CD International Enterprises (CDIIQ) 10-K 14 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2016	Mar. 09, 2017	Mar. 31, 2016
Document and Entity Information:
Entity Registrant Name	CD INTERNATIONAL ENTERPRISES, INC.
Document Type	10-K
Document Period End Date	Sep. 30, 2016
Trading Symbol	cdii
Amendment Flag	false
Entity Central Index Key	1,088,787
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		34,577,271
Entity Public Float			$ 2,020,441
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

CD INTERNATIONAL ENTERPRISES, I

CD INTERNATIONAL ENTERPRISES, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Current Assets:
Cash and cash equivalents	$ 10,309	$ 22,634
Marketable securities availible-for-sale		2,800
Marketable securities availible-for-sale - related party		20,000
Accounts receivable		16,643
Subscription receivable		50,100
Prepaid expenses and other current assets, net	19,909	16,813
Total current assets	30,218	128,990
Property, plant and equipment, net	1,265	63,088
Total assets	31,483	192,078
Current liabilities
Accounts payable and accrued expenses	899,476	1,191,643
Loans payable	1,700,703	2,215,470
Accounts, loans and other payables - related parties	966,550	769,436
Advances from customers	422,898	422,898
Derivative liabilities	9,958,576	3,210,271
Other liabilities	7,410,394	1,199,856
Total current liabilities	21,358,597	9,009,574
Total liabilities	21,358,597	9,009,574
Equity (deficit):
Series A convertible preferred stock: $.0001 par value, stated value $1,000 per share; 20,000,000 authorized, 1,006 shares outstanding at September 30, 2016 and 2015, respectively	1,006,250	1,006,250
Common stock: $.0001 par value; 9,500,000,000 authorized; 9,947,740 and 5,011 issued and outstanding at September 30, 2016 and 2015, respectively	995	1
Additional paid-in capital	87,117,078	79,288,130
Accumulated other comprehensive income (loss)	(562,393)	(719,106)
Accumulated deficits	(108,889,044)	(88,392,771)
Total CD International Enterprises, Inc.'s stockholders' deficit	(21,327,114)	(8,817,496)
Total equity (deficit)	(21,327,114)	(8,817,496)
Total liabilities and equity (deficit)	$ 31,483	$ 192,078

CD INTERNATIONAL ENTERPRISES, 3

CD INTERNATIONAL ENTERPRISES, INC AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Revenues:
Revenues	$ 82,614	$ 360,049
Including: revenues from related party	45,249	31,250
Cost of revenues	25,266	111,002
Gross profit	57,348	249,047
Operating expense:
Selling, general, and administrative	1,341,571	3,762,817
Loss on disposal of subsidiary, net of taxes	50,590
Total operating expenses	1,392,161	3,762,817
Operating loss	(1,334,813)	(3,513,770)
Other income (expenses):
Other expense	(6,008,962)	582,012
Interest expenses	(2,306,182)	(728,030)
Interest expenses- related parties	(32,400)	(106,609)
Realized loss on marketable securities availible-for-sale	(90,789)
Gain on revaluation for receivable and payable of marketable securities available for sale	25,844	709
Loss from impairment on marketable securities available-for-sale	(16,355)
Change in fair value of derivative liability	10,652,096	884,973
Total other income (expenses)	(19,080,940)	(1,136,891)
Loss from continuing operations before income taxes	(20,415,753)	(4,650,661)
Net loss from continuing operations	(20,415,753)	(4,650,661)
Discontinued operations:
Loss from discontinued operations, net of taxes		(19,033)
Gain on disposal of subsidiaries, net of taxes		1,573,177
Total income from discontinued operations, net of taxes		(1,554,144)
Net income (loss)	(20,415,753)	(3,096,517)
Net income (loss) attributable to CD International Enterprises, Inc.	(20,415,753)	(3,096,517)
Preferred stock dividend	(80,520)	(80,494)
Net income (loss) allocable to common stockholders	20,496,273	(3,177,011)
COMPREHENSIVE INCOME (LOSS):
Net income (loss)	(20,415,753)	(3,096,517)
Foreign currency translation adjustments	103,610	139,409
Unrealized gain (loss) on marketable securities available for sale	53,103	(69,552)
Comprehensive income (loss)	(20,259,040)	(3,026,660)
Foreign currency translation adjustments - non-controlling interests		8
Comprehensive income (loss) attributable to CD International Enterprises, Inc.	(20,259,040)	(3,026,668)
Preferred stock dividend	(80,520)	(80,494)
Comprehensive income (loss) attributable to common stockholders	$ (20,339,560)	$ (3,107,162)
Basic and diluted net income (loss) per common share:
Net loss from continuing operations	$ (36.59)	$ (1,381.76)
Net income from discontinued operations		453.90
Net income (loss) per common share	$ (36.59)	$ (927.86)
Basic and diluted weighted average common shares outstanding	560,160	3,424

CD INTERNATIONAL ENTERPRISES, 4

CD INTERNATIONAL ENTERPRISES, INC. AND SUBSIDIARIES STATEMENTOF STOCKHOLDERS' EQUITY - USD ($)	Total	Preferred Stock Amount	Common Stock Amount	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	Noncontrolling interests	Total Equity
Balance at Sep. 30, 2014		$ 1,006,250	$ 6,084	$ 78,346,305	$ (85,215,760)	$ (788,955)	$ (504)	$ (6,646,580)
Dividends declared to preferred stockholders					(80,494)			(80,494)
Restricted stock award - employees			$ 950	$ 141,550				$ 142,500
Share issued to third parties for services provided	300,510		860	299,650				300,510
Common stock issued for debt conversions			$ 2,000	$ 510,000				$ 512,000
Stock option expenses	$ 130,657			130,657				130,657
Stock option exercised			300	49,800				50,100
Addition of warrant derivative liabilities				(115,805)				(115,805)
Cancellation of stock			(198)	(99,022)				(99,220)
Reversal of the cancellation of stock in connection with the disposal of subsidiaries			25	14,975				15,000
Disposal of subsidiaries							496	496
Changes in cumulative foreign currency translation						139,401	$ 8	139,409
Unrealized gain (loss) on marketable securities available for sale						(69,552)		(69,552)
Net income (loss)	(3,096,517)				(3,096,517)			(3,096,517)
Balance at Sep. 30, 2015	$ (8,817,496)	1,006,250	1	79,288,130	(88,392,771)	(719,106)		(8,817,496)
Dividends declared to preferred stockholders					(80,520)			(80,520)
Preferred stock dividend payable converted into common stock				32,000				32,000
Share based compensation - employees			$ 215	$ 285,785				$ 286,000
Share issued to third parties for services provided	95,023		3	95,020				95,023
Common stock issued for debt conversions			$ 776	$ 1,491,002				$ 1,491,778
Write-off of derivative liabilities due to debt conversions				5,857,491				5,857,491
Stock option expenses	$ (80,350)			(80,350)				(80,350)
Warrant exercised				148,000				148,000
Changes in cumulative foreign currency translation						103,610		103,610
Unrealized gain (loss) on marketable securities available for sale						53,103		53,103
Net income (loss)	(20,415,753)				(20,415,753)			(20,415,753)
Balance at Sep. 30, 2016	$ (21,327,114)	$ 1,006,250	$ 995	$ 87,117,078	$ (108,889,044)	$ (562,393)		$ (21,327,114)

CD INTERNATIONAL ENTERPRISES, 5

CD INTERNATIONAL ENTERPRISES, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (20,415,753)	$ (3,096,517)
Income from discontinued operations		(1,554,144)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	9,759	17,880
Impairment loss on marketable securities available-for-sale	16,355
Loss on disposal of property and equipment		288
Allowance for doubtful accounts	$ 1,800	$ 1,297,355
Share issued to third parties for services provided	95,023	300,510
Share based compensation- employees	286,000	142,500
Stock option and warrant expenses	$ (80,350)	$ 130,657
Warrant expense in connection with derivative liability recognized	32,000
Realized loss on marketable securities availible-for-sale	(90,789)
Gain on settlement of debt with issuance of common stock		(488,000)
Reversal of the cancellation of stock in connection with the disposal of subsidiaries		15,000
Cancellation of stock		(99,220)
Amortization of debt discount	1,872,493	361,452
Change in fair value of derivative liability	10,652,096	884,973
Other (income) loss due to revaluation of accounts receivable and accounts payable	(25,844)	(709)
Loss on income tax expense assessments	6,011,529
Loss on abandoned subsidiary	49,425
Changes in operating assets and liabilities:
Accounts receivable (including accounts receivalbe from related party)	7,809	(18,499)
Prepaid expenses and other current assets, net	(3,273)	58,572
Accounts payable and accrued expenses	329,883	457,830
Accounts, and other payable - related parties	91,834	215,074
Other liabilities	111,472	465,778
Net cash used in operating activities - continuing operations	(866,953)	(909,220)
Net cash used in operating activities - discontinued operations		(28,695)
NET CASH USED IN OPERATING ACTIVITIES	(866,953)	(937,915)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds from sales of marketable securities availible-for-sale	42,751
Cash paid on disposal of subsidiaries		(2,816)
Net cash provided by (used in) investing activities - continuing operations	42,751	(2,816)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITES	42,751	(2,816)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from loans	683,700	830,000
Proceeds from employee advance	55,000
Borrowings from related parties	22,957	112,479
Proceeds from exercise of options	198,100
Repayments to related parties	(2,296)	(12,804)
Repayments of loan payable	(247,133)	(96,655)
Net cash provided by (used in) financing activities - continuing operations	710,328	833,020
NET CASH PROVIDED BY FINANCING ACTIVITIES	710,328	833,020
EFFECT OF EXCHANGE RATE ON CASH	101,549	47,670
NET CHANGE IN CASH	(12,325)	(60,041)
CASH	22,634	82,675
CASH AND CASH EQUIVALENTS OF CONTINUING OPERATIONS AT THE END OF YEAR	10,309	22,634
Supplemental disclosures of cash flow information:
Interest paid	118,336	24,449
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Deferred revenue received in the form of marketable securities	61,374	22,500
Unrealized gain on marketable securities available for sale	53,103	69,552
Collection of account receivable in the form of marketable securities	$ 1,374	$ 22,500
Common stock issued for loan conversions and accrued interest	1,491,778	512,000
Debt discount recorded on convertible debt due to conversion feature	$ 1,921,700	$ 361,452
Derivative liabilities related to warrant conversion feature		115,805
Stock option exercised with proceeds not received		50,100
Accrual for preferred stock dividend	80,520	$ 80,494
Preferred Sstock Ddividend converted to Common shares	32,000
Accrued interest, default charges and legal expenses added to loan payable due to litigation settlement	596,741
Derivative liabilities written off into additional paid-in capital due to debt conversions	$ 5,857,491

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies	12 Months Ended
	Sep. 30, 2016
Notes
Note 1 - Basis of Presentation and Summary of Significant Accounting Policies	NOTE 1 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Business and Organization CD International Enterprises, Inc. ("CDII"), a Florida corporation and its subsidiaries are referred to in this report as "we", "us", "our", "CD International," or "the Company". We are a U.S.-based company that sources industrial products in Asia and the Americas. We also provide business and financial consulting services to public and private American and Chinese businesses. We operate in two identifiable segments, as defined by the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 280, "Segment Reporting": Mineral Trading and Consulting. Beginning in 2006, we established our Consulting and Trading segments which grew through acquisitions of controlling interests in Chinese private companies. We consolidate these acquisitions as either wholly or majority owned subsidiaries. In our Trading segment, we source industrial commodities from North and South America for ultimate distribution in China. In our Consulting segment, we provide business and consulting services to U.S. public companies that operate primarily in China. The consulting fees we charge vary based upon the scope of the services. On September 30, 2014, the Company signed a share exchange agreement with Yuwei Huang ("Mr. Huang"), a related party, selling our Magnesium segment to Mr. Huang and in return, Mr. Huang and other parties have returned and cancelled 8,075,949 shares of the Company's common stock held by such parties related to Mr. Huang. In addition, 41,524 shares of convertible series D preferred stock were cancelled within 10 business days after the share exchange agreement was signed. Historically, the Magnesium segment represented our largest segment by revenues and assets. We have generated negative gross margins and operating losses, and most of our magnesium facilities decreased the level of production or ceased production since 2010. Results of operations, financial position and cash flows associated with the Magnesium segment are separately reported as discontinued operations for all periods presented. In the fourth quarter of fiscal year 2014, the Company suspended the operations in Peru and Bolivia, due to high operation and maintenance cost, and continuous market price drop of the minerals. In addition, in April 2015, the Company sold its entire 95% equity interest in CDI Jingkun Zinc Industry Co., Ltd. ("CDI Jingkun Zinc") and 100% equity interest in Shanghai CDI Metal Material Co., Ltd. ("CDI Metal") to Xiaowen Zhuang, the management member of CDI Shanghai Management Co., Ltd. ("CDI Shanghai Management") and the brother of James (Yuejian) Wang, the CEO of the Company, for zero consideration. The Company also sold its 100% equity interest in CDI Jixiang Metal Co., Ltd. ("CDI Jixiang Metal") to Dragon Capital Group Corp ("Dragon Capital"), a related party company for zero consideration. During the fourth quarter of fiscal year 2015, the Company also ceased the operation of CDII Chile, Ltda. ("CDII Chile") in Chile. As a result, results of operations of CDI Jingkun Zinc, CDI Metal, CDI Jixiang Metal and CDII Chile were separately reported as discontinued operations for all periods presented, and the assets and liabilities of CDII Chile as of September 30, 2014 were reclassified to assets and liabilities of discontinued operations. CDI Jingkun Zinc, CDI Metal, CDI Jixiang Metal and CDI Chile were entities in the Trading segment. For additional information, see Note 15 - Discontinued Operations. On March 7, 2016, the Company entered into a Share Exchange Agreement (the "Acquisition Agreement") to acquire 100% ownership interest in China Manor Assets Investment Management Company, Ltd. ("CMAIM") in exchange for the 1,670,000 shares of the Company's Series G convertible preferred stock. The preferred stock can be converted to Company's common stock upon a listing of the Company's common stock on NYSE or NASDAQ. The convertibility ratio is one share of the preferred stock to one thousand shares of Company's common stock. Each share of the preferred stock has the voting rights of 1,000 shares of Company common stock; and, thus, Xiangjun Wang, the sole equity owner of CMAIM, will be able to vote approximately 70% of the Company's common stock and control the Company. CDII prepared for issuance to Mr. Xiangjun Wang, the sole equity owner of CMAIM, 1,670,000 shares of company's Series G convertible preferred stock on April 30, 2016. However, the Company did not receive the equity interest of CMAIM and the preferred stock was not issued to Mr. Xiangjun Wang. On June 30, 2016, both parties agreed in formal writing to postpone the Acquisition Agreement due to the fact that certain capitalization conditions of CMAIM were not met. In September 2016, the Company cancelled the Series G convertible preferred stock that was prepared to be issued to Mr. Xiangjun Wang and the acquisition was terminated. As a result of certain closing conditions not being met, the transaction did not close. In April 2016, the Company ceased the operation and disposed of Capital Resource Management Co., Ltd. ("Capital Resource Management"), an entity in the Consulting segment. The disposal of Capital Resource Management does not qualify as discontinued operations, nor is it a significant disposition because Capital Resource Management had limited net assets and engaged in minimal operations. The loss on the disposal of Capital Resource Management was $50,590, which was reported as "loss on disposal of subsidiary" for the fiscal year ended September 30, 2016. For the fiscal year 2016 and 2015, subsidiaries included in continuing operations consisted of the following: - CDI China, Inc. ("CDI China"), a wholly owned subsidiary of CDII; - International Magnesium Group, Inc. ("IMG"), a wholly owned subsidiary of CDII; - CDII Minerals, Inc. ("CDII Minerals"), a wholly owned subsidiary of CDII; - Empresa Minera CDII de Bolivia S.A., ("CDII Bolivia"), a wholly owned subsidiary of CDII Minerals; - China Direct Investments, Inc. ("China Direct Investments"), a wholly owned subsidiary of CDII; - CDI Shanghai Management Co., Ltd. ("CDI Shanghai Management"), a wholly owned subsidiary of CDI China; - Capital Resource Management Co., Ltd. ("Capital Resource Management"), a wholly owned subsidiary of CDI Shanghai Management, formerly known as Capital One Resource Co., Ltd.; and - CDII Minerals de Peru SAC, ("CDII Peru"), a Peruvian company and a 50% owned subsidiary of CDII Minerals. Basis of Presentation We have defined various periods that are covered in this report as follows: - "fiscal year 2017" - October 1, 2016 through September 30, 2017 - "fiscal year 2016" - October 1, 2015 through September 30, 2016 - "fiscal year 2015" - October 1, 2014 through September 30, 2015 We prepared the consolidated financial statements in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") and pursuant to the U.S. Securities and Exchange Commission ("SEC") rules. We included all adjustments that are necessary for the fair presentation of our financial position, results of operations, and cash flows for the periods presented. Going Concern For the fiscal year 2016, the Company incurred a net loss from continuing operations of approximately $20.4 million and used cash in operation of $0.8 million. The Company also had a working capital deficit of $21.3 million and an accumulated deficit of $108.9 million as of September 30, 2016. In addition, the Company has a significant amount of short term loan payable, totaling $1.7 million from unrelated parties, which requires the Company to secure additional funds given the Company's current cash position. The Company's cash and cash equivalent and revenues are not currently sufficient and cannot be projected to cover operating expenses in the coming year. These factors raise substantial doubt as to the ability of the Company to continue as a going concern. Management's plans include attempting to raise funds through debt and equity financings and restructure on-going operations to eliminate inefficiencies and develop new business to meet operating needs. There is no assurance that management's plans will be successful. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Summary of Significant Accounting Policies Consolidation The consolidated financial statements include the accounts of CDII, as well as our wholly owned and majority owned subsidiaries, including those operating outside the United States, and are prepared in accordance with U.S. GAAP. All significant intercompany balances and transactions are eliminated in consolidation. We account for investments in which we exercise significant influence under the equity method of accounting. Non-controlling interests in subsidiaries consist of the equity portion of the Company's subsidiaries held by non-controlling investors in Trading segment. Non-controlling Interests Non-controlling interests in our subsidiaries are recorded in accordance with the provisions of ASC 810, "Consolidation" and are reported as a component of equity, separate from the parent company's equity. Purchase or sale of equity interests that do not result in a change of control are accounted for as equity transactions. Results of operations attributable to the non-controlling interests are included in our consolidated results of operations and, upon loss of control, the interest sold, as well as interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of consolidated revenue and expenses during the reporting period. Significant estimates include valuation of marketable securities available-for-sale, allowance for doubtful accounts, fair value of share-based compensation and derivative liabilities, the useful lives and impairment of property, plant and equipment, and impairment of goodwill, intangible assets and other assets. We rely on assumptions such as volatility, forfeiture rate, and expected dividend yield when deriving the grant date fair value of share-based compensation as well as the valuation of derivative liabilities. If an equity award is modified, and we expect the service conditions of the original award will be met, we will adjust our assumptions and estimates as of the modification date and compare the old equity award valued at the modification date with the new equity award valued at the modification date to calculate any incremental cost. We then continue to recognize the original grant date fair value plus any incremental cost over the modified service period. Our estimate for allowance for uncollectible accounts is based on an evaluation of our outstanding accounts receivable, and other receivables, including the aging of amounts due, the financial condition of our specific customers and clients, knowledge of our industry segment, and historical bad debt experience. This evaluation methodology has proven to provide a reasonable estimate of bad debt expense in the past and we intend to continue to employ this approach in our analysis of collectability. However, we are aware that given the current global economic situation, including that of China, meaningful time horizons may change. We intend to enhance our focus on the evaluation of our customers' sustainability and adjust our estimates as may be required. Assumptions and estimates employed in these areas are material to our reported financial condition and results of operations. Actual results could differ from these estimates. Cash and Cash Equivalents For purposes of the consolidated statements of cash flows, we consider all highly liquid investments with original maturities of three months or less to be cash equivalents. Concentration of Credit Risks Financial instruments which potentially subject us to concentrations of credit risk consist principally of cash, trade accounts receivable and notes receivables. We deposit our cash with high credit quality financial institutions in the United States and China. As of September 30, 2016 and 2015, we had no bank deposits in the United States that exceeded federally insured limits. As of September 30, 2016 and 2015, we had deposits of $1,088 and $10,171 in banks in China, respectively. In China, there is no equivalent federal deposit insurance as in the United States, so the amounts held in banks in China are not insured. We have not experienced any losses in such bank accounts through September 30, 2016. As of September 30, 2016 and 2015, bank deposits by geographic area were as follows: Country September 30, 2016 September 30, 2015 United States $ 9,221 89% $ 12,463 55% China 1,088 11% 10,171 45% Total cash and cash equivalents $ 10,309 100% $ 22,634 100% In an effort to mitigate any potential risk, we periodically evaluate the credit quality of the financial institutions at which we hold deposits, both in the United States and China. Accounts Receivable Accounts receivable are reported at net realizable value. We have established an allowance for uncollectible accounts based upon factors pertaining to the credit risks of specific customers and clients, historical trends, aging of the receivable and other information. Delinquent accounts are written off when it is determined that the amounts are uncollectible. As of September 30, 2016 and 2015, we had $1,800 and $0 allowances for uncollectible accounts. Fair Value of Financial Instruments We adopted the provisions of ASC Topic 820, "Fair Value Measurements." These provisions relate to our consolidated financial assets and liabilities carried at fair value and our fair value disclosures related to financial assets and liabilities. ASC Topic 820 defines fair value, expands related disclosure requirements and specifies a hierarchy of valuation techniques based on the nature of the inputs used to develop the fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. There are three levels of inputs to fair value measurements below: - Level 1, meaning the use of quoted prices for identical instruments in active markets; - Level 2, meaning the use of quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active or are directly or indirectly observable; - Level 3, meaning the use of unobservable inputs. Observable market data should be used when available. The carrying amounts of the Company's financial instruments, such as cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, accounts payable and accrued expenses, advances from customers, and other current liabilities approximate their fair value due to the short term maturities of these instruments. The Company's loans payable approximate the fair value of such instruments based upon management's best estimate of interest rates that would be available to the Company for similar financial arrangements at September 30, 2015 and 2014. Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due from/to related parties due to their related party nature. Recurring Fair Value Measurements The Company uses Level 1 of the fair value hierarchy to measure the fair value of marketable securities and marks the marketable securities available-for-sale at fair value in the statement of financial position at each balance sheet date and reports the unrealized holding gains and losses for marketable securities available-for-sale in other comprehensive income (loss) until realized provided the unrealized holding gains and losses is temporary. If the fair value of investment in marketable securities available-for-sale is less than its cost basis at the balance sheet date of the reporting period for which impairment is assessed, and it is determined that the impairment is other than temporary, then an impairment loss is recognized in earnings equal to the entire difference between the investment's cost and its fair value at the balance sheet date of the reporting period. The Company uses Level 3 of the fair value hierarchy to measure the fair value of its derivative liabilities and revalues the derivative liabilities at every reporting period and recognizes gains or losses in the consolidated statements of operations and comprehensive income (loss) that are attributable to the change in the fair value of derivative liabilities. The financial assets and liabilities carried at fair value on a recurring basis at September 30, 2016 are as follows: Financial assets and liabilities Fair Value Level 1 Level 2 Level 3 Derivative liabilities $ (9,958,576) 0 $ 0 $ (9,958,576) $ (9,958,576) $ 0 $ 0 $ (9,958,576) The financial assets and liabilities carried at fair value on a recurring basis at September 30, 2015 are as follows: Financial assets and liabilities Fair Value Level 1 Level 2 Level 3 Marketable equity securities $ 22,800 $ 22,800 $ 0 $ 0 Receivable of marketable equity securities 7,200 7,200 0 0 Derivative liabilities (3,210,271) 0 0 (3,210,271) $ (3,180,271) $ 30,000 $ 0 $ (3,210,271) Marketable Securities Marketable securities that we receive from our customers as compensation are generally restricted for sale under Federal securities laws. Our policy is to liquidate securities received as compensation when market conditions are favorable for sale. Since these securities are often restricted, we are unable to liquidate them until the restriction is removed. Pursuant to ASC Topic 320, "Investments - Debt and Equity Securities", our marketable securities have a readily determinable quoted price, such as from NASDAQ, NYSE Euronext, the Over the Counter Bulletin Board, and the OTC Markets Group (formerly known as the Pink Sheets) and any unrealized gain or loss is recognized as an element of comprehensive income or loss based on changes in the fair value of securities as quoted on an exchange or an inter-dealer quotation. Once liquidated, any realized gain or loss on the sale of marketable securities is reflected in our statement of operations and comprehensive income (loss) for the period in which the securities are liquidated. We perform an analysis of our marketable securities at least on an annual basis to determine if any of these securities have become other than temporarily impaired. If we determine that the decline in fair value is other than temporary we recognize the amount of the impairment as a realized loss into our current period net income (loss). This determination is based on a number of factors, including but not limited to (i) the percentage of the decline, (ii) the severity of the decline in relation to the enterprise/market conditions, and (iii) the duration of the decline. Property, Plant and Equipment Property, plant and equipment are recorded at cost and depreciated on a straight-line basis over their estimated useful lives of three to forty years. Maintenance and repairs are charged to expense as incurred. Significant renewals and improvements are capitalized. Acquisitions We account for acquisitions using the purchase method of accounting in accordance with the provisions of ASC Topic 805, "Business Combinations." The acquisition method of accounting for acquired businesses requires, among other things, that most assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. Also, transaction costs are expensed as incurred. Any excess of the purchase price over the assigned values of the net assets acquired is recorded as goodwill. When we have acquired net assets that do not constitute a business under U.S. GAAP, no goodwill has been recognized. Advances from Customers Advances from customers represent (i) prepayments to us for merchandise that have not yet been shipped to customers, and (ii) the fair value of securities received as compensation which will be amortized over the term of the respective consulting agreement. We will recognize these advances as revenues as customers take delivery of the goods or when the services have been rendered, in compliance with our revenue recognition policy. Comprehensive Income (Loss) We follow ASC 220, "Comprehensive Income" to recognize the elements of comprehensive income (loss). Comprehensive income (loss) is comprised of net income (loss) and all changes to the statements of stockholders' equity, except those due to investments by stockholders, changes in paid-in capital and distributions to stockholders. Our comprehensive income (loss) for fiscal year 2015 and 2014 included net income (loss), foreign currency translation adjustments, and unrealized gain (loss) on marketable securities available-for-sale, net of income taxes. Foreign Currency Translation The accompanying consolidated financial statements are presented in United States dollars. The functional currency of our Chinese subsidiaries is the Renminbi ("RMB"), the official currency of the People's Republic of China. Capital accounts of the consolidated financial statements are translated into United States dollars from RMB at their historical exchange rates when the capital transactions occurred. Assets and liabilities are translated at the exchange rates as of the balance sheet date. Income and expenditures are translated at the average exchange rates for the twelve month periods ended September 30, 2016 and September 30 2015, respectively. A summary of the conversion rates for the periods presented is as follows: September 30, 2016 September 30, 2015 Period end (RMB: U.S. dollar exchange rate) 6.6717 6.3538 Average fiscal year (RMB: U.S. dollar exchange rate) 6.5343 6.1543 The RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through PRC authorized institutions. No representation is made that the RMB amounts could have been, or could be, converted into United States dollars at the rates applied in the translation. Income Taxes We account for income taxes in accordance with ASC 740, "Income Taxes." ASC 740 requires the recognition of deferred tax assets and liabilities to reflect the future tax consequences of events that have been recognized in our financial statements or tax returns. Measurement of the deferred items is based on enacted tax laws. In the event the future consequences of differences between the financial reporting and tax basis of our assets and liabilities result in a deferred tax asset, ASC 740 requires an evaluation of the probability that we will generate sufficient taxable income to be able to realize the future benefits indicated by the deferred tax assets. A valuation allowance related to a deferred tax asset is recorded when it is more likely than not that some or the entire deferred tax asset will not be realized. Basic and Diluted Earnings per Share Under the provisions of ASC 260, "Earnings Per Share," basic income (loss) per common share is computed by dividing income (loss) available to common shareholders by the weighted average number of shares of common stock outstanding for the periods presented. Diluted income (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would then share in the income of the company, subject to anti-dilution limitations. For the periods presented, the computation of diluted earnings (loss) per share equaled basic earnings (loss) per share as the inclusion of any dilutive instruments would have had an anti-dilutive effect on the earnings per share calculation in the periods presented. Operating Leases Leases where substantially all the rewards and risks of ownership of assets remain with the leasing company are accounted for as operating leases. Payments made under operating leases are charged to the consolidated statements of operations on a straight-line basis over the lease period. Revenue Recognition We follow the guidance of ASC 605, "Revenue Recognition," for revenue recognition. In general, we record revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. When our clients' securities are received for our services, we follow the guidance of ASC 505, "Equity-Based Payments to Non-Employees" to measure and recognize our revenue. ASC Topic 505-50-30-18 instructs that an entity (grantee or provider) may enter into transactions to provide goods or services in exchange for equity instruments. The grantee shall measure the fair value of the equity instruments in these transactions using the stock price and other measurement assumptions as of the earlier of either of the following dates, referred to as the measurement date. a. The date the parties come to a mutual understanding of the terms of the equity-based compensation arrangement and a commitment for performance by the grantee to earn the equity instruments (a performance commitment) is reached; and b. The date at which the grantee's performance necessary to earn the equity instruments is complete (that is, the vesting date). We recognize the revenue from the equity securities received from our clients upon completion of the services performed or as otherwise provided for in our agreements with our clients. We use the grant date as the initial measurement date in accordance with ASC 605. Stock-based Compensation We account for the grant of stock options, warrants and restricted stock awards in accordance with ASC 718, "Compensation-Stock Compensation". ASC 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation. Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the "measurement date". The expense is recognized over the vesting period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company records compensation expense based on the fair value of the award at the reporting date. The awards to consultants and other third-parties are then revalued, or the total compensation is recalculated, based on the then current fair value, at each subsequent reporting date. Derivative Liabilities The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations, in accordance with ASC 815-15, "Derivative and Hedging". The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. ASC Subtopic 815-40, "Contracts in Entity's Own Equity," requires that entities recognize as derivative liabilities the derivative instruments, including certain derivative instruments embedded in other contracts that are not indexed to an entity's' own stock. Pursuant to the provisions of ASC Section 815-40-15, ( formerly FASB Emerging Issues Task Force ("EITF") Issue No. 07-5: Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entity's Own Stock ("EITF 07-5") Reclassifications Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings and financial position. Recent Accounting Pronouncements In March 2016, the FASB issued ASU 2016-06, " Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments In May 2016, the FASB issued ASU 2016-12, " Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients In August 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. This ASU addresses the classification of certain specific cash flow issues including debt prepayment or extinguishment costs, settlement of certain debt instruments, contingent consideration payments made after a business combination, proceeds from the settlement of certain insurance claims and distributions received from equity method investees. This ASU is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with early adoption permitted. An entity that elects early adoption must adopt all of the amendments in the same period. The Company is currently evaluating the impact it may have on its consolidated financial statements. A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, we have not determined whether implementation of such proposed standards would be material to our consolidated financial statements.

Note 2 - Earnings (loss) Per Sh

Note 2 - Earnings (loss) Per Share	12 Months Ended
	Sep. 30, 2016
Notes
Note 2 - Earnings (loss) Per Share	NOTE 2 - EARNINGS (LOSS) PER SHARE Under the provisions of ASC 260, "Earnings Per Share," basic income (loss) per common share is computed by dividing net income (loss) attributable to common shareholders by the weighted average number of shares of common stock outstanding for the periods presented. Diluted income (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would then share in the income of the company, subject to anti-dilution limitations. The following table presents the computation of basic and diluted earnings (loss) per share for fiscal year 2016 and 2015: 2016 2015 Net loss allocable to common shareholders: Net loss from continuing operations $ (20,415,753) $ (4,650,661) Net income from discontinued operations 0 1,554,144 Net loss allocable to common shareholders (20,415,753) (3,096,517) Less: preferred stock dividends (80,520) (80,494) Net loss allocable to common stockholders less preferred stock dividends $ (20,496,273) $ (3,177,011) Weighted average common shares outstanding - basic and diluted 560,160 3,424 Net income (loss) per common share - basic and diluted: Net loss from continuing operations $ (36.59) $ (1,381.76) Net income from discontinued operations 0 453.90 Net income (loss) per common share - basic and diluted $ (36.59) $ (927.86) Common stock equivalents are not included in the denominator in periods when anti-dilutive. We excluded 425,303,726 shares issuable upon conversion of series A preferred stock and 76,383,287 shares of common stock issuable upon conversion of convertible debt for the year ended September 30, 2016 as their effect was anti-dilutive. We excluded 450 shares of our common stock issuable upon exercise of options, 288,889 shares of our common stock issuable upon exercise of warrants, 5,402 shares issuable upon conversion of series A preferred stock and 1,417 shares of common stock issuable upon conversion of convertible debt for the year ended September 30, 2015 as their effect was anti-dilutive and reverse-splits.

Note 3 - Marketable Securities

Note 3 - Marketable Securities Available-for-sale	12 Months Ended
	Sep. 30, 2016
Notes
Note 3 - Marketable Securities Available-for-sale	NOTE 3 - MARKETABLE SECURITIES AVAILABLE-FOR-SALE Marketable securities available-for-sale and marketable securities available-for-sale-related party as of September 30, 2016 and 2015 consisted of the following financial instruments: Company September 30, 2016 % of Total September 30, 2015 % of Total China Logistics Group, Inc. $ 0 0 $ 2,800 12 Dragon Capital Group, Corp. 0 0 20,000 88 Marketable securities available-for-sale $ 0 0 $ 22,800 100 All the securities were received from our customers as consulting fees. During the year ended September 30, 2016 and 2015, we collected marketable securities originated from accounts receivable for the amount of $1,374 and $22,500, respectively, and we collected marketable securities as deferred revenue for the amount of $61,374 and $22,500, respectively. We categorize the securities as investments in marketable securities available-for-sale or investments in marketable securities available-for-sale-related party. These securities are quoted either on an exchange or on the over the counter market system. Some of the securities are restricted and cannot be readily sold by us absent a registration of those securities under the Securities Act of 1933 (the "Securities Act") or the availability of an exemption from the registration requirements under the Securities Act. Our policy is to liquidate the securities on a regular basis. As these securities are often restricted, we are unable to liquidate them until the restriction is removed. Unrealized gains or losses on marketable securities available-for-sale and on marketable securities available-for-sale-related party are recognized on a periodic basis as an element of comprehensive income or loss based on changes in the fair value of the security. Once liquidated, realized gains or losses on the sale of marketable securities available-for-sale are reflected in earnings for the period in which the securities were liquidated. The marketable securities available-for-sale-related party totaled $0 and $20,000 at September 30, 2016 and September 30, 2015, respectively, and were composed solely of the securities of Dragon Capital Group, Corp. ("Dragon Capital"). Mr. Lisheng (Lawrence) Wang, the CEO and Chairman of the Board of Dragon Capital, is the brother of James (Yuejian) Wang, the CEO of the Company. These securities were issued by Dragon Capital as compensation for consulting services. Dragon Capital is a non-reporting company whose securities are quoted on the OTC Pink Tier of the OTC Markets Group. As such, under Federal securities laws, securities of Dragon Capital generally cannot be resold by us in absence of a registration of those securities under the Securities Act or unless there exists an available exemption from such registration. Our marketable securities available-for-sale are carried at fair value. Under the guidance of ASC320, "Investments", we periodically evaluate our marketable securities to determine whether a decline in their value is other than temporary. Management utilizes criteria such as the magnitude and duration of the decline, in addition to the reasons underlying the decline, to determine whether the loss in value is other than temporary. The term "other-than-temporary" is not intended to indicate that the decline is permanent. It indicates that the prospects for a near term recovery of value are not necessarily favorable, or that there is a lack of evidence to support fair values equal to, or greater than, the carrying value of the investment. Once a decline in value is determined to be other than temporary, the value of the security is reduced and a corresponding impairment charge to earnings is recognized. In this assessment for various securities at September 30, 2016 and 2015, the guidance in ASC 320, "the Investment-Debt and Equity Securities", is carefully followed. In accordance with ASC 320-10-35-33, when an entity has decided to sell an impaired available-for-sale security and the entity does not expect the fair value of the security to fully recover before the expected time of sale, the security shall be deemed other-than-temporarily impaired in the period in which the decision to sell is made. However, an entity shall recognize an impairment loss when the impairment is deemed other than temporary impairment even if a decision to sell has not been made. For fiscal year 2016, we had a loss related to other than temporary impairment of $16,355 while for fiscal year 2015 we had no loss related to other than temporary impairment. The realized loss on sale of marketable securities available-for-sale in fiscal year 2016 and fiscal year 2015 was $90,789 and $0, respectively. Marketable securities available-for-sale and marketable securities available-for-sale-related party are either valued at the date received or at the date when services are rendered. The table below provides a summary of the changes in the fair of marketable securities for the fiscal year ended September 30, 2016 and 2015: Fiscal year 2016 September 30, 2015 Cost received/(sold) Cost basis adjustment for other than temporary impairment Unrealized loss Amounts reclassified from accumulated other comprehensive loss upon sale of available for sale securities September 30, 2016 Investment in marketable securities available-for-sale $ 2,800 $ (25,902) $ 0 $ 1,305 $ 24,407 $ 0 Investment in marketable securities available-for-sale-related party 20,000 (33,646) 16,355 36,381 66,382 0 Total investment in securities available-for-sale $ 22,800 $ (59,548) $ 16,355 $ 37,686 $ 90,789 $ 0 Fiscal year 2015 September 30, 2014 Cost received/sold Cost basis adjustment for other than temporary impairment Unrealized loss Amounts reclassified from accumulated other comprehensive loss upon sale of available for sale securities September 30, 2015 Investment in marketable securities available-for-sale $ 7,352 $ 0 0 $ 4,552 $ 0 $ 2,800 Investment in marketable securities available-for-sale-related party 40,000 45,000 0 65,000 0 20,000 Total investment in securities available-for-sale $ 47,352 $ 45,000 0 $ 69,552 $ 0 $ 22,800

Note 4 - Accounts Receivable an

Note 4 - Accounts Receivable and Accounts Receivable - Related Party	12 Months Ended
	Sep. 30, 2016
Notes
Note 4 - Accounts Receivable and Accounts Receivable - Related Party	NOTE 4 - ACCOUNTS RECEIVABLE AND ACCOUNTS RECEIVABLE - RELATED PARTY Accounts receivables generally include trade receivables and receivables of marketable securities available-for-sale. These receivables are carried at fair market value. The changes in the fair market value of the marketable securities underlying the receivables are reflected in earnings for each period. At September 30, 2016 and 2015, the fair value of available-for-sale securities receivable including related party balance was $0 and $7,200, respectively. At September 30, 2016, we wrote-off $7,200 receivable due from 9,000,000 share of common stock of China Logistic, Inc (OTC: CHLO). At September 30, 2016 and 2015, we also had $0 and $9,443 of trade receivables related to the consulting service provided which were not in the form of marketable securities available-for-sale.

Note 5 - Prepaid Expenses and O

Note 5 - Prepaid Expenses and Other Current Assets, Net	12 Months Ended
	Sep. 30, 2016
Notes
Note 5 - Prepaid Expenses and Other Current Assets, Net	NOTE 5 - PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET As of September 30, 2016 and 2015, prepaid expenses and other current assets, consisted of the following: Description September 30, 2016 September 30, 2015 Prepaid expenses 0 5,082 Receivables from disposal of subsidiaries (1) 0 1,256,620 Other receivables 19,909 11,731 Total prepaid expenses and other current assets 19,909 1,273,433 Less allowance for doubtful accounts (1) 0 (1,256,620) Net prepaid expenses and other current assets $ 19,909 $ 16,813 (1) On September 30, 2012, CDI Shanghai Management entered into an equity transfer agreement with CDI (Beijing) International Trading Co., Ltd. ("CDI Beijing") and Chi Chen to transfer its 51% equity interest in CDI Beijing to Chi Chen, the minority owner of CDI Beijing and the aggregate sales price was $1,657,620. The receivable balance bears an interest at the rate of 9% on the uncollected amount. As of September 30, 2014, the Company had a total receivable balance from Chi Chen of $1,305,671. Among the $1,305,671 principal receivable balance, $346,851 of the receivable from Chi Chen was estimated to be received in a period longer than one year according to an amended repayment schedule, which was included in other long-term assets. As of September 30, 2015, the Company established an allowance to fully reserve the receivables from Chi Chen in the amount of $1,256,620, based on aging of the receivable and the historical collection trends. The bad debt expenses amounted to $1,800 and $1,297,355 for the years ended September 30, 2016 and 2015, respectively.

Note 6 - Property, Plant and Eq

Note 6 - Property, Plant and Equipment	12 Months Ended
	Sep. 30, 2016
Notes
Note 6 - Property, Plant and Equipment	NOTE 6 - PROPERTY, PLANT AND EQUIPMENT As of September 30, 2016 and 2015, property, plant and equipment, consisted of the following: Property, Plant and Equipment (Useful Life) September 30, 2016 September 30, 2015 Leasehold improvement (10-40 years) $ 258,353 $ 258,353 Office equipment and furniture (3-5 year) 254,147 369,475 Autos and trucks (5 year) 0 0 Total 512,500 627,828 Less: accumulated depreciation (511,235) (564,740) Property, plant and equipment, net $ 1,265 $ 63,088 For fiscal year 2016 and 2015, depreciation expense totaled $9,759 and $17,880, respectively. The Company abandoned office equipment and furniture of $94,566 due to cease the operation and disposed of Capital Resource Management Co., Ltd. and the abandonment loss of $50,590 was recognized in fiscal year 2016.

Note 7 - Loans Payable

Note 7 - Loans Payable	12 Months Ended
	Sep. 30, 2016
Notes
Note 7 - Loans Payable	NOTE 7 - LOANS PAYABLE Loans payable at September 30, 2016 and 2015 consisted of the following: Description September 30, 2016 September 30, 2015 China Direct Investments loan from Draco Resources, Inc. Due on March 18, 2015 with 2% annual interest rate. The loan is unsecured and currently in default. $ 200,000 $ 200,000 CDII loan from TCA Global Credit Master Fund, LP. Due on January 31, 2015 with 18% annual effective interest rate including 10% annual interest rate per the loan agreement and 8% other fees and charges. The loan is secured by pledge of assets of CDII. (1) See Note 8 for derivative liabilities. 753,100 643,000 China Direct Investments loan from Kong Tung, a Chinese citizen. Originally due on January 7, 2015 and extended to December 31, 2015. 2% interest rate per month. Secured by pledge of assets of CDII. (2) See Note 8 for derivative liabilities and Note 17 for more discussion of conversion. 153,000 600,000 CDII loan from multiple institutional investors with a term from four months to one year, convertible immediately and issued with original issue discount ("OID") and deferred financing cost of $90,828. Net of debt discount of $144,735 as of September 30, 2016. 8% - 12% annual interest rate and Conversion Price is equal to 50% - 60% of lowest trading price of CDII common stock for certain consecutive days prior to the conversion. Secured by pledge of assets of CDII. (3) Also see Note 8 for derivative liabilities and Note 17 for more discussion of conversion. 306,725 0 China Direct Investments loan from Yewen Xi, a Chinese citizen. Principal of $500,000 was due on December 31, 2015 and extended to September 30, 2016, and $200,000 is due on August 31, 2016. 12% annual interest rate. For the $500,000 and $200,000, Yewen Xi has the right to convert the outstanding principal amount and interest into common stock of CDII on and after January 1, 2016 and September 1, 2016, respectively. Conversion Price is equal to 75% of the average closing price of CDII common stock for five consecutive days prior to the conversion. Secured by pledge of assets of CDII. (4) See Note 8 for derivative liabilities. 253,300 700,000 CDII loan from Money Works Direct in the principal amounts of $50,000 and $120,000, monthly interest rates at 4.44% and 4.61%, respectively, due on October 15, 2016. Secured by pledge of assets of CDII. China Direct Investments make cash repayment of $1,150 for the two loans per business day. See Note 17 for more discussion of conversion. 34,578 72,470 Total 1,700,703 2,215,470 Less: current portion (1,700,703) (2,215,470) Loans payable, long-term $ 0 $ 0 (1) On October 15, 2015, the Company and TCA entered into a settlement agreement pursuant to which both parties agreed that the outstanding obligations the Company owed to TCA should be $1,036,032 as of October 8, 2015, including $643,000 for the principal, $122,133 for accrued and unpaid interest and other fees and charges and $270,899 for the advisory fees. According to the terms agreed upon in the settlement agreement, the Company should make monthly payments to TCA in the amount of $40,000 commencing on November 30, 2015 by means of ACH transfer or by payment made to TCA through a third party until the complete repayment of all payables due to TCA. The Company is making the timely payments through the assignments of notes to other three institutional investors in the totaling of $415,000 as of September 30, 2016, which included the following notes: (A) On October 26, 2015, the Company entered into a master exchange agreement with an institutional investor. Pursuant to the exchange agreement, the institutional investor shall exchange, at its option, $50,000 principal amount of convertible notes of the Company plus any accrued interest for shares of the Company's common stock at $0.0001 par value per share at an exchange price of 57% of the lowest trading price of the Company's common stock during the five consecutive trading day period preceding the exchange date. From November 4, 2015 to December 4, 2015, the institutional investor converted $51,846, including $50,000 of principal and $1,846 of interest, into a total of 2,799 shares of the Company's common stock. (B) On December 9, 2015, January 22, 2016 and February 24, 2016, the Company entered into note purchase agreements with an institutional investor to sell $100,000, $100,000 and $125,000 of TCA's notes, respectively. These notes are convertible at a price of 55% of the lowest trading price of the Company's common stock during ten consecutive business days prior to the conversion date. From December 10, 2015 to June 30, 2016, the institutional investor converted $325,000 of the note into a total of 12,435 shares of the Company's common stock. (C) On June 28, 2016, the Company entered into note purchase agreements with an institutional investor to sell $40,000, of TCA's notes. This note is convertible at a price of 55% of the lowest trading price of the Company's common stock during ten consecutive business days prior to the conversion date. From August 9, 2016 to September 30, 2016, the institutional investor converted $35,100 of the note and $524 of interests into a total of 1,204,420 shares of the Company's common stock. See Note 17 for more discussion of conversion. The balance of total obligation to TCA was $753,100, including the principal of $627,451 and accrued interest added to principal of $125,649, as of September 30, 2016. The Company has accrued principal, unpaid interest and other fees and charges of $763,257, advisory fees of $270,900, and other legal expenses of $40,342 as of September 30, 2015. (2) On April 7, 2014, China Direct Investments borrowed $600,000 from Kong Tung, who was the former Director of the Company and resigned his position as a Director of the Company on March 26, 2015. On January 7, 2015, the Company and Kong Tung entered into an amendment to promissory note, where the maturity date of the note is extended to December 31, 2015 and a conversion option is added. Pursuant to the amendment to promissory note, after the maturity date of the note, the note holder shall have the right, at any time and from time to time, to convert the outstanding principal amount and accrued interest into CDII's common stocks. The conversion price shall be equal to 85% of the closing price CDII common stock on the date of conversion. The Company is making the repayments through the assignments of notes to other three institutional investors in the totaling of $415,000 as of September 30, 2016, which included the following notes: (A) On October 14, 2015, the Company entered into a note purchase agreement with an institutional investor to sell $600,000 of Kong Tung's note together with accrued interest of $214,000 depending on the funding of the investor. Pursuant to the purchase agreement, the Company shall repay the institutional investor the principal of $600,000 with interest at the rate of 8% per year starting from October 14, 2015, and the institutional investor has the option to convert all or portion of the unpaid principal balance, together with any accrued interest and any fees or charges, into the Company's common stocks at a 40% discount to the lowest closing price of the common stock during the 10 trading day period preceding the conversion date. From October 20, 2015 to December 11, 2015, the institutional investor purchased $247,000 of the note and converted a total of 11,000 shares of the Company's common stock, equivalent to a debt principal of $241,500. (B) On October 15, 2015 and March 28, 2016, Kong Tung and an institutional investor entered into note purchase agreements to sell $50,000 and $100,000 out of the remaining Kong Tung's convertible note, bearing an interest rate of 12% with a maturity date of October 15, 2016 and March 24, 2017, respectively. The conversion price of the note is 55% of the lowest trading price of the Company's common stock during the 10 consecutive trading days prior to the conversion date. The institutional investor converted all the principal of $50,000 and accrued interest of $6,000 of the $50,000 note into a total of 2,033 shares of the Company's common stock by December 31, 2015, and the institutional investor converted a total of $98,844 of the $100,000 note into 20,045 shares of the Company's common stock. (C) On July 11, 2016, Kong Tung and an institutional investor entered into note purchase agreements to sell $50,000 out of the remaining Kong Tung's convertible note, bearing an interest rate of 8% with a maturity date of July 11, 2017. The conversion price of the note is 55% of the lowest trading price of the Company's common stock during the 20 consecutive trading days prior to the conversion date. The institutional investor converted $43,133 of the $50,000 note into a total of 942,686 shares of the Company's common stock by September 30, 2016. (3) On October 15, 2015, the Company issued a convertible promissory note for the amount of $25,000 to an institutional investor, at a 10% annual interest rate. This note provides conversion features equal to 55% of the lowest trading price of the Company's common stock during the 10 consecutive trading days prior to the date of conversion. This note becomes due and payable on October 15, 2016. The sum of $20,000 shall be remitted and delivered to the Company and the remaining $5,000 shall be retained by the purchaser through an original issue discount for due diligence and legal bills related to the transaction. Additional interest will accrue from the date of event of default at the rate equal to the lower of 18% per annum or the highest rate permitted by law. As of September 30, 2016, the institutional investor converted all the principal of $50,000 and accrued interest of $2,014 of this note into a total of 106,802 shares of the Company's common stock. On October 20, 2015, the Company issued a convertible promissory note for the amount of $40,000 to an institutional investor, at a 10% annual interest rate. This note provides conversion features, and the conversion price is the lower of (1) the closing sale price of the common stock on the principal market on the trading day immediately preceding the closing date, and (2) 60% of the lowest trading price of the Company's common stock during the 20 consecutive trading days prior to the date of conversion. This note becomes due and payable on October 20, 2016 and is guaranteed by all the subsidiaries of the Company. This note is in default and default interest rate is 24%. As of September 30, 2016, the institutional investor converted all the principal of $40,000 and accrued interest of $749 for this note into 1,087,935 shares of the Company's common stock. See Note 17 for more discussion of conversion. On October 22, 2015, the Company issued a convertible note to an institutional investor for the principal amount of $25,000 with interest rate of 8% and maturity date of October 22, 2016. The holder of the note is entitled to convert the note into the Company's common stock, after 180 days and cash payment at a price equals to 60% of the lowest trading price for the last 20 trading days prior to conversion. On October 22, 2015, the Company received $23,000 in cash and $2,000 was retained by the institutional investor through an original issue discount for due diligence and legal bills related to this transaction. Before the Company issued the second note to this institutional investor for the principal of $25,000 with the same terms as the first note of $25,000 on June 14, 2016, the institutional investor converted all $25,000 of the first note into 6,305 shares of the Company's common stock. On June 14, 2016, the Company received $23,000 in cash and $2,000 was retained by the institutional investor through an original issue discount for due diligence and legal bills related to this transaction. As of September 30, 2016, the institutional investor converted all $25,000 of the second note into 85,841 shares of the Company's common stock. On December 9, 2015, the Company issued a convertible promissory note for the amount of $120,000 to an institutional investor, at a 12% annual interest rate. Original discount was set equal to 20% of any consideration paid. This note provides conversion features equal to 55% of the lowest trading price of the Company's common stock during the 10 consecutive trading days prior to the date of conversion. 15% additional cumulative discount of the conversion price can be charged under certain circumstances. This note becomes due and payable on December 9, 2016. In any event of default, additional interest will accrue at the rate equal to the lower of 22% per annum or the highest rate permitted by the law. As of September 30, 2016, the institutional investor converted a totaling of $36,917 of this note into 2,242,549 shares of the Company's common stock. See Note 17 for more discussion of conversion. On January 25, 2016, the Company issued a convertible promissory note for the amount of $35,000 to an institutional investor, at a 12% annual interest rate. This note becomes due and payable on January 25, 2017. This note provides conversion features equal to 55% of the lowest trading price of the Company's common stock during the 10 consecutive trading days prior to the date of conversion. The sum of $27,000 shall be remitted and delivered to the Company and the remaining $8,000 shall be retained by the purchaser through an original issue discount for due diligence and legal bills related to the transaction. On February 24, 2016, the Company issued a convertible promissory note for the amount of $55,000 to an institutional investor, at a 10% annual interest rate. This note becomes due and payable on February 24, 2017. This note provides conversion features equal to 55% of the lowest trading price of the Company's common stock during the 10 consecutive trading days prior to the date of conversion. The sum of $45,000 shall be remitted and delivered to the Company and the remaining $10,000 shall be retained by the purchaser through an original issue discount for due diligence and legal bills related to the transaction. On March 2, 2016, the Company issued a convertible promissory note for the amount of $56,750 to an institutional investor, at a 10% annual interest rate and default interest rate at 24%. This note becomes due and payable on December 2, 2016. This note provides conversion features equal to 55% of the lowest trading price of the Company's common stock during the 25 consecutive trading days prior to the date of conversion. On March 11, 2016, the Company received $45,000 in cash and $11,750 was retained by the institutional investor through an original issue discount for due diligence and legal bills related to this transaction. As of September 30, 2016, the institutional investor converted the principal of $2,017 and accrued interest of $8,193 of this note into a total of 1,392,642 shares of the Company's common stock. See Note 17 for more discussion of conversion. On April 5, 2016, the Company issued a convertible promissory note for the amount of $60,000 to an institutional investor, at a 10% annual interest rate. This note becomes due and payable on April 5, 2017. This note provides conversion features equal to 55% of the lowest trading price of the Company's common stock during the 10 consecutive trading days prior to the date of conversion. On April 8, 2016, the Company received $50,000 in cash and $10,000 was retained by the institutional investor through OID. On April 19, 2016, the Company issued a convertible promissory note for the amount of $15,000 to an institutional investor, at a 12% annual interest rate. This note becomes due and payable on January 19, 2017. This note provides conversion features equal to 55% of the lowest trading price of the Company's common stock during the 15 consecutive trading days prior to the date of conversion. On April 29, 2016, the Company received $11,700 in cash and $3,300 was retained by the institutional investor through OID. See Note 17 for more discussion of conversion. On April 20, 2016 and May 18, 2016, the Company issued a convertible promissory note for the amount of $24,000 and $24,000 to an institutional investor, at a 8% annual interest rate, respectively. These notes become due and payable on April 20, 2017 and May 18, 2017, respectively. These notes provide conversion features equal to 55% and 50% of the lowest trading price of the Company's common stock during the 15 consecutive trading days prior to the date of conversion, respectively. On April 28, 2016 and June 1, 2016, the Company received $20,000 in cash and $4,000 was retained by the institutional investor through OID, respectively. On July 11, 2016 and August 7, 2016, the Company issued a convertible promissory note for the amount of $29,700 and $27,000 to an institutional investor, at a 8% annual interest rate, respectively. These notes become due and payable on July 11, 2017 and August 7, 2017, respectively. These notes provide conversion features equal to 55% and 55% of the lowest trading price of the Company's common stock during the 15 consecutive trading days prior to the date of conversion, respectively. On July 13, 2016 and August 10, 2016, the Company received $25,000 in cash each from two notes, and $4,700 and $2,000 were retained by the institutional investor through OID, respectively. On July 11, 2016, the Company issued a convertible promissory note for the amount of $20,000 to an institutional investor, at a 10% annual interest rate and the default interest rate at 22%. This note becomes due and payable on July 11, 2017. This note provides conversion features equal to 55% of the average of the lowest three trading price of the Company's common stock during the 10 consecutive trading days prior to the date of conversion. On July 15, 2016, the Company received $17,000 in cash and $3,000 was retained by the institutional investor through OID. (4) On January 29, 2016 and February 22, 2016, the Company issued 2,500 and 2,000 shares of the Company's common stocks to Yewen Xi for the conversion of $169,500 and $112,200, respectively, as partial payment of the $500,000 loan to China Direct Investments. On April 15, 2016, the Company entered into a note purchase agreement with an institutional investor to sell $25,000 of Yewen Xi's note, at a 12% annual interest rate. This note provides conversion features equal to 55% of the lowest bid price of the Company's common stock during the thirty trading days ending on the latest completed trading day prior to the date of conversion. As of May 16, 2016, the institutional investor converted all $25,000 of this note into 5,593 shares of the Company's common stock. On April 19, 2016 and April 29, 2016 the Company entered into two notes purchase agreement with an institutional investor to sell each of $30,000 of Yewen Xi's note, at a 12% annual interest rate. These notes provide conversion features equal to 55% of the lowest trading price of the Company's common stock during the 15 consecutive trading days prior to the date of conversion. As of September 30, 2016, the institutional investor converted all principals of these two notes and $344 accrued interests into 13,578 shares of the Company's common stock. On April 19, 2016 and May 18, 2016, the Company entered into two notes purchase agreement with an institutional investors to sell each of $40,000 of Yewen Xi's note, at an 8% annual interest rate. These notes provide conversion features equal to 55% and 50% of the lowest trading price of the Company's common stock complete trading days prior to the date of conversion, respectively. As of September 30, 2016, the institutional investors converted all of $40,000 note signed on April 19, 2016 and accrued interest of $63 into 8,460 shares of the Company's common stock. As of September 30, 2016, the institutional investors partially converted $33,730 of $40,000 note signed on May 18, 2016 into 612,681 shares of the Company's common stock. On October 13, 2015, the Company issued a convertible promissory note to an institutional investor and the principal is up to $150,000 with a 10% original discount. The consideration to be received is up to $135,000 with $25,000 payable at closing of the note and up to $110,000 upon mutual agreement. The conversion price is 60% of the lowest trade price in the 25 trading days previous to the conversion date. The Company has the option to pre-pay the loan within 90 days with no interest. After 90 days, the note will bear a 12% one-time interest charge. This note becomes due and payable on October 12, 2017. On October 13, 2015, the Company received a part of this loan of $25,000 in cash after deducting $2,778 of original discount. On April 20, 2016, this institutional investor converted all $27,778 loan with its accrued interest of $3,334 into 1,525 shares of the Company's common stock. As of September 30, 2016, the balance of obligation to this institutional investor is zero. The interest expense and interest expense - related parties for the loans amounted to $2,338,582 and $473,187, including amortization of debt discount in the amount of $1,872,493 and $361,452, for the fiscal year ended September 30, 2016 and 2015, respectively.

Note 8 - Derivative Liabilities

Note 8 - Derivative Liabilities	12 Months Ended
	Sep. 30, 2016
Notes
Note 8 - Derivative Liabilities	NOTE 8 - DERIVATIVE LIABILITIES As described in Note 7, the Company defaulted on its loan with TCA which triggered the variable conversion option on the loan. The conversion option embedded in the convertible note contains no explicit limit to the number of shares to be issued upon settlement and as a result is classified as a liability under ASC 815. The Company accounted for the embedded conversion option in accordance with ASC 815-40, which requires the Company to bifurcate the embedded conversion options as liability at the date the note becomes convertible and to record changes in fair value relating to the conversion option liability in the statement of operations and comprehensive income as of each subsequent balance sheet date. The debt discount related to the convertible note is amortized over the life of the note using the effective interest method. The Company's conversion option liabilities are valued using Black-Scholes pricing models. Where possible, the Company verifies the values produced by its pricing models to market prices. Valuation models require a variety of inputs, including contractual terms, market prices, yield curves, credit spreads, measures of volatility and correlations of such inputs. These consolidated financial liabilities do not trade in liquid markets, and as such, model inputs cannot generally be verified and do involve significant management judgment. Such instruments are typically classified within Level 3 of the fair value hierarchy. On October 15, 2015, the Company and TCA entered into a settlement agreement pursuant to which the note was no longer in default. Therefore the note became not convertible as the note is convertible upon default pursuant to the settlement agreement. The fair value of derivative liabilities due to the embedded conversion option was re-measured to be $710,425 on October 15, 2015 and was written off to gain on settlement of convertible note which was included in change in fair value of derivative liabilities. The carrying amounts of the derivative liabilities for the embedded conversion option on the TCA note were $0 and $489,031, respectively, as of June 30, 2016 and September 30, 2015. On October 26, 2015, the Company entered into a master exchange agreement with an institutional investor. Pursuant to the exchange agreement, the institutional investor shall exchange, at its option, $50,000 principal amount of convertible notes of the Company plus any accrued interest for shares of the Company's common stock at $0.0001 par value per share at an exchange price of 57% of the lowest trading price of the Company's common stock during the five consecutive trading day period preceding the exchange date. On December 9, 2015, January 22, 2016 and February 24, 2016, the Company entered into note purchase agreement with an institutional investor to sell $100,000, $100,000 and $125,000 of this TCA loan, respectively. On June 28, 2016, the Company entered into note purchase agreement with the third institutional investor to sell $40,000 of this TCA loan. These notes are convertible at a price of 55% of the lowest trading price of the Company's common stock during 10 consecutive business days prior to the conversion date. During the fiscal year ended on September 30, 2016, a total of $410,100 of loan from TCA, subsequently assigned to three institutional investors, together with accrued interest and other fees of $524, was converted into 1,219,654 shares of the Company's common stock. During the fiscal year ended on September 30, 2016, derivative liability of $1,338,888 was initially created due to the loans assigned to three institutional investors containing variable conversion option and the amount of $2,041,747 was re-measured on the date of conversions and written off to additional paid-in capital as a result of the conversion. The remaining principal of TCA note assigned to institutional investors which is convertible amounted to $4,900 and the fair value of the derivative liabilities related to the embedded conversion option was $11,277 as of September 30, 2016. As described in Note 7, during the fiscal year ended on September 30, 2016, a total of $440,430 of the $500,000 loan from Yewen Xi with accrued interest of $344, including the amount assigned, was converted into 644,802 shares of the Company's common stock. Derivative liability of $1,023,210 was initially created due to the loans containing variable conversion option and the amounts of $627,707, which were re-measured on the date of the conversions and written off to additional paid-in capital as a result of the conversion, for the year ended September 30, 2016. The remaining principal of Yewen Xi's $500,000 note amounted to $59,570 and the fair value of the derivative liabilities related to the embedded conversion option was $99,353 as of September 30, 2016. As described in Note 7, during the fiscal year ended on September 30, 2016, a total of $390,344 of $600,000 loan from Kong Tung, subsequently assigned to institutional investors, together with accrued interest and other fees of $6,000 was converted into 975,763 shares of the Company's common stock. Derivative liability of $1,087,371 was initially created due to the loans assigned to institutional investors containing variable conversion option and the amounts of $2,689,397, which were re-measured on the date of the conversions and written off to additional paid-in capital as a result of the conversion for the fiscal year ended September 30, 2016. The remaining principal of Kong Tung note amounted to $166,523 and the fair value of the derivative liabilities related to the embedded conversion option was $49,772 as of September 30, 2016. As described in Note 7, during the fiscal year ended on September 30, 2016, the Company issued multiple convertible promissory notes to the multiple institutional investors and the aggregate principal is $532,528, and a total of $182,462 of these multiple convertible promissory notes were converted into 4,870,993 shares of the Company's common stock. Derivative liability of $2,479,828 was initially created due to the loans assigned to institutional investors containing variable conversion option and the amount of $466,641 was re-measured on the date of the conversions and written off to additional paid-in capital as a result of the conversion. The fair value of derivative liabilities related to the embedded conversion option was initially determined to be $365,816 on the date of issuance and subsequently determined to be $1,292,100 as of September 30, 2016. The table below shows the Black-Scholes Option Pricing Model inputs used by the Company to value the conversion option derivative liability, as well as the determined value of the option liability at each measurement periods during the fiscal year ended September 30, 2016 and 2015: 2016 2015 Expected dividend 0% 0% Expected term (in years) 0.01-2.00 0.50 Volatility 170%-1,499% 131%-293% Risk-free rate 0.00%-0.68% 0.08%-0.09% During the fiscal year ended September 30, 2016, the fair value of the embedded conversion options determined using Black-Scholes option -pricing model as of the dates the notes became convertible was $5,929,296 and $1,921,700 was recorded as debt discount. The day one loss on derivative liabilities of $4,007,596 was recorded in change in fair value of derivative liabilities. $1,872,493 and $361,452 of debt discount due to embedded conversion option was amortized into interest expense for the fiscal year 2016 and 2015, respectively. The total change in fair value of derivative liabilities related to convertible notes described above amounted to expense of $5,356,292 and $127,579 for the fiscal year 2016 and 2015, respectively. Warrants and Convertible Preferred Stock On September 4, 2015, as compensation for services, the Company granted the consultant, Shaoying Wang, a warrant ("warrant A") to purchase 250 shares of the Company's common stock. 250 shares of the Company's warrant became exercisable immediately and the exercise price is fixed at $464. On December 10, 2015, warrant A was exercised and the Company received proceeds of $116,000. Pursuant to the January 14, 2016 amendment to the consulting agreement dated September 4, 2015, the Company granted Shaoying Wang an additional warrant ("warrant C") to purchase 500 shares of the Company's common stock for a fixed exercise price at $64. On February 25, 2016, warrant C was exercised and the Company received proceeds of $32,000. The Company considered derivative accounting under ASC 815-15 "Derivatives and Hedging" and determined that the warrant should be classified as liability as the warrant was tainted due to the indeterminate number of shares to be delivered upon settlement of the above convertible notes. The Company's derivative liabilities related to warrant A and warrant C are valued using Black Scholes pricing models on the following assumptions: dividend yield of 0%, volatility of 167%-255%, risk free rate of 0.49%-0.90%, and an expected term of 1.85-2.33 year. As of September 30, 2016 and 2015, the carrying amounts of the derivative liabilities for warrant A and warrant C were $0 and $98,870, respectively. The net changes in fair value of derivative liabilities of warrant A and warrant C were income of $0 and $98,870 during the fiscal year ended September 30, 2016 and 2015, respectively. The Company also issued warrants with exercise price subject to adjustment("warrant B") if the Company, at any time while the warrant is outstanding, shall issue rights, options or warrants to all holders of common stock (and not to the holders) entitling them to subscribe for or purchase shares of common stock at a price per share less than the VWAP on the record date, then, the exercise price shall be multiplied by a fraction, of which the denominator shall be the number of shares of the common stock outstanding on the date of issuance of such rights, options or warrants plus the number of additional shares of common stock offered for subscription or purchase, and of which the numerator shall be the number of shares of the common stock outstanding on the date of issuance of such rights, options or warrants plus the number of shares which the aggregate offering price of the total number of shares so offered would purchase at such VWAP. The price reset provision makes the warrant not indexed to the Company's own stock, and therefore requires the warrant to be treated as derivative liabilities as provided in ASC 815. In addition, the Company issued convertible preferred stock and the conversion price of the preferred stock is subject to adjustment if the Company issues or sells shares of common stock for a consideration per share less than the conversion or exercise price then in effect, or issue options, warrants or other securities convertible or exchangeable for shares of common stock at a conversion or exercise price less than the conversion price of the preferred stock then in effect. If either of these events should occur, the conversion price is reduced to the lowest price at which these securities were issued or are exercisable. These clauses were referred to as the "Anti-Dilution Rights". The Company analyzed and concluded the embedded conversion option is not clearly and closely related to the host contract as the preferred shares are redeemable at the holder's option. The Anti-Dilution Rights of the beneficial conversion feature make the conversion option not indexed to the company's own stock, and therefore requires the conversion feature to be treated as derivative liabilities as provided under ASC 815. The Company used maximum value method to determine the fair value of derivative liabilities related to warrants B and preferred stock conversion option. As of September 30, 2016 and 2015, the carrying amounts of the derivative liabilities for warrant B were $0 and $18,744, respectively, and the carrying amounts of the derivative liabilities for preferred stock conversion option were $8,506,075 and $2,603,626. The net changes in fair value of derivative liabilities of warrant B and preferred stock during the periods were expense of $5,883,105 and $727,662 during fiscal year ended September 30, 2016 and 2015. Below is the reconciliation of the fair value of the Company's derivative liabilities during the fiscal year ended September 30, 2016 and 2015: Beginning balance as of September 30, 2014 $ 1,848,041 Additions due to convertible note - TCA loan 361,452 Additions due to warrants 115,805 Change in fair value of derivative liabilities 884,973 Ending balance as of September 30, 2015 3,210,271 Additions due to debt discount on convertible notes 1,921,700 Additions due to warrant derivative liabilities 32,000 Write-off of derivative liabilities due to conversion of convertible notes (5,825,491) Write-off of derivative liabilities due to exercise of warrants (32,000) Change in the fair value of derivative liabilities (Gain) or loss related to derivative liabilities being marked to market 7,354,925 Write-off of derivative liabilities due to settlement of TCA note (710,425) Day one loss related to embedded conversion option 4,007,596 Ending balance as of September 30, 2016 $ 9,958,576

Note 9 - Related Party Transact

Note 9 - Related Party Transactions	12 Months Ended
	Sep. 30, 2016
Notes
Note 9 - Related Party Transactions	NOTE 9 - RELATED PARTY TRANSACTIONS List of Related Parties We have specified the following persons and entities as related parties with ending balances as of September 30, 2016 and 2015: - James (Yuejian) Wang, the CEO, CFO and sole member of the Board of Directors of the Company; - Xiaowen Zhuang, a management member of CDI Shanghai Management and brother of James (Yuejian) Wang; - Lawrence Wang, the brother of James (Yuejian) Wang; - Dragon Capital Group, Corp. ("Dragon Capital"), a company organized under the laws of Nevada, USA, the principal owner of Dragon Capital is Lawrence Wang; and - and Individuals who are regularly employed by China Direct Investments. As of September 30, 2016, loan and other payables - related parties were $966,550 consisting of other payables - related parties of $546,068 and loan payables - related party of $420,482 as set forth below: Other Payables- Related Parties As of September 30, 2016 and 2015, other payables-related parties were $546,068 and $381,354, respectively, as follows: CD International Subsidiary - Related Party September 30, 2016 September 30, 2015 China Direct Investments - James (Yuejian) Wang $ 423,769 $ 331,935 China Direct Investments – CDII Employees 55,000 0 CDI Shanghai Management - Xiaowen Zhuang 49,313 43,124 CDI Shanghai Management - Dragon Capital 17,986 6,295 Total Other Payable-Related Parties $ 546,068 $ 381,354 Other payables-related parties represent advances to the Company for working capital purpose and expenses James (Yuejian) Wang paid on behalf of the Company. During the fiscal year ended on September 30, 2016, two employees advanced to the Company amounts totaling $55,000. The advances are interest-free and are due on demand. As of September 30, 2016, total employee advance outstanding is $55,000, which was included in other liabilities. Loan Payables - Related Party As of September 30, 2016 and 2015, loan payables - related party for working capital purposes were $420,482 and $388,082, respectively, as follows: CD International Subsidiary - Related Party September 30, 2016 September 30, 2015 China Direct Investments - James (Yuejian) Wang $ 420,482 $ 388,082 Total Loan Payables-Related Parties $ 420,482 $ 388,082 From time to time, China Direct Investments borrowed funds from James (Yuejian) Wang. At September 30, 2016 and 2015, CDII owed James Wang a total of $420,482 and $388,082, including aggregate principal loan amount of $300,000 and accrued interest of $120,482 and $88,082, respectively. The loans bear interest at 12% per annum with principal of $300,000 originally due on September 30, 2014. On September 12, 2014, James (Yuejian) Wang entered into Addendum I to the note agreement and agreed that the Company shall have the option to pay back to the lender the principal amount and all accrued interest upon maturity date in form of the Company's common stock valued at $0.05 per share. The Company did not elect to pay off the loan in common stock. On December 22, 2015, both parties entered into Addendum II to the note agreement and the maturity date was extended to September 30, 2016 with the same terms and conditions of the original note. Revenue - Related Party The Company provided consulting service to one of its related companies, Dragon Capital. The consulting revenues of $45,249 and $31,250 were recognized for the years ended September 30, 2016 and 2015, respectively.

Note 10 - Other Liabilities

Note 10 - Other Liabilities	12 Months Ended
	Sep. 30, 2016
Notes
Note 10 - Other Liabilities	NOTE 10 - OTHER LIABILITIES Other liabilities included the following as of September 30, 2016 and 2015: Account September 30, 2016 September 30, 2015 Accrued salary payable $ 1,151,243 $ 964,718 Accrued income tax expense assessments (1) 6,011,529 0 Accrued dividend payable 197,270 148,749 Other tax payable 3,785 0 Other payable 46,567 86,389 Total other liabilities $ 7,410,394 $ 1,199,856

Note 11 - Capital Stock

Note 11 - Capital Stock	12 Months Ended
	Sep. 30, 2016
Notes
Note 11 - Capital Stock	NOTE 11 - CAPITAL STOCK Preferred Stock and Related Dividends Effective March 25, 2016, the Company's total number of shares of preferred stock authorized increased from 10,000,000 to 20,000,000 shares, par value $.0001, pursuant to the unanimous approval of the board of directors on March 8, 2016. As of September 30, 2016 and 2015, there were 1,006 shares of series A convertible preferred stock outstanding. The series A preferred stock has a stated value per share of $1,000, carries an 8% per annum dividend rate payable quarterly in arrears on January 1, April 1, July 1 and October 1 (each a "dividend date"). The dividends can be paid in cash or shares of our common stock, at our option, subject to certain provisions, on each dividend date. The holders are entitled to convert any whole number of preferred shares, plus the amount of any accrued but unpaid dividends per preferred share then remaining into the Company's common stock at the conversion rate which equals to the quotient of (i) the sum of the stated value and additional amount divided by (ii) the conversion price which was initially $7.00. The additional amount is calculated using a formula to represent the accrued but unpaid dividend. The terms of the Series A preferred stock provide that if we sell common stock at a price per share less than the then conversion price of the preferred stock, then we are required to reduce the conversion price of the series A convertible preferred stock to the lower price of the subsequent sale. Since we have issued securities at prices lower than the exercise price of the $7.00 per share conversion price of the series A preferred stock, we reduced the exercise price of those outstanding securities. The embedded conversion option is not clearly and closely related to the host contract as the preferred shares are redeemable at the holder's option. In addition, the conversion price of the preferred stock is subject to adjustment, and therefore requires the conversion feature to be treated as derivative liabilities as provided under ASC 815. See Note 8 for discussion on derivative liabilities. We are authorized to issue 20,000,000 shares of preferred stock with a par value of $.0001. Of the 20,000,000 shares of preferred stock: 1) 12,950 shares have been designated as Series A Preferred Stock (“Series A”) 2) 41,524 shares have been designated as Series D Preferred Stock (“Series D”) 3) 209,375 shares have been designated as Series E Preferred Stock (“Series E”) 4) 1,670,000 shares have been designated as Series G Preferred Stock (“Series G”) As of September 30, 2016 and 2015, Series D, E, and G have no shares issued and outstanding and there is 1,006 shares of Series A issued and outstanding. The dividends calculated at $20,130 per quarter are payable in cash or shares of our common stock at our option subject to certain provisions. If paid in shares of common stock, the stock shall be valued at the lower of the conversion price or the average of the weighted average price of the 10 consecutive trading days immediately preceding the dividend date. During fiscal year 2016 and 2015, we did not pay cash dividends, dividends were paid in form of our common stock of 125,000 shares, valued at $32,000 on our series A convertible preferred stock on April 18, 2016. As of September 30, 2016 and 2015, accrued dividend payable is $197,270 and $148,749, respectively. Common Stock Effective March 25, 2016, the Company's total number of shares of common stock authorized increased from 1,000,000,000 to 2,500,000,000 shares, par value $.0001, pursuant to the unanimous approval of the board of directors on March 8, 2016. On June 27, 2016, the Company received approval from FINRA for our 200 to 1 reverse split on the Company's common stock; the reverse split was effective as of June 28, 2016. Effective December 1, 2016, the Company's total number of shares of common stock authorized increased from 2,500,000,000 to 9,500,000,000 shares, par value $.0001, pursuant to the unanimous approval of the board of directors on October 12, 2016. On November 29, 2016, the Company received approval from FINRA for our 100 to 1 reverse split on the Company's common stock; the reverse split was effective as of December 1, 2016. At September 30, 2016, there were 9,947,740 shares of common stock issued and outstanding and 5,011 shares of common stock issued and outstanding at September 30, 2015. All share and per share amounts herein have been retroactively restated to reflect the splits. During fiscal year 2016, the Company issued a total of 9,942,729 share of our common stock comprised of: 1,250 shares of our common stock to partially pay off dividends on our series A convertible preferred stock, value at $32,000; 2,151,000 shares of our common stock for employee compensation, valued at $286,000; 25,897 shares of our common stock to consultants for services, valued at $95,023; 7,761,478 shares of common stock, for the convertible notes on Note 7, valued at $1,491,778 and derivative liabilities written off into additional paid-in capital due to debt conversions of $5,825,491. The Company also issued 750 shares in connection with the exercise of 750 stock options for consideration in the total of $148,000, and the Company received the proceeds of the exercise of options in the amount of $116,000 on December 10, 2015 and $32,000 on February 25, 2016, respectively. The Company cancelled 450 stock options granted to James (Yuejian) Wang and $80,350 stock option expenses were reversed due to the forfeiture of unvested options. In addition, 2,354 shares of common stock were issued for fraction of shares due to reverse stock. During fiscal year 2015, we issued a total of 2,055 shares of our common stock. On August 7, 2015, we issued 1,000 shares of common stock to four Chinese citizens converting the four promissory notes in the amount of $1,000,000 originally signed on August 21, 2012, into 1,000 shares of CDII common stock at $1,000 per share. The Company determined the fair value of the shares issued to be $512,000 and recorded a gain on settlement of debt of $488,000, which was included in other income. The Company also issued 430 shares to consultants for services, valued at $300,510. On August 28, 2015, the Board of the Director of the Company approved the issuance of 475 shares of common stock to the employees as repayment for salaries owed in the past years. The shares were issued on September 3, 2015 and valued at $142,500. On October 1, 2014, the Company cancelled 99 shares of the common stock, which were granted to the employees on September 12, 2014. The $99,200 stock based compensation recorded in fiscal year 2014 was reversed accordingly. On October 1, 2014, the Company also reversed 13 shares of the 416 shares previously cancelled in connection with the disposal of the magnesium segment since both Mr. Huang and the Company agreed that the number of shares to be cancelled should be 404 and the 13 shares held by parties related to Mr. Huang were not originally issued for the acquisitions of magnesium facilities. The Company also issued 150 share of common stock, valued at $50,100, to Xiaowen Zhuang on September 3, 2015 pursuant to the exercise of the options. Option and Warrants On August 28, 2015, China Direct Investments entered into a consulting agreement with Mr. Xiaowen Zhuang, the management member of CDI Shanghai Management and brother of James (Yuejian) Wang, pursuant to which he received the options to purchase 150 shares of the Company's common stock at an exercise price of $334 for providing services including but not limited to sales, translation and marketing for a period ended on December 31, 2016. Both parties also entered into option agreement on the same day and the options to purchase common stock were granted under the Company's S-8 registration. The options vested immediately and will expire on December 31, 2017. The Company issued 150 shares of common stock, value at $50,100, to Xiaowen Zhuang on September 3, 2015 pursuant to the exercise of the options. The Company received the proceeds of the exercise of options in the amount of $50,100 on December 11, 2015. As a result, the Company recorded $50,100 subscription receivable as an asset on the consolidated balance sheets as of September 30, 2015. On April 1, 2016, the Company cancelled James (Yuejian) Wang's option to purchase 450 shares of common stock at $1,000 per share, granted on September, 30, 2013, and vested on September 30, 2014, 2015 and 2016 for every 150 stock options. The Company recognized a total of $(80,348) and $130,657 stock option expenses for fiscal year ended September 30, 2016 and 2015, respectively. The value of option was calculated using Black Scholes Option Pricing Model based upon the following assumptions: dividend yield of 0%, volatility of 120% - 176%, risk free rate of 0.36% - 1.20%, and an expected term of 1.17 to 4.5 years. The following table sets forth our stock option activities during fiscal year 2016 and 2015 (adjusted for the splits): Description Shares underlying options Weighted average exercise price Balance at September 30, 2014 450 $ 1,000 Outstanding and exercisable at September 30, 2014 150 1,000 Granted 150 3.34 Exercised (150) 3.34 Balance at September 30, 2015 450 $ 1,000 Outstanding and exercisable at September 30, 2015 300 $ 1,000 Cancelled (450) 1,000 Balance at September 30, 2016 0 $ 0 Outstanding and Exercisable at September 30, 2016 0 $ 0 As of September 30, 2016 we cancelled all 450 share options and reversed the stock option expense previously recognized related to the forfeiture of unvested options for a total amount of $80,348. As of September 30, 2015, we had 450 and 300 shares underlying options outstanding and exercisable, respectively. Common Stock Purchase Warrants On September 4, 2015, 250 warrants with an exercise price of $464, expiring on December 31, 2017, were issued to a consultant for services provided. The Company received the proceeds in the amount of $116,000 on December 11, 2015. On January 14, 2016, due to amendment to the consulting agreement dated September 4, 2015, the Company issued additional 500 shares warrants with an exercise price of $64. The Company received proceeds of $32,000 from exercise of the 500 shares warrants on February 25, 2016. Also see Note 8. The following table is a summary of the status of our outstanding common stock purchase warrants granted as of September 30, 2016 and 2015(adjusted for the splits): Shares underlying warrants Weighted average exercise price Outstanding and exercisable at September 30, 2014 107 $ 44,000 Expired (68) 46,000 Granted 250 460 Outstanding and exercisable at September 30, 2015 289 $ 5,800 Expired (39) 40,000 Granted 500 64 Exercised (500) 64 Exercised (250) 464 Outstanding and exercisable at September 30, 2016 0 $ 0

Note 12 - Segment Information

Note 12 - Segment Information	12 Months Ended
	Sep. 30, 2016
Notes
Note 12 - Segment Information	NOTE 12 - SEGMENT INFORMATION For fiscal year 2016 and 2015, the Company operated in two reportable business segments - (1) Trading, formerly Mineral Trading / Basic Materials segment, where we sell and distribute of a variety of products, including iron ore products, non -ferrous metals, recycled materials, and industrial commodities, and (2) Consulting segment where we provide business and financial consulting services to U.S. public companies that operate primarily in China. The Company's reportable segments are strategic business units that offer different products. They are managed separately based on the fundamental differences in their operations. Information with respect to these reportable business segments for the fiscal year 2016 and 2015 are as follows: Revenues: 2016 2015 Trading $ 0 $ 0 Consulting 82,614 360,049 Total revenue: $ 82,614 $ 360,049 Depreciation: 2016 2015 Trading $ 0 $ 0 Consulting 9,759 17,880 Total depreciation: $ 9,759 $ 17,880 Interest expense and interest expense - related party: 2016 2015 Trading $ 0 $ 0 Consulting 2,338,582 834,639 Total interest expense and interest expense - related party: $ 2,338,582 $ 834,639 Net loss from continuing operations: 2016 2015 Trading $ 500 $ 50,057 Consulting 20,415,253 4,600,604 Total net loss from continuing operations: $ 20,415,753 $ 4,650,661 Total tangible assets by segment as of September 30, 2016 and 2015 are as follows: September 30, 2016 September 30, 2015 Trading $ 0 $ 0 Consulting 1,265 63,088 Total tangible assets $ 1,265 $ 63,088

Note 13 - Income Taxes

Note 13 - Income Taxes	12 Months Ended
	Sep. 30, 2016
Notes
Note 13 - Income Taxes	NOTE 13 - INCOME TAXES Our income (loss) in the U.S. is subject to applicable Federal, State, and Local tax statutes. Our income (loss) in China is subject to taxation in the PRC concerning Foreign Investment Enterprises and local income tax laws (the "PRC Income Tax Laws). Pursuant to the PRC Income Tax Laws, unless special tax incentives are granted, all enterprises in China are subject to taxation at a statutory rate of 25%. Our income (loss) in Brunei is exempt from Brunei Darussalam income tax. The components of income (loss) before income taxes for fiscal year 2016 and 2015 consisted of the following: Description September 30, 2016 September 30, 2015 U.S. Operations $ (21,997,885) $ (3,317,833) China Operations 1,582,132 (1,253,320) Brunei Operations 0 (79,508) Discontinued Operations 0 1,554,144 Total income (loss) before income taxes $ (20,415,753) $ (3,096,517) We did not incur any income tax expenses from continuing operations for fiscal year 2016 and 2015. In fiscal year 2016, the income from discontinued operations was primarily from the gain on disposal of discontinued operations. However, as the Company received nominal considerations for disposal of subsidiaries, the gain on disposal of discontinued operations did not have any income tax implications. The significant components of our net deferred tax assets and liabilities consisted of federal net operating loss carry forwards. U.S. GAAP requires a valuation allowance to reduce the deferred tax assets reported if, based on the weight of the evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. After consideration of all the evidence, both positive and negative, management has determined that a full valuation allowance of approximately $25.4 million and $14.5 million against its net deferred taxes is necessary as of September 30, 2016 and 2015, respectively. Therefore, our net deferred tax asset is zero as of September 30, 2016 and 2015, respectively. As of September 30, 2016 and 2015, we had approximately $55.4 million and $41.5 million of U.S. net operating loss carry forwards remaining, which will expire in 2029. The IRS audited the Company's consolidated income tax returns for fiscal year 2008, 2010, and 2011. The IRS has initially proposed an adjustment to the Company's income tax liabilities for a total amount of approximately $4.6 million (approximately $3.1 million in income tax and $1.5 million in penalties) primarily related to transfer pricing issues pursuant to IRC section 482. In May 2013, the case was sent to the Appeals division of the Internal Revenue Service. The Company retained an independent accounting firm that has conducted an independent transfer pricing study, an evaluation of the tax basis value of marketable securities received for services, and an analysis of the allocation of the related costs and expenses associated with such revenues. As a result of such study and as a result of net operating tax loss carry forwards, the management believes that no income tax or penalties would be assessed against us by the IRS. In April 2016, the Company received a notice of tax assessed by examination from IRS, based on which the Company's additional tax liabilities for fiscal year 2008, 2010 and 2011 remained to be $4.6 million. Additionally, accrued interest and penalties of approximately $1.4 million was imposed as of April 22, 2016. The Company accrued for this liability of $6,011,529 during 2016. In May 2016, an attorney was retained by the Company to represent before IRS in connection with the outstanding federal income tax liability. On June 6, 2016, the IRS closed the examination of the Company's tax returns for fiscal year 2008, 2010 and 2011. The Company is currently considering filing an offer-in-compromise based on doubt as to collectability. As of the filing date, a reasonable estimate of loss cannot be made by the management as there have been no negotiations with an IRS representative. If the offer is ultimately rejected, the final tax liabilities enforced by IRS could have a material effect on the Company's results of operations and financial position and liquidity.

Note 14 - Concentration of Cred

Note 14 - Concentration of Credit Risk and Major Customers	12 Months Ended
	Sep. 30, 2016
Notes
Note 14 - Concentration of Credit Risk and Major Customers	NOTE 14 - CONCENTRATION OF CREDIT RISK AND MAJOR CUSTOMERS For the years ended September 30, 2016 and 2015, customers accounting for 10% or more of the Company's revenue are as follows: Customer For the Years Ended September 30, 2016 2015 A 54.77% 58.85% B *% 10.42% C 27.79% *% D 12.23% *% E *% *% F *% *% *% Less than 10% During the fiscal year of 2016 and 2015, there were three and two customers who contributed more than ten percent of the total revenues, respectively, and the total account receivables from these two customers was zero. The loss of these main customers could have an adverse effect on the Company's business, operating results, or financial condition.

Note 15 - Discontinued Operatio

Note 15 - Discontinued Operations	12 Months Ended
	Sep. 30, 2016
Notes
Note 15 - Discontinued Operations	NOTE 15 - DISCONTINUED OPERATIONS Subsidiaries Disposed In April 2016, the Company ceased the operation and disposed of Capital Resource Management. The disposal of Capital Resource Management does not qualify as discontinued operations, nor is it a significant disposition because Capital Resource Management had limited net assets and engaged in minimal operations. The loss on disposal of Capital Resource Management was $50,590, for abandoned current assets and fixed assets, was reported as "loss on disposal of subsidiary" for the fiscal year ended September 30, 2016. In connection with the disposal, intercompany other receivables of CDI Shanghai Management, China Direct Investments and other subsidiaries in the amounts of $699,367, $1,564,065 and $3,093, respectively, from the disposed Capital Resource Management as of the dates of disposals were deemed uncollectable and as a result were written off and eliminated. In April 2015, the Company sold its entire 95% equity interest in CDI Jingkun Zinc and 100% equity interest in CDI Metal to Xiaowen Zhuang, a management member and the brother of James (Yuejian) Wang, the CEO of the Company. The Company also sold its 100% equity interest in CDI Jixiang Metal to Dragon Capital, a related party company. As a result, results of operations, financial position and cash flows associated with CDI Jingkun Zinc, CDI Metal and CDI Jixiang Metal are reported as discontinued operations for all periods presented. During the fourth quarter of fiscal year 2015, the Company also disposed CDII Chile and the Chilean government has granted us approval to officially close down the business on July 31, 2015. As a result, results of operations, financial position and cash flows associated with CDI Chile are reported as discontinued operations for all periods presented, and its assets and liabilities as of September 30, 2014 were reclassified to discontinued assets and liabilities. The Company had a gain on disposal of subsidiaries of $1.6 million in fiscal year 2015. In connection with the disposal, other receivables of CDI Shanghai Management, Capital Resource Management and CDII Minerals in the amount of $475,846, $1,403,967 and $381,159, respectively, from the disposed entities as of the dates of disposals were deemed uncollectable and as a result were written off. The write-off of receivables for total amount of $2,260,972 was included in gain or loss on disposal of subsidiaries. Summarized Financial Information for Discontinued Operations After impairment charges, the assets and liabilities of discontinued operations were all zero as of September 30, 2016 and 2015. The following table presents the results of discontinued operations in fiscal year 2016 and 2015: For the Year Ended September 30, 2016 2015 Revenues $ 0 $ 0 Cost of revenues 0 0 Loss before income taxes 0 (19,033) Income tax expense 0 0 Loss from discontinuing operations 0 (19,033) Gain from disposal, net of taxes 0 1,573,177 Total (Loss) Gain from discontinued operations $ 0 $ 1,554,144

Note 16 - Commitments and Conti

Note 16 - Commitments and Contingencies	12 Months Ended
	Sep. 30, 2016
Notes
Note 16 - Commitments and Contingencies	NOTE 16 - COMMITMENTS AND CONTINGENCIES Leases The Company entered into a lease agreement on September 1, 2013 for office space of approximately 6,170 square feet at 431 Fairway Dr Ste 200, Deerfield Beach FL 33441 for rental expense of approximately $209,078 annually. The lease expires on March 31, 2019. On May 1, 2015, the Company signed an amendment to amend and restate this lease agreement to downsize the office space to 4,694 square feet at the same location for an annual rental expense of approximately $207,108. On October 31, 2016, the Company entered into a termination of lease agreement to cancel all purposes of the above lease agreement. Pursuant the termination of lease agreement, the Company agreed to pay the monthly installments of $7,007 to repay the past due balance of $84,081. In fiscal year 2016 and 2015, our lease expense incurred was $150,688 and $156,604, respectively. In November 2016, the company entered into a new lease with CFO Oncall, Inc. for office space of approximately 150 square feet at 1333 S. University Drive, Suite 202, Plantation, FL 33324 for annual rental expense is $11,280, which has one month advance notice for termination. CDI Shanghai Management leases approximately 1,500 square feet of office space in Shanghai for an annual expense of approximately $57,100 (RMB 350,592) in fiscal year 2014. On September 25, 2014, CDI Shanghai Management signed a lease for a new office place of approximately 1,127 square feet of office space in Shanghai, for an annual expense of approximately $16,161 (RMB105,600) per year. The lease term begins on October 1, 2014, expired on September 30, 2016 and was renewed to expire on September 30, 2018. Income Tax Matters In April 2016, the Company received the notice of tax assessed by examination from IRS, based on which the Company's additional tax liabilities for fiscal year 2008, 2010 and 2011 remained to be $4.6 million. Additionally, accrued interest and penalties of approximately $1.4 million was imposed as of April 22, 2016. In May 2016, an attorney was retained by the Company to represent before IRS in connection with the outstanding federal income tax liability. On June 6, 2016, the IRS closed the examination of the Company's tax returns for fiscal year 2008, 2010 and 2011. The Company is currently considering filing an offer-in-compromise based on doubt as to collectability. As of the filing date, a reasonable estimate of loss cannot be made by the management as there have been no negotiations with an IRS representative. If the offer is ultimately rejected, the final tax liabilities enforced by IRS could have a material effect on the Company's results of operations and financial position and liquidity. The Company accrued a liability of $6,011,529 during 2016 associated with this assessment. Legal Contingencies As described in Note 7, our wholly owned subsidiary, China Direct Investments owes to Draco Resources, Inc. for an amount of $200,000, which is due on March 18, 2015 with 2% annual interest rate. The loan is unsecured and currently in default. On March 15, 2016, Draco Resources, Inc. filed Chapter 7 for bankruptcy in California (Case No. 14-31654DM). Andrea A Wirum, Chapter 7 trustee of Draco Resources, Inc., entered into default judgment from Draco Resources, Inc. to China Direct Investments in the total amount of $210,679, consisting of principal sum of $200,000, interest pursuant to contract in the amount of $7,989 and attorneys' fees and costs pursuant to contract in the amount of $2,690. As of September 30, 2016, China Direct Investments has paid attorneys' fees and costs of $2,690. The Company has properly accrued all the liabilities related to the default judgment.

Note 17 - Subsequent Events

Note 17 - Subsequent Events	12 Months Ended
	Sep. 30, 2016
Notes
Note 17 - Subsequent Events	NOTE 17 - SUBSEQUENT EVENTS On October 5, 2016, the Company issued 7 million shares of restricted common stock to James Wang, valued at $140,000, as partial payment of the outstanding compensation accrued since 2013. On October 31, 2016, the Company entered into a termination of lease agreement to cancel all purposes of the old lease agreement. Pursuant the termination of lease agreement, the Company agreed to pay the monthly installments of $7,007 to repay the past due balance of $84,081. In November 2016, the company entered into a new lease with CFO Oncall, Inc. for office space of approximately 150 square feet at 1333 S. University Drive, Suite 202, Plantation, FL 33324 for annual rental expense is $11,280, which has one month advance notice for termination. Effective December 1, 2016, the Company's total number of shares of common stock authorized increased from 2,500,000,000 to 9,500,000,000 shares, par value $.0001, pursuant to the unanimous approval of the board of directors on October 12, 2016. On November 29, 2016, the Company received approval from FINRA for our 100 to 1 reverse split on the Company's common stock; the reverse split was effective as of December 1, 2016. All share and per share amounts herein have been retroactively restated to reflect the split. On December 2, 2016, the Company issued 5,400,000 shares of common stock under the Company's S-8 registration to three employees, 1,800,000 shares of common stock for each employee, at the price of $0.005, granted to them pursuant to the employees' agreements. On December 6, 2016, the Company issued 1,000,000 shares of restricted common stock valued at $5,000 to a consultant for consulting service fees. As described in Note 7, China Direct Investments had a convertible note of 600,000 with Kong Tung. On December 15, 2016, Kong Tung converted of remaining $4,320 of this note into 2,400,000 shares of the Company's common stock. As described in Note 7, on October 20, 2015, the Company issued a convertible note to an institutional investor for the principal amount of $40,000 with interest rate of 10% and maturity date of October 20, 2016. Subsequent to September 30, 2016, the institutional investor converted of $6,569 for accrued interest of this note into 4,438,000 shares of the Company's common stock, including 1,576,000 shares of converted common stock which conversion notice was given to the Company on January 5, 2017, but have not yet been issue as of filing date. As described in Note 7, on December 9, 2015, the Company issued a convertible note to an institutional investor for the principal amount of $120,000 with interest rate of 12% and maturity date of December 9, 2016. Subsequent to September 30, 2016, the institutional investor converted of the remaining $10,822 of this note into 3,580,454 shares of the Company's common stock. As described in Note 7, on March 2, 2016, the Company issued a convertible note to an institutional investor for the principal amount of $56,750 with interest rate of 10% and maturity date of December 2, 2016. Subsequent to September 30, 2016, the institutional investor converted $2,190 for accrued interest of this note into 2,620,000 shares of the Company's common stock, including 1,600,000 shares of converted common stock which conversion notice was given to the Company on December 22, 2016, but have not yet been issue as of filing date. As described in Note 7, on June 28, 2016 the Company entered into a note purchase agreement with an institutional investor to sell $40,000 of TCA's note. Subsequent to September 30, 2016, the institutional investor converted the remaining principal of $2,500 and accrued interest of $56 of note into 464,756 shares of the Company's common stock. As described in Note 7, on April 19, 2016, the Company issued a convertible promissory note for the amount of $15,000 to an institutional investor, at a 12% annual interest rate. This note becomes due and payable on January 19, 2017. On December 5, 2017, the institutional investor converted $1,780 of this note into 899,468 shares of the Company's common stock. On January 10, 2017, the Company entered into convertible promissory note with Yewen Xi for the principal amount of $40,000, at a 12% annual interest rate and maturity date of January 9, 2018. Yewen Xi shall have right to convert the outstanding principal amount and accrued interest after July 9, 2017 and the conversion features equal to 75% of the average closing price of the Company's common stock five consecutive days prior to the conversion. The Company received $40,000 in cash on January 10, 2017. On January 12, 2017, the Company entered into a loan settlement agreement with Money Works Direct for the sum of remaining balance of $34,726 for $50,000 and $120,000 loans. The Company is required to pay back with the specific weekly amount of $1,500. The loan is secured by pledge of assets of CDII and guaranteed by the James (Yuejian) Wang, the CEO of the Company.

Note 1 - Basis of Presentatio23

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Consolidation (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Consolidation	Consolidation The consolidated financial statements include the accounts of CDII, as well as our wholly owned and majority owned subsidiaries, including those operating outside the United States, and are prepared in accordance with U.S. GAAP. All significant intercompany balances and transactions are eliminated in consolidation. We account for investments in which we exercise significant influence under the equity method of accounting. Non-controlling interests in subsidiaries consist of the equity portion of the Company's subsidiaries held by non-controlling investors in Trading segment.

Note 1 - Basis of Presentatio24

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Non-controlling Interests (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Non-controlling Interests	Non-controlling Interests Non-controlling interests in our subsidiaries are recorded in accordance with the provisions of ASC 810, "Consolidation" and are reported as a component of equity, separate from the parent company's equity. Purchase or sale of equity interests that do not result in a change of control are accounted for as equity transactions. Results of operations attributable to the non-controlling interests are included in our consolidated results of operations and, upon loss of control, the interest sold, as well as interest retained, if any, will be reported at fair value with any gain or loss recognized in earnings.

Note 1 - Basis of Presentatio25

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Use of Estimates (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of consolidated revenue and expenses during the reporting period. Significant estimates include valuation of marketable securities available-for-sale, allowance for doubtful accounts, fair value of share-based compensation and derivative liabilities, the useful lives and impairment of property, plant and equipment, and impairment of goodwill, intangible assets and other assets. We rely on assumptions such as volatility, forfeiture rate, and expected dividend yield when deriving the grant date fair value of share-based compensation as well as the valuation of derivative liabilities. If an equity award is modified, and we expect the service conditions of the original award will be met, we will adjust our assumptions and estimates as of the modification date and compare the old equity award valued at the modification date with the new equity award valued at the modification date to calculate any incremental cost. We then continue to recognize the original grant date fair value plus any incremental cost over the modified service period. Our estimate for allowance for uncollectible accounts is based on an evaluation of our outstanding accounts receivable, and other receivables, including the aging of amounts due, the financial condition of our specific customers and clients, knowledge of our industry segment, and historical bad debt experience. This evaluation methodology has proven to provide a reasonable estimate of bad debt expense in the past and we intend to continue to employ this approach in our analysis of collectability. However, we are aware that given the current global economic situation, including that of China, meaningful time horizons may change. We intend to enhance our focus on the evaluation of our customers' sustainability and adjust our estimates as may be required. Assumptions and estimates employed in these areas are material to our reported financial condition and results of operations. Actual results could differ from these estimates.

Note 1 - Basis of Presentatio26

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Cash and Cash Equivalents	Cash and Cash Equivalents For purposes of the consolidated statements of cash flows, we consider all highly liquid investments with original maturities of three months or less to be cash equivalents.

Note 1 - Basis of Presentatio27

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Concentration of Credit Risks (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Concentration of Credit Risks	Concentration of Credit Risks Financial instruments which potentially subject us to concentrations of credit risk consist principally of cash, trade accounts receivable and notes receivables. We deposit our cash with high credit quality financial institutions in the United States and China. As of September 30, 2016 and 2015, we had no bank deposits in the United States that exceeded federally insured limits. As of September 30, 2016 and 2015, we had deposits of $1,088 and $10,171 in banks in China, respectively. In China, there is no equivalent federal deposit insurance as in the United States, so the amounts held in banks in China are not insured. We have not experienced any losses in such bank accounts through September 30, 2016. As of September 30, 2016 and 2015, bank deposits by geographic area were as follows: Country September 30, 2016 September 30, 2015 United States $ 9,221 89% $ 12,463 55% China 1,088 11% 10,171 45% Total cash and cash equivalents $ 10,309 100% $ 22,634 100% In an effort to mitigate any potential risk, we periodically evaluate the credit quality of the financial institutions at which we hold deposits, both in the United States and China.

Note 1 - Basis of Presentatio28

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Accounts Receivable (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Accounts Receivable	Accounts Receivable Accounts receivable are reported at net realizable value. We have established an allowance for uncollectible accounts based upon factors pertaining to the credit risks of specific customers and clients, historical trends, aging of the receivable and other information. Delinquent accounts are written off when it is determined that the amounts are uncollectible. As of September 30, 2016 and 2015, we had $1,800 and $0 allowances for uncollectible accounts.

Note 1 - Basis of Presentatio29

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Fair Value of Financial Instruments	Fair Value of Financial Instruments We adopted the provisions of ASC Topic 820, "Fair Value Measurements." These provisions relate to our consolidated financial assets and liabilities carried at fair value and our fair value disclosures related to financial assets and liabilities. ASC Topic 820 defines fair value, expands related disclosure requirements and specifies a hierarchy of valuation techniques based on the nature of the inputs used to develop the fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. There are three levels of inputs to fair value measurements below: - Level 1, meaning the use of quoted prices for identical instruments in active markets; - Level 2, meaning the use of quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active or are directly or indirectly observable; - Level 3, meaning the use of unobservable inputs. Observable market data should be used when available. The carrying amounts of the Company's financial instruments, such as cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, accounts payable and accrued expenses, advances from customers, and other current liabilities approximate their fair value due to the short term maturities of these instruments. The Company's loans payable approximate the fair value of such instruments based upon management's best estimate of interest rates that would be available to the Company for similar financial arrangements at September 30, 2015 and 2014. Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated. It is not, however, practical to determine the fair value of amounts due from/to related parties due to their related party nature.

Note 1 - Basis of Presentatio30

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Recurring Fair Value Measurements (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Recurring Fair Value Measurements	Recurring Fair Value Measurements The Company uses Level 1 of the fair value hierarchy to measure the fair value of marketable securities and marks the marketable securities available-for-sale at fair value in the statement of financial position at each balance sheet date and reports the unrealized holding gains and losses for marketable securities available-for-sale in other comprehensive income (loss) until realized provided the unrealized holding gains and losses is temporary. If the fair value of investment in marketable securities available-for-sale is less than its cost basis at the balance sheet date of the reporting period for which impairment is assessed, and it is determined that the impairment is other than temporary, then an impairment loss is recognized in earnings equal to the entire difference between the investment's cost and its fair value at the balance sheet date of the reporting period. The Company uses Level 3 of the fair value hierarchy to measure the fair value of its derivative liabilities and revalues the derivative liabilities at every reporting period and recognizes gains or losses in the consolidated statements of operations and comprehensive income (loss) that are attributable to the change in the fair value of derivative liabilities. The financial assets and liabilities carried at fair value on a recurring basis at September 30, 2016 are as follows: Financial assets and liabilities Fair Value Level 1 Level 2 Level 3 Derivative liabilities $ (9,958,576) 0 $ 0 $ (9,958,576) $ (9,958,576) $ 0 $ 0 $ (9,958,576) The financial assets and liabilities carried at fair value on a recurring basis at September 30, 2015 are as follows: Financial assets and liabilities Fair Value Level 1 Level 2 Level 3 Marketable equity securities $ 22,800 $ 22,800 $ 0 $ 0 Receivable of marketable equity securities 7,200 7,200 0 0 Derivative liabilities (3,210,271) 0 0 (3,210,271) $ (3,180,271) $ 30,000 $ 0 $ (3,210,271)

Note 1 - Basis of Presentatio31

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Marketable Securities (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Marketable Securities	Marketable Securities Marketable securities that we receive from our customers as compensation are generally restricted for sale under Federal securities laws. Our policy is to liquidate securities received as compensation when market conditions are favorable for sale. Since these securities are often restricted, we are unable to liquidate them until the restriction is removed. Pursuant to ASC Topic 320, "Investments - Debt and Equity Securities", our marketable securities have a readily determinable quoted price, such as from NASDAQ, NYSE Euronext, the Over the Counter Bulletin Board, and the OTC Markets Group (formerly known as the Pink Sheets) and any unrealized gain or loss is recognized as an element of comprehensive income or loss based on changes in the fair value of securities as quoted on an exchange or an inter-dealer quotation. Once liquidated, any realized gain or loss on the sale of marketable securities is reflected in our statement of operations and comprehensive income (loss) for the period in which the securities are liquidated. We perform an analysis of our marketable securities at least on an annual basis to determine if any of these securities have become other than temporarily impaired. If we determine that the decline in fair value is other than temporary we recognize the amount of the impairment as a realized loss into our current period net income (loss). This determination is based on a number of factors, including but not limited to (i) the percentage of the decline, (ii) the severity of the decline in relation to the enterprise/market conditions, and (iii) the duration of the decline.

Note 1 - Basis of Presentatio32

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Property, Plant and Equipment (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment are recorded at cost and depreciated on a straight-line basis over their estimated useful lives of three to forty years. Maintenance and repairs are charged to expense as incurred. Significant renewals and improvements are capitalized.

Note 1 - Basis of Presentatio33

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Acquisitions (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Acquisitions	Acquisitions We account for acquisitions using the purchase method of accounting in accordance with the provisions of ASC Topic 805, "Business Combinations." The acquisition method of accounting for acquired businesses requires, among other things, that most assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. Also, transaction costs are expensed as incurred. Any excess of the purchase price over the assigned values of the net assets acquired is recorded as goodwill. When we have acquired net assets that do not constitute a business under U.S. GAAP, no goodwill has been recognized.

Note 1 - Basis of Presentatio34

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Advances From Customers (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Advances From Customers	Advances from Customers Advances from customers represent (i) prepayments to us for merchandise that have not yet been shipped to customers, and (ii) the fair value of securities received as compensation which will be amortized over the term of the respective consulting agreement. We will recognize these advances as revenues as customers take delivery of the goods or when the services have been rendered, in compliance with our revenue recognition policy.

Note 1 - Basis of Presentatio35

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Comprehensive Income (loss) (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Comprehensive Income (loss)	Comprehensive Income (Loss) We follow ASC 220, "Comprehensive Income" to recognize the elements of comprehensive income (loss). Comprehensive income (loss) is comprised of net income (loss) and all changes to the statements of stockholders' equity, except those due to investments by stockholders, changes in paid-in capital and distributions to stockholders. Our comprehensive income (loss) for fiscal year 2015 and 2014 included net income (loss), foreign currency translation adjustments, and unrealized gain (loss) on marketable securities available-for-sale, net of income taxes.

Note 1 - Basis of Presentatio36

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Foreign Currency Translation (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Foreign Currency Translation	Foreign Currency Translation The accompanying consolidated financial statements are presented in United States dollars. The functional currency of our Chinese subsidiaries is the Renminbi ("RMB"), the official currency of the People's Republic of China. Capital accounts of the consolidated financial statements are translated into United States dollars from RMB at their historical exchange rates when the capital transactions occurred. Assets and liabilities are translated at the exchange rates as of the balance sheet date. Income and expenditures are translated at the average exchange rates for the twelve month periods ended September 30, 2016 and September 30 2015, respectively. A summary of the conversion rates for the periods presented is as follows: September 30, 2016 September 30, 2015 Period end (RMB: U.S. dollar exchange rate) 6.6717 6.3538 Average fiscal year (RMB: U.S. dollar exchange rate) 6.5343 6.1543 The RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through PRC authorized institutions. No representation is made that the RMB amounts could have been, or could be, converted into United States dollars at the rates applied in the translation.

Note 1 - Basis of Presentatio37

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Income Taxes (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Income Taxes	Income Taxes We account for income taxes in accordance with ASC 740, "Income Taxes." ASC 740 requires the recognition of deferred tax assets and liabilities to reflect the future tax consequences of events that have been recognized in our financial statements or tax returns. Measurement of the deferred items is based on enacted tax laws. In the event the future consequences of differences between the financial reporting and tax basis of our assets and liabilities result in a deferred tax asset, ASC 740 requires an evaluation of the probability that we will generate sufficient taxable income to be able to realize the future benefits indicated by the deferred tax assets. A valuation allowance related to a deferred tax asset is recorded when it is more likely than not that some or the entire deferred tax asset will not be realized.

Note 1 - Basis of Presentatio38

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Basic and Diluted Earnings Per Share (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Basic and Diluted Earnings Per Share	Basic and Diluted Earnings per Share Under the provisions of ASC 260, "Earnings Per Share," basic income (loss) per common share is computed by dividing income (loss) available to common shareholders by the weighted average number of shares of common stock outstanding for the periods presented. Diluted income (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would then share in the income of the company, subject to anti-dilution limitations. For the periods presented, the computation of diluted earnings (loss) per share equaled basic earnings (loss) per share as the inclusion of any dilutive instruments would have had an anti-dilutive effect on the earnings per share calculation in the periods presented.

Note 1 - Basis of Presentatio39

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Operating Leases (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Operating Leases	Operating Leases Leases where substantially all the rewards and risks of ownership of assets remain with the leasing company are accounted for as operating leases. Payments made under operating leases are charged to the consolidated statements of operations on a straight-line basis over the lease period.

Note 1 - Basis of Presentatio40

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Revenue Recognition (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Revenue Recognition	Revenue Recognition We follow the guidance of ASC 605, "Revenue Recognition," for revenue recognition. In general, we record revenue when persuasive evidence of an arrangement exists, services have been rendered or product delivery has occurred, the sales price to the customer is fixed or determinable, and collectability is reasonably assured. When our clients' securities are received for our services, we follow the guidance of ASC 505, "Equity-Based Payments to Non-Employees" to measure and recognize our revenue. ASC Topic 505-50-30-18 instructs that an entity (grantee or provider) may enter into transactions to provide goods or services in exchange for equity instruments. The grantee shall measure the fair value of the equity instruments in these transactions using the stock price and other measurement assumptions as of the earlier of either of the following dates, referred to as the measurement date. a. The date the parties come to a mutual understanding of the terms of the equity-based compensation arrangement and a commitment for performance by the grantee to earn the equity instruments (a performance commitment) is reached; and b. The date at which the grantee's performance necessary to earn the equity instruments is complete (that is, the vesting date). We recognize the revenue from the equity securities received from our clients upon completion of the services performed or as otherwise provided for in our agreements with our clients. We use the grant date as the initial measurement date in accordance with ASC 605.

Note 1 - Basis of Presentatio41

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Stock-based Compensation (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Stock-based Compensation	Stock-based Compensation We account for the grant of stock options, warrants and restricted stock awards in accordance with ASC 718, "Compensation-Stock Compensation". ASC 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity based compensation. Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the "measurement date". The expense is recognized over the vesting period of the award. Until the measurement date is reached, the total amount of compensation expense remains uncertain. The Company records compensation expense based on the fair value of the award at the reporting date. The awards to consultants and other third-parties are then revalued, or the total compensation is recalculated, based on the then current fair value, at each subsequent reporting date.

Note 1 - Basis of Presentatio42

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Derivative Liabilities (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Derivative Liabilities	Derivative Liabilities The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations, in accordance with ASC 815-15, "Derivative and Hedging". The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. ASC Subtopic 815-40, "Contracts in Entity's Own Equity," requires that entities recognize as derivative liabilities the derivative instruments, including certain derivative instruments embedded in other contracts that are not indexed to an entity's' own stock. Pursuant to the provisions of ASC Section 815-40-15, ( formerly FASB Emerging Issues Task Force ("EITF") Issue No. 07-5: Determining Whether an Instrument (or Embedded Feature) Is Indexed to an Entity's Own Stock ("EITF 07-5")

Note 1 - Basis of Presentatio43

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Reclassifications (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the current period presentation. These reclassifications had no impact on net earnings and financial position.

Note 1 - Basis of Presentatio44

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)	12 Months Ended
	Sep. 30, 2016
Policies
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2016, the FASB issued ASU 2016-06, " Derivatives and Hedging (Topic 815): Contingent Put and Call Options in Debt Instruments In May 2016, the FASB issued ASU 2016-12, " Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients In August 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. This ASU addresses the classification of certain specific cash flow issues including debt prepayment or extinguishment costs, settlement of certain debt instruments, contingent consideration payments made after a business combination, proceeds from the settlement of certain insurance claims and distributions received from equity method investees. This ASU is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years, with early adoption permitted. An entity that elects early adoption must adopt all of the amendments in the same period. The Company is currently evaluating the impact it may have on its consolidated financial statements. A variety of proposed or otherwise potential accounting standards are currently under study by standard setting organizations and various regulatory agencies. Due to the tentative and preliminary nature of those proposed standards, we have not determined whether implementation of such proposed standards would be material to our consolidated financial statements.

Note 1 - Basis of Presentatio45

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Concentration of Credit Risks: Schedule of Bank Deposits (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Schedule of Bank Deposits	Country September 30, 2016 September 30, 2015 United States $ 9,221 89% $ 12,463 55% China 1,088 11% 10,171 45% Total cash and cash equivalents $ 10,309 100% $ 22,634 100%

Note 1 - Basis of Presentatio46

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Recurring Fair Value Measurements: Financial assets and liabilities carried at fair value on a recurring basis at September 30, 2016 (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Financial assets and liabilities carried at fair value on a recurring basis at September 30, 2016	Financial assets and liabilities Fair Value Level 1 Level 2 Level 3 Derivative liabilities $ (9,958,576) 0 $ 0 $ (9,958,576) $ (9,958,576) $ 0 $ 0 $ (9,958,576)

Note 1 - Basis of Presentatio47

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Recurring Fair Value Measurements: Financial assets and liabilities carried at fair value on a recurring basis at September 30, 2015 (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Financial assets and liabilities carried at fair value on a recurring basis at September 30, 2015	Financial assets and liabilities Fair Value Level 1 Level 2 Level 3 Marketable equity securities $ 22,800 $ 22,800 $ 0 $ 0 Receivable of marketable equity securities 7,200 7,200 0 0 Derivative liabilities (3,210,271) 0 0 (3,210,271) $ (3,180,271) $ 30,000 $ 0 $ (3,210,271)

Note 2 - Earnings (loss) Per 48

Note 2 - Earnings (loss) Per Share: Schedule of Earnings Per Share, Basic and Diluted (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Schedule of Earnings Per Share, Basic and Diluted	2016 2015 Net loss allocable to common shareholders: Net loss from continuing operations $ (20,415,753) $ (4,650,661) Net income from discontinued operations 0 1,554,144 Net loss allocable to common shareholders (20,415,753) (3,096,517) Less: preferred stock dividends (80,520) (80,494) Net loss allocable to common stockholders less preferred stock dividends $ (20,496,273) $ (3,177,011) Weighted average common shares outstanding - basic and diluted 560,160 3,424 Net income (loss) per common share - basic and diluted: Net loss from continuing operations $ (36.59) $ (1,381.76) Net income from discontinued operations 0 453.90 Net income (loss) per common share - basic and diluted $ (36.59) $ (927.86)

Note 3 - Marketable Securitie49

Note 3 - Marketable Securities Available-for-sale: Schedule of Available-for-sale Securities Reconciliation (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Schedule of Available-for-sale Securities Reconciliation	Company September 30, 2016 % of Total September 30, 2015 % of Total China Logistics Group, Inc. $ 0 0 $ 2,800 12 Dragon Capital Group, Corp. 0 0 20,000 88 Marketable securities available-for-sale $ 0 0 $ 22,800 100

Note 3 - Marketable Securitie50

Note 3 - Marketable Securities Available-for-sale: Schedule of Fair market values 2015 (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Schedule of Fair market values 2015	Fiscal year 2016 September 30, 2015 Cost received/(sold) Cost basis adjustment for other than temporary impairment Unrealized loss Amounts reclassified from accumulated other comprehensive loss upon sale of available for sale securities September 30, 2016 Investment in marketable securities available-for-sale $ 2,800 $ (25,902) $ 0 $ 1,305 $ 24,407 $ 0 Investment in marketable securities available-for-sale-related party 20,000 (33,646) 16,355 36,381 66,382 0 Total investment in securities available-for-sale $ 22,800 $ (59,548) $ 16,355 $ 37,686 $ 90,789 $ 0

Note 3 - Marketable Securitie51

Note 3 - Marketable Securities Available-for-sale: Schedule of Fair market values 2014 (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Schedule of Fair market values 2014	Fiscal year 2015 September 30, 2014 Cost received/sold Cost basis adjustment for other than temporary impairment Unrealized loss Amounts reclassified from accumulated other comprehensive loss upon sale of available for sale securities September 30, 2015 Investment in marketable securities available-for-sale $ 7,352 $ 0 0 $ 4,552 $ 0 $ 2,800 Investment in marketable securities available-for-sale-related party 40,000 45,000 0 65,000 0 20,000 Total investment in securities available-for-sale $ 47,352 $ 45,000 0 $ 69,552 $ 0 $ 22,800

Note 5 - Prepaid Expenses and52

Note 5 - Prepaid Expenses and Other Current Assets, Net: Schedule of Other Assets (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Schedule of Other Assets	Description September 30, 2016 September 30, 2015 Prepaid expenses 0 5,082 Receivables from disposal of subsidiaries (1) 0 1,256,620 Other receivables 19,909 11,731 Total prepaid expenses and other current assets 19,909 1,273,433 Less allowance for doubtful accounts (1) 0 (1,256,620) Net prepaid expenses and other current assets $ 19,909 $ 16,813

Note 7 - Loans Payable_ Schedul

Note 7 - Loans Payable: Schedule of Loans payable (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Schedule of Loans payable	Description September 30, 2016 September 30, 2015 China Direct Investments loan from Draco Resources, Inc. Due on March 18, 2015 with 2% annual interest rate. The loan is unsecured and currently in default. $ 200,000 $ 200,000 CDII loan from TCA Global Credit Master Fund, LP. Due on January 31, 2015 with 18% annual effective interest rate including 10% annual interest rate per the loan agreement and 8% other fees and charges. The loan is secured by pledge of assets of CDII. (1) See Note 8 for derivative liabilities. 753,100 643,000 China Direct Investments loan from Kong Tung, a Chinese citizen. Originally due on January 7, 2015 and extended to December 31, 2015. 2% interest rate per month. Secured by pledge of assets of CDII. (2) See Note 8 for derivative liabilities and Note 17 for more discussion of conversion. 153,000 600,000 CDII loan from multiple institutional investors with a term from four months to one year, convertible immediately and issued with original issue discount ("OID") and deferred financing cost of $90,828. Net of debt discount of $144,735 as of September 30, 2016. 8% - 12% annual interest rate and Conversion Price is equal to 50% - 60% of lowest trading price of CDII common stock for certain consecutive days prior to the conversion. Secured by pledge of assets of CDII. (3) Also see Note 8 for derivative liabilities and Note 17 for more discussion of conversion. 306,725 0 China Direct Investments loan from Yewen Xi, a Chinese citizen. Principal of $500,000 was due on December 31, 2015 and extended to September 30, 2016, and $200,000 is due on August 31, 2016. 12% annual interest rate. For the $500,000 and $200,000, Yewen Xi has the right to convert the outstanding principal amount and interest into common stock of CDII on and after January 1, 2016 and September 1, 2016, respectively. Conversion Price is equal to 75% of the average closing price of CDII common stock for five consecutive days prior to the conversion. Secured by pledge of assets of CDII. (4) See Note 8 for derivative liabilities. 253,300 700,000 CDII loan from Money Works Direct in the principal amounts of $50,000 and $120,000, monthly interest rates at 4.44% and 4.61%, respectively, due on October 15, 2016. Secured by pledge of assets of CDII. China Direct Investments make cash repayment of $1,150 for the two loans per business day. See Note 17 for more discussion of conversion. 34,578 72,470 Total 1,700,703 2,215,470 Less: current portion (1,700,703) (2,215,470) Loans payable, long-term $ 0 $ 0

Note 8 - Derivative Liabiliti54

Note 8 - Derivative Liabilities: Black Scholes Option Pricing Model (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Black Scholes Option Pricing Model	2016 2015 Expected dividend 0% 0% Expected term (in years) 0.01-2.00 0.50 Volatility 170%-1,499% 131%-293% Risk-free rate 0.00%-0.68% 0.08%-0.09%

Note 8 - Derivative Liabiliti55

Note 8 - Derivative Liabilities: Fair value of the Company's derivative liabilities (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Fair value of the Company's derivative liabilities	Beginning balance as of September 30, 2014 $ 1,848,041 Additions due to convertible note - TCA loan 361,452 Additions due to warrants 115,805 Change in fair value of derivative liabilities 884,973 Ending balance as of September 30, 2015 3,210,271 Additions due to debt discount on convertible notes 1,921,700 Additions due to warrant derivative liabilities 32,000 Write-off of derivative liabilities due to conversion of convertible notes (5,825,491) Write-off of derivative liabilities due to exercise of warrants (32,000) Change in the fair value of derivative liabilities (Gain) or loss related to derivative liabilities being marked to market 7,354,925 Write-off of derivative liabilities due to settlement of TCA note (710,425) Day one loss related to embedded conversion option 4,007,596 Ending balance as of September 30, 2016 $ 9,958,576

Note 9 - Related Party Transa56

Note 9 - Related Party Transactions: Other payables-related parties table (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Other payables-related parties table	CD International Subsidiary - Related Party September 30, 2016 September 30, 2015 China Direct Investments - James (Yuejian) Wang $ 423,769 $ 331,935 China Direct Investments – CDII Employees 55,000 0 CDI Shanghai Management - Xiaowen Zhuang 49,313 43,124 CDI Shanghai Management - Dragon Capital 17,986 6,295 Total Other Payable-Related Parties $ 546,068 $ 381,354

Note 9 - Related Party Transa57

Note 9 - Related Party Transactions: Loan payables - related party table (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Loan payables - related party table	CD International Subsidiary - Related Party September 30, 2016 September 30, 2015 China Direct Investments - James (Yuejian) Wang $ 420,482 $ 388,082 Total Loan Payables-Related Parties $ 420,482 $ 388,082

Note 10 - Other Liabilities_ Sc

Note 10 - Other Liabilities: Schedule of Other Assets and Other Liabilities (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Schedule of Other Assets and Other Liabilities	Account September 30, 2016 September 30, 2015 Accrued salary payable $ 1,151,243 $ 964,718 Accrued income tax expense assessments (1) 6,011,529 0 Accrued dividend payable 197,270 148,749 Other tax payable 3,785 0 Other payable 46,567 86,389 Total other liabilities $ 7,410,394 $ 1,199,856

Note 11 - Capital Stock_ Schedu

Note 11 - Capital Stock: Schedule of Stock option activities (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Schedule of Stock option activities	Description Shares underlying options Weighted average exercise price Balance at September 30, 2014 450 $ 1,000 Outstanding and exercisable at September 30, 2014 150 1,000 Granted 150 3.34 Exercised (150) 3.34 Balance at September 30, 2015 450 $ 1,000 Outstanding and exercisable at September 30, 2015 300 $ 1,000 Cancelled (450) 1,000 Balance at September 30, 2016 0 $ 0 Outstanding and Exercisable at September 30, 2016 0 $ 0

Note 11 - Capital Stock_ Sche60

Note 11 - Capital Stock: Schedule of Outstanding common stock purchase warrants (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Schedule of Outstanding common stock purchase warrants	Shares underlying warrants Weighted average exercise price Outstanding and exercisable at September 30, 2014 107 $ 44,000 Expired (68) 46,000 Granted 250 460 Outstanding and exercisable at September 30, 2015 289 $ 5,800 Expired (39) 40,000 Granted 500 64 Exercised (500) 64 Exercised (250) 464 Outstanding and exercisable at September 30, 2016 0 $ 0

Note 12 - Segment Information_

Note 12 - Segment Information: Segment Revenues (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Segment Revenues	Revenues: 2016 2015 Trading $ 0 $ 0 Consulting 82,614 360,049 Total revenue: $ 82,614 $ 360,049

Note 12 - Segment Information62

Note 12 - Segment Information: Segment Depreciation (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Segment Depreciation	Depreciation: 2016 2015 Trading $ 0 $ 0 Consulting 9,759 17,880 Total depreciation: $ 9,759 $ 17,880

Note 12 - Segment Information63

Note 12 - Segment Information: Segment Interest expense (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Segment Interest expense	Interest expense and interest expense - related party: 2016 2015 Trading $ 0 $ 0 Consulting 2,338,582 834,639 Total interest expense and interest expense - related party: $ 2,338,582 $ 834,639

Note 12 - Segment Information64

Note 12 - Segment Information: Segment Net loss (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Segment Net loss	Net loss from continuing operations: 2016 2015 Trading $ 500 $ 50,057 Consulting 20,415,253 4,600,604 Total net loss from continuing operations: $ 20,415,753 $ 4,650,661

Note 12 - Segment Information65

Note 12 - Segment Information: Segment tangible assets (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Segment tangible assets	September 30, 2016 September 30, 2015 Trading $ 0 $ 0 Consulting 1,265 63,088 Total tangible assets $ 1,265 $ 63,088

Note 14 - Concentration of Cr66

Note 14 - Concentration of Credit Risk and Major Customers: Major Cutomer Table (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Major Cutomer Table	Customer For the Years Ended September 30, 2016 2015 A 54.77% 58.85% B *% 10.42% C 27.79% *% D 12.23% *% E *% *% F *% *%

Note 15 - Discontinued Operat67

Note 15 - Discontinued Operations: Results of discontinued operations (Tables)	12 Months Ended
	Sep. 30, 2016
Tables/Schedules
Results of discontinued operations	For the Year Ended September 30, 2016 2015 Revenues $ 0 $ 0 Cost of revenues 0 0 Loss before income taxes 0 (19,033) Income tax expense 0 0 Loss from discontinuing operations 0 (19,033) Gain from disposal, net of taxes 0 1,573,177 Total (Loss) Gain from discontinued operations $ 0 $ 1,554,144

Note 1 - Basis of Presentatio68

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Concentration of Credit Risks (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
Deposit in China	$ 1,088	$ 10,171

Note 1 - Basis of Presentatio69

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Concentration of Credit Risks: Schedule of Bank Deposits (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
Deposit in US	$ 9,221	$ 12,463
Deposit in China	1,088	10,171
Cash and cash equivalents	$ 10,309	$ 22,634

Note 1 - Basis of Presentatio70

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies: Foreign Currency Translation (Details)	Sep. 30, 2016	Sep. 30, 2015
Details
Foreign Currency Exchange Rate	6.6717	6.3538
Average exchange rate	6.5343	6.1543

Note 2 - Earnings (loss) Per 71

Note 2 - Earnings (loss) Per Share: Schedule of Earnings Per Share, Basic and Diluted (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Details
Net Income from Continuing operations	$ (20,415,753)	$ (4,650,661)
Net Income from Discontinued operations	0	1,554,144
Net loss allocable to common shareholders	(20,415,753)	(3,096,517)
Preferred stock dividends	(80,520)	(80,494)
Net (loss) income allocable to common stockholders plus assumed conversions	$ (20,496,273)	$ (3,177,011)
Weighted Average Number of Shares Outstanding, Basic	560,160	3,424
Net income (loss) from continuing operations	$ (36.59)	$ (1,381.76)
Net income (loss) from discontinued operations	0	453.90
Net (loss) income per common share - basic and diluted	$ (36.59)	$ (927.86)

Note 3 - Marketable Securitie72

Note 3 - Marketable Securities Available-for-sale: Schedule of Available-for-sale Securities Reconciliation (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
China Logistics Group, Inc. securities	$ 0	$ 2,800
Dragon Capital Group, Corp. securities	0	20,000
Total Marketable securities available for sale	$ 0	$ 22,800

Note 3 - Marketable Securitie73

Note 3 - Marketable Securities Available-for-sale: Schedule of Fair market values 2015 (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Details
Investment in marketable securities available for sale	$ 0	$ 2,800	$ 7,352
Investment in marketable securities available for sale Fair value received/sold	(25,902)	0
Investment in marketable securities available for sale Cost basis adjustment for other than temporary impairment	0	0
Investment in marketable securities available for sale Unrealized loss	1,305	4,552
Investment in marketable securities amounts reclassified	24,407	0
Investment in marketable securities available for sale related party	0	20,000	40,000
Investment in marketable securities available for sale Fair value received/sold related party	(33,646)	45,000
Investment in marketable securities available for sale related party Cost basis adjustment for other than temporary impairment	16,355	0
Investment in marketable securities available for sale Unrealized loss related party	36,381	65,000
Investment in marketable securities related party amounts reclassified	66,382	0
Investment in marketable securities available for sale total	0	22,800	$ 47,352
Investment in marketable securities available for sale Fair value received/sold total	(59,548)	45,000
Investment in marketable securities available for sale Cost basis adjustment for other than temporary impairment total	16,355	0
Investment in marketable securities available for sale Unrealized loss total	37,686	69,552
Investment in marketable securities available for sale amount reclassified total	$ 90,789	$ 0

Note 3 - Marketable Securitie74

Note 3 - Marketable Securities Available-for-sale: Schedule of Fair market values 2014 (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Details
Investment in marketable securities available for sale	$ 0	$ 2,800	$ 7,352
Investment in marketable securities available for sale Fair value received/sold	(25,902)	0
Investment in marketable securities available for sale Cost basis adjustment for other than temporary impairment	0	0
Investment in marketable securities available for sale Unrealized loss	1,305	4,552
Investment in marketable securities amounts reclassified	24,407	0
Investment in marketable securities available for sale related party	0	20,000	40,000
Investment in marketable securities available for sale Fair value received/sold related party	(33,646)	45,000
Investment in marketable securities available for sale related party Cost basis adjustment for other than temporary impairment	16,355	0
Investment in marketable securities available for sale Unrealized loss related party	36,381	65,000
Investment in marketable securities related party amounts reclassified	66,382	0
Investment in marketable securities available for sale total	0	22,800	$ 47,352
Investment in marketable securities available for sale Fair value received/sold total	(59,548)	45,000
Investment in marketable securities available for sale Cost basis adjustment for other than temporary impairment total	16,355	0
Investment in marketable securities available for sale Unrealized loss total	37,686	69,552
Investment in marketable securities available for sale amount reclassified total	$ 90,789	$ 0

Note 4 - Accounts Receivable 75

Note 4 - Accounts Receivable and Accounts Receivable - Related Party (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
Fair value of receivables of securities available for sale	$ 0	$ 7,200

Note 5 - Prepaid Expenses and76

Note 5 - Prepaid Expenses and Other Current Assets, Net: Schedule of Other Assets (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
Prepaid Expense, Current	$ 0	$ 5,082
Receivables from disposal of subsidiaries (1)	0	1,256,620
Other Receivables, Gross, Current	19,909	11,731
Total Prepaid and other current asset	19,909	1,273,433
Allowance for Doubtful Accounts Receivable, Current	0	(1,256,620)
Net prepaid expenses and other current assets	$ 19,909	$ 16,813

Note 6 - Property, Plant and 77

Note 6 - Property, Plant and Equipment (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
Buildings and Improvements, Gross	$ 258,353	$ 258,353
Furniture and Fixtures, Gross	254,147	369,475
Autos and trucks	0	0
Total Property Plant and Equipment	512,500	627,828
Less: Accumulated Depreciation	(511,235)	(564,740)
Property, plant and equipment, net	$ 1,265	$ 63,088

Note 7 - Loans Payable_ Sched78

Note 7 - Loans Payable: Schedule of Loans payable (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
China Direct Investments loan from Draco Resources	$ 200,000	$ 200,000
CDII loan from TCA Global Credit Master Fund	753,100	643,000
China Direct Investments loan from Kong Tung	153,000	600,000
CDII loan from multiple institutional investors	306,725	0
China Direct Investments loan from Yewen Xi	253,300	700,000
CDII loan from Money Works Direct	34,578	72,470
Loans payable	1,700,703	2,215,470
Less: Current Portion	(1,700,703)	(2,215,470)
Loans Payable, Long-term	$ 0	$ 0

Note 8 - Derivative Liabiliti79

Note 8 - Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Details
Debt discount amortized into interest expense	$ 1,872,493	$ 361,452
Total change in fair value of derivative liabilities	5,356,292	127,579
Carrying amounts of the derivative liabilities for warrant A and C	0	98,870
Net changes in fair value of derivative liabilities of warrant A and C	0	98,870
Carrying amounts of the derivative liabilities for warrant B	0	18,744
Carrying amounts of the derivative liabilities for preferred stock conversion option	8,506,075	2,603,626
Net changes in fair value of derivative liabilities of warrant B and preferred stock	$ 5,883,105	$ 727,662

Note 8 - Derivative Liabiliti80

Note 8 - Derivative Liabilities: Fair value of the Company's derivative liabilities (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Details
Derivative liabilities	$ 9,958,576	$ 3,210,271	$ 1,848,041
Derivative liabilities Additions due to convertible note - TCA loan		361,452
Derivative liabilities Additions due to warrant		115,805
Change in fair value of derivative liabilities		$ 884,973
Additions due to debt discount on convertible notes	1,921,700
Additions due to warrant derivative liabilities	32,000
Write-off of due to conversion of convertible notes	(5,825,491)
Write-off of due to exercise of warrants	(32,000)
(Gain) or loss related to derivative liabilities	7,354,925
Write-off of derivative liabilities due to settlement of TCA note	(710,425)
Day one loss related to embedded conversion option	$ 4,007,596

Note 9 - Related Party Transa81

Note 9 - Related Party Transactions (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
Loan payables and other payables - related parties	$ 966,550
Other payables - related parties	546,068
Loan payables - related parties	420,482
Other payables-related parties for working capital purposes	546,068	$ 381,354
Loans Receivable - related parties	420,482	388,082
Payable to James (Yuejian) Wang	420,482	388,082
Revenue - Related Party Dragon Capital	$ 45,249	$ 31,250

Note 9 - Related Party Transa82

Note 9 - Related Party Transactions: Other payables-related parties table (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
China Direct Investments- James Yuejian Wang	$ 423,769	$ 331,935
China Direct Investments - CDII Employees	55,000	0
CDI Shanghai Management - Xiaowen Zhuang	49,313	43,124
CDI Shanghai Management - Dragon Capital	17,986	6,295
Total Other Payable-Related Parties	$ 546,068	$ 381,354

Note 9 - Related Party Transa83

Note 9 - Related Party Transactions: Loan payables - related party table (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
China Direct Investments - James (Yuejian) Wang	$ 420,482	$ 388,082
Total Loans Receivable-related parties	$ 420,482	$ 388,082

Note 10 - Other Liabilities_ 84

Note 10 - Other Liabilities: Schedule of Other Assets and Other Liabilities (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
Accrued salary payable	$ 1,151,243	$ 964,718
Accrued income tax expense assessments	6,011,529	0
Accrued dividend payable	197,270	148,749
Other tax payable	3,785	0
Other payable	46,567	86,389
Total other liabilities	$ 7,410,394	$ 1,199,856

Note 11 - Capital Stock_ Sche85

Note 11 - Capital Stock: Schedule of Stock option activities (Details) - $ / shares	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Details
Shares underlying options	0	450	450
Option Shares Excercise Price per share	$ 0	$ 1,000	$ 1,000
Option Shares Outstanding and exercisable			150
Option Shares Granted		150
Option Shares Exercised	(150)
Shares Outstanding and exercisable	0	300
Option Shares Cancelled	(450)

Note 11 - Capital Stock_ Sche86

Note 11 - Capital Stock: Schedule of Outstanding common stock purchase warrants (Details) - shares	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Details
Warrants Outstanding and exercisable	0	289	107
Warrants weighted average exercise price	0	5,800	44,000
Warrants Expired	(39)	(68)
Warrants Granted	500	250
Warrants Exercised at 64	(500)
Warrants Exercised at 464	(250)

Note 12 - Segment Information87

Note 12 - Segment Information: Segment Revenues (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Details
Revenues Mineral Trading	$ 0	$ 0
Revenues Consulting	82,614	360,049
Total revenue	$ 82,614	$ 360,049

Note 12 - Segment Information88

Note 12 - Segment Information: Segment Depreciation (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Details
Depreciation - Mineral Trading	$ 0	$ 0
Depreciation - Consulting	9,759	17,880
Total depreciation	$ 9,759	$ 17,880

Note 12 - Segment Information89

Note 12 - Segment Information: Segment Interest expense (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Details
Interest expense and interest expense - relate party Mineral Trading	$ 0	$ 0
Interest expense and interest expense - relate party Consulting	2,338,582	834,639
Interest expense and interest expense - relate party	$ 2,338,582	$ 834,639

Note 12 - Segment Information90

Note 12 - Segment Information: Segment Net loss (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Details
Net loss from continuing operations Mineral Trading	$ 500	$ 50,057
Net loss from continuing operations Consulting	20,415,253	4,600,604
Net loss from continuing operations	$ 20,415,753	$ 4,650,661

Note 12 - Segment Information91

Note 12 - Segment Information: Segment tangible assets (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
Assets Mineral Trading	$ 0	$ 0
Assets Consulting	1,265	63,088
Total assets	$ 1,265	$ 63,088

Note 13 - Income Taxes (Details

Note 13 - Income Taxes (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Details
Income (loss) before income tax U.S. Operations	$ (21,997,885)	$ (3,317,833)
Income (loss) before income tax China Operations	1,582,132	(1,253,320)
Income (loss) before income tax Brunei Operations	0	(79,508)
Income (loss) before income tax Discontinued Operations	0	1,554,144
Total Operation loss	(20,415,753)	(3,096,517)
Net operating loss carryforwards	$ 55,400,000	$ 41,500,000

Note 15 - Discontinued Operat93

Note 15 - Discontinued Operations: Results of discontinued operations (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Details
Discontinued operations - Revenues	$ 0	$ 0
Discontinued operations - Cost of revenues	0	0
Discontinued operations - Loss before income taxes	0	(19,033)
Discontinued operations - Income tax expense	0	0
Discontinued operations - Loss from discontinuing operations	0	(19,033)
Discontinued operations - Gain from disposal, net of taxes	0	1,573,177
Discontinued operations -Total Loss from discontinued operations	$ 0	$ 1,554,144

Note 17 - Subsequent Events (De

Note 17 - Subsequent Events (Details) - USD ($)	Dec. 15, 2016	Dec. 06, 2016	Dec. 02, 2016	Oct. 05, 2016
Details
Restricted common stock issued				7,000,000
Value of restricted common stock issued				$ 140,000
Common Stock, Shares, Issued	2,400,000	1,000,000	5,400,000