Blüm Holdings Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

NOTES PAYABLE (Details Narrative)

NOTES PAYABLE (Details Narrative) - USD ($)		1 Months Ended				3 Months Ended		12 Months Ended	13 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Mar. 12, 2018	Dec. 26, 2018	Jan. 25, 2018	Jan. 18, 2018	Nov. 22, 2017	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Aug. 21, 2018	Dec. 26, 2017	Aug. 21, 2017
Total debt						$ 13,232,818		$ 6,609,398
Unamortized debt discount						5,267,182		4,790,601
Accrued interest						41,459		$ 21,767
Debt conversion, converted instrument, amount						(9,400,000)	$ (3,559,324)
Unamortized debt discount balance remaining						339,999
Cash paid for debt discount						$ (495,000)
Common stock issued in conversion of debt						3,133,025		1,805,406
Convertible promissory note [Member]
Unamortized debt discount						$ 2,500,000
Issuance of convertible debt						2,500,000
Unamortized debt discount balance remaining						1,583,133
Convertible promissory note [Member] \| 2018 Master Securities Purchase Agreement [Member]
Unamortized debt discount						$ 5,000,000
Interest rate						7.50%
Convertible debt aggregate value						$ 5,000,000
Unamortized debt discount balance remaining						3,344,050
Cash paid for debt discount						150,000
Issuance of warrants value						$ 116,000
Description of conversion price						For each note issued under the Master Securities Purchase Agreement, the principal and interest due and owed under the note is convertible into shares of Common Stock at any time at the election of the holder at a conversion price per share equal to the lower of (i) the original conversion price as defined in each note issuance or (ii) 87% of the average of the two lowest daily volume weighted average price of the Common Stock in the thirteen (13) trading days prior to the conversion date (Conversion Price), which Conversion Price is subject to adjustment for (i) stock splits, stock dividends, combinations, or similar events and (ii) full ratchet anti-dilution protection. Upon certain events of default, the conversion price will automatically become 70% of the average of the three (3) lowest volume weighted average prices of the Common Stock in the twenty (20) consecutive trading days prior to the conversion date for so long as such event of default remains in effect. In addition, at any time that (i) the daily volume weighted average price of the Common Stock for the prior ten (10) consecutive trading days is $10.50 or more and (ii) the average daily trading value of the Common Stock is greater than $2,500,000 for the prior ten (10) consecutive trading days, then the Company may demand, upon one (1) days notice, that the holder convert the notes at the Conversion Price. The Company may prepay in cash any portion of the outstanding principal amount of the notes and any accrued and unpaid interest by, upon ten (10) days written notice to the holder, paying an amount equal to (i) 110% of the sum of the then-outstanding principal amount of the notes plus accrued but unpaid interest, if the prepayment date is within 90 days of the issuance date of the notes; (ii) 115% of the sum of the then-outstanding principal amount plus accrued but unpaid interest, if the prepayment date is between 91 days and 180 days of the issuance date of the notes; or (iii) 125% of the sum of the then-outstanding principal amount of the notes plus accrued but unpaid interest, if the prepayment date is after 180 days of the issuance date of the notes.
Convertible promissory note [Member] \| 2017 Master Securities Purchase Agreement [Member]
Unamortized debt discount								$ 4,790,602
Interest rate						12.00%		12.00%
Convertible debt aggregate value						$ 5,000,000		$ 20,000,000
Issuance of convertible debt						5,000,000		20,000,000
Debt conversion, converted instrument, amount								13,100,000
Unamortized debt discount balance remaining								$ 6,900,000
Cash paid for debt discount						150,000
Issuance of warrants value						$ 196,000
Convertible promissory note [Member]
Interest rate											12.00%
Conversion price											$ 4.50
Debt instrument maturity date									Feb. 21, 2019
Convertible promissory note One [Member]
Interest rate										12.00%
Conversion price										$ 4.50
Debt instrument maturity date		Jun. 26, 2019
Convertible promissory note Three [Member]
Interest rate escalation description					The promissory note bears interest at 12.0% for year one and escalates 0.5% per year thereafter up to 13.5%
Debt instrument maturity date					Dec. 01, 2020
Convertible promissory note Three [Member] \| Minimum [Member]
Interest rate					12.00%
Convertible promissory note Three [Member] \| Maximum [Member]
Interest rate					13.50%
Convertible promissory note Four [Member]
Interest rate escalation description				The promissory note bears interest at 12.0% for year one and escalates 0.5% per year thereafter up to 13.5%.
Debt instrument maturity date				Feb. 01, 2021
Convertible promissory note Four [Member] \| Minimum [Member]
Interest rate				12.00%
Convertible promissory note Four [Member] \| Maximum [Member]
Interest rate				13.50%
Convertible promissory note Five [Member]
Interest rate			12.00%
Conversion price			$ 6.00
Debt instrument maturity date			Jul. 25, 2019
Ppromissory note Six [Member]
Interest rate	7.50%
Conversion price	$ 4.50
Debt instrument maturity date	Sep. 12, 2019
Promissory Note [Member] \| California [Member] \| Third- Party Creditor [Member]
Purchase of land and building				$ 6,500,000
Cash paid for debt discount				195,000
Issuance of warrants value				$ 164,000
Interest rate escalation description				The interest rate for the first year is 12.0% and increases 0.5% per year, up to 13.5%, through 2021. Payments of interest only are due monthly.