debt principal amount					$ 15,000							$ 10,300	$ 21,031										$ 10,731
Interest rate													8.00%
Conversion of stock, shares | shares												52,933,533											49,290,170
Accrued interest																				0		0
Debt instrument, description					Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 52% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Accrued convertible interest												$ 278											$ 137
Accrued interest payable					$ 6,031
Convertible note due on January 5, 2018 [Member]
Convertible Notes (Textual)
Maturity date			Jan. 05, 2018
Interest rate			5.00%
Debt instrument, description			Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 50% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Accrued convertible interest																				1,463		368
Proceeds from issuance of debt			$ 15,000
Convertible debenture																	15,000			15,000		14,592
Debt instrument, interest rate increased			15.00%
Convertible note due on September 27, 2018 [Member]
Convertible Notes (Textual)
Unamortized discount																	11,489			11,489		11,878
Accrued convertible interest																				1,646		304
Convertible debenture																	70,011			70,011		$ 53,551
Convertible notes originally due on November 27, 2015 [Member]
Convertible Notes (Textual)
Maturity date							Nov. 27, 2015									Apr. 16, 2016
Debt principal amount						$ 125,000	$ 125,000
Interest rate							10.00%
Face value of certain convertible notes							$ 125,000									$ 125,000
Embedded beneficial conversion feature						$ 125,000	$ 125,000
Conversion price | $ / shares						$ 0.005	$ 0.0005
Conversion of stock amount converted						$ 125,000
Shares issued for debt settlement | shares						25,000,000
Unamortized discount						$ 88,184
Conversion of stock, shares | shares						250,000,000
Share price | $ / shares						$ 0.0005
Number of investors | Investors							4
Accrued interest																	$ 3,116	$ 3,116		$ 6,233	$ 6,233
Convertible debenture							$ 0
Securities Purchase Agreement [Member] | Convertible note due on September 27, 2018 [Member]
Convertible Notes (Textual)
Maturity date									Sep. 27, 2018
Debt principal amount		$ 15,000							$ 63,000
Interest rate									8.00%
Debt instrument, description		Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Legal fees		$ 750
Financing fees									$ 750
Additional amount received	$ 5,000
Securities Purchase Agreement [Member] | Convertible note due on September 27, 2018 [Member] | First Note [Member]
Convertible Notes (Textual)
Debt principal amount									$ 15,750

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Common Stock and Stock-Based Compensation (Details) - USD ($)		1 Months Ended	6 Months Ended	12 Months Ended
	Sep. 16, 2015	Mar. 31, 2018	Jun. 30, 2018	Dec. 31, 2017	Nov. 07, 2017	Mar. 16, 2016
Common Stock and Stock-Based Compensation (Textual)
Common stock, shares authorized			4,450,000,000	4,450,000,000
Common stock, par value			$ 0.00001	$ 0.00001
Common stock, shares issued			1,746,946,685	1,602,995,014
Common stock, shares outstanding			1,746,946,685	1,602,995,014
Debt principal amount			$ 221,500	$ 205,430
Common Stock [Member]
Common Stock and Stock-Based Compensation (Textual)
Shares issued for debt settlement				1,070,054,018
Accrued interest payable		$ 1,078
Debt principal amount		$ 4,680
Conversion of stock, shares		143,951,671
Series A Preferred Stock [Member]
Common Stock and Stock-Based Compensation (Textual)
Preferred stock, shares authorized	15,000,000
Preferred stock, shares issued			25,080,985	25,080,985
Preferred stock, shares outstanding			25,080,985	25,080,985
Preferred stock, par value	$ 0.00001
Preferred stock voting rights, description	Voting rights of 1,000 to 1 as compared to common stock but no conversion rights.		Series A Preferred Shares issued and outstanding, each carrying conversion rights of 2.5 common shares to each 1 share of Series A Preferred Stock and voting rights of 15 to 1, compared to common stock.	Series A Preferred Shares issued and outstanding, each carrying conversion rights of 2.5 common shares to each 1 share of Series A Preferred Stock and voting rights of 15 to 1, compared to common stock.
Board of Directors and majority shareholders [Member]
Common Stock and Stock-Based Compensation (Textual)
Shares authorized					4,500,000,000	900,000,000
Common stock, shares authorized					4,450,000,000	850,000,000
Common stock, par value					$ 0.00001
Preferred stock, shares authorized					50,000,000	50,000,000
Preferred stock, par value					$ 0.00001

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Derivative Liabilities (Details) - USD ($)	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Derivative Liabilities [Abstract]
Beginning balance	$ 497,988
Derivative additions associated with convertible notes	20,000
Derivative liability reclassified as additional paid-in capital associated with conversion of debt	(28,790)	$ (475,922)
Loss on change in fair value during the period	(85,228)
Ending balance	$ 403,970

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Derivative Liabilities (Details 1)		6 Months Ended	12 Months Ended
	Jul. 05, 2017	Jun. 30, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Expected dividends	0.00%	0.00%	0.00%
Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected volatility	319.13%	286.05%	572.51%
Expected term	0 years	26 days	0 years
Risk free interest rate	0.33%	0.44%	1.28%
Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected volatility	453.80%	361.56%	1194.00%
Expected term	11 months 23 days	6 months 10 days	8 months 26 days
Risk free interest rate	0.55%	0.62%	1.65%

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Derivative Liabilities (Details Textual) - USD ($)					1 Months Ended	6 Months Ended
	Mar. 08, 2018	Jan. 15, 2018	Oct. 04, 2017	Jul. 05, 2017	Sep. 27, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Derivative Liabilities (Textual)
Total loan proceeds						$ 221,500		$ 205,430
Note funded amount						125,000		$ 125,000
(Gain) loss on change in fair value of derivative liabilities						$ (85,228)	$ 502,197
Convertible Loan Agreement [Member]
Derivative Liabilities (Textual)
Total loan proceeds				$ 15,000
Debt instrument, interest rate				5.00%
Maturity date				Jan. 05, 2018
Note conversion, description				Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 50% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Securities Purchase Agreement [Member]
Derivative Liabilities (Textual)
Total loan proceeds					$ 63,000
Debt instrument, interest rate					8.00%
Maturity date			Sep. 27, 2018
Note conversion, description	Any portion of the loan and unpaid interest are convertible at any time at the option of the lender into shares of common stock of the Company at a conversion price of a 45% discount to the lowest trading prices for the previous twenty (20) trading days to the date of conversion.
Legal fees		$ 750
Financing cost			$ 750
Note funded amount	$ 5,000	$ 15,000	$ 15,750
(Gain) loss on change in fair value of derivative liabilities					$ 26,387

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Commitments (Details) - USD ($)			1 Months Ended
	Jul. 29, 2016	Nov. 01, 2015	Apr. 16, 2015	Jun. 30, 2018
Commitments (Textual)
Security deposit			$ 875
Monthly lease rent	$ 897		875
Rent increase		$ 925
Initial deposit	$ 1,200
Future minimum payments 2018				$ 5,380
Future minimum payments 2019				$ 6,277
Operating leases, rent expense			$ 1,750
Lease term, description	The Company entered into a closed end motor vehicle lease for a 36 months term.
Mr. David Gasparine [Member]
Commitments (Textual)
Purchased of vehicle	$ 35,568

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Related Party Transactions (Details) - USD ($)		1 Months Ended	6 Months Ended
	Sep. 12, 2016	Oct. 31, 2015	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Mr. Gasparine's [Member]
Related Party Transactions (Textual)
Salary increased		$ 72,000
Accrued additional fees			$ 36,000	$ 36,000
Amount paid to related party			12,710	$ 10,325
Accounts payable and accrued liabilities - related parties			107,055		$ 86,731
Mary Gasparine [Member]
Related Party Transactions (Textual)
Proceeds from related party promissory note	$ 12,000
Interest rate	12.00%
Accrued interest expense			$ 2,162		$ 1,562
Maturity date	Sep. 12, 2017

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Other Liability (Details) - USD ($)		12 Months Ended
	Mar. 31, 2016	Dec. 31, 2016
Telephone service provider [Member]
Other Liability (Textual)
Agreements fees received from client and third party	$ 23,400
Third party [Member]
Other Liability (Textual)
Agreements fees received from client and third party	49,000
Amounts paid to signing of the agreement and official launch of the pilot program	$ 30,000	$ 19,000

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Subsequent Events (Details)	1 Months Ended
	Sep. 17, 2018
Subsequent Events [Member]
Subsequent Events (Textual)
Reverse stock split, description	The Company's Board of Directors approved a reverse stock split of all the outstanding shares of the Company's Common Stock at a ratio of one post-split share per five-thousand pre-split shares (1:5,000), without changing the $0.00001 par value or authorized amount of Common Stock, and rounding fractional shares resulting from the stock split up to the nearest whole number (the "Reverse Stock Split").