All For One Media (AFOM) 10-Q 16 May 22 2022 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Mar. 31, 2022	May 11, 2022
Cover [Abstract]
Entity Registrant Name	ALL FOR ONE MEDIA CORP.
Entity Central Index Key	0001286459
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Current Reporting Status	Yes
Document Period End Date	Mar. 31, 2022
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
Entity Ex Transition Period	false
Entity Common Stock Shares Outstanding		5,834,964,335
Document Quarterly Report	true
Document Transition Report	false
Entity File Number	000-55717
Entity Incorporation State Country Code	UT
Entity Tax Identification Number	81-5006786
Entity Interactive Data Current	Yes
Entity Address Address Line 1	236 Sarles Street
Entity Address City Or Town	Mt. Kisco
Entity Address State Or Province	NY
Entity Address Postal Zip Code	10549
City Area Code	914
Local Phone Number	574-6174

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Current assets:
Cash	$ 29,141	$ 101,431
Prepaid expenses and other current assets	20,527	21,191
Total current assets	49,668	122,622
TOTAL ASSETS	49,668	122,622
Current liabilities:
Accounts payable and accrued liabilities	53,059	61,246
Accounts payable and accrued liabilities - related party	234,556	234,056
Accrued interest	1,393,268	1,652,165
Convertible notes payable, net of unamortized debt discounts	4,180,946	3,958,802
Notes payable	480,083	430,000
Notes payable - related party	200,000	200,000
Loans payable	483,500	483,500
Due to related party	6,517	6,517
Derivative liabilities	9,072,890	11,587,761
Total current liabilities	16,104,819	18,614,047
Stockholders' deficit:
Preferred stock, $0.001 par value; 5,000,000 shares authorized Series A Preferred stock ($0.001 Par Value; 51 shares designated; 51 and 51 shares issued and outstanding at March 31, 2022 and September 30, 2021, respectively	0	0
Common stock, $0.001, 19,000,000,000 shares authorized:5,834,940,335 and 4,189,226,425 shares issued and outstanding as of March 31, 2022 and September 30, 2021, respectively	5,834,943	4,189,229
Additional paid-in capital	4,218,586	5,263,279
Accumulated deficit	(25,722,681)	(27,568,913)
Total All For One Media Corp. Stockholders' deficit	(15,669,152)	(18,116,405)
Non-controlling interest in subsidiaries	(385,999)	(375,020)
Total Stockholders' deficit	(16,055,151)	(18,491,425)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 49,668	$ 122,622

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2022	Sep. 30, 2021
Common stock, share par value	$ 0.001	$ 0.001
Common stock, shares authorized	19,000,000,000	19,000,000,000
Common stock, shares issued	5,834,940,335	4,189,226,425
Common stock, shares outstanding	5,834,940,335	4,189,226,425
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Series A Preferred Stock [Member]
Preferred stock, shares par value	$ 0.001	$ 0.001
Preferred stock, shares designated	51	51
Preferred stock, shares issued	51	51
Preferred stock, shares outstanding	51	51

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited)
Revenues	$ 1,170	$ 2,351	$ 3,483	$ 4,761
Operating expenses:
Compensation expense	24,004	24,074	48,044	48,120
Professional and consulting expense	48,938	19,744	128,158	19,744
License fees	0	160,003	0	160,003
General and administrative expense	80,882	31,457	173,266	41,391
Total operating expense	153,824	235,278	349,468	269,258
Loss from operations	(152,654)	(232,927)	(345,985)	(264,497)
Other income (expense):
Initial derivative expense	0	(1,236,016)	(123,743)	(1,236,016)
Change in fair value of derivative liabilities	(2,756,786)	1,450,004	2,628,194	1,099,366
Gain (loss) from extinguishment of debt, net	(35,252)	4,289,481	(83,822)	3,626,558
Gain on debt modification	0		764,999
Interest income (expense)	(562,353)	(398,674)	(1,004,390)	(647,562)
Total other income (expense), net	(3,354,391)	4,104,795	2,181,238	2,842,346
Income (loss) before provision for income taxes	(3,507,045)	3,871,868	1,835,253	2,577,849
Net income (loss)	(3,507,045)	3,871,868	1,835,253	2,577,849
Loss attributable to non-controlling interest	9,860	1,621	10,979	2,752
Net income (loss) attributable to All For One Media Corp.	$ (3,497,185)	$ 3,873,489	$ 1,846,232	$ 2,580,601
NET INCOME (LOSS) PER COMMON SHARE OUTSTANDING
Basic	$ 0	$ 0	$ 0	$ 0
Diluted	$ 0	$ 0	$ 0	$ 0
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING
Basic	5,278,286,069	3,765,872,837	4,840,797,968	3,128,917,755
Diluted	5,278,286,069	14,096,237,144	66,340,012,340	13,459,282,062

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT (Unaudited) - USD ($)	Total	Preferred Stock Series A $0.001 Per Value [Member]	Common Stock $ 0001 Per Value [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Non Controlling Interest [Member]
Balance, shares at Sep. 30, 2020		55	2,292,574,092
Balance, amount at Sep. 30, 2020	$ (17,593,320)	$ 0	$ 2,292,576	$ 4,942,567	$ (24,458,737)	$ (369,726)
Issuance of common stock for services, shares			72,000
Issuance of common stock for services, amount	56	0	$ 72	(16)	0	0
Issuance of common stock in connection with conversion of principal amount and accrued interest on notes payable, shares			976,788,580
Issuance of common stock in connection with conversion of principal amount and accrued interest on notes payable, amount	1,236,138	0	$ 976,789	259,349	0	0
Net loss for the period	(1,294,019)	$ 0	$ 0	0	(1,292,888)	(1,131)
Balance, shares at Dec. 31, 2020		55	3,269,434,672
Balance, amount at Dec. 31, 2020	(17,651,145)	$ 0	$ 3,269,437	5,201,900	(25,751,625)	(370,857)
Balance, shares at Sep. 30, 2020		55	2,292,574,092
Balance, amount at Sep. 30, 2020	(17,593,320)	$ 0	$ 2,292,576	4,942,567	(24,458,737)	(369,726)
Net loss for the period	2,577,849
Balance, shares at Mar. 31, 2021		55	4,085,907,516
Balance, amount at Mar. 31, 2021	(12,901,423)	$ 0	$ 4,085,910	5,263,281	(21,878,136)	(372,478)
Balance, shares at Dec. 31, 2020		55	3,269,434,672
Balance, amount at Dec. 31, 2020	(17,651,145)	$ 0	$ 3,269,437	5,201,900	(25,751,625)	(370,857)
Issuance of common stock for services, shares			72,000
Issuance of common stock for services, amount	88	0	$ 72	16	0	0
Issuance of common stock in connection with conversion of principal amount and accrued interest on notes payable, shares			816,400,844
Issuance of common stock in connection with conversion of principal amount and accrued interest on notes payable, amount	877,766	0	$ 816,401	61,365	0	0
Net loss for the period	3,871,868	$ 0	$ 0	0	3,873,489	(1,621)
Balance, shares at Mar. 31, 2021		55	4,085,907,516
Balance, amount at Mar. 31, 2021	(12,901,423)	$ 0	$ 4,085,910	5,263,281	(21,878,136)	(372,478)
Balance, shares at Sep. 30, 2021		51	4,189,226,425
Balance, amount at Sep. 30, 2021	(18,491,425)	$ 0	$ 4,189,229	5,263,279	(27,568,913)	(375,020)
Issuance of common stock for services, amount	49	0	$ 72	(23)	0	0
Issuance of common stock in connection with conversion of principal amount and accrued interest on notes payable, shares			664,718,848
Issuance of common stock in connection with conversion of principal amount and accrued interest on notes payable, amount	358,370	0	$ 664,719	(306,349)	0	0
Net loss for the period	5,342,298	$ 0	$ 0	0	5,343,417	(1,119)
Issuance of common stock for services, shares			72,000
Balance, shares at Dec. 31, 2021		51	4,854,017,273
Balance, amount at Dec. 31, 2021	(12,790,708)	$ 0	$ 4,854,020	4,956,907	(22,225,496)	(376,139)
Balance, shares at Sep. 30, 2021		51	4,189,226,425
Balance, amount at Sep. 30, 2021	(18,491,425)	$ 0	$ 4,189,229	5,263,279	(27,568,913)	(375,020)
Net loss for the period	1,835,253
Balance, shares at Mar. 31, 2022		51	5,834,940,335
Balance, amount at Mar. 31, 2022	(16,055,151)	$ 0	$ 5,834,943	4,218,586	(25,722,681)	(385,999)
Balance, shares at Dec. 31, 2021		51	4,854,017,273
Balance, amount at Dec. 31, 2021	(12,790,708)	$ 0	$ 4,854,020	4,956,907	(22,225,496)	(376,139)
Issuance of common stock for services, shares			100,000,004
Issuance of common stock for services, amount	4	0	$ 72	(68)	0	0
Issuance of common stock in connection with conversion of principal amount and accrued interest on notes payable, shares			880,851,058
Issuance of common stock in connection with conversion of principal amount and accrued interest on notes payable, amount	235,932	0	$ 880,851	(644,919)	0	0
Net loss for the period	(3,507,045)	0	$ 0	0	(3,497,185)	(9,860)
Issuance of common stock for services, shares			72,000
Issuance of common stock for prepaid services, amount	6,666	$ 0	$ 100,000	(93,334)	0	0
Balance, shares at Mar. 31, 2022		51	5,834,940,335
Balance, amount at Mar. 31, 2022	$ (16,055,151)	$ 0	$ 5,834,943	$ 4,218,586	$ (25,722,681)	$ (385,999)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 1,835,253	$ 2,577,849
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Amortization of debt discounts	644,182	136,526
Stock-based compensation	53	144
Amortization of common stock issued for prepaid services	6,666	0
Loss (gain) on extinguishment of debt, net	83,822	(3,626,558)
Gain on debt modification	(764,999)	0
Initial derivative expense	123,743	1,236,016
Change in fair value of derivative liabilities	(2,628,194)	(1,099,366)
Non-cash interest expense	4,200	2,000
Non-cash default penalty interest	0	800
Changes in assets and liabilities:
Prepaid expenses and other current assets	664	0
Accounts payable and accrued liabilities	(8,187)	28,435
Accounts payable and accrued liabilities - related party	500	40,999
Accrued interest	356,007	459,783
NET CASH USED IN OPERATING ACTIVITIES	(346,290)	(243,372)
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances from a related party	0	5,316
Proceeds from notes payable	50,000	0
Proceeds from loan payable	50,000	0
Proceeds from convertible notes payable, net of issuance cost	224,000	763,000
Repayments of convertible notes	0	(479,743)
Repayments of loan payable	(50,000)	0
NET CASH PROVIDED BY FINANCING ACTIVITIES	274,000	288,573
NET CHANGE IN CASH	(72,290)	45,201
CASH - beginning of the year	101,431	2,103
CASH - end of the year	29,141	47,304
Cash paid for:
Interest	0	48,452
Income taxes	0	0
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Initial valuation of derivative liabilities included in debt discount	224,000	763,000
Issuance of common stock in connection with conversion of note payable and accrued interest	$ 271,860	$ 355,811
Fair value of common stock issued for prepaid services initially recorded as deferred compensation	20,000

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	3 Months Ended
	Mar. 31, 2022
ORGANIZATION AND DESCRIPTION OF BUSINESS
ORGANIZATION AND DESCRIPTION OF BUSINESS	NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS All for One Media Corp. (the “Company”) was incorporated in the State of Utah on March 2, 2004. The Company is a media and entertainment company focused on creating, launching and marketing original pop music groups commonly referred to as “boy bands” and “girl groups.” On October 26, 2015, the Company entered into an Asset Exchange Agreement (the “Asset Exchange”) with Crazy for the Boys, LLC (“CFTB”), a privately held company, and certain members owning membership interest in CFTB whereby the Company acquired certain assets from CFTB in exchange for 5,201,500 shares of the Company’s common stock. The assets that were acquired included a movie screenplay, master song recordings, trademarks, and web domain names (the “CFTB Assets”). On December 7, 2016, the Company organized a subsidiary in the state of Nevada, Crazy for the Boys Movie, LLC (“CFTB Movie”) which was created for the sole purpose of financing, producing and commercially exploiting (via all distribution sources and other means of revenue generation) one feature-length motion picture as a coming of age, musical dramedy, entitled “Crazy For The Boys” (the “Movie”) and all of its allied, ancillary, subsidiaries and merchandising rights. The Company is the Managing Member of CFTB Movie and will have the sole and exclusive right to operate CFTB Movie. As of March 31, 2022 and September 30, 2021, the Company owns approximately 70% of CFTB Movie, the Company’s majority owned subsidiary. In May 2017, the Company entered into an Assignment and Transfer Agreement with Crazy for the Boys GA LLC (“CFTB GA”), a company organized in the state of Georgia, whereby CFTB GA assigned and transferred all ownership, asset rights and other interest in CFTB GA to CFTB Movie. CFTB GA was created for the sole purpose of producing the Movie in the State of Georgia, in the city of Savannah, which offers production incentives up to 30% of Georgia production expenditures in transferable tax credits. The Georgia tax incentive program is available for qualifying projects, including feature films, television series, commercials, music videos, animation and game development. Consequently, CFTB GA became a wholly owned subsidiary of CFTB Movie and as of June 30, 2020, and September 30, 2019, the consolidated financial statements of the Company include the accounts of CFTB GA. Filming for the Movie has been completed in July 2017 and the post-production phase was completed in December 2018. The Company started to screen the movie in January 2019 for potential buyers. The Company has been receiving several offers for the distribution of the film and the Company continues to review those offers. On June 21, 2019, Carmel Valley Productions, Inc. (“CVPI”), a newly formed wholly owned subsidiary, a Florida corporation, was formed for purpose of owning and producing family friendly films. In January 2020, the Company sold 90% of its 100% interest in CVPI for $50,000 (see Note 4). On February 2, 2022, the Company and RA Production, Inc (“RA Production”) (collectively as “Parties”) entered into an Operating Agreement with Boss Music and Entertainment, LLC (“BME”), a Delaware limited liability company (see Note 9). Pursuant to the Operating Agreement, the Company has 50% interest in BME and shall contribute a total of $1,000,000 of towards the BME capital account payable as follows: (i) $200,000 upon signing hereof of the Operating Agreement and (ii) $800,000 payable on the full execution of recording agreements with five artists to form a recording group, (i.e. boy band). As of March 31, 2022, the $200,000 have not yet been paid.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation The accompanying interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information, which includes consolidated interim financial statements and present the consolidated interim financial statements of the Company and its wholly-owned subsidiaries as of March 31, 2022. All intercompany transactions and balances have been eliminated. In the opinion of management, all adjustments necessary to present fairly our financial position, results of operations, and cash flows have been made. Those adjustments consist of normal and recurring adjustments. The condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements as of and for the year ended September 30, 2021, and footnotes thereto included in the Company’s Report on Form 10-K filed with the SEC on December 17, 2021. The results of operations for the three and six months ended March 31, 2022, are not necessarily indicative of the results to be expected for the full year. Cash The Company considers all highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. The Company places its cash with high credit quality financial institutions. The Company’s accounts at these institutions are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. As of March 31, 2022 and September 30, 2021, the Company had not reached bank balances exceeding the FDIC insurance limit on interest bearing accounts. To reduce its risk associated with the failure of such financial institutions, the Company evaluates at least annually the rating of the financial institutions in which it holds deposits. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets of $20,527 and $21,191 as of March 31, 2022 and September 30, 2021, respectively, consist primarily of costs paid for future services which will occur within a year. Prepaid expenses typically include prepayments in cash for consulting which are being amortized over the terms of their respective agreements. Use of Estimates In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the consolidated balance sheet, and expenses for the period then ended. Actual results may differ significantly from those estimates. Significant estimates made by management include but are not limited to the fair value of common stock issued, the valuation of derivative liabilities, the valuation of stock-based compensation and the valuation of deferred tax assets. Film Production Costs The Company capitalizes costs which were used in the production of films according to ASC 926, Entertainment - Films. For films produced by the Company, capitalized costs include all direct production and financing costs, capitalized interest and production overhead. Production overhead includes the costs of individuals or departments with exclusive or significant responsibility for the production of films. Production overhead does not include general and administrative expenses and marketing, selling and distribution costs. Capitalization of interest costs should generally commence when a film is set for production and end when a film is substantially complete and ready for distribution. Filming the Movie was completed in July 2017 and the post-production phase was completed in December 2018. Generally, the interest eligible for capitalization includes stated interest, imputed interest, and interest related to debt instruments as well as amortization of discounts and other debt issue costs. Pursuant to ASC 926-20-35, the Company will begin to amortize capitalized film cost when a film is released, and it begins to recognize revenue from the film. These costs for an individual film are amortized and participation costs (see below) are accrued to direct operating expenses in the proportion that current year’s revenues bear to management’s estimates of the ultimate revenue at the beginning of the current year expected to be recognized from the exploitation, exhibition or sale of such film. Ultimate revenue includes estimates over a period not to exceed ten years following the date of initial release of the motion picture. Parties involved in the production of a film may be compensated in part by contingent payments based on the financial results of a film pursuant to contractual formulas (participations) and by contingent amounts due under provisions of collective bargaining agreements (residuals). Such parties are collectively referred to as participants, and such costs are collectively referred to as participation costs. Participations may be given to creative talent, such as actors or writers, or to entities from whom distribution rights are licensed. Participation costs are typically recognized evenly as the ultimate revenues are earned. Unamortized film costs are tested for impairment when there is an indication that the fair value of the film may be less than unamortized costs. Consistent with the rules for recognizing impairment of long-lived assets in ASC 926, the standard sets forth examples of events or changes in circumstances that indicate that the entity must assess whether the fair value of the film (whether it has been completed or is still in production) is less than the carrying amount of its unamortized film costs. 1. An adverse change in the expected performance of the film prior to its release, 2. Actual costs substantially in excess of budgeted costs, 3. Substantial delays in completion or release schedules, 4. Changes in release plans, such as a reduction in the initial release pattern, 5. Insufficient funding or resources to complete the film and to market it effectively, 6. Actual performance subsequent to release fails to meet prerelease expectations. (ASC 926-20-35-12) Fair Value of Financial Instruments FASB ASC 820 - Fair Value Measurements and Disclosures, defines fair value 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. FASB ASC 820 requires disclosures about the fair value of all financial instruments, whether or not recognized, for financial statement purposes. Disclosures about the fair value of financial instruments are based on pertinent information available to the Company on March 31, 2022. Accordingly, the estimates presented in these financial statements are not necessarily indicative of the amounts that could be realized on disposition of the financial instruments. FASB ASC 820 specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1: Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2: Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3: Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts reported in the condensed consolidated balance sheets for cash, due from and to related parties, prepaid expenses, accounts payable and accrued liabilities approximate their fair market value based on the short-term maturity of these instruments. Assets or liabilities measured at fair value or a recurring basis included embedded conversion options in convertible debt (see Note 5) and were as follows at March 31, 2022: March 31, 2022 September 30, 2021 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Derivative liabilities $ — $ — $ 9,072,890 $ — $ — $ 11,587,761 A roll forward of the level 3 valuation financial instruments is as follows: Six Months Ended March 31, 2022 (Unaudited) Balance at September 30, 2021 $ 11,587,761 Initial valuation of derivative liabilities included in debt discount 224,000 Initial valuation of derivative liabilities included in derivative expense 123,743 Reclassification of derivative liabilities to gain on debt extinguishment (234,420 ) Change in fair value included in derivative expense (2,628,194 ) Balance at March 31, 2022 $ 9,072,890 ASC 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding equity instruments. Derivative Liabilities The Company has certain financial instruments that are embedded derivatives associated with capital raises. The Company evaluates all its financial instruments to determine if those contracts or any potential embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815-10 - Derivative and Hedging - Contract in Entity’s Own Equity In July 2017, FASB issued ASU No. 2017-11, Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features. These amendments simplify the accounting for certain financial instruments with down-round features. The amendments require companies to disregard the down-round feature when assessing whether the instrument is indexed to its own stock, for purposes of determining liability or equity classification. For public business entities, the amendments in Part I of the ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Basic and Diluted Net Loss Per Share Pursuant to ASC 260-10-45, basic loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the periods presented. Diluted loss per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. Potentially dilutive common shares consist of common stock issuable for stock options and stock warrants (using the treasury stock method), convertible notes and common stock issuable. These common stock equivalents may be dilutive in the future. The potentially dilutive common stock equivalents as of March 31, 2022 and 2021 were excluded from the dilutive loss per share calculation as they would be antidilutive due to the net loss. The following were the computation of diluted shares outstanding and in periods where the Company has a net loss, all dilutive securities are excluded. March 31, 2022 March 31, 2021 Common Stock Equivalents: Stock Warrants 1,600,000 1,600,000 Convertible Notes 61,499,214,372 10,330,364,307 Total 61,500,814,372 10,331,964,307 The following table presents a reconciliation of basic and diluted net loss per share: Six Months Ended March 31, 2022 Six Months Ended March 31, 2021 Income (loss) per common share - basic: Net income attributable to All For One Media Corp. $ 1,846,232 $ 2,580,601 Weighted average common shares outstanding - basic 4,840,797,968 3,128,917,755 Net income (loss) per common share - basic: $ 0.00 $ 0.00 Loss per common share - diluted: Net income attributable to All For One Media Corp. $ 1,846,232 $ 2,580,601 Add: interest on debt 1,004,390 493,603 Add: initial derivative expense 123,743 1,236,016 Add: loss (gain) on extinguishment of debt, net 83,822 (1,009,366 ) Less: gain from change in fair value of derivative liabilities (2,628,194 ) (3,626,558 ) Less: gain debt modification (764,999 ) — Numerator for loss from operations per common share - diluted $ (335,006 ) $ (325,704 ) Weighted average common shares outstanding - basic 4,840,797,968 3,128,917,755 Effect of dilutive securities: Convertible notes payable 61,499,214,372 10,330,364,307 Weighted average common shares outstanding - diluted 66,340,012,340 13,459,282,062 Net loss per common share - diluted: $ (0.00 ) $ (0.00 ) Income Taxes The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”), which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. The Company follows the provision of ASC 740-10 related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits. The Company has adopted ASC 740-10-25, “Definition of Settlement”, which provides guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits and provides that a tax position can be effectively settled upon the completion and examination by a taxing authority without being legally extinguished. For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open. The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they are filed. The Company currently has no federal or state tax examinations nor has it had any federal or state examinations since its inception. The Company’s 2021, 2020 and 2019 tax years may still be subject to federal and state tax examination. Stock-Based Compensation Stock-based compensation is accounted for based on the requirements of ASC 718, Share-Based Payment, which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The Financial Accounting Standards Board (“FASB”) also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC Topic 505-50, for share-based payments non-employees, compensation expense is determined at the measurement date defined as the earlier of: a) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached or b) the date at which the counterparty’s performance is complete. 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. Non-Controlling Interests in Consolidated Financial Statements In December 2007, the FASB issued ASC 810-10-65, “Non-controlling Interests in Consolidated Financial Statements, an amendment of Accounting Research Bulletin No. 51” (“SFAS No. 160”). This ASC clarifies that a non-controlling (minority) interest in a subsidiary is an ownership interest in the entity that should be reported as equity in the consolidated financial statements. It also requires consolidated net income to include the amounts attributable to both the parent and non-controlling interest, with disclosure on the face of the consolidated income statement of the amounts attributed to the parent and to the non-controlling interest. In accordance with ASC 810-10- 45-21, those losses attributable to the parent and the non-controlling interest in subsidiaries may exceed their interests in the subsidiary’s equity. The excess and any further losses attributable to the parent and the non-controlling interest shall be attributed to those interests even if that attribution results in a deficit non-controlling interest balance. During the year ended September 30, 2017, the Company sold 8 Class A units of membership interest in CFTB Movie and assigned 1 Class B unit in CFTB Movie pursuant to a guarantee agreement which resulted in approximately 27% non-controlling interest. On November 14, 2018, the Company sold 1and ¼ Class A units of membership interest in CFTB Movie to a director of the Company for $125,000 increasing the non-controlling interest to approximately 29.9%. As of March 31, 2022 and September 30, 2021, the Company recorded a non-controlling interest balance of $(385,999) and $(375,020), respectively, in connection with the majority-owned subsidiaries, CFTB Movie and CFTB GA as reflected in the accompanying condensed consolidated balance sheet and losses attributable to non-controlling interest of $(9,860) and $(1,621) during the three months ended March 31, 2022 and 2021, respectively, and $(10,979) and $(2,752) during the six months ended March 31, 2022 and 2021, respectively, as reflected in the accompanying condensed consolidated statements of operations. Revenue Recognition ASU Topic 606 - Revenue from Contracts with Customers (“ASU 606”), Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. The Company recognized revenue of $1,170 and $2,351 during the three months ended March 31, 2022 and 2021, respectively, and $3,483 and $4,761 during the six months ended March 31, 2022 and 2021, respectively, from streaming music sales. The Company markets their master song recordings through online music streaming websites and recognizes revenues on a net basis once the songs are downloaded by the customer and the performance obligation is satisfied. Recent Accounting Pronouncements In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts on an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exceptions. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years, and early adoption is permitted. The Company early adopted ASU 2020-06 during the three months ended December 31, 2021 and it did not have a material effect on the consolidated financial statements. In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40). The new ASU addresses issuer’s accounting for certain modifications or exchanges of freestanding equity-classified written call options. This amendment is effective for all entities, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted. The Company early adopted ASU 2021-04 during the three months ended December 31, 2021 and it did not have a material effect on the consolidated financial statements. In March 2022, the FASB issued ASU 2022-01, Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method. Current GAAP permits only prepayable financial assets and one or more beneficial interests secured by a portfolio of prepayable financial instruments to be included in a last-of-layer closed portfolio. The amendments in ASU 2022-01 allow 3 non-prepayable financial assets also to be included in a closed portfolio hedged using the portfolio layer method. That expanded scope permits an entity to apply the same portfolio hedging method to both prepayable and non-prepayable financial assets, thereby allowing consistent accounting for similar hedges. The amendments in ASU 2022-01 clarify the accounting for and promote consistency in the reporting of hedge basis adjustments applicable to both a single hedged layer and multiple hedged layers as follows: 1. An entity is required to maintain basis adjustments in an existing hedge on a closed portfolio basis (that is, not allocated to individual assets). 2. An entity is required to immediately recognize and present the basis adjustment associated with the amount of the dedesignated layer that was breached in interest income. In addition, an entity is required to disclose that amount and the circumstances that led to the breach. 3. An entity is required to disclose the total amount of the basis adjustments in existing hedges as a reconciling amount if other areas of GAAP require the disaggregated disclosure of the amortized cost basis of assets included in the closed portfolio. 4. An entity is prohibited from considering basis adjustments in an existing hedge when determining credit losses. For public business entities, amendments in ASU 2022-01 are effective for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. Early adoption is permitted on any date on or after the issuance of ASU 2022-01 for any entity that has adopted the amendments in ASU 2017-12 for the corresponding period. If an entity adopts the amendments in an interim period, the effect of adopting the amendments related to basis adjustments should be reflected as of the beginning of the fiscal year of adoption (that is, the initial application date). The Company early adopted ASU 2022-01 during the three months ended March 31, 2022 and it did not have a material effect on the consolidated financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

GOING CONCERN

GOING CONCERN	3 Months Ended
	Mar. 31, 2022
GOING CONCERN
GOING CONCERN	NOTE 3 - GOING CONCERN The accompanying condensed consolidated financial statements are prepared on a going concern basis which contemplates the realization of assets and satisfaction of liabilities and commitments in the normal course of business. As reflected in the accompanying condensed consolidated financial statements, the Company had a net income and net cash (used in) operations of $1,835,256 and $(346,290), respectively, for the six months ended March 31, 2022. The net income for the six months ended March 31, 2022, was primarily a result of the non-cash gain on change in fair value of derivative liabilities of $2,628,194 and non-cash gain on debt modification of $764,999. Additionally, the Company had an accumulated (deficit) of $(25,722,681), working capital (deficit) of $(16,055,151) and a stockholders’ (deficit) of $(16,055,151) as of March 31, 2022. As of March 31, 2022, the Company had $1,069,921 of convertible notes and $430,000 of notes payable that are currently in default for nonpayment. These matters raise substantial doubt about the Company’s ability to continue as a going concern for twelve months from the issuance date of this report. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future such as selling the completed Movie and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. The Company’s ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. The condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. While the Company believes in the viability of its strategy to generate revenues, there can be no assurances to that effect.

DISPOSAL OF A SUBSIDIARY

DISPOSAL OF A SUBSIDIARY	3 Months Ended
	Mar. 31, 2022
DISPOSAL OF A SUBSIDIARY
DISPOSAL OF A SUBSIDIARY	NOTE 4 - DISPOSAL OF A SUBSIDIARY On January 17, 2020, our parent entity entered into a Stock Purchase and Sale Agreement with our subsidiary, Carmel Valley Productions Inc. (“CVPI”) whereby the Company sold 90% of its 100% interest in CVPI and any of the Company’s right to receive revenues or repayment from the $100,000 advance on film rights under the terms of the Co-Production and Finance Agreement dated on July 24, 2019 for a total purchase price of $50,000. The following assets and liabilities were disposed in the Sale: January 17, 2020 Assets: Cash $ 150,100 Advances on film rights - related party 199,000 Total assets $ 349,100 Liabilities: Accrued expenses $ 3,260 Note payable 250,000 Total liabilities $ 253,260 Net assets disposed $ 95,840 Cash transferred to parent in exchange for 90% CVPI interest (50,000 ) Loss from sale of subsidiary, CVPI $ 45,840 On June 22, 2020, the Company sold the remaining 1,000,000 shares of common stock or 10% equity ownership of CVPI, to a third-party for cash proceeds of $20,000 which was recorded as gain on sale of investment in the accompanying condensed consolidated statement of operations.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2022
CONVERTIBLE NOTES PAYABLE
CONVERTIBLE NOTES PAYABLE	NOTE 5 - CONVERTIBLE NOTES PAYABLE As of March 31, 2022 and September 30, 2021, convertible notes payable - unrelated party consisted of the following: March 31, 2022 September 30, 2021 (Unaudited) Principal amount $ 4,476,736 $ 4,665,641 Less: unamortized debt discount (295,790 ) (706,839 ) Convertible notes payable, net - current $ 4,180,946 $ 3,958,802 On July 18, 2017, the Company issued 12% Convertible Promissory Note for principal borrowings of up to $110,000. The note is unsecured and bears interest at the rate of 12% per annum (24% default rate) and matured in April 2018. The note holder had the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 50% of the volume weighted average price of the Company’s common stock during the 20 trading days immediately preceding the conversion date. During the first 30 to 180 days following the date of the notes, the Company had the right to prepay the principal and accrued but unpaid interest due under these notes, together with any other amounts that the Company may owe the holder under the terms of these notes, at a premium ranging from 115% to 135% as defined in the note agreements. After this initial 180-day period, the Company had no right to prepay the note. The Company paid original issue discount and related loan fees of $11,000 in connection with this note payable which was amortized over the term of the note. Between January 2018 and February 2018, the Company issued an aggregate of 800,000 common stock to the note holder upon the conversion of $4,603 of principal amount, accrued interest of $7,197 and fees of $1,000. Between October 2018 and November 2018, the Company issued an aggregate of 3,324,200 common stock to the note holder upon the conversion of $27,366 of principal amount, accrued interest of $16,621 and fees of $1,000. In April 2018, the Company entered into an amendment agreement with this note holder for the forbearance from converting the notes into shares of common stock of the Company until October 1, 2018, unless an event of default as defined in the note agreements occurs or the Company’s stocks trades at a price less than $0.02 per share. During the year ended September 30, 2020, the Company issued an aggregate of 5,665,900 shares of common stock to the note holder upon the conversion of accrued interest of $5,126 and conversion fees of $1,000. This note is currently in default and $43,487 of default penalty was added to the principal balance, during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. As of March 31, 2022 and September 30, 2021, the principal balance of this note was $121,518. On September 25, 2017, the Company issued 12% Convertible Promissory Notes for principal borrowings of up to $110,000. The note is unsecured, bears an interest rate of 12% per annum (24% default rate) and matured in June 2018. The note holder had the right to convert beginning on the date which is the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is the lower of (1) 50% of the volume weighted average price of the Company’s common stock during the last 20 trading days prior to the date of conversion or (2) 50% of the lowest closing price during the last 20 trading days immediately preceding the conversion date. During the first 90 to 180 days following the date of this note, the Company had the right to prepay the principal and accrued but unpaid interest due under this note, together with any other amounts that the Company may owe the holder under the terms of this note, at a premium ranging from 135% to 150% as defined in the note agreement. After this initial 180-day period, the Company had no right to prepay the note. The Company paid original issue discount and related loan fees of $11,000 in connection with this note payable which was amortized over the term of the note. In April 2018, the Company entered into an amendment agreement with this note holder for the forbearance from converting the notes into shares of common stock of the Company until October 1, 2018, unless an event of default as defined in the note agreements occurs or the Company’s stocks trades at a price less than $0.02 per share. This note is currently in default and $80,248 of default penalty was added to the principal balance during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. As of March 31, 2022 and September 30, 2021, the principal balance of this note was $190,248. On March 26, 2018, the Company issued 10% Convertible Promissory Note for principal borrowings of up to $80,000 and on January 22, 2019, the Company issued another 10% Convertible Promissory Note for principal borrowings of up to $80,000 (collectively as “Notes”). The Notes bears an interest rate of 10% per annum (24% default rate) and matured one year from the date of issuance and. The note holder shall have the right to convert beginning on the issuance date, the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price to a price which is 52% of the lowest trading price of the Company’s common stock during the 18 prior trading days including the day of the conversion date. These Notes may not be prepaid. The Company paid total original issue discount and related loan fees of $20,000 in connection with these Notes and amortized over the term of the Notes. On September 8, 2019, the Company paid off a total principal amount of $80,000 including accrued interest of $4,664 and prepayment penalty of $15,336. During year ended September 30, 2020, the Company issued an aggregate of 817,526,314 shares of common stock to the note holder upon the conversion of $58,100 of principal amount and accrued interest of $6,409. This note came into default for non-payment and $5,875 of default penalty was added to the principal balance during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. During the year ended September 30, 2021, the Company issued an aggregate of 87,787,912 shares of common stock to the note holder upon the conversion of $21,900 of principal balance and accrued interest of $10,055. On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt Troubled Debt Restructurings by Debtors (see below) On October 31, 2018, the Company issued a 10% Convertible Promissory Note with a certain note holder for principal borrowings of up to $250,000. The note is unsecured, bears an interest rate of 10% per annum (24% default rate) and matured on October 31, 2019. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 55% of the lowest trading price during the 15 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 115% to 138% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note. The Company paid original issue discount and related loan fees of $16,000 in connection with this note payable which will be amortized over the term of the note. This note came into default for non-payment and $25,000 of default penalty was added to the principal balance during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. During the year ended September 30, 2021, the Company issued an aggregate of 835,656,596 shares of common stock to the note holder upon the conversion of $148,220 of principal balance and accrued interest of $61,513. On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt - Troubled Debt Restructurings by Debtors (see below) and the Company recognized a total gain of $90,196 recorded as gain in debt modification in the accompanying condensed consolidated statement of operations. On February 18, 2022, the Company and the lender entered into a second note amendment agreement to further extend the Note’s maturity date from April 18, 2022 to December 31, 2022. During the six months ended March 26, 2022, the Company issued an aggregate of 626,982,742 shares of common stock to the note holder upon the conversion of $86,780 of principal, accrued interest of $27,163 and conversion fee of $2,100. As of March 31, 2022 and September 30, 2021, the principal balance of this note was $15,000 and $126,780, respectively. On November 6, 2018, the Company issued a 10% Convertible Promissory Note with a certain note holder for principal borrowings of up to $120,000. The note is unsecured, bears an interest rate of 10% per annum (24% default rate) and matured on November 6, 2019. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 100% to 136% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note. The Company paid original issue discount and related loan fees of $2,000 in connection with this note payable which will be amortized over the term of the note. This note came into default for non-payment and $12,000 of default penalty was added to the principal balance during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt Troubled Debt Restructurings by Debtors (see below) On November 23, 2018, the Company issued a 10% Convertible Promissory Note with a certain note holder for principal borrowings of up to $140,000. The note was unsecured, bears an interest rate of 10% per annum and matured on November 23, 2019. The note holder shall have the right to convert beginning on the date which was 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of these notes, the Company had the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 100% to 136% as defined in the note agreement. After this initial 180-day period, the Company had no right to prepay the note. The Company paid original issue discount and related loan fees of $4,000 in connection with this note payable which was amortized over the term of the note. This note came into default for non-payment and $14,000 of default penalty was added to the principal balance during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt Troubled Debt Restructurings by Debtors (see below) On November 27, 2018, the Company issued a 12% Convertible Promissory Note with a certain note holder for principal borrowings of up to $250,000. The note is unsecured, bears an interest rate of 12% per annum and matured on May 27, 2019. The note holder shall have the right to convert beginning on the date which was 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company had the right to prepay the principal and accrued but unpaid interest due under these notes, together with any other amounts that the Company may owe the holder under the terms of these notes, at a premium ranging from 125% to 140% as defined in the note agreement. After this initial 180-day period, the Company had no right to prepay the note. The Company paid original issue discount and related loan fees of $20,750 in connection with this note payable which was amortized over the term of the note. During the year ended September 30, 2020, the Company issued an aggregate of 635,470,205 common stock to the note holder upon the conversion of $34,738 of principal amount, accrued interest of $1,511 and fees of $9,500. During the year ended September 30, 2021, the Company issued an aggregate of 493,005,626 common stock to the note holder upon the conversion of accrued interest of $33,142 and fees of $2,000. This note came into default for non-payment and $115,294 of default penalty was added to the principal balance during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. As of March 31, 2022 and September 30, 2021, the principal balance of this note was $330,556. On December 13, 2018, the Company issued a 10% Convertible Promissory Note with a certain note holder for principal borrowings of up to $150,000. The note is unsecured, bears an interest rate of 10% per annum and matured on December 13, 2019. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 134% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note. The Company paid original issue discount and related loan fees of $6,000 in connection with this note payable which will be amortized over the term of the note. This note came into default for non-payment and $15,000 of default penalty was added to the principal balance during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt Troubled Debt Restructurings by Debtors (see below) On December 28, 2018, the Company issued a 10% Convertible Promissory Note with a certain note holder for principal borrowings of up to $240,000. The note is unsecured, bears an interest rate of 10% per annum (24% default rate) and matured on December 28, 2019. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 134% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note. The Company paid original issue discount and related loan fees of $11,000 in connection with this note payable which will be amortized over the term of the note. This note came into default for non-payment and $24,000 of default penalty was added to the principal balance during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt Troubled Debt Restructurings by Debtors (see below) On January 9, 2019, the Company issued a 10% Convertible Promissory Note with a certain note holder for principal borrowings of up to $163,000. The note is unsecured, bears an interest rate of 10% per annum and matured on January 9, 2020. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 134% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note. The Company paid original issue discount and related loan fees of $8,000 in connection with this note payable which will be amortized over the term of the note. This note came into default for non-payment and $16,300 of default penalty was added to the principal balance during the during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt Troubled Debt Restructurings by Debtors (see below) On February 1, 2019, the Company issued a 10% Convertible Promissory Note with a certain note holder for aggregate principal borrowings of up to $90,000. Additionally, on February 1, 2019, the Company issued another 10% Convertible Promissory Notes for principal borrowings of up to $90,000. The 10% convertible promissory notes and all accrued interest are due one year from the date of issuance. The note are unsecured and bears interest at the rate of 10% per annum (24% default rate) from the issuance date thereof until the notes are paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 54% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. The Company does not have a right to prepay the note. Any amount of principal or interest on this note which is not paid when due shall bear interest at the rate of 18% per annum from the due date thereof until the same is paid. The Company paid total original issue discount and related loan fees of $14,000 in connection with these notes payable which will be amortized over the term of the notes. This note came into default for non-payment and $9,000 of default penalty was added to the principal balance during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. During the year ended September 30, 2021, the Company issued an aggregate of 319,673,835 shares of common stock to the note holder upon the conversion of principal amount of $90,000, and accrued interest of $30,837. On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt - Troubled Debt Restructurings by Debtors (see below) and the Company recognized a total gain of $21,568 recorded as gain in debt modification in the accompanying condensed consolidated statement of operations. As of March 31, 2022 and September 30, 2021, the principal balance of this note was $0 and $9,000, respectively. On February 8, 2019, the Company issued a 10% Convertible Promissory Note with a certain note holder for principal borrowings of up to $110,000. The note is unsecured, bears an interest rate of 10% per annum and matured on February 8, 2020. The note is unsecured and bears interest at the rate of 10% per annum from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 134% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note. The Company paid original issue discount and related loan fees of $4,000 in connection with this note payable which will be amortized over the term of the note. This note came into default for non-payment and $11,000 of default penalty was added to the principal balance during the during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt Troubled Debt Restructurings by Debtors (see below) On March 15, 2019, the Company issued a 10% Convertible Promissory Note with a certain note holder for principal borrowings of up to $350,000. The note is unsecured, bears an interest rate of 10% per annum and matured on March 15, 2020. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note. The Company paid original issue discount and related loan fees of $15,000 in connection with this note payable which will be amortized over the term of the note. This note came into default for non-payment and $35,000 of default penalty was added to the principal balance during the during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt Troubled Debt Restructurings by Debtors (see below) On April 8, 2019, the Company issued a 10% Convertible Promissory Note with a certain note holder for principal borrowings of up to $54,000 and received proceeds of $50,000, net of discount. The note is unsecured, bears an interest rate of 10% per annum and matured on April 8, 2020. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note. The Company paid an original issuance discount of $4,000 in connection with this note payable which will be amortized over the term of the note. This note came into default for non-payment and $5,400 of default penalty was added to the principal balance during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt - Troubled Debt Restructurings by Debtors (see below) and the Company recognized a total gain of $18,551 recorded as gain in debt modification in the accompanying condensed consolidated statement of operations. On February 18, 2022, the Company and the lender entered into a second note amendment agreement to further extend the Note’s maturity date from April 18, 2022 to December 31, 2022. As of March 31, 2022 and September 30, 2021, the principal balance of this note was $54,000 and $59,400, respectively. On May 22, 2019, the Company issued a 10% Convertible Promissory Note with a certain note holder for principal borrowings of up to $108,000 and received proceeds of $100,000, net of discount. The note is unsecured, bears an interest rate of 10% per annum and matured on May 22, 2020. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of this note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note. The Company paid original issuance discount of $8,000 in connection with this note payable which will be amortized over the term of the note. This note came into default for non-payment and $10,800 of default penalty was added to the principal balance during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt Troubled Debt Restructurings by Debtors (see below) On May 24, 2019, the Company issued a 12% Convertible Promissory Note with a certain note holder for principal borrowings of up to $100,000 and received proceed of $94,000. The note is unsecured, bears an interest rate of 12% per annum and matured on February 20, 2020. The note is unsecured and bears interest at the rate of 12% per annum from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 61% of the average of the lowest 2 trading prices during the 10 prior trading days immediately preceding including the day of the conversion date. During the first 30 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 140% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note. The Company paid original issue discount and related loan fees of $6,000 in connection with this note payable which will be amortized over the term of the note. This note came into default for non-payment during the year ended September 30, 2020, pursuant to the note and accrue interest at the default interest rate upon default. On October 18, 2021, the Note was amended whereby the lender extended the maturity date to April 18, 2022 and waived all the default penalty and accrued default interest incurred. The Note amendment was accounted for in accordance with ASC 470-60, Debt Troubled Debt Restructurings by Debtors (see below) On July 12, 2019, the Company issued a 10% Convertible Promissory Note with a certain note holder for principal borrowings of up to $125,000 and received proceeds of $118,750, net of discount. The note is unsecured, bears an interest rate of 10% per annum (24% default rate) and matured on June 12, 2020. The note holder shall have the right to convert on the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price wh

NOTES AND LOANS PAYABLE

NOTES AND LOANS PAYABLE	3 Months Ended
	Mar. 31, 2022
NOTES AND LOANS PAYABLE
NOTES AND LOANS PAYABLE	NOTE 6 - NOTES AND LOANS PAYABLE Notes Payable Notes payable consisted of the following: March 31, 2022 September 30, 2021 (Unaudited) Notes principal amount - related party $ 200,000 $ 200,000 Notes principal amount - unrelated party 482,000 430,000 Less unamortized discount (1,917 ) — Notes payable, net $ 680,083 $ 630,000 Notes Payable - Related Party On April 1, 2018, the Company issued a due on demand 5% promissory note to an affiliated company for $200,000. The Company may prepay the note without a prepayment penalty. The former COO of the Company is a trustee of the affiliated company. As of March 31, 2022 and September 30, 2021, the principal balance of this note was $200,000 and is reflected as note payable - related party Notes Payable - Unrelated Party In June 2017, through the Company’s subsidiary, CFTB Movie, the Company entered into a 12% loan and security agreement for a loan amount of $400,000 (“June 2017 Note”). The 12% secured note and all accrued interest was due on August 15, 2017. The default interest rate was 22% after the maturity date. The Company received proceeds of $350,000 and paid original issue discount and related loan fees of $50,000 in connection with the June 2017 Note which was amortized over the term of the loan. The June 2017 Note was used for the production of the Movie. The Company had granted a security interest in all the Company’s property, tangible and intangible, existing or subsequently in effect, including but not limited to; (i) all bank accounts; (ii) all of the Company’s right under any contract; (iii) all accounts payable; (iv) all chattel paper, documents and instruments related to accounts; (v) all intellectual property; (vi) all inventory, furniture, fixtures, equipment and supplies and; (vii) all proceeds, products and accessions of, and to, any and all of the foregoing. In July 2017, the Company entered into an Agreement (the “Extension Agreement”), to extend the maturity date of the June 2017 Note to December 1, 2017, from August 15, 2017, and to release the guarantee as discussed below. Beginning on December 1, 2017 and continuing until such time as this loan is repaid, CFTB Movie at its sole option, may choose to make monthly partial payments that will be applied to the outstanding amount, due no later than the first business day of each month, in denominations of no less than $100,000. In consideration for extending the maturity date to December 1, 2017, and the release of the guarantee, the Company shall pay; (i) $25,000 fee; (ii) 6% of adjusted gross revenue from the Movie as defined in the Extension Agreement and; (iii) shall be first position of senior secured creditor after repayment of a loan to a certain lender as defined in the Extension Agreement. The $25,000 fee for such extension was amortized up to the extended maturity date of December 1, 2017 and recorded the amortization to film production cost as capitalized interest and was added to the principal amount of loan in fiscal year 2018. On March 15, 2022, the Company entered into a Securities Purchase Agreement (“SPA”) with a certain note holder for issuance of two 10% Promissory Notes (collectively as “Notes”) for an aggregate principal borrowing of $104,000 with aggregate original issue discount (“OID”) of $4,000. The Notes are unsecured and bears interest at the rate of 10% per annum (which shall increase to 18% upon default) from the issuance date thereof until the note is paid and matures twelve months from the issuance date. The Company issued the first promissory note (“Note I”), with principal amount of $52,000 and received $50,000 of net proceeds, net of $2,000 original issuance discount. The principal and all accrued interest of Note I is due March 15, 2023. The Company recorded a discount of $2,000 in connection with Note I which is being amortized over the term of the Note I. As of March 31, 2022, the principal balance of this note was $52,000. In July 2017, through the Company’s majority owned subsidiary, CFTB GA, the Company received from same lender above, additional proceeds from issuance of a Note (“July 2017 Note”) for a principal amount of $98,465. On December 12, 2017, the Company paid $25,000 towards the July 2017 Note. In January 2018, through the Company’s majority owned subsidiary, CFTB GA, the Company received from same lender above, additional proceeds from issuance of a Note (“January 2018 Note”) for a principal amount of $11,250. The January 2018 Note bore 12% interest per annum and was considered due on demand as there was no set maturity. On September 16, 2019, the Company and a lender (collectively as “Parties”) entered into a Settlement Agreement and Release (“Settlement Agreement”) to settle the June 2017 Note, July 2017 Note and January 2018 Note with an aggregate principal of $509,715 and accrued interest of $258,250, for a total outstanding balance of $767,965. Pursuant to the Settlement Agreement, the Parties agreed to settle the outstanding balance of $767,965 for a settlement payment of $430,000 of which $250,000 was paid in cash and $180,000 in form of a 24-month interest free promissory which matured on September 16, 2021, and shall accrued default interest rate of 16% upon default notice from the lender, after which the original notes shall be retired and extinguished, and the Company released from any and all claims relating to the note including liens and foreclosures. The settlement resulted in a gain from extinguishment of debt in the amount of $337,965 during the year ended September 30, 2019. In connection with the Settlement Agreement, the Company, through its majority owned subsidiaries, CFTB Movie and CFTB GA, issued two separate 6% promissory notes to former director of the Company for $125,000 and a third-party note holder for $125,000 (the collectively as “Notes”), for a total principal amount of $250,000 which are both due on July 16, 2021. The Notes bears an interest rate of 6% and 16% upon the event of default. The Notes shall be paid in equal monthly installments of $6,014 including accrued interest with the first installment due on December 1, 2019. The payment of the 6% promissory notes are guaranteed by the Company. In the event, the Company sells the Movie, the Notes including the accrued interest shall become immediately due and payable from the proceeds of such sale. These Notes came into default at maturity for non-payment and accrue interest at the default rate of 16% per annum. The Company and Brian Lukow, CEO of the Company, have not transferred and assigned any of its rights, title and interest in the Movie equally to each holder of the Notes. As of March 31, 2022, these notes payable had an aggregate principal $430,000 and aggregate accrued interest of $67,342. As of September 30, 2021, theses notes payable had an aggregate principal $430,000 and aggregate accrued interest of $30,658. As of March 31, 2022, the Company had not made any payments towards the Notes. During the six months ended March 31, 2022, the Company recorded interest expense of $36,685, in connection with the Notes. Loans Payable Loans payable consisted of the following: March 31, 2022 September 30, 2021 (Unaudited) Loans principal amount $ 483,500 $ 483,500 Loans payable $ 483,500 $ 483,500 In June 2017, through the Company’s majority owned subsidiary, CFTB GA, the Company received initial proceeds for a total of $300,000 from an unrelated party (see below). Additionally, in July 2017, the Company entered into a loan agreement whereby the lender shall provide an additional loan up to $500,000 for the purpose of completing the production of the Movie. Such loans bear no interest and is considered due on demand as there was no set maturity. Between July 2017 and August 2017, through the Company’s majority owned subsidiary, CFTB GA, the Company received proceeds from this July 2017 loan agreement for a total of $450,000. The Company provided this lender a senior secured position with all the tax credits that will be due from the state of Georgia and city of Savannah and all excess deposits posted related to the filming of the Movie. In return for providing the additional loan of up to $500,000, the Company agreed to; (1) issue a note payable of $25,000 to the lender and; (2) the lender shall be entitled to a 50% net profit from the Movie. In the event, the $475,000 gets repaid, the lender’s percentage ownership will decrease to 37%. However, the percentage of ownership shall remain at 50% if such additional loan was not paid within 90 days. During fiscal year 2017, the Company recorded capitalized interest of $25,000 in production film cost and a corresponding increase in debt of $25,000 in connection with the issuance of this loan bringing the loan balance to $475,000. The Company accounted for the above agreement in accordance with ASC 470-10-25, which requires that cash received from an investor in exchange for the future payment of a specified percentage or amount of future revenue shall be classified as debt. The Company does not purport the arrangements to be a sale and the Company has significant continuing involvement in the generation of cash flows due to the loan holder or investor. As of March 31, 2022 and September 30, 2021, loan payable net of unamortized debt discount amounted $475,000. In April 2016, a former member of the Board of Directors advanced the Company $2,500 to cover the Company’s working capital which is reflected as loan payable and is due on demand. As of March 31, 2022 and September 30, 2021, the advance had an outstanding balance of $2,500. On July 1, 2020, the Company issued a Promissory Note to a former member of the Board of Directors, with a principal amount $11,000 to cover the Company’s working capital. The note has a maturity date of August 13, 2033, which shall be paid in eleven annual installments of $1,000 commencing August 2022. In 2020, the Company repaid $5,000 of the principal balance. As of March 31, 2022 and September 30, 2021, the note had principal balance of $6,000. On October 29, 2021, the Company issued a Promissory Note to a former member of the Board of Directors, with a principal amount $50,000 to cover the Company’s working capital. The note matured on December 13, 2021. During the six months ended March 31, 2022, the Company repaid the outstanding balance of the note. As of March 31, 2022, the note had no outstanding balance.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 7 - RELATED PARTY TRANSACTIONS Parties are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal stockholders of the Company, its management, members of the immediate families of principal stockholders of the Company and its management and other parties with which the Company may deal where one-party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the cost is reflected as compensation or distribution to related parties depending on the transaction. In October 2015, the Company entered into an Employment Agreement (the “Employment Agreement”) with Mr. Brian Lukow, the CEO of the Company. As compensation for his services per the terms of the Employment Agreement, the Company shall pay $5,000 per month and 20,000 shares of the Company’s common stock per month (see Note 8). The Employment Agreement may be terminated by either party upon two months written notice. On February 16, 2018, the Company amended this Employment Agreement to increase Mr. Lukow’s base salary from $5,000 to $8,000 per month. As of March 31, 2022 and September 30, 2021, accrued salaries to Mr. Lukow amounted to $79,055 and $81,556, respectively, and was included in accounts payable and accrued liabilities - related party In December 2015, the Company through its wholly owned subsidiaries, Tween Entertainment, executed a month-to-month operating lease agreement with the CEO of the Company. The lease premise is located in Mt. Kisco, New York and the initial term was for a period of 12 months commencing in December 2015 and expiring in December 2016. The lease is currently on a month-to-month basis. The lease requires the Company to pay a monthly base rent of $1,000. The Company has recorded rent expense of $6,000 and $6,000 for the six months ended March 31, 2022 and 2021, respectively, which was included as rent expense under general and administrative expense in the accompanying condensed consolidated statements of operations. As of March 31, 2022 and September 30, 2021, the Company had accrued rent balance of $30,500 and $27,500, respectively, which is reflected as accounts payable and accrued liabilities - related party The CEO of the Company, who is the creator, writer and also acted as a producer of the Crazy for The Boys movie is entitled to receive a writer’s fee of $25,000 and producer’s fee of $100,000 to be paid from gross revenues derived from the Crazy for The Boys movie or the sale of ancillary products. As of March 31, 2022 and September 30, 2021, the Company had an accrued balance of $125,000 in accrued expenses - related party for services rendered by the CEO of the Company. On April 1, 2018, the Company issued a due on demand 5% promissory note to an affiliated company for $200,000. The Company may prepay the note without a prepayment penalty. The former COO of the Company is a trustee of the affiliated company. The Company and former COO entered into separation agreement in January 2018 (see Note 9). In 2020, the CEO advanced to the Company $1,201 and an additional $5,316 in 2021, a total of $6,517 for working capital purposes which is reflected as due to related parties. The advanced is non-interest bearing and are due on demand. As of March 31, 2022 and September 30, 2021, this advanced had a balance of 6,517.

STOCKHOLDERS DEFICIT

STOCKHOLDERS DEFICIT	3 Months Ended
	Mar. 31, 2022
STOCKHOLDERS DEFICIT
STOCKHOLDERS DEFICIT	NOTE 8 - STOCKHOLDERS’ DEFICIT On November 1, 2021, the Company filed an amendment to its Articles of Incorporation increasing the Company’s authorized common stock from 4,200,000,000 to 19,000,000,000 shares. Common Stock Common Stock Issued for Services · During the six months ended March 31, 2021, the Company issued an aggregate of 120,000 shares of the Company’s common stock to the CEO as payment for services rendered pursuant to an Employment agreement. The Company valued these common shares at the fair value ranging from $0.0001 to $0.0015 per common share or $120 based on the quoted trading price on the dates of grants. The Company recorded stock-based compensation of $120 during the six months ended March 31, 2021. · During the six months ended March 31, 2021, the Company issued an aggregate of 24,000 shares of the Company’s common stock to two directors of the Company as payment for services rendered pursuant to corporate director agreements. The Company valued these common shares at the fair value ranging from $0.0001 to $0.0015 per common share or $24 based on the quoted trading price on the dates of grants. The Company recorded stock-based compensation expense of $24 during the six months ended March 31, 2021. · During the six months ended March 31, 2022, the Company issued an aggregate of 120,000 shares of the Company’s common stock to the CEO as payment for services rendered pursuant to an Employment agreement (see Note 9). The Company valued these common shares at the fair value ranging from $0.0002 to $0.0008 per common share or $44 based on the quoted trading price on the dates of grants. The Company recorded stock-based compensation of $44 during the six months ended March 31, 2022. · During the six months ended March 31, 2022, the Company issued an aggregate of 24,000 shares of the Company’s common stock to two directors of the Company as payment for services rendered pursuant to corporate director agreements (see Note 9). The Company valued these common shares at the fair value ranging from $0.0002 to $0.0008 per common share or $9 based on the quoted trading price on the dates of grants. The Company recorded stock-based compensation of $9 during the six months ended March 31, 2022. Common Stock Issued Upon Conversion of Notes Payable · During the six months ended March 31, 2021, the Company issued an aggregate of 1,793,189,424 shares of the Company’s common stock to various note holders upon the conversion of $234,052 of principal amount, $121,761 of accrued interest and $2,000 of conversion fee, pursuant to the conversion terms of the convertible notes which contained embedded derivatives. The Company valued these shares of common stock at the fair value ranging from $0.0009 to $0.0027 per share or $2,113,905 based on the quoted trading price on the date of grants. Accordingly, the Company recorded the difference between the converted amount and the fair value of the common stock issued as (loss) from extinguishment of debt which amounted to $(1,756,092) and derivative fair value of $5,188,827 which was recorded as a gain from extinguishment with the net gain from extinguishment of debt, related to note conversions, amounting to $3,432,734 during the six months ended March 31, 2021. · During the six months ended March 31, 2022, the Company issued an aggregate of 1,545,569,906 shares of the Company’s common stock to a note holder upon the conversion of $206,780 of principal amount, $65,080 of accrued interest and $4,200 of conversion fee, pursuant to the conversion terms of the convertible notes which contained embedded derivatives (see Note 5). The Company valued these shares of common stock at the fair value ranging from $0.0002 to $0.0008 per share or $594,302 based on the quoted trading price on the date of grants. Accordingly, the Company recorded the difference between the converted amount and the fair value of the common stock issued as (loss) from extinguishment of debt which amounted to $(318,242) and derivative fair value of $234,420 which was recorded as a gain from extinguishment with the net (loss) from extinguishment of debt, related to note conversions, amounting to $83,822 during the six months ended March 31, 2022. Common Stock Issued for Prepaid Services · During the six months ended March 31, 2022, the Company issued an aggregate of 100,000,004 shares of the Company’s common stock to two consultants, pursuant to a consulting agreement dated March 14, 2022 (see Note 9), with aggregate grant date fair value of $20,000 or $0.0002 per share which was recorded as deferred compensation and is being amortized over a three-month period. During the three months ended March 31, 2022, the Company amortized $6,666 of the deferred compensation which was recorded as consulting fee in the accompanying condensed consolidated statement of operations. As of March 31, 2022, the deferred compensation had a balance of $13,334 in connection with this consulting agreement. As of March 31, 2022, the Company had 5,834,940,335 common stock outstanding of which 7,646,337 are unissued. Stock Warrants A summary of outstanding stock warrants as of March 31, 2022, and changes during the period ended are presented below: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Balance at September 30, 2021 1,600,000 $ 0.061 2.65 Granted — — — Balance as of March 31, 2022 1,600,000 $ 0.061 2.15 Warrants exercisable as of March 31, 2022 1,600,000 $ 0.061 2.15 Weighted average fair value of warrants granted during the period $ 0.00 In October 2019, the Company granted warrant to purchase 1,200,000 of the Company’s common stock in connection with the issuance of a convertible note (see Note 5). The warrant expires five years from the date of grant and has an exercise price of $0.015. The exercise price and the number of warrants is subject to adjustment pursuant to anti-dilution protection provision and other provisions as defined in the stock warrant agreement. The Company accounted for the warrant as a derivative liability since there were not enough authorized shares to cover all common stock equivalents and recorded a debt discount at relative fair value of $10,616 using a Black-Scholes option pricing model. with the following assumptions: stock price of $0.013 per share (based on the quoted trading price on the dates of grant), volatility of 190%, expected term of five years, and a risk-free interest rate of 1.40%. During the year ended September 30, 2020, the Company recorded a debt discount of $10,616 and a corresponding increase in derivative liabilities. The 400,000 warrants are also accounted for as derivative liabilities. 2017 Stock Incentive Plan In February 2017, the Company’s Board of Directors authorized the 2017 Incentive Stock Plan covering 1,000,000 shares of common stock. The purpose of the plan is designed to retain directors, executives and selected employees and consultants and reward them for making major contributions to the success of the Company. These objectives are accomplished by making long-term incentive awards under the Plan thereby providing Participants with a proprietary interest in the growth and performance of the Company. As of March 31, 2022, no stock has been issued under this plan.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2022
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 9 - COMMITMENTS AND CONTINGENCIES Employment Agreement In October 2015, the Company entered into an Employment Agreement (the “Employment Agreement”) with Mr. Brian Lukow, the CEO of the Company. As compensation for his services per the terms of the Employment Agreement, the Company shall pay $5,000 per month and 20,000 shares of the Company’s common stock per month (see Note 8). The Employment Agreement may be terminated by either party upon two months written notice. On February 16, 2018, the Company amended this Employment Agreement to increase Mr. Lukow’s base salary from $5,000 to $8,000 per month. As of March 31, 2022 and September 30, 2021, accrued salaries to Mr. Lukow amounted to $79,055 and $81,556, respectively, and was included in accounts payable and accrued liabilities - related party Corporate Director Agreements In October 2015, the Company entered into three corporate director agreements with Mr. Brian Lukow, Mr. Brian Gold and Ms. Aimee O’Brien to serve as members of the Company’s board of directors. The term of the agreements shall continue until September 30, 2016, unless earlier terminated by the Company. The term shall be automatically renewed for as long as the board of directors are re-elected or otherwise serve as members of the board of directors of the Company. As compensation for their services per the terms of their respective corporate director agreements, the Company pays fees to (i) Mr. Lukow of 2,000 shares of the Company’s common stock per month, (ii) Ms. O’Brien of 2,000 shares of the Company’s common stock per month, and (iii) Mr. Gold of 2,000 shares of the Company’s common stock per month during the month of service. Pursuant to the agreement, the director who will introduce and arrange for equity funding and acquisitions shall be entitled with a 10% commission fee as defined in the agreement. On August 29, 2019, the Company accepted the resignation of Brian Gold as a director of the Company. Operating Agreement On February 2, 2022, the Company and RA Production, Inc (“RA Production”) (collectively as “Parties”) entered into an Operating Agreement with Boss Music and Entertainment, LLC (“BME”), a Delaware limited liability company. Pursuant to the Operating Agreement, the Company has 50% interest in BME shall contribute a total of $1,000,000 of towards the BME capital account payable as follows: (i) $200,000 upon signing hereof of the Operating Agreement and (ii) $800,000 payable on the full execution of recording agreements with five artists to form a recording group, (i.e. boy band). During the three months ended March 31, 2022, the Company paid expenses totaling $5,000 on behalf of BME. As of March 31, 2022, the $200,000 have not yet been paid. Consulting Agreements In October 2016, the Company entered into a video production agreement with a third-party vendor. The vendor provided production and post-production services to the Company. The fees for such services were cash payment of $15,000 and 100,000 shares of the Company’s common stock. The Company has paid $15,000 during the fiscal year ended September 30, 2017. The Company has not issued the 100,000 shares as of March 31, 2022 and September 30, 2021, but has accrued the value of the 100,000 shares of common stock upon completion of the services which amounted to $4,000 which was included in accounts payable and accrued liabilities as reflected in the accompanying condensed consolidated balance sheets. On March 14, 2022, the Company entered into a consulting agreement with two consultants (collectively as “Parties”) with a twelve-month term which shall end in March 2023. Pursuant to the consulting agreement the Company shall issue an aggregate of 400,000,000 shares of common stock over the twelve-month of the agreement. The Company issued an aggregate of 100,000,004 shares of common stock to with an aggregate grant date fair value of $20,000, to the consultants upon the close of the agreement which was recorded as deferred compensation and is being amortized over a three-month period. In addition, the Company shall issue an aggregate of 299,999,997 shares of common stock to the consultants, over a nine-month period commencing on July 1, 2022. During the three months ended March 31, 2022, the Company amortized $6,666 of the deferred compensation and was recorded as consulting fee in the accompanying condensed consolidated statement of operations (see Note 8). As of March 31, 2022, the deferred compensation had a balance of $13,334 in connection with this consulting agreement.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 10 - SUBSEQUENT EVENTS Issuance of Common Stock Subsequent to March 31, 2022, the Company issued an aggregate of 24,000 shares of common stock with grant date fair value of $4 or $0.0002 per share to officers and directors as stock-based compensation. Amendment of Convertible Notes On April 5, 2022, the Company and GS Capital Partners, LLC (collectively as “Parties”) entered into a Master Note Amendment (“Amendment”) to amend a convertible note dated May 24, 2019, with principal balance of $100,000 (“Note”) (see Note 5). The Amendment provides for (i) the removal the Note’s conversion features in its entirety and (ii) a payoff covenant whereby the Company agreed to use 25% of the net proceeds received in any capital raise equal to $300,000 or more to repay the outstanding balance of the Note. The elimination of the Note’s conversion features resulted in a substantial change between the original and new terms of the Note and will be accounted for, in substance, in accordance with ASC 470-50 - Debt Modifications and Extinguishment On April 5, 2022, the Company and GS Capital Partners, LLC (collectively as “Parties”) entered into a Master Note Amendment (“Amendment”) to amend five convertible notes dated: (i) April 8, 2019 with principal balance of $54,000, (ii) May 22, 2019 with principal balance of $108,000, (iii) July 24, 2019 with principal balance of $145,000, (iv) September 4, 2019 with principal balance of $165,000 and (v) January 14, 2020 with principal balance of $8,000 (collectively as “Notes”) (see Note 5). The Amendment provides for (i) the removal the Note’s conversion features in its entirety and (ii) a payoff covenant whereby the Company agreed to use 25% of the net proceeds received in any capital raise equal to $300,000 or more to repay the outstanding balance of the Note. The elimination of the Notes’ conversion features resulted in a substantial change between the original and new terms of the Notes and will be accounted for, in substance, in accordance with ASC 470-50 - Debt Modifications and Extinguishment

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of presentation and principles of consolidation	The accompanying interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information, which includes consolidated interim financial statements and present the consolidated interim financial statements of the Company and its wholly-owned subsidiaries as of March 31, 2022. All intercompany transactions and balances have been eliminated. In the opinion of management, all adjustments necessary to present fairly our financial position, results of operations, and cash flows have been made. Those adjustments consist of normal and recurring adjustments. The condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements as of and for the year ended September 30, 2021, and footnotes thereto included in the Company’s Report on Form 10-K filed with the SEC on December 17, 2021. The results of operations for the three and six months ended March 31, 2022, are not necessarily indicative of the results to be expected for the full year.
Cash	The Company considers all highly liquid investments with a maturity of three months or less when acquired to be cash equivalents. The Company places its cash with high credit quality financial institutions. The Company’s accounts at these institutions are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. As of March 31, 2022 and September 30, 2021, the Company had not reached bank balances exceeding the FDIC insurance limit on interest bearing accounts. To reduce its risk associated with the failure of such financial institutions, the Company evaluates at least annually the rating of the financial institutions in which it holds deposits.
Prepaid expenses and other current assets	Prepaid expenses and other current assets of $20,527 and $21,191 as of March 31, 2022 and September 30, 2021, respectively, consist primarily of costs paid for future services which will occur within a year. Prepaid expenses typically include prepayments in cash for consulting which are being amortized over the terms of their respective agreements.
Use of estimates	In preparing the consolidated financial statements, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the consolidated balance sheet, and expenses for the period then ended. Actual results may differ significantly from those estimates. Significant estimates made by management include but are not limited to the fair value of common stock issued, the valuation of derivative liabilities, the valuation of stock-based compensation and the valuation of deferred tax assets.
Film Production Costs	The Company capitalizes costs which were used in the production of films according to ASC 926, Entertainment - Films. For films produced by the Company, capitalized costs include all direct production and financing costs, capitalized interest and production overhead. Production overhead includes the costs of individuals or departments with exclusive or significant responsibility for the production of films. Production overhead does not include general and administrative expenses and marketing, selling and distribution costs. Capitalization of interest costs should generally commence when a film is set for production and end when a film is substantially complete and ready for distribution. Filming the Movie was completed in July 2017 and the post-production phase was completed in December 2018. Generally, the interest eligible for capitalization includes stated interest, imputed interest, and interest related to debt instruments as well as amortization of discounts and other debt issue costs. Pursuant to ASC 926-20-35, the Company will begin to amortize capitalized film cost when a film is released, and it begins to recognize revenue from the film. These costs for an individual film are amortized and participation costs (see below) are accrued to direct operating expenses in the proportion that current year’s revenues bear to management’s estimates of the ultimate revenue at the beginning of the current year expected to be recognized from the exploitation, exhibition or sale of such film. Ultimate revenue includes estimates over a period not to exceed ten years following the date of initial release of the motion picture. Parties involved in the production of a film may be compensated in part by contingent payments based on the financial results of a film pursuant to contractual formulas (participations) and by contingent amounts due under provisions of collective bargaining agreements (residuals). Such parties are collectively referred to as participants, and such costs are collectively referred to as participation costs. Participations may be given to creative talent, such as actors or writers, or to entities from whom distribution rights are licensed. Participation costs are typically recognized evenly as the ultimate revenues are earned. Unamortized film costs are tested for impairment when there is an indication that the fair value of the film may be less than unamortized costs. Consistent with the rules for recognizing impairment of long-lived assets in ASC 926, the standard sets forth examples of events or changes in circumstances that indicate that the entity must assess whether the fair value of the film (whether it has been completed or is still in production) is less than the carrying amount of its unamortized film costs. 1. An adverse change in the expected performance of the film prior to its release, 2. Actual costs substantially in excess of budgeted costs, 3. Substantial delays in completion or release schedules, 4. Changes in release plans, such as a reduction in the initial release pattern, 5. Insufficient funding or resources to complete the film and to market it effectively, 6. Actual performance subsequent to release fails to meet prerelease expectations. (ASC 926-20-35-12)
Fair Value Measurement and Fair Value of Financial Instruments	FASB ASC 820 - Fair Value Measurements and Disclosures, defines fair value 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. FASB ASC 820 requires disclosures about the fair value of all financial instruments, whether or not recognized, for financial statement purposes. Disclosures about the fair value of financial instruments are based on pertinent information available to the Company on March 31, 2022. Accordingly, the estimates presented in these financial statements are not necessarily indicative of the amounts that could be realized on disposition of the financial instruments. FASB ASC 820 specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: Level 1: Inputs are unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2: Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3: Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts reported in the condensed consolidated balance sheets for cash, due from and to related parties, prepaid expenses, accounts payable and accrued liabilities approximate their fair market value based on the short-term maturity of these instruments. Assets or liabilities measured at fair value or a recurring basis included embedded conversion options in convertible debt (see Note 5) and were as follows at March 31, 2022: March 31, 2022 September 30, 2021 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Derivative liabilities $ — $ — $ 9,072,890 $ — $ — $ 11,587,761 A roll forward of the level 3 valuation financial instruments is as follows: Six Months Ended March 31, 2022 (Unaudited) Balance at September 30, 2021 $ 11,587,761 Initial valuation of derivative liabilities included in debt discount 224,000 Initial valuation of derivative liabilities included in derivative expense 123,743 Reclassification of derivative liabilities to gain on debt extinguishment (234,420 ) Change in fair value included in derivative expense (2,628,194 ) Balance at March 31, 2022 $ 9,072,890 ASC 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding equity instruments. Derivative Liabilities The Company has certain financial instruments that are embedded derivatives associated with capital raises. The Company evaluates all its financial instruments to determine if those contracts or any potential embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815-10 - Derivative and Hedging - Contract in Entity’s Own Equity In July 2017, FASB issued ASU No. 2017-11, Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features. These amendments simplify the accounting for certain financial instruments with down-round features. The amendments require companies to disregard the down-round feature when assessing whether the instrument is indexed to its own stock, for purposes of determining liability or equity classification. For public business entities, the amendments in Part I of the ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018.
Basic and Diluted Net Loss Per Share	Pursuant to ASC 260-10-45, basic loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding for the periods presented. Diluted loss per share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. Potentially dilutive common shares consist of common stock issuable for stock options and stock warrants (using the treasury stock method), convertible notes and common stock issuable. These common stock equivalents may be dilutive in the future. The potentially dilutive common stock equivalents as of March 31, 2022 and 2021 were excluded from the dilutive loss per share calculation as they would be antidilutive due to the net loss. The following were the computation of diluted shares outstanding and in periods where the Company has a net loss, all dilutive securities are excluded. March 31, 2022 March 31, 2021 Common Stock Equivalents: Stock Warrants 1,600,000 1,600,000 Convertible Notes 61,499,214,372 10,330,364,307 Total 61,500,814,372 10,331,964,307 The following table presents a reconciliation of basic and diluted net loss per share: Six Months Ended March 31, 2022 Six Months Ended March 31, 2021 Income (loss) per common share - basic: Net income attributable to All For One Media Corp. $ 1,846,232 $ 2,580,601 Weighted average common shares outstanding - basic 4,840,797,968 3,128,917,755 Net income (loss) per common share - basic: $ 0.00 $ 0.00 Loss per common share - diluted: Net income attributable to All For One Media Corp. $ 1,846,232 $ 2,580,601 Add: interest on debt 1,004,390 493,603 Add: initial derivative expense 123,743 1,236,016 Add: loss (gain) on extinguishment of debt, net 83,822 (1,009,366 ) Less: gain from change in fair value of derivative liabilities (2,628,194 ) (3,626,558 ) Less: gain debt modification (764,999 ) — Numerator for loss from operations per common share - diluted $ (335,006 ) $ (325,704 ) Weighted average common shares outstanding - basic 4,840,797,968 3,128,917,755 Effect of dilutive securities: Convertible notes payable 61,499,214,372 10,330,364,307 Weighted average common shares outstanding - diluted 66,340,012,340 13,459,282,062 Net loss per common share - diluted: $ (0.00 ) $ (0.00 )
Income Taxes	The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”), which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. The Company follows the provision of ASC 740-10 related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits. The Company has adopted ASC 740-10-25, “Definition of Settlement”, which provides guidance on how an entity should determine whether a tax position is effectively settled for the purpose of recognizing previously unrecognized tax benefits and provides that a tax position can be effectively settled upon the completion and examination by a taxing authority without being legally extinguished. For tax positions considered effectively settled, an entity would recognize the full amount of tax benefit, even if the tax position is not considered more likely than not to be sustained based solely on the basis of its technical merits and the statute of limitations remains open. The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they are filed. The Company currently has no federal or state tax examinations nor has it had any federal or state examinations since its inception. The Company’s 2021, 2020 and 2019 tax years may still be subject to federal and state tax examination.
Stock-Based Compensation	Stock-based compensation is accounted for based on the requirements of ASC 718, Share-Based Payment, which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The Financial Accounting Standards Board (“FASB”) also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Pursuant to ASC Topic 505-50, for share-based payments non-employees, compensation expense is determined at the measurement date defined as the earlier of: a) the date at which a commitment for performance by the counterparty to earn the equity instruments is reached or b) the date at which the counterparty’s performance is complete. 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.
Non-Controlling Interests in Consolidated Financial Statements	In December 2007, the FASB issued ASC 810-10-65, “Non-controlling Interests in Consolidated Financial Statements, an amendment of Accounting Research Bulletin No. 51” (“SFAS No. 160”). This ASC clarifies that a non-controlling (minority) interest in a subsidiary is an ownership interest in the entity that should be reported as equity in the consolidated financial statements. It also requires consolidated net income to include the amounts attributable to both the parent and non-controlling interest, with disclosure on the face of the consolidated income statement of the amounts attributed to the parent and to the non-controlling interest. In accordance with ASC 810-10- 45-21, those losses attributable to the parent and the non-controlling interest in subsidiaries may exceed their interests in the subsidiary’s equity. The excess and any further losses attributable to the parent and the non-controlling interest shall be attributed to those interests even if that attribution results in a deficit non-controlling interest balance. During the year ended September 30, 2017, the Company sold 8 Class A units of membership interest in CFTB Movie and assigned 1 Class B unit in CFTB Movie pursuant to a guarantee agreement which resulted in approximately 27% non-controlling interest. On November 14, 2018, the Company sold 1and ¼ Class A units of membership interest in CFTB Movie to a director of the Company for $125,000 increasing the non-controlling interest to approximately 29.9%. As of March 31, 2022 and September 30, 2021, the Company recorded a non-controlling interest balance of $(385,999) and $(375,020), respectively, in connection with the majority-owned subsidiaries, CFTB Movie and CFTB GA as reflected in the accompanying condensed consolidated balance sheet and losses attributable to non-controlling interest of $(9,860) and $(1,621) during the three months ended March 31, 2022 and 2021, respectively, and $(10,979) and $(2,752) during the six months ended March 31, 2022 and 2021, respectively, as reflected in the accompanying condensed consolidated statements of operations.
Revenue Recognition	ASU Topic 606 - Revenue from Contracts with Customers (“ASU 606”), Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. The Company recognized revenue of $1,170 and $2,351 during the three months ended March 31, 2022 and 2021, respectively, and $3,483 and $4,761 during the six months ended March 31, 2022 and 2021, respectively, from streaming music sales. The Company markets their master song recordings through online music streaming websites and recognizes revenues on a net basis once the songs are downloaded by the customer and the performance obligation is satisfied.
Recent Accounting Pronouncements	In August 2020, the FASB issued ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) - Accounting for Convertible Instruments and Contracts on an Entity’s Own Equity. The ASU simplifies accounting for convertible instruments by removing major separation models required under current GAAP. Consequently, more convertible debt instruments will be reported as a single liability instrument with no separate accounting for embedded conversion features. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception, which will permit more equity contracts to qualify for the exceptions. The ASU also simplifies the diluted net income per share calculation in certain areas. The new guidance is effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years, and early adoption is permitted. The Company early adopted ASU 2020-06 during the three months ended December 31, 2021 and it did not have a material effect on the consolidated financial statements. In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40). The new ASU addresses issuer’s accounting for certain modifications or exchanges of freestanding equity-classified written call options. This amendment is effective for all entities, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted. The Company early adopted ASU 2021-04 during the three months ended December 31, 2021 and it did not have a material effect on the consolidated financial statements. In March 2022, the FASB issued ASU 2022-01, Derivatives and Hedging (Topic 815): Fair Value Hedging—Portfolio Layer Method. Current GAAP permits only prepayable financial assets and one or more beneficial interests secured by a portfolio of prepayable financial instruments to be included in a last-of-layer closed portfolio. The amendments in ASU 2022-01 allow 3 non-prepayable financial assets also to be included in a closed portfolio hedged using the portfolio layer method. That expanded scope permits an entity to apply the same portfolio hedging method to both prepayable and non-prepayable financial assets, thereby allowing consistent accounting for similar hedges. The amendments in ASU 2022-01 clarify the accounting for and promote consistency in the reporting of hedge basis adjustments applicable to both a single hedged layer and multiple hedged layers as follows: 1. An entity is required to maintain basis adjustments in an existing hedge on a closed portfolio basis (that is, not allocated to individual assets). 2. An entity is required to immediately recognize and present the basis adjustment associated with the amount of the dedesignated layer that was breached in interest income. In addition, an entity is required to disclose that amount and the circumstances that led to the breach. 3. An entity is required to disclose the total amount of the basis adjustments in existing hedges as a reconciling amount if other areas of GAAP require the disaggregated disclosure of the amortized cost basis of assets included in the closed portfolio. 4. An entity is prohibited from considering basis adjustments in an existing hedge when determining credit losses. For public business entities, amendments in ASU 2022-01 are effective for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, and interim periods within those fiscal years. Early adoption is permitted on any date on or after the issuance of ASU 2022-01 for any entity that has adopted the amendments in ASU 2017-12 for the corresponding period. If an entity adopts the amendments in an interim period, the effect of adopting the amendments related to basis adjustments should be reflected as of the beginning of the fiscal year of adoption (that is, the initial application date). The Company early adopted ASU 2022-01 during the three months ended March 31, 2022 and it did not have a material effect on the consolidated financial statements. Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on the consolidated financial statements upon adoption. The Company does not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to its financial condition, results of operations, cash flows or disclosures.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis	March 31, 2022 September 30, 2021 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Derivative liabilities $ — $ — $ 9,072,890 $ — $ — $ 11,587,761
Schedule of Financial Instruments	Six Months Ended March 31, 2022 (Unaudited) Balance at September 30, 2021 $ 11,587,761 Initial valuation of derivative liabilities included in debt discount 224,000 Initial valuation of derivative liabilities included in derivative expense 123,743 Reclassification of derivative liabilities to gain on debt extinguishment (234,420 ) Change in fair value included in derivative expense (2,628,194 ) Balance at March 31, 2022 $ 9,072,890
Schedule of Basic and Diluted Loss per share	Six Months Ended March 31, 2022 Six Months Ended March 31, 2021 Income (loss) per common share - basic: Net income attributable to All For One Media Corp. $ 1,846,232 $ 2,580,601 Weighted average common shares outstanding - basic 4,840,797,968 3,128,917,755 Net income (loss) per common share - basic: $ 0.00 $ 0.00 Loss per common share - diluted: Net income attributable to All For One Media Corp. $ 1,846,232 $ 2,580,601 Add: interest on debt 1,004,390 493,603 Add: initial derivative expense 123,743 1,236,016 Add: loss (gain) on extinguishment of debt, net 83,822 (1,009,366 ) Less: gain from change in fair value of derivative liabilities (2,628,194 ) (3,626,558 ) Less: gain debt modification (764,999 ) — Numerator for loss from operations per common share - diluted $ (335,006 ) $ (325,704 ) Weighted average common shares outstanding - basic 4,840,797,968 3,128,917,755 Effect of dilutive securities: Convertible notes payable 61,499,214,372 10,330,364,307 Weighted average common shares outstanding - diluted 66,340,012,340 13,459,282,062 Net loss per common share - diluted: $ (0.00 ) $ (0.00 )
Schedule of potentially dilutive common stock equivalents	March 31, 2022 March 31, 2021 Common Stock Equivalents: Stock Warrants 1,600,000 1,600,000 Convertible Notes 61,499,214,372 10,330,364,307 Total 61,500,814,372 10,331,964,307

DISPOSAL OF A SUBSIDIARY (Table

DISPOSAL OF A SUBSIDIARY (Tables)	3 Months Ended
	Mar. 31, 2022
DISPOSAL OF A SUBSIDIARY
Schedule of Disposal of a Subsidiary	January 17, 2020 Assets: Cash $ 150,100 Advances on film rights - related party 199,000 Total assets $ 349,100 Liabilities: Accrued expenses $ 3,260 Note payable 250,000 Total liabilities $ 253,260 Net assets disposed $ 95,840 Cash transferred to parent in exchange for 90% CVPI interest (50,000 ) Loss from sale of subsidiary, CVPI $ 45,840

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2022
CONVERTIBLE NOTES PAYABLE (Tables)
Schedule of Convertible notes payable current	March 31, 2022 September 30, 2021 (Unaudited) Principal amount $ 4,476,736 $ 4,665,641 Less: unamortized debt discount (295,790 ) (706,839 ) Convertible notes payable, net - current $ 4,180,946 $ 3,958,802
Schedule of Fair value of Derivative liabilities	Dividend rate — % Term (in years) 0.01 to 1 year Volatility 130% to 178 % Risk-free interest rate 0.02% to 1.63 %

NOTE AND LOANS PAYABLE (Tables)

NOTE AND LOANS PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2022
NOTE AND LOANS PAYABLE (Tables)
Schedule of notes payable	March 31, 2022 September 30, 2021 (Unaudited) Notes principal amount - related party $ 200,000 $ 200,000 Notes principal amount - unrelated party 482,000 430,000 Less unamortized discount (1,917 ) — Notes payable, net $ 680,083 $ 630,000
Schedule of loans payable	March 31, 2022 September 30, 2021 (Unaudited) Loans principal amount $ 483,500 $ 483,500 Loans payable $ 483,500 $ 483,500

STOCKHOLDERS DEFICIT (Tables)

STOCKHOLDERS DEFICIT (Tables)	3 Months Ended
	Mar. 31, 2022
STOCKHOLDERS DEFICIT (Tables)
Schedule of Outstanding stock warrants	Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life (Years) Balance at September 30, 2021 1,600,000 $ 0.061 2.65 Granted — — — Balance as of March 31, 2022 1,600,000 $ 0.061 2.15 Warrants exercisable as of March 31, 2022 1,600,000 $ 0.061 2.15 Weighted average fair value of warrants granted during the period $ 0.00

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended
	May 31, 2017	Mar. 31, 2022	Sep. 30, 2020	Jun. 22, 2020	Oct. 26, 2015
Ownership percentage				10.00%
Maximum [Member]
Production incentive rate	30.00%
January 2020 [Member] | Carmel Valley Productions, Inc [Member]
Ownership percentage		100.00%
Interest sold in percentage		90.00%
Amount paid to related party		$ 50,000
February 2, 2022 [Member]
Operating agreement description		the Company has 50% interest in BME and shall contribute a total of $1,000,000 of towards the BME capital account payable as follows: (i) $200,000 upon signing hereof of the Operating Agreement and (ii) $800,000 payable on the full execution of recording agreements with five artists to form a recording group, (i.e. boy band). As of March 31, 2022, the $200,000 have not yet been paid.
CFTB [Member]
Ownership percentage		70.00%	70.00%
CFTB [Member] | Asset Exchange Agreements [Member]
Exchange shares of common stock					5,201,500

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Derivative liability	$ 9,072,890	$ 11,587,761
Level 1 [Member]
Derivative liability	0	0
Level 2 [Member]
Derivative liability	0	0
Level 3 [Member]
Derivative liability	$ 9,072,890	$ 11,587,761

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Balance at beginning of year	$ 11,587,761
Initial valuation of derivative liabilities included in debt discount	224,000	$ 763,000
Initial valuation of derivative liabilities included in derivative expense	123,743
Reclassification of derivative liabilities to gain on debt extinguishment	(234,420)
Change in fair value included in derivative expense	(2,628,194)
Balance at end of year	$ 9,072,890

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - shares	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Potentially dilutive common stock equivalents	61,500,814,372	10,331,964,307
Convertible Notes [Member]
Potentially dilutive common stock equivalents	61,499,214,372	10,330,364,307
Stock Warrants [Member]
Potentially dilutive common stock equivalents	1,600,000	1,600,000

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Income (loss) per common share - basic:
Net income attributable to All For One Media Corp.			$ 1,846,232	$ 2,580,601
Weighted average common shares outstanding - basic	5,278,286,069	3,765,872,837	4,840,797,968	3,128,917,755
Net income (loss) per common share - basic:			$ 0	$ 0
Loss per common share - diluted:
Add: interest on debt			$ 1,004,390	$ 493,603
Add: initial derivative expense			123,743	1,236,016
Add: loss (gain) on extinguishment of debt, net			83,822	(1,009,366)
Less: gain from change in fair value of derivative liabilities			(2,628,194)	(3,626,558)
Less: gain debt modification			(764,999)
Numerator for loss from operations per common share - diluted			$ (335,006)	$ (325,704)
Effect of dilutive securities:
Convertible notes payable			61,499,214,372	10,330,364,307
Weighted average common shares outstanding - diluted	5,278,286,069	14,096,237,144	66,340,012,340	13,459,282,062
Net loss per common share - diluted:	$ 0	$ 0	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Nov. 14, 2018	Sep. 30, 2017
Loss attributable to non-controlling interest	$ (9,860)	$ (1,621)	$ (10,979)	$ (2,752)
Non-controlling interest in subsidiary	(385,999)		(385,999)		$ (375,020)
Revenues	1,170	$ 2,351	3,483	$ 4,761
Prepaid expenses and other current assets	20,527		20,527		21,191
CFTB [Member]
Non-controlling interest, percentage						29.90%	27.00%
Membership interest sale						$ 125,000
Maximum [Member]
FDIC insured limit			250,000
Future Services [Member]
Prepaid expenses and other current assets	$ 20,527		$ 20,527		$ 21,191

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021
GOING CONCERN
Net income (loss)	$ (3,507,045)	$ 5,342,298	$ 3,871,868	$ (1,294,019)	$ 1,835,253	$ 2,577,849
Net Cash (used in) Operations					(346,290)	$ (243,372)
Accumulated deficit	(25,722,681)				(25,722,681)		$ (27,568,913)
Working capital deficit	(16,055,151)				(16,055,151)
Stockholders deficit	(16,055,151)				(16,055,151)
Gain on Fair Value Derivative Liabilities					2,628,194
Non Cash Gain Debt					764,999
Note Payable	430,000				430,000
Convertible Notes	$ 1,069,921				$ 1,069,921

DISPOSAL OF A SUBSIDIARY (Detai

DISPOSAL OF A SUBSIDIARY (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021	Jan. 17, 2020
Assets:
Cash			$ 150,100
Advances on film rights - related party (see Note 9)			199,000
Total assets			349,100
Liabilities:
Accrued expenses			3,260
Note payable			250,000
Total current liabilities	$ 16,104,819	$ 18,614,047	253,260
Net assets disposed			95,840
Cash transferred to parent in exchange for 90% CVPI interest			(50,000)
Loss from sale of subsidiary, CVPI			$ 45,840

DISPOSAL OF A SUBSIDIARY (Det_2

DISPOSAL OF A SUBSIDIARY (Details Narrative) - USD ($)	1 Months Ended
	Jun. 22, 2020	Jan. 17, 2020
Sale of Stock, Number of Shares Issued in Transactions	1,000,000
Equity ownership sale percentage	10.00%
Gain on sale of investment	$ 20,000
CVPI [Member]
Equity ownership sale percentage		100.00%
Interest in CVPI		90.00%
Repayment		$ 100,000
Agreement dated		Jul. 24, 2019
Total purchase price		$ 50,000

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Convertible notes payable, net of debt discounts	$ 4,180,946	$ 3,958,802
Convertible Notes Payable [Member]
Principal amount	4,476,736	4,665,641
Less: unamortized debt discount	(295,790)	(706,839)
Convertible notes payable, net of debt discounts	$ 4,180,946	$ 3,958,802

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details 1)	3 Months Ended
	Mar. 31, 2022
Derivative Financial Instruments, Liabilities [Member]
Dividend rate	0.00%
Maximum [Member]
Term (in years)	1 year
Volatility	178.00%
Risk-free interest rate	1.63%
Minimum [Member] | Derivative Financial Instruments, Liabilities [Member]
Term (in years)	3 days
Volatility	130.00%
Risk-free interest rate	0.02%

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Dec. 06, 2021	Jul. 12, 2021	May 03, 2021	Apr. 08, 2021	Apr. 01, 2021	Feb. 03, 2021	Jan. 07, 2021	Jan. 14, 2020	Oct. 09, 2019	Sep. 08, 2019	Sep. 05, 2019	Sep. 04, 2019	Jul. 12, 2019	Apr. 08, 2019	Mar. 15, 2019	Feb. 08, 2019	Feb. 01, 2019	Jan. 09, 2019	Dec. 13, 2018	Nov. 06, 2018	Dec. 23, 2021	Oct. 18, 2021	Sep. 17, 2021	Jul. 27, 2021	Jun. 21, 2021	Feb. 24, 2021	Jul. 24, 2019	May 24, 2019	May 22, 2019	Dec. 28, 2018	Nov. 27, 2018	Nov. 23, 2018	Oct. 31, 2018	Mar. 26, 2018	Sep. 25, 2017	Jul. 18, 2017	Nov. 30, 2018	Feb. 28, 2018	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Proceeds from convertible notes payable, net of issuance cost																																									$ 224,000	$ 763,000
Gain on debt modification																																							$ 0		764,999
Amortization of debt discounts																																									644,182	136,526
Convertible Notes Payable [Member]
Principal amount																																							4,476,736		4,476,736		$ 4,665,641
Debt repayment of principal amount										$ 80,000
Deposit Liabilities, Accrued Interest										4,664
Prepayment penalty										$ 15,336
Convertible Promissory notes [Member]
Proceeds from convertible notes payable, net of issuance cost	$ 112,000	$ 44,000	$ 65,000	$ 145,000	$ 72,000	$ 238,000	$ 315,000	$ 7,200	$ 30,250		$ 209,000	$ 150,000	$ 118,750	$ 50,000							$ 112,000		$ 155,000	$ 45,000	$ 80,000	$ 210,000	$ 135,000	$ 94,000	$ 100,000
Original issuance discount	$ 4,525	$ 1,787	$ 2,650	$ 6,000	$ 3,000	$ 10,000	$ 13,200	$ 800	$ 5,750		$ 11,000	$ 15,000	$ 6,250	$ 4,000	$ 15,000	$ 4,000	$ 14,000	$ 8,000	$ 6,000	$ 2,000	$ 4,525		$ 6,250	$ 1,828	$ 3,250	$ 8,800	$ 10,000	$ 6,000	$ 8,000	$ 11,000	$ 20,750	$ 4,000	$ 16,000
Convertible promissory note, interest rate	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%	12.00%		10.00%	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%	10.00%		10.00%	10.00%	10.00%	10.00%	10.00%	12.00%	10.00%	10.00%	12.00%	10.00%	10.00%
Description of maturity date	The 10% convertible promissory note and all accrued interest is due on December 6, 2022.	The 10% convertible promissory note and all accrued interest is due on July 12, 2022.	The 10% convertible promissory note and all accrued interest is due on May 3, 2022.	The 10% convertible promissory note and all accrued interest is due on April 8, 2022.	The 10% convertible promissory note and all accrued interest is due on April 1, 2022.	The 10%  convertible promissory note and all accrued interest is due on February 3, 2022.	The 10% convertible promissory note and all accrued interest is due on January 7, 2022.	The note is unsecured, bears an interest rate of 10% per annum and matures on January 14, 2021.	The note is unsecured, bears an interest rate of 12% per annum and matured on July 9, 2020.		The note is unsecured, bears an interest rate of 10% per annum (24% default rate) and matured on September 5, 2020.	The note is unsecured, bears an interest rate of 10% per annum and matured on September 4, 2020.	The note is unsecured, bears an interest rate of 10% per annum (24% default rate) and matured on June 12, 2020.	The note is unsecured, bears an interest rate of 10% per annum and matured on April 8, 2020.	The note is unsecured, bears an interest rate of 10% per annum and matured on March 15, 2020.	The note is unsecured, bears an interest rate of 10% per annum and matured on February 8, 2020.		The note is unsecured, bears an interest rate of 10% per annum and matured on January 9, 2020.	The note is unsecured, bears an interest rate of 10% per annum and matured on December 13, 2019.	The note is unsecured, bears an interest rate of 10% per annum (24% default rate) and matured on November 6, 2019.	The 10% convertible promissory note and all accrued interest is due on December 23, 2022.		The 10% convertible promissory note and all accrued interest is due on September 17, 2022.	The 10% convertible promissory note and all accrued interest is due on July 27, 2022.	The 10% convertible promissory note and all accrued interest is due on June 21, 2022.	The 10% convertible promissory note and all accrued interest is due on February 24, 2022.	The note is unsecured, bears an interest rate of 10% per annum and matured on July 24, 2020.	The note is unsecured, bears an interest rate of 12% per annum and matured on February 20, 2020.	The note is unsecured, bears an interest rate of 10% per annum and matured on May 22, 2020.	The note is unsecured, bears an interest rate of 10% per annum (24% default rate) and matured on December 28, 2019.	The note is unsecured, bears an interest rate of 12% per annum and matured on May 27, 2019.	The note was unsecured, bears an interest rate of 10% per annum and matured on November 23, 2019.	The note is unsecured, bears an interest rate of 10% per annum (24% default rate) and matured on October 31, 2019.
Convertible notes payable description	The note is unsecured and bears interest at the rate of 10% per annum from the issuance date thereof until the note is paid. The note holder shall have the right to convert the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note are unsecured and bears interest at the rate of 10% per annum from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note is unsecured and bears interest at the rate of 10% per annum (24% default rate) from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note is unsecured and bears interest at the rate of 10% per annum (24% default rate) from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note is unsecured and bears interest at the rate of 10% per annum (24% default rate) from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note is unsecured and bears interest at the rate of 10% per annum (24% default rate) from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note is unsecured and bears interest at the rate of 10% per annum (24% default rate) from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of this note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note holder has the right to convert beginning on the date which is the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is the lesser of (1) lowest 25 trading days prior to the date of this note or (2) 50% of the lowest closing price during the last 25 trading days immediately preceding the conversion date. If the conversion price is less than $0.10 at any time after the issue date, the principal amount of the note shall increase by $15,000 and the conversion price shall decrease to 30% instead of 50%. During the first 90 to 180 days following the date of this note, the Company had the right to prepay the principal and accrued but unpaid interest due under this note, together with any other amounts that the Company may owe the holder under the terms of this note, at a premium ranging from 135% to 150% as defined in the note agreement. After this initial 180-day period, the Company had no right to prepay the note.		The note holder shall have the right to convert on the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 55% of the lowest trading price during the 20 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 130% to 145% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of this note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note holder shall have the right to convert on the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 55% of the lowest trading price during the 20 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 130% to 145% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note is unsecured and bears interest at the rate of 10% per annum from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 134% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The 10% convertible promissory notes and all accrued interest are due one year from the date of issuance. The note are unsecured and bears interest at the rate of 10% per annum (24% default rate) from the issuance date thereof until the notes are paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 54% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date.	The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 134% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 134% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 100% to 136% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note is unsecured and bears interest at the rate of 10% per annum from the issuance date thereof until the note is paid. The note holder shall have the right to convert the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.		The note is unsecured and bears interest at the rate of 10% per annum from the issuance date thereof until the note is paid. The note holder shall have the right to convert the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note is unsecured and bears interest at the rate of 10% per annum from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note is unsecured and bears interest at the rate of 10% per annum (24% default rate) from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note is unsecured and bears interest at the rate of 10% per annum (24% default rate) from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note is unsecured and bears interest at the rate of 12% per annum from the issuance date thereof until the note is paid. The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 61% of the average of the lowest 2 trading prices during the 10 prior trading days immediately preceding including the day of the conversion date. During the first 30 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 140% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of this note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 128% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 110% to 134% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.	The note holder shall have the right to convert beginning on the date which was 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 90 to 180 days following the date of these notes, the Company had the right to prepay the principal and accrued but unpaid interest due under these notes, together with any other amounts that the Company may owe the holder under the terms of these notes, at a premium ranging from 125% to 140% as defined in the note agreement. After this initial 180-day period, the Company had no right to prepay the note.	The note holder shall have the right to convert beginning on the date which was 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 60% of the lowest trading price during the 18 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of these notes, the Company had the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 100% to 136% as defined in the note agreement. After this initial 180-day period, the Company had no right to prepay the note.	The note holder shall have the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 55% of the lowest trading price during the 15 prior trading days immediately preceding including the day of the conversion date. During the first 60 to 180 days following the date of the note, the Company has the right to prepay the principal and accrued but unpaid interest due under the note, together with any other amounts that the Company may owe the holder under the terms of the note, at a premium ranging from 115% to 138% as defined in the note agreement. After this initial 180-day period, the Company does not have a right to prepay the note.		The note holder had the right to convert beginning on the date which is the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is the lower of (1) 50% of the volume weighted average price of the Company’s common stock during the last 20 trading days prior to the date of conversion or (2) 50% of the lowest closing price during the last 20 trading days immediately preceding the conversion date. During the first 90 to 180 days following the date of this note, the Company had the right to prepay the principal and accrued but unpaid interest due under this note, together with any other amounts that the Company may owe the holder under the terms of this note, at a premium ranging from 135% to 150% as defined in the note agreement. After this initial 180-day period, the Company had no right to prepay the note.
Principal amount	$ 116,525	$ 45,787	$ 67,650	$ 151,000	$ 75,000	$ 248,000	$ 328,200	$ 8,000	$ 36,000		$ 220,000	$ 165,000	$ 125,000	$ 54,000	$ 350,000	$ 110,000	$ 90,000	$ 163,000	$ 150,000	$ 120,000	$ 116,525		$ 161,250	$ 46,828	$ 83,250	$ 218,800	$ 145,000	$ 100,000	$ 108,000	$ 240,000	$ 250,000	$ 140,000	$ 250,000
Maturity date	Dec. 6, 2022	Jul. 12, 2022	May 3, 2022	Apr. 8, 2022	Apr. 1, 2022	Feb. 3, 2022	Jan. 7, 2022	Jan. 14, 2021	Jul. 9, 2020		Sep. 5, 2020	Sep. 4, 2020	Jun. 12, 2020		Mar. 15, 2020	Feb. 8, 2020		Jan. 9, 2020	Dec. 13, 2019	Nov. 6, 2019			Sep. 17, 2022	Jul. 27, 2022	Jun. 21, 2022	Feb. 24, 2022	Jul. 24, 2020	Feb. 20, 2020	May 22, 2020	Dec. 28, 2019	May 27, 2019	Nov. 23, 2019	Oct. 31, 2019
Net of discount	$ 4,525	$ 1,787	$ 2,650	$ 6,000	$ 3,000	$ 10,000	$ 13,200														$ 4,525		$ 6,250	$ 1,828	$ 3,250	$ 8,800
Fair values of the embedded conversion option																																									347,743
Allocated as debt discount																																									224,000
Derivative expense																																									123,743
Gain from change in derivative liabilities fair value																																									2,628,194
Amortization of debt discounts																																									644,183	136,526
Unamortized debt discount																																							295,790		295,790				$ 706,839
Convertible Promissory Note Two [Member]
Original issuance discount																																		$ 20,000
Convertible promissory note, interest rate																																		10.00%
Description of maturity date																																		The Notes bears an interest rate of 10% per annum (24% default rate) and matured one year from the date of issuance and.
Principal amount																																		$ 80,000
Note past maturity but not in default																																		80,000
September 2017 [Member]
Principal balance																																							190,248		190,248		190,248
Default penalty on acrrued interest																																												$ 80,248
December 23, 2021 [Member]
Accrued interest related to the convertible notes payable																																							1,286,491		1,286,491		1,587,435
Interest expense related to the convertible notes payable																																							153,741	$ 227,401	313,923	$ 465,655
Principal balance																																							116,525		116,525		116,525
On May 24, 2019 [Member]
Principal balance																																							100,000		100,000		100,000
Gain on debt modification																																									16,137
On July 12, 2019 [Member]
Principal balance																																							137,500		137,500		137,500
Default penalty on acrrued interest																																												12,500
On September 5, 2019 [Member]
Principal balance																																							239,100		239,100		$ 239,100
Default penalty on acrrued interest																																												22,000
Common stock issued upon conversion, Shares																																											118,918,182
Common stock issued upon conversion, Amount																																											$ 2,900
Debt conversion converted, accrued interest																																											370
On October 9, 2019 [Member]
Principal balance																																							51,000		51,000		51,000
Default penalty on acrrued interest																																												15,000
Granted warrant to common stock									1,200,000
Warrant expire date									5 years
Warrant exercise price									$ 0.015
Fair value of the warrants									$ 10,616
On February 3, 2021 [Member]
Principal balance																																							248,000		248,000		248,000
On February 24, 2021 [Member]
Principal balance																																							218,800		218,800		218,800
April 1, 2021 [Member]
Principal balance																																							75,000		75,000		75,000
April 8, 2021 [Member]
Principal balance																																							151,000		151,000		151,000
May 3, 2021 [Member]
Principal balance																																							67,650		67,650		67,650
June 21, 2021 [Member]
Principal balance																																							83,250		83,250		83,250
July 12, 2021 [Member]
Principal balance																																							45,787		45,787		45,787
July 27, 2021 [Member]
Principal balance																																							46,828		46,828		46,828
September 17, 2021 [Member]
Principal balance																																							161,250		161,250		161,250
December 6, 2021 [Member]
Principal balance																																							116,525		116,525		116,525
July 2017 [Member]
Principal balance																																							121,518		121,518		121,518
Default penalty on acrrued interest																																												$ 43,487
Common stock issued upon conversion, Shares																																												5,665,900
Debt conversion converted, accrued interest																																												$ 5,126
Conversion fees																																												1,000
On November 6, 2018 [Member]
Principal balance																																											132,000
Gain on debt modification																																									$ 46,509
Default penalty on acrrued interest																																												12,000
Common stock issued upon conversion, Shares																																									918,587,164
Debt conversion converted, accrued interest																																									$ 37,918
Debt conversion converted amount, principal																																									120,000
Debt conversion converted amount, fees																																									2,100
On November 27, 2018 [Member]
Principal balance																																							330,556		$ 330,556		$ 330,556
Default penalty on acrrued interest																																												$ 115,294
Common stock issued upon conversion, Shares																																									296,870,683		493,005,626	635,470,205
Debt conversion converted, accrued interest																																											$ 33,142	$ 1,511
Debt conversion converted amount, principal																																									$ 56,780			34,738
Debt conversion converted amount, fees																																									2,000		2,000	9,500
On December 28, 2018 [Member]
Principal balance																																							240,000		240,000		264,000
Gain on debt modification																																									93,019
Default penalty on acrrued interest																																												24,000
In September 2017 [Member] | Convertible Promissory notes [Member]
Principal balance																																			$ 110,000
Original issuance discount																																			$ 11,000
Convertible promissory note, interest rate																																			12.00%
Description of maturity date																				The note is unsecured, bears an interest rate of 10% per annum (24% default rate) and matured on November 6, 2019.															The note is unsecured, bears an interest rate of 12% per annum (24% default rate) and matured in June 2018.
On March 26, 2018 [Member]
Principal balance																																							0		0		$ 5,875
Gain on debt modification																																									14,074
Default penalty on acrrued interest																																												$ 5,875
Common stock issued upon conversion, Shares																																											87,787,912	817,526,314
Common stock issued upon conversion, Amount																																											$ 21,900	$ 58,100
Debt conversion converted, accrued interest																																		6,409									10,055
On October 31, 2018 [Member]
Principal balance																																							15,000		15,000		$ 126,780
Gain on debt modification																																									$ 90,196
Default penalty on acrrued interest																																												25,000
Common stock issued upon conversion, Shares																																									626,982,742		835,656,596
Debt conversion converted, accrued interest																																									$ 27,163		$ 61,513
Debt conversion converted amount, principal																																									86,780		148,220
Debt conversion converted amount, fees																																									2,100
On November 23, 2018 [Member]
Principal balance																																							140,000		140,000		154,000
Gain on debt modification																																									54,261
Default penalty on acrrued interest																																												14,000
On December 13, 2018 [Member]
Principal balance																																							150,000		150,000		165,000
Gain on debt modification																																									58,137
Default penalty on acrrued interest																																												15,000
On January 9, 2019 [Member]
Principal balance																																							163,000		163,000		179,300
Gain on debt modification																																									62,589
Default penalty on acrrued interest																																												16,300
On February 1, 2019 [Member]
Principal balance																																							0		0		$ 9,000
Gain on debt modification																																									21,568
Default penalty on acrrued interest																																												9,000
Common stock issued upon conversion, Shares																																											319,673,835
Debt conversion converted, accrued interest																																											$ 30,837
Debt conversion converted amount, principal																																											90,000
On February 8, 2019 [Member]
Principal balance																																							110,000		110,000		121,000
Gain on debt modification																																									40,755
Default penalty on acrrued interest																																												11,000
On March 15, 2019 [Member]
Principal balance																																							350,000		350,000		385,000
Gain on debt modification																																									124,015
Default penalty on acrrued interest																																												35,000
On April 8, 2019 [Member]
Principal balance																																							54,000		54,000		59,400
Gain on debt modification																																									18,551
Default penalty on acrrued interest																																												5,400
On May 22, 2019 [Member]
Principal balance																																							108,000		108,000		118,800
Gain on debt modification																																									34,968
Default penalty on acrrued interest																																												10,800
On July 24, 2019 [Member]
Principal balance																																							145,000		145,000		159,500
Gain on debt modification																																									42,843
Default penalty on acrrued interest																																												14,500
On September 4, 2019 [Member]
Principal balance																																							165,000		165,000		181,500
Gain on debt modification																																									45,639
Default penalty on acrrued interest																																												$ 16,500
January 14, 2020 [Member]
Principal balance																																							8,000		8,000		8,800
Gain on debt modification																																									1,738
Default penalty on acrrued interest																																											800
On January 7, 2021 [Member]
Principal balance																																							$ 328,200		328,200		328,200
On October 18, 2021 [Member]
Gain on debt modification																																									$ 764,999
Default penalty on acrrued interest																						$ 549,824																					$ 800
Principal amount																						$ 215,175												$ 80,000
July 2017 One [Member] | Convertible Promissory notes [Member]
Common stock issued upon conversion, Shares																																					3,324,200	800,000
Debt conversion converted amount, principal																																					$ 27,366	$ 4,603
Debt conversion converted amount, fees																																					1,000	1,000
Debt conversion converted amount, accrued interest																																					$ 16,621	$ 7,197
July 2017 [Member] | Convertible Notes Payable [Member]
Original issuance discount																																				$ 11,000
Convertible promissory note, interest rate																																				0.12%
Conversion price description																																				The note is unsecured and bears interest at the rate of 12% per annum (24% default rate) and matured in April 2018. The note holder had the right to convert beginning on the date which is 180 days following the issuance date the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price equal to a price which is 50% of the volume weighted average price of the Company’s common stock during the 20 trading days immediately preceding the conversion date. During the first 30 to 180 days following the date of the notes, the Company had the right to prepay the principal and accrued but unpaid interest due under these notes, together with any other amounts that the Company may owe the holder under the terms of these notes, at a premium ranging from 115% to 135% as defined in the note agreements. After this initial 180-day period, the Company had no right to prepay the note.
Principal borrowings																																				$ 110,000
Default interest rate																																				24.00%
March 2018 [Member] | Convertible Promissory Note Three [Member]
Conversion price description																																		The note holder shall have the right to convert beginning on the issuance date, the outstanding principal amount and accrued but unpaid interest into the Company’s common stock at a conversion price to a price which is 52% of the lowest trading price of the Company’s common stock during the 18 prior trading days including the day of the conversion date.

NOTE AND LOANS PAYABLE (Details

NOTE AND LOANS PAYABLE (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
RELATED PARTY TRANSACTIONS
Note payable - related party	$ 200,000	$ 200,000
Notes principal amount - unrelated party	482,000	430,000
Less unamortized discount	1,917	0
Loans payable, net	$ 680,083	$ 630,000

NOTE AND LOANS PAYABLE (Detai_2

NOTE AND LOANS PAYABLE (Details 1) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
CONVERTIBLE NOTES PAYABLE (Tables)
Loans principal amount	$ 483,500	$ 483,500
Loans payable	$ 483,500	$ 483,500

NOTE AND LOANS PAYABLE (Detai_3

NOTE AND LOANS PAYABLE (Details Narrative) - USD ($)	Mar. 15, 2022	Sep. 16, 2019	Jul. 16, 2019	Jan. 31, 2018	Dec. 01, 2017	Jul. 31, 2017	Jun. 30, 2017	Mar. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2020	Dec. 31, 2021	Oct. 29, 2021	Sep. 30, 2021	Jul. 16, 2021	Sep. 27, 2019	Jul. 18, 2017
Loan payable net								$ 475,000	$ 475,000					$ 475,000
Advance of outstanding balance								2,500	2,500					2,500
Notes payable								430,000	430,000
Notes payable								$ 480,083	480,083					430,000
Interest expense									4,200	$ 2,000
Board of Directors [Member]
Maturity date description								maturity date of August 13, 2033
Principal amount								$ 11,000	11,000				$ 50,000
Repayment of related party											$ 5,000
C F T B G A [Member]
Loan payable net												$ 25,000
Principal amount						$ 98,465
Paid Amount						25,000
CFTB Movie and CFTB GA [Member]
Interest rate															6.00%
Number of promissory note		two
Notes currently in default for non-payment															$ 250,000
DefaultInterest rate															16.00%
CFTB Movie and CFTB GA [Member] | Minimum [Member]
Interest rate															6.00%
CFTB Movie and CFTB GA [Member] | Maximum [Member]
Interest rate															16.00%
CVPI [Member]
Proceeds received from related party								2,500
Principal balance								6,000	6,000					6,000
CFTB Movie [Member]
Promissory note																$ 100,000
Loan Agreement [Member] | C F T B G A [Member]
Proceeds from loan						500,000
Loan Agreement [Member] | Lender Concentration Risk [Member] | C F T B G A [Member]
Loan payable net						475,000
Notes payable						25,000
Loan amount						500,000
Initial proceeds received						$ 300,000
Net profit in movie						50.00%
Repayment of loan						$ 475,000
Ownership percentage decrease						37.00%
Remaining ownership percentage						50.00%
Description of maturity date						if such additional loan was not paid within 90 days.
Capitalized interest						$ 25,000
Corresponding increase in debt						25,000
January 2018 [Member] | C F T B G A [Member]
Interest rate				12.00%
Principal amount				$ 11,250
First Installment [Member] | CFTB Movie and CFTB GA [Member]
Notes payable periodic payment		$ 6,014
Notes Payable [Member]
Accrued interest								67,342	67,342					30,658
Notes payable								430,000	430,000					430,000
Interest expense								36,685
Promissory Note [Member] | Settlement Agreement [Member] | Lender [Member]
Accrued interest								258,250	258,250
Aggregate principal borrowing			$ 509,715
Debt instrument outstanding balance		$ 767,965
Description Settlement Agreement		the Parties agreed to settle the outstanding balance of $767,965 for a settlement payment of $430,000 of which $250,000 was paid in cash and $180,000 in form of a 24-month interest free promissory which matured on September 16, 2021
Interest rate															16.00%
Gain from extinguishment of debt		$ 337,965
Promissory Note [Member] | Settlement Agreement [Member] | Noteholder [Member]
Repayment of related party		125,000
Promissory Note [Member] | Settlement Agreement [Member] | Former Director[Member]
Repayment of related party		$ 125,000
Promissory Note [Member] | July 1, 2020 [Member]
Annual installments								1,000	1,000
July 2017 [Member] | Convertible Notes Payable [Member]
Proceeds from loan							$ 350,000
Original issuance discount							$ 50,000
DefaultInterest rate																	24.00%
June 2017 [Member] | Secured Notes [Member] | Loan Agreement [Member] | CFTB Movie [Member]
Note interest rate							22.00%
Notes payable							$ 400,000
Maturity date description							The 12% secured note and all accrued interest was due on August 15, 2017.
December 1, 2017 [Member] | Secured Notes [Member] | Extension Agreement [Member] | CFTB Movie [Member]
Loan fees					$ 25,000
Maturity date					Dec. 1, 2017
On March 15, 2022 [Member] | Securities Purchase Agreement SPA [Member]
Aggregate principal borrowing								104,000
Aggregate original issue discount								$ 4,000
Interest rate								10.00%
On March 15, 2022 [Member] | Promissory Note 1 [Member] | Securities Purchase Agreement SPA [Member]
Original issuance discount								$ 2,000	$ 2,000
Principal amount	$ 52,000
Net proceeds received	$ 50,000
Due Date	Mar. 15, 2023
July 2017 And August 2017 [Member] | Loan Agreement [Member] | C F T B G A [Member]
Proceeds from loan						$ 450,000
Affiliated Company [Member] | April 1, 2018 [Member]
Note interest rate								5.00%	5.00%
Due to Affilated								$ 200,000	$ 200,000
Notes payable								200,000	200,000					200,000
Accrued interest								$ 39,205	$ 39,205					$ 34,219

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Apr. 30, 2018
Working capital due to related party			$ 6,517
Common stock shares issued for compensation services	20,000
Advance to related parties	$ 6,517		6,517
Promissory Notes [Member]
Principal amount					$ 200,000
Debt instrument, interest rate stated percentage					5.00%
Chief Executive Officer [Member]
Advance to related parties	6,517		6,517	$ 1,201
Accrued expenses for services	125,000		125,000
Payment of writer fee	25,000
Payment of producer fee	100,000
December 2015 [Member]
Monthly base rent	1,000
Rent expense	6,000	$ 6,000
Accrued rent	30,500		27,500
Maximum [Member]
Accrued rent balance	30,500		27,500
Base salary per month	5,000
Mr. Brian Lukow [Member]
Accrued salaries	79,055		81,556
Mr. Brian Lukow [Member] | October Two Thousand Fifteen [Member]
Compensation expenses	$ 5,000
Common stock shares issued for compensation services	20,000
Advance to related parties			5,316
Accrued salaries	$ 79,055		$ 81,556

STOCKHOLDERS DEFICIT (Details)

STOCKHOLDERS DEFICIT (Details)	6 Months Ended
	Mar. 31, 2022$ / sharesshares
Number of Warrants
Beginning Outstanding | shares	1,600,000
Ending Balance Outstanding shares | shares	1,600,000
Ending balance, exercisable shares | shares	1,600,000
Weighted Average Exercise Price
Beginning Outstanding	$ 0.061
Ending balance, outstanding	0.061
Ending balance, exercisable per shares	0.061
Weighted average fair value of warrants granted during the period	$ 0
Weighted Average Remaining Contractual Life (Years)
Weighted average remaining contractual terms of share Outstanding Beginning	2 years 7 months 24 days
Weighted average remaining contractual terms of share granted	0 years
Weighted average remaining contractual terms of share Outstanding	2 years 1 month 24 days
Weighted average remaining contractual terms of share exercisable ending	2 years 1 month 24 days

STOCKHOLDERS DEFICIT (Details N

STOCKHOLDERS DEFICIT (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Oct. 31, 2019	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2020	Sep. 30, 2021
Authorized common stock description				4,200,000,000 to 19,000,000,000 shares
Common stock, outstanding		5,834,940,335		5,834,940,335			4,189,226,425
Unissued shares of common stock		7,646,337		7,646,337
Warrants to purchase common stock	1,200,000
Amortization of common stock issued for prepaid services		$ 6,666
Deferred compensation cost		13,334		$ 13,334
Loss from extinguishment of debt		$ (35,252)	$ 4,289,481	(83,822)	$ 3,626,558
Stock based compensation				$ 53	$ 144
Chief Executive Officer [Member]
Common stock issued for services, shares				120,000	120,000
Common stock issued for services, amount				$ 44	$ 120
Stock based compensation				$ 44	$ 120
2017 Stock Incentive Plan [Member]
Capital stock, shares authorized		1,000,000		1,000,000
Warrant [Member]
Derivative fair value						$ 400,000
Debt discount						$ 10,616
Volatility percentage	190.00%
Risk free interest rate	1.40%
Exercise price	0.015
Per warrant value on grant date	$ 0.013
Total warrant value	$ 10,616
Note Holder [Member]
Common stock fair value, per share		$ 0.0001	$ 0.0009	$ 0.0001	$ 0.0009
Fair value ranging description				The Company valued these shares of common stock at the fair value ranging from $0.0002 to $0.0008 per share	The Company valued these shares of common stock at the fair value ranging from $0.0009 to $0.0027 per share
Derivative fair value		$ 234,420	$ 5,188,827	$ 234,420	$ 5,188,827
Net (loss) from extinguishment of debt, related to note conversions				83,822	3,432,734
Loss from extinguishment of debt				(318,242)	(1,756,092)
Common stock share issued, fair value		594,302	2,113,905	594,302	2,113,905
Principal Amount		206,780	234,052	206,780	234,052
Accrued interest		$ 65,080	$ 121,761	$ 65,080	$ 121,761
Common stock issued upon conversion, Shares				1,545,569,906	1,793,189,424
Conversion fees				$ 4,200	$ 2,000
Maximum [Member]
Volatility percentage		178.00%
Risk free interest rate		1.63%
Two Consultants
Common stock fair value, per share		$ 0.0002		$ 0.0002
Aggregate grant date fair value		$ 20,000		$ 20,000
Amortization of common stock issued for prepaid services		6,666
Deferred compensation cost		$ 13,334		$ 13,334
CEO [Member] | Minimum [Member]
Common stock fair value, per share		$ 0.0002	$ 0.0001	$ 0.0002	$ 0.0001
CEO [Member] | Maximum [Member]
Common stock fair value, per share		0.0008	0.0015	0.0008	0.0015
Two Directors | Minimum [Member]
Common stock fair value, per share		0.0002	0.0002	0.0002	0.0002
Two Directors | Maximum [Member]
Common stock fair value, per share		$ 0.0008	$ 0.0015	$ 0.0008	$ 0.0015
Two Director [Member]
Common stock issued for services, shares				24,000	24,000
Common stock issued for services, amount				$ 9	$ 24
Stock based compensation				$ 9	$ 24

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Mar. 14, 2022	Feb. 02, 2022	Oct. 15, 2015	Feb. 16, 2018	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2017	Oct. 31, 2015
Cash paid							$ 15,000
Issued aggregate shares of common stock	100,000,004
Aggregate grant date fair value	$ 20,000
Additional issued aggregate shares of common stock	299,999,997
Accrued value common stock for services completion, amount					$ 4,000
Deferred compensation cost					13,334
Amortization of common stock issued for prepaid services					6,666
Mr. Brian Lukow [Member]
Accrued salaries					79,055	$ 81,556
Mr. Brian Lukow [Member] | October Two Thousand Fifteen [Member]
Accrued salaries					79,055	$ 81,556
BME
Payment for signing operating agreement		$ 200,000
Total contribute amount		$ 1,000,000
Interest on contribute rate		50.00%
Payment for recording agreemnet		$ 800,000
Contribution expenses paid					5,000
Contribution not yet paid					200,000
Corporate director agreements [Member] | Mr. Brian Lukow [Member]
Compensation for services shares per month								2,000
Corporate director agreements [Member] | Mr. Gold [Member]
Compensation for services shares per month								2,000
Corporate director agreements [Member] | Ms OBrien [Member]
Compensation for services shares per month								20,000
October 2016 [Member] | Consulting Agreements [Member]
Cash paid					$ 15,000
Accrued value common stock for services completion, shares					100,000
Remaining in shares					100,000
Employment Agreement [Member] | Mr. Brian Lukow [Member]
Compensation for services shares per month								2,000
Compensation for services value per month								$ 5,000
Employment agreement descriptions				the Company amended this Employment Agreement to increase Mr. Lukow’s base salary from $5,000 to $8,000 per month
Commission fee percentage			10.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Apr. 05, 2022	Jan. 14, 2020	Sep. 04, 2019	Apr. 08, 2019	Jul. 24, 2019	May 22, 2019	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Common stock, per shares price							$ 0.0002		$ 0.0002
Common stock shares issued during the period									24,000
Fair value of common stock shares									$ 4
Convertible note principal balance		$ 8,000	$ 165,000	$ 54,000	$ 145,000	$ 108,000
Gain on debt extinguishment							$ (35,252)	$ 4,289,481	(83,822)	$ 3,626,558
GS Capital Partners, LLC
Convertible note principal balance	$ 100,000
Description of amendment of convertible notes	The Amendment provides for (i) the removal the Note’s conversion features in its entirety and (ii) a payoff covenant whereby the Company agreed to use 25% of the net proceeds received in any capital raise equal to $300,000 or more to repay the outstanding balance of the Note
Gain on debt extinguishment	$ 106,246								$ 532,558