v3.19.2

Statements of Operations - USD ($)	12 Months Ended
Statements of Operations - USD ($)	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenues
Expenses:
General and administrative	(3,308,763)	(75,177)
Research and development expense	(179,346)	(10,007)
Total operating expenses	(3,488,107)	(85,184)
(Loss) from operations	(3,488,107)	(85,184)
Other income (expense):
Gain (loss) from debt settlement		50
Interest expense		(836)
Other income (expense)		(786)
Provision for income taxes
Net loss	(3,488,107)	(85,970)
Less: loss attributable to Noncontrolling Interest	37,893
Net loss attributable to Canna Powder, Inc.	$ (3,450,214)	$ (85,970)
Basic and diluted - net loss per common share	$ (0.36)	$ (0.04)
Weighted average shares outstanding - basic and diluted	9,667,166	8,591,577

The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=117326831&loc=d3e1337-109256

CANNAPOWDER, INC. 10-K/A