Mastermind (MMND) 10-K/A 22 Jan 20 2019 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2019	Jan. 01, 2020	Mar. 31, 2019
Document Information [Line Items]
Entity Registrant Name	MASTERMIND, INC.
Entity Central Index Key	0001088638
Trading Symbol	mmnd
Current Fiscal Year End Date	--09-30
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Common Stock, Shares Outstanding (in shares)		33,870,520
Entity Public Float			$ 5,792,201
Entity Shell Company	false
Document Type	10-K/A
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	true
Amendment Description	The purpose of this Amendment No. 1 to our Annual Report on Form 10-K for the fiscal year ended September 30, 2019, as filed with the Securities and Exchange Commission on January 14, 2020, is to furnish the interactive data files as Exhibit 101 to the Form 10-K. Exhibit 101 to this Amendment No. 1 provides the following items from the Form 10-K formatted in XBRL (Extensible Business Reporting Language): (i) our balance sheets, (ii) our statements of income, (iii) our statements of stockholders' equity, (iv) our statements of cash flows, and (v) the notes to our financial statements. No other changes have been made to the Form 10-K other than those described above. This Amendment No. 1 does not reflect subsequent events occurring after the original filing date of the Form 10-K or modify or update in any way disclosures made in the Form 10-K.
Title of 12(g) Security	Common Stock, $0.001 par value

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Current assets:
Cash and cash equivalents	$ 742,173	$ 861,371
Accounts receivable	414,650	816,216
Unbilled receivables	51,976	330,096
Advance to related party		6,589
Prepaid expenses and other current assets	186,087	23,611
Total current assets	1,394,886	2,037,883
Property and equipment, net	78,940	92,685
Total assets	1,473,826	2,130,568
Current liabilities:
Accounts payable and accrued expenses	130,395	123,862
Unearned revenues	169,820	109,363
Deferred tax liabilities	139,937	109,724
Total current liabilities	440,152	342,949
Total liabilities	440,152	342,949
Stockholders' Equity:
Preferred stock, $0.001 par value; 1,000,000 shares authorized; no shares issued and outstanding as of September 30, 2019 and September 31, 2018
Common stock, $0.001 par value, 125,000,000 shares authorized, 33,870,520 shares issued and outstanding as of September 30, 2019 and September 30, 2018	33,871	33,871
Retained earnings	999,803	1,753,748
Total stockholders’ equity	1,033,674	1,787,619
Total liabilities and stockholders’ equity	$ 1,473,826	$ 2,130,568

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2019	Sep. 30, 2018
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	125,000,000	125,000,000
Common stock, shares issued (in shares)	33,870,520	33,870,520
Common stock, shares outstanding (in shares)	33,870,520	33,870,520

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Revenues	$ 3,954,089	$ 5,229,465
Cost of revenues	2,147,808	2,076,527
Gross Profit	1,806,281	3,152,938
Operating Expenses:
General and administrative	2,429,158	1,902,710
Total operating expenses	2,429,158	1,902,710
Income (loss) from operations	(622,877)	1,250,228
Other Income (Expense), Net:
Merger costs		(50,000)
Interest expense to related party		(11,566)
Interest income	2,668	3,010
Other income, net	2,660	1,727
Total other income (expense), net	5,328	(56,829)
Net income (loss) before provision for income taxes	(617,549)	1,193,399
Provision for income taxes	136,396	278,474
Net income (loss)	$ (753,945)	$ 914,925
Net income (loss) per common share:
Basic (in dollars per share)	$ (0.02)	$ 0.03
Diluted (in dollars per share)	$ (0.02)	$ 0.03
Weighted average common shares outstanding:
Basic (in shares)	33,870,520	32,139,225
Diluted (in shares)	33,870,520	32,139,225

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Sep. 30, 2017	29,236,759
Balance at Sep. 30, 2017	$ 29,237		$ 943,457	$ 972,694
Effect of merger transaction (in shares)	4,633,761
Effect of merger transaction	$ 4,634		(4,634)
Distributions			(100,000)	(100,000)
Net income (loss)			914,925	914,925
Balance (in shares) at Sep. 30, 2018	33,870,520
Balance at Sep. 30, 2018	$ 33,871		1,753,748	1,787,619
Distributions				0
Net income (loss)			(753,945)	(753,945)
Balance (in shares) at Sep. 30, 2019	33,870,520
Balance at Sep. 30, 2019	$ 33,871		$ 999,803	$ 1,033,674

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net income (loss)	$ (753,945)	$ 914,925
Adjustments to reconcile net income (loss) to net cash flows from operating activities:
Depreciation	29,190	29,062
Changes in assets and liabilities:
Accounts receivable	401,566	(241,067)
Unbilled receivables	278,120
Prepaid expenses and other current assets	(162,476)	26,389
Accounts payable and accrued expenses	6,533	(10,156)
Unearned revenues	60,457	(157,110)
Deferred tax liabilities	30,213	109,724
Net cash flows provided by (used in) operating activities	(110,342)	671,767
Cash flows from investing activities:
Purchases of property and equipment	(15,445)	(23,935)
Net cash flows used in investing activities	(15,445)	(23,935)
Cash flows from financing activities:
Repayment of related party note		(212,290)
Collection (repayment) of related party advance	6,589	(13,486)
Advance to related party		(6,589)
Distributions		(100,000)
Net cash flows provided by (used in) financing activities	6,589	(332,365)
Net change in cash and cash equivalents	(119,198)	315,467
Cash and cash equivalents at beginning of year	861,371	545,904
Cash and cash equivalents at end of year	742,173	861,371
Supplemental disclosure of cash flow information:
Income taxes paid		168,750
Interest paid to related party		$ 11,566

Note 1 - Business

Note 1 - Business	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Nature of Operations [Text Block]	1. Business Mastermind, Inc. (the “Company”, “we”, “us”, or the “organization”) is an involvement marketing service agency that designs, creates and develops branding and marketing campaigns, primarily for large corporate clients with well-known brands. We specialize in customer conversion initiatives that we believe facilitate the involvement of more of the “right customers” with the brands of our clients. We focus on converting prospects to customers. Our programs can take on various forms, including creating and managing content marketing, influencer marketing, social marketing/community management, digital issues management promotions, Augmented Reality Marketing, and UX Analytics & Digital Intelligence. On February 14, 2018, February 14, 2018 Pursuant to the Contribution Agreement the Sellers contributed, transferred, assigned and conveyed to us all right, title and interest in and to one hundred 100% no 29,236,759 $.001 85% On April 19, 2018, April 27, 2018, 78.320 85% May 24, 2018, Fiscal Year Our fiscal year ends on September 30. 2019 2018 September 30, 2019 2018,

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Summary of Significant Accounting Policies Accounting Principles The financial statements and accompanying notes are prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). Use of Accounting Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Reclassifications Certain reclassifications have been made to the prior year financial statements to conform to current presentation. Cash and Cash Equivalents Cash includes cash on hand. Cash equivalents include short-term, highly liquid investments, with a remaining maturity at the date of purchase of three Accounts Receivable We perform various analyses to evaluate accounts receivable balances and specifically identify those accounts which may not September 30, 2019 2018, not September 30, 2019 2018, not Unbilled Receivable s We perform various analyses to evaluate work performed that will give us future billings rights under current contracts with customers on jobs in progress. Under our revenue recognition policy and proportional revenue recognition, we recognize the buildup of cost related to these jobs in progress as unbilled receivables. Property and Equipment Property and equipment are stated at cost. Equipment is depreciated using the straight-line method over the estimated useful lives of the assets, ranging from three seven Revenue Recognition In May 2014, 2014 09, 606 2014 09 2014 09 October 1, 2018, five 606. 606 not January 1, 2018 606. The Company recognizes revenues based on the following steps: 1. contract with customer has been identified 2. performance obligations of the company have been identified 3. a transaction price has been determined 4. the price has been allocated appropriately to the performance obligations 5. performance obligations are satisfied. Fair Value of Financial Instruments We follow Accounting Standards Codification 820 10 820 10” 820 10 three The hierarchy established under ASC 820 10 1 3 three 820 10 Level 1 820 10, not Level 2 2 Level 3 3 no Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment when circumstances indicate the carrying value of an asset may not 360, September 30, 2019 2018 not Income Taxes Prior to February 14, 2018, no We are required to file federal and state income tax returns in the United States. The preparation of these tax returns requires us to interpret the applicable tax laws and regulations in effect in such jurisdictions, which could affect the amount of tax paid by us. In consultation with our tax advisors, we base our tax returns on interpretations that are believed to be reasonable under the circumstances. The tax returns, however, are subject to routine reviews by the various federal and state taxing authorities in the jurisdictions in which we file tax returns. As part of these reviews, a taxing authority may may In assessing the realization of deferred tax assets, management considers whether it is more likely than not Stock-Based Compensation Stock-based compensation is measured at the grant date based on the estimated fair value of the award and is recognized as an expense over the requisite service period. The valuation of employee stock options is an inherently subjective process, since market values are generally not six ● the stock option exercise price; ● the expected term of the option; ● the grant date price of our common stock, which is issuable upon exercise of the option; ● the expected volatility of our common stock; ● the expected dividends on our common stock (we do not ● the risk free interest rate for the expected option term. Expected Dividends. not zero Expected Volatility. not Risk-Free Interest Rate. zero Expected Term. Stock Option Exercise Price and Grant Date Price of Common Stock. We are required to estimate the level of award forfeitures expected to occur and record compensation expense only for those awards that are ultimately expected to vest. This requirement applies to all awards that are not zero Recent Accounting Pronouncements We have evaluated all issued but not not In February 2016, 2016 02, 842 December 15, 2018.

Note 3 - Related Party Transact

Note 3 - Related Party Transactions	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	3. Related Party Transactions On January 3, 2012, one may January 3, 2012 $2,125,000 2020 2039 no December 31, 2039. September 30, 2019 2018, no On January 3, 2014, 1450 10 September 30, 2019 2018, $120,000 $120,000, On December 12, 2016, $500,000, December 12, 2018. 3.75% one 1/2% not 5.5% September 30, 2018. September 30, 2018, $11,566 During the fiscal years ended September 30, 2019 2018, three three September 30, 2019 2018 $851,240 $751,240, September 30, 2019 2018, no three See Note 5

Note 4 - Property, Plant and Eq

Note 4 - Property, Plant and Equipment	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	4 . Property, Plant and Equipment Property, plant and equipment consisted of the following at September 30, 2019 2018 Furniture, fixtures and office equipment $ 146,932 $ 131,487 Leasehold improvements 73,795 73,795 220,727 205,282 Less: accumulated depreciation (141,787 ) (112,597 ) $ 78,940 $ 92,685 Depreciation expense for the fiscal years ended September 30, 2019 2018 $29,190 $29,062,

Note 5 - Licensing Agreements

Note 5 - Licensing Agreements	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Licensing Agreement Commitments [Text Block]	5 . Licensing Agreements On January 3, 2012, one may January 3, 2012 $2,100,000 2020 2039 no December 31, 2039. September 30, 2019 2018, $60,000 $0 In consideration for the Perpetual License, we agreed to pay the following fees through fiscal year 2040 2039 Fiscal Years Ending September 30, 2020 $ 60,000 2021 60,000 2022 60,000 2023 60,000 2024 60,000 Thereafter 1,740,000 $ 2,040,000

Note 6 - Commitments

Note 6 - Commitments	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Commitments Disclosure [Text Block]	6 . Commitments On January 3, 2014, 1450 10 September 30, 2019 2018, $120,000 $120,000, The Lease provides for the following total lease commitments pursuant to the Lease and we have also provided our expected portion of the lease commitments based on the updated verbal agreement with the landlord: Fiscal Years Ending September 30, Total Lease Commitment Expected Lease Commitment 2020 $ 324,000 $ 120,000 2021 348,000 120,000 2022 363,000 120,000 2023 384,000 120,000 2024 97,500 30,000 $ 1,516,500 $ 510,000

Note 7 - Income Taxes

Note 7 - Income Taxes	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Income Tax Disclosure [Text Block]	7 . Income Taxes Prior to February 14, 2018, no We are required to file federal and state income tax returns in the United States. The preparation of these tax returns requires us to interpret the applicable tax laws and regulations in effect in such jurisdictions, which could affect the amount of tax paid by us. In consultation with our tax advisors, we base our tax returns on interpretations that are believed to be reasonable under the circumstances. The tax returns, however, are subject to routine reviews by the various federal and state taxing authorities in the jurisdictions in which we file tax returns. As part of these reviews, a taxing authority may may As of September 30, 2019, no no Tax returns are subject to examination by the federal and state taxing authorities for generally three no Reconciliation between our effective tax rate and the United States statutory rate is as follows for the year ended September 30, 2019: Statutory federal tax rate -21.0 % State income tax rate -4.7 % Adjustment to correct previous estimates 48.6 % Permanent differences -0.8 % Effective tax rate 22.1 % In assessing the realization of deferred tax assets, management considers whether it is more likely than not Significant components of our deferred tax assets and deferred tax liabilities consist of the following at September 30, 2019 2018 Deferred Tax Assets: Future net operating loss benefit $ 7,523 $ - Current liabilities 23,157 28,718 Deferred tax assets 30,680 28,718 Deferred Tax Liabilities: Current assets 150,031 138,442 Deferred depreciation 20,586 - Deferred tax liabilities 170,617 138,442 Net deferred tax liabilities $ 139,937 $ 109,724 On December 22, 2017, 2017 not 35% 21% December 31, 2017, one

Note 8 - Stockholders' Equity

Note 8 - Stockholders' Equity	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	8 . Stockholders’ Equity Preferred Stock As of September 30, 2019 2018, 1,000,000 no September 30, 2019 2018. Common Stock As of September 30, 2019 2018, 125,000,000 33,870,520 Pursuant to the Contribution Agreement in 2018, 29,236,759 three Distributions During the fiscal year ended September 30 2018, $100,000 1. During the fiscal year ended September 30, 2019, no Common Stock Options As a part of the merger transaction during the year ended September 30, 2018, 525,667 $0.15 November 20, 2021. no September 30, 2019 2018. September 30, 2019 2018, 525.667 $0.15

Note 9 - Contingencies

Note 9 - Contingencies	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Legal Matters and Contingencies [Text Block]	9 . Contingencies We are not not

Note 10 - Concentration of Cred

Note 10 - Concentration of Credit Risk and Major Customers and Suppliers	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	10 . Concentration of Credit Risk and Major Customers and Suppliers For the fiscal year ended September 30, 2019 three 10% three September 30, 2019 $1,344,737. September 30, 2018, no 10% As of September 30, 2019 2018, $347,085, 83%, four $507,031, 62%, four

Note 11 - Subsequent Events

Note 11 - Subsequent Events	12 Months Ended
	Sep. 30, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	11 . Subsequent Events We evaluated all events or transactions that occurred after the balance sheet date through the date when these financial statements were available to be issued and we determined that we did not

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Accounting Principles The financial statements and accompanying notes are prepared in accordance with U.S. generally accepted accounting principles (“GAAP”).
Use of Estimates, Policy [Policy Text Block]	Use of Accounting Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Reclassification, Policy [Policy Text Block]	Reclassifications Certain reclassifications have been made to the prior year financial statements to conform to current presentation.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash includes cash on hand. Cash equivalents include short-term, highly liquid investments, with a remaining maturity at the date of purchase of three
Accounts Receivable [Policy Text Block]	Accounts Receivable We perform various analyses to evaluate accounts receivable balances and specifically identify those accounts which may not September 30, 2019 2018, not September 30, 2019 2018, not
Contract with Customer Assets, Unbilled Receivables, Policy [Policy Text Block]	Unbilled Receivable s We perform various analyses to evaluate work performed that will give us future billings rights under current contracts with customers on jobs in progress. Under our revenue recognition policy and proportional revenue recognition, we recognize the buildup of cost related to these jobs in progress as unbilled receivables.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are stated at cost. Equipment is depreciated using the straight-line method over the estimated useful lives of the assets, ranging from three seven
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition In May 2014, 2014 09, 606 2014 09 2014 09 October 1, 2018, five 606. 606 not January 1, 2018 606. The Company recognizes revenues based on the following steps: 1. contract with customer has been identified 2. performance obligations of the company have been identified 3. a transaction price has been determined 4. the price has been allocated appropriately to the performance obligations 5. performance obligations are satisfied.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments We follow Accounting Standards Codification 820 10 820 10” 820 10 three The hierarchy established under ASC 820 10 1 3 three 820 10 Level 1 820 10, not Level 2 2 Level 3 3 no
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets Long-lived assets are reviewed for impairment when circumstances indicate the carrying value of an asset may not 360, September 30, 2019 2018 not
Income Tax, Policy [Policy Text Block]	Income Taxes Prior to February 14, 2018, no We are required to file federal and state income tax returns in the United States. The preparation of these tax returns requires us to interpret the applicable tax laws and regulations in effect in such jurisdictions, which could affect the amount of tax paid by us. In consultation with our tax advisors, we base our tax returns on interpretations that are believed to be reasonable under the circumstances. The tax returns, however, are subject to routine reviews by the various federal and state taxing authorities in the jurisdictions in which we file tax returns. As part of these reviews, a taxing authority may may In assessing the realization of deferred tax assets, management considers whether it is more likely than not
Share-based Payment Arrangement [Policy Text Block]	Stock-Based Compensation Stock-based compensation is measured at the grant date based on the estimated fair value of the award and is recognized as an expense over the requisite service period. The valuation of employee stock options is an inherently subjective process, since market values are generally not six ● the stock option exercise price; ● the expected term of the option; ● the grant date price of our common stock, which is issuable upon exercise of the option; ● the expected volatility of our common stock; ● the expected dividends on our common stock (we do not ● the risk free interest rate for the expected option term. Expected Dividends. not zero Expected Volatility. not Risk-Free Interest Rate. zero Expected Term. Stock Option Exercise Price and Grant Date Price of Common Stock. We are required to estimate the level of award forfeitures expected to occur and record compensation expense only for those awards that are ultimately expected to vest. This requirement applies to all awards that are not zero
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements We have evaluated all issued but not not In February 2016, 2016 02, 842 December 15, 2018.

Note 4 - Property, Plant and _2

Note 4 - Property, Plant and Equipment (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Property, Plant and Equipment [Table Text Block]	2019 2018 Furniture, fixtures and office equipment $ 146,932 $ 131,487 Leasehold improvements 73,795 73,795 220,727 205,282 Less: accumulated depreciation (141,787 ) (112,597 ) $ 78,940 $ 92,685

Note 5 - Licensing Agreements (

Note 5 - Licensing Agreements (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Fees Committed to Pay in Consideration for Perpetual License [Table Text Block]	Fiscal Years Ending September 30, 2020 $ 60,000 2021 60,000 2022 60,000 2023 60,000 2024 60,000 Thereafter 1,740,000 $ 2,040,000

Note 6 - Commitments (Tables)

Note 6 - Commitments (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Fiscal Years Ending September 30, Total Lease Commitment Expected Lease Commitment 2020 $ 324,000 $ 120,000 2021 348,000 120,000 2022 363,000 120,000 2023 384,000 120,000 2024 97,500 30,000 $ 1,516,500 $ 510,000

Note 7 - Income Taxes (Tables)

Note 7 - Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2019
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Statutory federal tax rate -21.0 % State income tax rate -4.7 % Adjustment to correct previous estimates 48.6 % Permanent differences -0.8 % Effective tax rate 22.1 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2019 2018 Deferred Tax Assets: Future net operating loss benefit $ 7,523 $ - Current liabilities 23,157 28,718 Deferred tax assets 30,680 28,718 Deferred Tax Liabilities: Current assets 150,031 138,442 Deferred depreciation 20,586 - Deferred tax liabilities 170,617 138,442 Net deferred tax liabilities $ 139,937 $ 109,724

Note 1 - Business (Details Text

Note 1 - Business (Details Textual) - $ / shares	Feb. 14, 2018	Sep. 30, 2019	Sep. 30, 2018	Apr. 27, 2018
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001	$ 0.001
Majority Shareholder [Member]
Percentage of Voting Securities				85.00%
Reverse Acquisition [Member]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	29,236,759
Business Acquisition, Consideration Transferred, Owned Percentage of Common Stock Outstanding	85.00%

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($) xbrli-pure in Thousands	Feb. 14, 2018	Sep. 30, 2019	Sep. 30, 2018
Accounts Receivable, Credit Loss Expense (Reversal)		$ 0	$ 0
Accounts Receivable, Allowance for Credit Loss, Ending Balance		0	0
Tangible Asset Impairment Charges, Total		0	0
Income Tax Expense (Benefit), Total	$ 0	$ 136,396	$ 278,474
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Expected Forfeiture Rate		0.00%
Minimum [Member] | Equipment [Member]
Property, Plant and Equipment, Useful Life		3 years
Maximum [Member] | Equipment [Member]
Property, Plant and Equipment, Useful Life		7 years

Note 3 - Related Party Transa_2

Note 3 - Related Party Transactions (Details Textual) - USD ($)	Dec. 12, 2016	Jan. 03, 2014	Sep. 30, 2019	Sep. 30, 2018	Jan. 03, 2012
Finite-Lived License Agreements, Gross			$ 2,125,000		$ 2,100,000
Majority Shareholder [Member]
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party			851,240	$ 751,240
Due to Related Parties, Total			0	0
The Note [Member]
Loans Payable, Total	$ 500,000
Debt Instrument, Interest Rate, Stated Percentage	3.75%
Interest Expense, Debt, Total				11,566
The Note [Member] | Maximum [Member]
Debt Instrument, Interest Rate, Stated Percentage	5.50%
The Note [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
The Lease [Member]
Lessee, Operating Lease, Term of Contract		10 years
Payments for Rent		$ 120,000	$ 120,000	$ 120,000

Note 4 - Property, Plant and _3

Note 4 - Property, Plant and Equipment (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Depreciation, Total	$ 29,190	$ 29,062

Note 4 - Property, Plant and _4

Note 4 - Property, Plant and Equipment- Schedule of Property and Equipment (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Furniture, fixtures and office equipment	$ 146,932	$ 131,487
Leasehold improvements	73,795	73,795
	220,727	205,282
Less: accumulated depreciation	(141,787)	(112,597)
	$ 78,940	$ 92,685

Note 5 - Licensing Agreements_2

Note 5 - Licensing Agreements (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Jan. 03, 2012
Finite-Lived License Agreements, Gross	$ 2,125,000		$ 2,100,000
Payments for License Agreement	$ 60,000	$ 0

Note 5 - Licensing Agreements -

Note 5 - Licensing Agreements - Perpetual Lease (Details)	Sep. 30, 2019USD ($)
2020	$ 60,000
2021	60,000
2022	60,000
2023	60,000
2024	60,000
Thereafter	1,740,000
	$ 2,040,000

Note 6 - Commitments (Details T

Note 6 - Commitments (Details Textual) - The Lease [Member] - USD ($)	Jan. 03, 2014	Sep. 30, 2019	Sep. 30, 2018
Lessee, Operating Lease, Term of Contract	10 years
Payments for Rent	$ 120,000	$ 120,000	$ 120,000

Note 6 - Commitments - Lease Co

Note 6 - Commitments - Lease Commitments (Details)	Sep. 30, 2019USD ($)
The Lease [Member]
2020, Lease Commitment	$ 324,000
2021, Lease Commitment	348,000
2022, Lease Commitment	363,000
2023, Lease Commitment	384,000
2024, Lease Commitment	97,500
Total Lease Commitment	1,516,500
Expected Lease [Member]
2020, Lease Commitment	120,000
2021, Lease Commitment	120,000
2022, Lease Commitment	120,000
2023, Lease Commitment	120,000
2024, Lease Commitment	30,000
Total Lease Commitment	$ 510,000

Note 7 - Income Taxes (Details

Note 7 - Income Taxes (Details Textual) - USD ($)	Feb. 14, 2018	Sep. 30, 2019	Sep. 30, 2018
Income Tax Expense (Benefit), Total	$ 0	$ 136,396	$ 278,474

Note 7 - Income Taxes - Schedul

Note 7 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Sep. 30, 2019
Statutory federal tax rate	(21.00%)
State income tax rate	(4.70%)
Adjustment to correct previous estimates	48.60%
Permanent differences	(0.80%)
Effective tax rate	22.10%

Note 7 - Income Taxes - Sched_2

Note 7 - Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018
Deferred Tax Assets:
Future net operating loss benefit	$ 7,523
Current liabilities	23,157	28,718
Deferred tax assets	30,680	28,718
Deferred Tax Liabilities:
Current assets	150,031	138,442
Deferred depreciation	20,586
Deferred tax liabilities	170,617	138,442
Net deferred tax liabilities	$ 139,937	$ 109,724

Note 8 - Stockholders' Equity (

Note 8 - Stockholders' Equity (Details Textual) - USD ($)	Feb. 14, 2018	Sep. 30, 2019	Sep. 30, 2018
Preferred Stock, Shares Authorized		1,000,000	1,000,000
Preferred Stock, Shares Issued, Total		0	0
Common Stock, Shares Authorized		125,000,000	125,000,000
Common Stock, Shares, Issued, Total		33,870,520	33,870,520
Dividends, Cash, Total			$ 100,000
Dividends, Total		$ 0	$ 100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance			525,667
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance		$ 0.15	$ 0.15
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		0	0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number		525.667	525.667
Preferred Stock, Shares Outstanding, Ending Balance		0	0
Common Stock, Shares, Outstanding, Ending Balance		33,870,520	33,870,520
Reverse Acquisition [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	29,236,759

Note 10 - Concentration of Cr_2

Note 10 - Concentration of Credit Risk and Major Customers and Suppliers (Details Textual)	12 Months Ended
	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)
Revenue from Contract with Customer, Including Assessed Tax	$ 3,954,089	$ 5,229,465
Customer Concentration Risk [Member] | Revenue from Contract with Customer Benchmark [Member]
Number of Major Customers	3	0
Customer Concentration Risk [Member] | Revenue from Contract with Customer Benchmark [Member] | Three Customers [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 1,344,737
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number of Customers	4	4
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Four Customers [Member]
Accounts Receivable, after Allowance for Credit Loss, Total	$ 347,085	$ 507,031
Concentration Risk, Percentage	83.00%	62.00%