Theralink (THER) 10-K 13 Jan 22 2021 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2021	Jan. 13, 2022	Mar. 31, 2021
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--09-30
Entity File Number	000-52218
Entity Registrant Name	Theralink Technologies, Inc.
Entity Central Index Key	0001362703
Entity Tax Identification Number	20-2590810
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	15000 W. 6th Avenue
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Golden
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80401
City Area Code	(720)
Local Phone Number	420-0074
Title of 12(b) Security	Common Stock, Par Value $0.0001
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 1.5
Entity Common Stock, Shares Outstanding		5,582,386,896
ICFR Auditor Attestation Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2021	Sep. 30, 2020
CURRENT ASSETS:
Cash	$ 314,151	$ 1,779,283
Other receivable	23,044	15,000
Prepaid expenses and other current assets	219,496	191,253
Marketable securities	11,000	11,100
Laboratory supplies	71,062	71,335
Total Current Assets	638,753	2,067,971
OTHER ASSETS:
Property and equipment, net	698,927	744,822
Finance right-of-use assets, net	111,323	157,691
Operating right-of-use asset, net	168,664	206,203
Security deposits	20,909	19,464
Total Assets	1,638,576	3,196,151
CURRENT LIABILITIES:
Accounts payable	1,018,797	617,218
Accounts payable - related party	3,714
Accrued liabilities	71,077	56,728
Accrued liabilities - related party	18,000
Accrued compensation	186,177	32,791
Accrued director compensation	132,500	72,500
Deferred revenue	135,150
Notes payable - related party	100,000
Notes payable - current	1,000	1,000
Financing lease liability - current	47,730	42,234
Operating lease liability - current	42,411	35,943
Insurance payable	118,294	63,675
Subscription payable	1,350,000
Contingent liabilities	71,240	64,040
Assumed liabilities of discontinued operations		204,608
Total Current Liabilities	3,296,090	1,190,737
LONG-TERM LIABILITIES:
Financing lease liability	88,385	136,116
Operating lease liability	134,482	176,893
Convertible debt - related party, net of discount	64,981
Total Liabilities	3,583,938	1,503,746
STOCKHOLDERS’ DEFICIT:
Common stock: $0.0001 par value, 12,000,000,000 shares designated; 5,124,164,690 issued and outstanding at September 30, 2021 and 2020, respectively	512,416	512,416
Additional paid-in capital	44,368,077	42,367,577
Accumulated deficit	(49,825,855)	(43,187,588)
Total Stockholders’ Deficit	(4,945,362)	(307,595)
Total Liabilities and Stockholders’ Deficit	1,638,576	3,196,151
Series E Preferred Stock [Member]
LONG-TERM LIABILITIES:
Temporary equity	2,000,000	2,000,000
Series F Preferred Stock [Member]
LONG-TERM LIABILITIES:
Temporary equity	1,000,000
Series A Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT:
Preferred stock
Series C One Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT:
Preferred stock
Series C-2 Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT:
Preferred stock
Series D-1 Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT:
Preferred stock
Series D-2 Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT:
Preferred stock

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Preferred stock, par or stated value per share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	26,667	26,667
Common stock, par or stated value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	12,000,000,000	12,000,000,000
Common stock, shares, issued	5,124,164,690	5,124,164,690
Common stock, shares, outstanding	5,124,164,690	5,124,164,690
Series E Preferred Stock [Member]
Temporary equity, par or stated value per share	$ 0.0001	$ 0.0001
Temporary equity, shares authorized	2,000	2,000
Temporary equity, shares issued	1,000	1,000
Temporary equity, shares outstanding	1,000	1,000
Temporary equity, liquidation preference	$ 2,013,151	$ 2,006,120
Series F Preferred Stock [Member]
Temporary equity, par or stated value per share	$ 0.0001	$ 0.0001
Temporary equity, shares authorized	2,000	2,000
Temporary equity, shares issued	500
Temporary equity, shares outstanding	500
Temporary equity, liquidation preference	$ 1,006,728
Series A Preferred Stock [Member]
Preferred stock, par or stated value per share		$ 0.0001
Preferred Stock, Shares Authorized		1,333
Preferred Stock, Shares Outstanding		667
Series C One Preferred Stock [Member]
Preferred stock, par or stated value per share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	3,000	3,000
Preferred Stock, Shares Outstanding	2,966.2212	2,966.2212
Preferred Stock, Shares Issued	2,966.2212	2,966.2212
Series C-2 Preferred Stock [Member]
Preferred stock, par or stated value per share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	6,000	6,000
Preferred Stock, Shares Outstanding	4,916.865	4,916.865
Preferred Stock, Shares Issued	4,916.865	4,916.865
Series D-1 Preferred Stock [Member]
Preferred stock, par or stated value per share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	1,000	1,000
Preferred Stock, Shares Outstanding
Preferred Stock, Shares Issued
Series D-2 Preferred Stock [Member]
Preferred stock, par or stated value per share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	4,360	4,360
Preferred Stock, Shares Outstanding
Preferred Stock, Shares Issued

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
REVENUES, NET	$ 505,604	$ 181,229
COST OF REVENUE	117,456	52,587
GROSS PROFIT	388,148	128,642
OPERATING EXPENSES:
Professional fees	903,932	925,626
Consulting fee - related party		70,125
Compensation expense	2,259,273	1,285,858
Licensing fees	131,469	51,670
General and administrative expenses	2,659,453	1,152,153
Total Operating Expenses	5,954,127	3,485,432
LOSS FROM OPERATIONS	(5,565,979)	(3,356,790)
OTHER INCOME (EXPENSE):
Interest expense, net	(121,094)	(31,218)
Gain on debt extinguishment, net	227,294	165,439
Unrealized loss on marketable securities	(100)	(6,900)
Gain (loss) on exchange rate, net	(22,686)	49,202
Gain on disposal of subsidiary	1,000
Gain on dissolution of subsidiary	9,916
Other income		10,000
Total Other Income, net	94,330	186,523
NET LOSS	(5,471,649)	(3,170,267)
NET LOSS ATTRIBUTABLE TO COMMON SHAREHOLDERS	$ (6,638,267)	$ (5,176,387)
NET LOSS PER COMMON SHARE:
Basic and Diluted	$ 0	$ (0.06)
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic and Diluted	5,369,618,049	84,657,988
Series E Preferred Stock [Member]
OTHER INCOME (EXPENSE):
Series F preferred stock dividend and deemed dividend	$ (159,890)	$ (2,006,120)
Series F Preferred Stock [Member]
OTHER INCOME (EXPENSE):
Series F preferred stock dividend and deemed dividend	$ (1,006,728)

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders' Deficit - USD ($)	Preferred Stock [Member]	Preferred Stock [Member]Preferred Stock Series D One [Member]	Preferred Stock [Member]Series A Preferred Stock [Member]	Preferred Stock [Member]Preferred Stock Series C-1 [Member]	Preferred Stock [Member]Preferred Stock Series C Two [Member]	Preferred Stock [Member]Preferred Stock Series D Two [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Sep. 30, 2019								$ 37,378,841	$ (38,011,201)	$ (632,360)
Beginning balance, shares at Sep. 30, 2019		992
Preferred stock issued for cash								2,590,000		2,590,000
Preferred stock issued for cash, shares		7
Preferred stock issued upon debt conversions								217,215		217,215
Preferred stock issued upon conversion of accounts payable and accrued liabilities								459,153		459,153
Preferred stock issued upon conversion of accounts payable and accrued liabilities, shares		1
Recapitalization resulting from the Asset Sale Transaction (see Note 3)							$ 140	246,516		246,656
Recapitalization resulting from the Asset Sale Transaction (see Note 3), shares			667	2,966	4,917	4,121	1,398,070
Common stock issued for upon conversion of Series D-1 preferred stock							$ 508,155	(508,155)
Common stock issued for upon conversion of Series D-1 preferred stock, shares		(1,000)					5,081,550,620
Common stock issued for upon conversion of Series D-2 preferred stock							$ 4,121	(4,121)
Common stock issued for upon conversion of Series D-2 preferred stock, shares						(4,121)	41,216,000
Offering cost paid related to sale of Series E preferred stock								(11,872)		(11,872)
Series E preferred stock dividend and deemed dividend								2,000,000	(2,006,120)	(6,120)
Beneficial conversion feature related to a convertible note - related party recorded as debt discount
Relative fair value of warrant issued in connection with a convertible note - related party recorded as debt discount
Series F preferred stock dividend
Net loss									(3,170,267)	(3,170,267)
Ending balance, value at Sep. 30, 2020							$ 512,416	42,367,577	(43,187,588)	(307,595)
Ending balance, shares at Sep. 30, 2020			667	2,966	4,917		5,124,164,690
Adjustment related to Series A preferred prior period redemption payment								500		500
Beneficial conversion feature related to a convertible note - related party recorded as debt discount								15,800		15,800
Relative fair value of warrant issued in connection with a convertible note - related party recorded as debt discount								984,200		984,200
Series E preferred stock dividend									(159,890)	(159,890)
Series F preferred stock dividend									(6,728)	(6,728)
Beneficial conversion feature related to issuance of Series F preferred stock								42,808	(42,808)
Relative fair value of warrant issued in connection with the sale Series F preferred stock								957,192	(957,192)
Net loss									(5,471,649)	(5,471,649)
Ending balance, value at Sep. 30, 2021							$ 512,416	$ 44,368,077	$ (49,825,855)	$ (4,945,362)
Ending balance, shares at Sep. 30, 2021			667	2,966	4,917		5,124,164,690

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
CASH FLOWS USED IN OPERATING ACTIVITIES
Net loss	$ (5,471,649)	$ (3,170,267)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation on property and equipment and finance ROU assets	185,730	97,761
Lease cost	1,596	6,633
Amortization of debt discount	64,981
Gain on debt extinguishment	(227,294)	(165,439)
Unrealized (gain) loss on exchange rate	22,686	(49,202)
Unrealized loss on marketable securities	100	6,900
Gain on dissolution of subsidiary	(9,916)
Gain on disposal of subsidiary	(1,000)
Change in operating assets and liabilities:
Prepaid expenses and other current assets	(37,732)	(194,994)
Laboratory supplies	273
Accounts payable	415,190	46,341
Accrued liabilities and other liabilities	140,955	(48,488)
Deferred revenue	135,150
NET CASH USED IN OPERATING ACTIVITIES	(4,780,930)	(3,470,755)
CASH FLOWS FROM INVESTING ACTIVITIES
Adjustment related to Series A preferred prior period redemption payment	500
Proceed from disposal of a subsidiary	1,000
Cash acquired from the Asset Sale Transaction (see Note 3)		675,928
Purchase of property and equipment	(135,702)	(531,538)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	(134,202)	144,390
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of preferred stock	1,000,000	4,590,000
Proceeds from sale of common stock	1,350,000
Proceeds from convertible debt - related party	1,000,000
Proceeds of notes payable - related party	100,000
Repayment of related party advances, net		(20,000)
Repayment of convertible debt		(24,759)
NET CASH PROVIDED BY FINANCING ACTIVITIES	3,450,000	4,545,241
NET CHANGE IN CASH	(1,465,132)	1,218,876
CASH, beginning of the year	1,779,283	560,407
CASH, end of the year	314,151	1,779,283
Cash paid during the period for:
Interest		20,582
Income taxes
Non-cash investing and financing activities:
Offering cost paid related to sale of Series E preferred stock		11,872
Series E preferred stock dividend and deemed dividend	159,890	2,006,120
Preferred stock issued upon debt conversions		217,215
Preferred stock issued upon conversion of accounts payable and accrued liabilities		459,153
Common stock issued for upon conversion of Series D-1 preferred stock		508,154
Common stock issued for upon conversion of Series D-2 preferred stock		4,122
Relative fair value of warrant issued in connection with a convertible note - related party recorded as debt discount	984,200
Beneficial conversion feature related to a convertible note - related party recorded as debt discount	15,800
Beneficial conversion feature related to issuance of Series F preferred stock	42,808
Relative fair value of warrant issued in connection with the sale Series F preferred stock	957,192
Series F preferred stock dividend	6,728
Net assets acquired from Asset Sale Transaction (see Note 3)
Cash		675,928
Prepaid expense and other current assets		17,539
Accounts payable and other liabilities		(40,149)
Liabilities of discontinued operations		(406,662)
Net assets acquired		$ 246,656

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	12 Months Ended
	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 - ORGANIZATION AND NATURE OF OPERATIONS Theralink Technologies, Inc., formerly OncBioMune Pharmaceuticals, Inc. (the “Company”), was a clinical-stage biopharmaceutical company engaged in the development of novel cancer immunotherapy products, with a proprietary vaccine technology. On June 5, 2020, the Company acquired the assets (the “Asset Sale Transaction”) of Avant Diagnostics, Inc., a Nevada corporation established in 2009 (“Avant”) pursuant to the Asset Purchase Agreement dated May 12, 2020, between the Company and Avant (the “Asset Purchase Agreement”). Avant is a commercial-stage precision medicine and molecular data-generating company that focuses on the development and commercialization of a series of patented, proprietary data-generating assays that may provide important actionable information for physicians and patients, as well as biopharmaceutical companies, in the areas of oncology. Pursuant to the Asset Purchase Agreement, the Company acquired substantially all of the assets of Avant and assumed certain of its liabilities. Upon the terms and subject to the conditions of the Asset Purchase Agreement, Avant sold to the Company, all of Avant’s title and interest in all the assets, properties and rights of every kind and nature, whether real, personal or mixed, tangible or intangible (including goodwill), wherever located and whether existing or hereafter acquired, except for the specific excluded assets, which relate to, or are used or held for use in connection with, Avant’s business. The Company also hired Avant’s employees upon consummation of the Asset Sale Transaction. As consideration for the Asset Sale Transaction, the Company issued to Avant 1,000 54.55 6,666,667 12,000,000,000 5,081,550,620 . 54.55 On July 11, 2021, the Company’s wholly-owned subsidiary was administratively dissolved by the Louisiana Secretary of State for failing to meet its filing requirements and pay the associated fees (see Note 3). In connection with the Asset Sale Transaction, the Company entered into an Exchange Agreement, effective June 5, 2020, by and among OncBioMune Pharmaceuticals, Inc. and the investors named therein, whereby the Company agreed to exchange certain convertible promissory notes and warrants outstanding for shares of Series C-1 Convertible Preferred Stock of the Company and options to purchase shares of the Company’s wholly-owned subsidiary, OncBioMune Sub Inc. OncBioMune Sub Inc. holds the patents used in the prior business of OncBioMune Pharmaceuticals, Inc. In July 2021, certain of those investors exercised their options to purchase the shares of OncBioMune Sub Inc. On July 26, 2021, the Company transferred all 10,000 1,000 On July 30, 2021, the Company filed a certificate of designation, preferences and rights of Series F Preferred Stock (the “Series F Certificate of Designation”), with the Nevada Secretary of State to designate 1,000 shares of its previously authorized preferred stock as Series F Preferred Stock, par value $ 0.0001 per share and a stated value of $ 2,000 per share. The Series F Certificate of Designation and its filing was approved by the Company’s Board of Directors without shareholder approval as provided for in the Company’s articles of incorporation and under Nevada law (see Note 9).

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America which present the consolidated financial statements of the Company and its wholly-owned, inactive subsidiaries, OncBioMune, LLC. (through dissolution date of July 11, 2021) and OncBioMune Sub, Inc. (through sale date of July 26, 2021), as of September 30, 2021. All intercompany accounts and transactions have been eliminated in consolidation. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 Going Concern These consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, the Company had net loss and net cash used in operations of $ 5,471,649 and $ 4,780,930 , respectively, for the year ended September 30, 2021. Additionally, the Company had an accumulated deficit, stockholders’ deficit and working capital deficit of $ 49,825,855 , $ 4,945,362 and $ 2,657,337 at September 30, 2021. Management believes that 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 Company cannot provide assurance that it will ultimately achieve profitable operations or become cash flow positive or raise additional debt or equity capital. Additionally, the current capital resources are not adequate to continue operating and maintaining the business strategy for a period of twelve months from the issuance date of this report. The Company will seek to raise capital through additional debt and equity financings to fund its operations in the future. Although the Company has historically raised capital from sales of equity and from the issuance of promissory notes, there is no assurance that it will be able to continue to do so. If the Company is unable to raise additional capital or secure additional lending in the near future, management expects that the Company will need to curtail or cease operations. These consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The global pandemic COVID-19, otherwise referred to as the Coronavirus, could impair our ability to raise additional funding or make such funding more costly. The ongoing global pandemic has caused cessation of normal business operations and initially caused capital markets to decline sharply. This could make it more difficult for the Company to access capital. It is currently difficult to estimate with any certainty how long the pandemic and resulting curtailment of business will continue, and its effect on capital markets and the Company’s ability to raise funds is, accordingly, difficult to quantify. In addition, to the extent that any of the Company’s personnel or consultants are affected by the virus, this could cause delays or disruption in our planned research and development activities. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make judgments, assumptions, and estimates that affect the amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Management bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes are reasonable under the circumstances, to determine the carrying values of assets and liabilities that are not readily apparent from other sources. Significant estimates during the years ended September 30, 2021 and 2020 include, but are not necessarily limited to, the valuation of assets and liabilities of discontinued operations, estimates of contingent liabilities, valuation of marketable securities, useful life of property and equipment, valuation of right-of-use (“ROU”) assets and lease liabilities, assumptions used in assessing impairment of long-lived assets, allowances for accounts receivable, estimates of current and deferred income taxes and deferred tax valuation allowances and the fair value of non-cash equity transactions. Fair Value of Financial Instruments and Fair Value Measurements 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 September 30, 2021. 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. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 In August 2018, the FASB issued ASU 2018-13 —Fair Value Measurement (Topic 820): Disclosure Framework Changes to the Disclosure Requirements for Fair Value Measurement Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company’s investment policy is to preserve principal and maintain liquidity. The Company periodically monitors its positions with, and the credit quality of, the financial institutions with which it invests. Prepaid Assets Prepaid assets are carried at amortized cost. Significant prepaid assets as of September 30, 2021 and 2020 include, but are not necessarily limited to, prepaid insurance, prepaid consulting fees, prepaid equipment maintenance fees and retainers for professional services. Laboratory Supplies Laboratory supplies are normally consumed within a year from purchase and any unused laboratory supplies are classified as current asset and reflected in the accompanying consolidated balance sheet as laboratory supplies. Property and Equipment Fixed assets are stated at cost and depreciated using the straight-line method over their estimated useful lives, which range from three five years Impairment of Long-Lived Assets In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value. Stock-Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 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 ASC 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 505-50 - Equity-Based Payments to Non-Employees, all share-based payments to non-employees, including grants of stock options, were recognized in the consolidated financial statements as compensation expense over the service period of the consulting arrangement or until performance conditions are expected to be met. Using a Black Scholes valuation model, the Company periodically reassessed the fair value of non-employee options until service conditions are met, which generally aligns with the vesting period of the options, and the Company adjusts the expense recognized in the consolidated financial statements accordingly. In June 2018, the FASB issued ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting, which simplifies several aspects of the accounting for nonemployee share-based payment transactions by expanding the scope of the stock-based compensation guidance in ASC 718 to include share-based payment transactions for acquiring goods and services from non-employees. ASU No. 2018-07 is effective for annual periods beginning after December 15, 2018, including interim periods within those annual periods. Early adoption is permitted, but entities may not adopt prior to adopting the new revenue recognition guidance in ASC 606. The Company early adopted ASU No. 2018-07 during the period September 30, 2018, and the adoption did not have any impact on its consolidated financial statements. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 Revenue Recognition In May 2014, FASB issued an Accounting Standards Update, ASU 2014-09, establishing ASC 606 - Revenue from Contracts with Customers. ASU 2014-09, as amended by subsequent ASUs on the topic, establishes a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most of the existing revenue recognition guidance. This standard, which is effective for interim and annual reporting periods in fiscal years that begin after December 15, 2017, requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services and also requires certain additional disclosures. The Company adopted this standard during the fiscal year ended September 30, 2018 using the modified retrospective approach, which requires applying the new standard to all existing contracts not yet completed as of the effective date and recording a cumulative-effect adjustment to retained earnings as of the beginning of the fiscal year of adoption. Based on an evaluation of the impact ASU 2014-09 will have on the Company’s sources of revenue, the Company has concluded that ASU 2014-09 did not have any impact on the process for, timing of, and presentation and disclosure of revenue recognition from customers and there was no cumulative effect adjustment. The Company provides research and development support to biopharmaceutical companies to assist their drug development programs. In January 2021, the Company began performing tumor profiling to support clinical patient therapeutic intervention. The services provided by the Company are performance obligations under services contracts. These contracts are completed over time and may lead to deferred revenue for services not completed at the end of a period. Management reviews the completion status of all jobs monthly to determine the appropriate amount of revenue to recognize. The Company offers these services to biopharmaceutical companies and to private individuals. The revenue recognized from services provided to private individuals during the year ended September 30, 2021 were minimal and therefore was not disaggregated for disclosure purposes. Cost of Revenue The cost of revenue consists of the cost of labor, supplies and materials. Accounts Receivable and Allowance for Doubtful Accounts Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis and do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired. Concentrations Concentration of Credit Risk The Company maintains its cash in banks and financial institutions that at times may exceed federally insured limits. As of September 30, 2021 and 2020, the cash balance of $ 68,122 1,538,951 Concentration of Revenues For the year ended September 30, 2021, the Company generated total revenue of $ 505,604 31 12 12 11 181,229 56 44 Concentration of Deferred Revenue As of September 30, 2021, the Company had deferred revenue of $ 135,150 of which 56 %, 24 % and 16 % were from three of the Company’s customers. As of September 30, 2020, the Company did not have any deferred revenue. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 Concentration of Vendor Generally, the Company relies on one vendor to perform the Company’s sample analysis which is an integral part of the Company’s operation and revenue stream. Any disruption in this service could have a material adverse effect on the Company’s business, financial condition and results of operations. During the year ended September 30, 2021 and 2020, the Company incurred $ 860,954 100 Basic and Diluted 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 warrants (using the treasury stock method), convertible notes and common stock issuable. These common stock equivalents may be dilutive in the future. The following potentially dilutive equity securities outstanding as of September 30, 2021 and 2020 were not included in the computation of dilutive loss per common share because the effect would have been anti-dilutive: SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING September 30, 2021 2020 Stock warrants 984,470,116 856,674,588 Series C-1 preferred stock 445,301,289 445,301,289 Series C-2 preferred stock 733,542,619 733,542,619 Series E preferred stock 638,977,636 533,333,333 Series F preferred stock 319,488,818 — Convertible note 319,488,711 — 3,441,269,189 2,568,851,829 Income Taxes The Company accounts for income tax using the liability method prescribed by ASC 740 - Income Taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes no no Related Parties 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 owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if 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. Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On January 1, 2019, the Company adopted ASU No. 2016-02, applying the package of practical expedients to leases that commenced before the effective date whereby the Company elected to not reassess the following: (i) whether any expired or existing contracts contain leases and; (ii) initial direct costs for any existing leases. For contracts entered into on or after the effective date, at the inception of a contract the Company assessed whether the contract is, or contains, a lease. The Company’s assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether the Company has the right to direct the use of the asset. The Company will allocate the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. The Company has elected not to recognize right-of-use (“ROU”) assets and lease liabilities for short-term leases that have a term of 12 months or less. Operating and financing lease ROU assets represents the right to use the leased asset for the lease term. Operating and financing lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is included in general and administrative expenses in the consolidated statements of operations. 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 edging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”) Debt with Conversion and Other Options 1. Add a disclosure objective 2. Add information about events or conditions that occur during the reporting period that cause conversion contingencies to be met or conversion terms to be significantly changed 3. Add information on which party controls the conversion rights 4. Align disclosure requirements for contingently convertible instruments with disclosure requirements for other convertible instruments 5. Require that existing fair value disclosures in Topic 825, Financial Instruments, be provided at the individual convertible instrument level rather than in the aggregate. Additionally, for convertible debt instruments with substantial premiums accounted for as paid-in capital, amendments in ASU 2020-06 added disclosures about (1) the fair value amount and the level of fair value hierarchy of the entire instrument for public business entities and (2) the premium amount recorded as paid-in capital. The amendments in ASU 2020-06 are effective for public business entities, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. Entities should adopt the guidance as of the beginning of its annual fiscal year and are allowed to adopt the guidance through either a modified retrospective method of transition or a fully retrospective method of transition. In applying the modified retrospective method, entities should apply the guidance to transactions outstanding as of the beginning of the fiscal year in which the amendments are adopted. Transactions that were settled (or expired) during prior reporting periods are unaffected. The cumulative effect of the change should be recognized as an adjustment to the opening balance of retained earnings at the date of adoption. If an entity elects the fully retrospective method of transition, the cumulative effect of the change should be recognized as an adjustment to the opening balance of retained earnings in the first comparative period presented. The Company is evaluating the impact of the revised guidance and believes that it will not have a significant impact on its 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 is evaluating the impact of the revised guidance and believes that it will not have a significant impact on its consolidated financial statements. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the Company’s consolidated financial statements.

RECAPITALIZATION AND DISPOSAL O

RECAPITALIZATION AND DISPOSAL OF SUBSIDIARIES	12 Months Ended
	Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract]
RECAPITALIZATION AND DISPOSAL OF SUBSIDIARIES	NOTE 3 – RECAPITALIZATION AND DISPOSAL OF SUBSIDIARIES Administrative Dissolution of OncBioMune, LLC On July 11, 2021, the Company’s wholly-owned subsidiary OncBioMune, LLC was administratively dissolved by the Louisiana Secretary of State for failing to meet its filing requirements and pay the associated fees (see Note 1). The Company deconsolidated OncBioMune, LLC on July 11, 2021 and recognized a gain of $ 9,916 which was recorded in the consolidated statement of operations as gain on dissolution of a subsidiary. Exercise of Options to Purchase Shares of OncBioMune Sub Inc. In connection with the Asset Sale Transaction, the Company entered into an Exchange Agreement, effective June 5, 2020, by and among OncBioMune Pharmaceuticals, Inc. and the investors named therein, whereby the Company agreed to exchange certain convertible promissory notes and warrants outstanding for shares of Series C-1 Convertible Preferred Stock of the Company and options to purchase shares of the Company’s wholly-owned subsidiary, OncBioMune Sub Inc. OncBioMune Sub Inc. holds the patents used in the prior business of OncBioMune Pharmaceuticals, Inc. In July 2021, certain of those investors exercised their options to purchase the shares of OncBioMune Sub Inc. On July 26, 2021, the Company transferred all 10,000 shares of OncBioMune Sub Inc. held by the Company to the various investors for total proceeds of $ 1,000 recorded in the consolidated statement of operations as gain on disposal of a subsidiary (see Note 1). Asset Sale and Recapitalization Transaction Avant provided personalized medical data through its Theralink assays, initially for breast cancer, to assist the treating physician in a data-driven process for treatment decision support and to help enable predictive biomarker-based patient therapy selection. Avant was a developer of phosphoproteomic technologies for measuring the activation state of therapeutic targets and signaling pathways, a key metric for biopharmaceuticals, with applications across multiple cancer types, including breast, non-small cell lung, gastrointestinal (“GI”), gynecologic and pancreatic, among others. On June 5, 2020, the Company closed the Asset Purchase Agreement entered into with Avant on May 12, 2020. Pursuant to the Asset Purchase Agreement, the Company acquired substantially all of the assets and business of Avant and assumed certain of its liabilities in the Asset Sale Transaction. Upon the terms and subject to the conditions of the Asset Purchase Agreement, Avant sold to the Company, all of Avant’s title and interest in all of the assets, properties and rights of every kind and nature, whether real, personal or mixed, tangible or intangible (including goodwill), wherever located and whether existing or hereafter acquired, except for the specific excluded assets, which relate to, or are used or held for use in connection with, Avant’s business. The Company also hired Avant’s employees upon consummation of the Asset Sale Transaction. As consideration for the Asset Sale Transaction, Avant was issued 1,000 54.55 6,666,667 12,000,000,000 5,081,550,620 “Accounting for the Asset Sale Transaction”. 54.55 On June 5, 2020, pursuant to the Asset Purchase Agreement, the Company: (i) entered into an employment agreement with Dr. Michael Ruxin to serve as the Company’s Chief Executive Officer, President and a director (see Note 10); (ii) entered into an employment agreement with Jeffery Busch to serve as the Company’s Chairman of the Board of Directors (see Note 10); and (iii) appointed Yvonne Fors to its Board of Directors. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 Accounting for the Asset Sale Transaction The Asset Sale Transaction was accounted for, in substance, as an asset acquisition of the Company’s net assets by Avant and a recapitalization of Avant as the Company did not meet the definition of a business under the framework provided under ASC 805-10-55-5D through 55-6 - Business Combination 54.55 The cost of the Asset Sale Transaction was determined in accordance with ASC 805-50-30-1 through 30-2 Business Combinations In accordance with ASC 805-50-30-1, the fair value of the 1,000 246,656 SCHEDULE OF ASSETS AND LIABILITIES IN TRANSACTION The following assets and liabilities were assumed in the transaction: 1 Cash $ 675,928 Prepaid expense and other current assets 17,539 Total assets acquired 693,467 Accounts payable and other liabilities (40,149 ) Liabilities of discontinued operations (406,662 ) Total liabilities assumed (446,811 ) Net assets acquired $ 246,656 The functional currency of the former subsidiaries which operated in Mexico is the Mexican Peso (“Peso”). The assumed liabilities of discontinued operations were translated to U.S. dollars using period end rates of exchange for liabilities. Net gains and losses resulting from foreign exchange transactions are reflected as unrealized gain (loss) on exchange rate in the consolidated statements of operations and is a non-cash loss. As a result of foreign currency translations, which are a non-cash adjustment, the Company reported unrealized gain (loss) on exchange rate of $ (22,686) 49,202 During the year ended September 30, 2021 and 2020, $ 227,294 158,852

MARKETABLE SECURITIES

MARKETABLE SECURITIES	12 Months Ended
	Sep. 30, 2021
Investments, Debt and Equity Securities [Abstract]
MARKETABLE SECURITIES	NOTE 4 – MARKETABLE SECURITIES During the fiscal year ended 2017, the Company acquired 1,000,000 40,980 100 6,900 11,000 11,100 THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment are recorded at cost and once placed in service, are depreciated on the straight-line method over their estimated useful lives. Leasehold improvements are accreted over the shorter of the estimated economic life or related lease terms. Fixed assets consist of the following: SCHEDULE OF PROPERTY AND EQUIPMENT Estimated Useful Life in Years September 30, 2021 September 30, 2020 (Unaudited) Laboratory equipment 5 $ 470,159 $ 404,628 Furniture 5 24,567 13,367 Leasehold improvements 5 349,115 347,809 Computer equipment 3 68,490 53,060 912,331 818,864 Less accumulated depreciation (213,404 ) (74,042 ) Property and equipment, net $ 698,927 $ 744,822 For the years ended September 30, 2021 and 2020, depreciation expense related to property and equipment amounted to $ 139,362 51,392

DEBT

DEBT	12 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
DEBT	NOTE 6 – DEBT Convertible Debt On May 25, 2018, the Company entered into an exchange Agreement (the “Coastal Exchange Agreement”) with Coastal Investment Partners, LLC (“Coastal”). Pursuant to the terms of the Coastal Exchange Agreement, the Company agreed to exchange the principal amount due under the convertible promissory note dated July 6, 2016 plus accrued but unpaid interest, default penalties and other amounts due and payable under such notes, which was $ 305,664 192,832 192,832 18 192,832 8% 0.015 9.99% 192,832 20,783 192,832 24,383 no On May 25, 2018, the Company entered into an exchange agreement (the “Black Mountain Exchange Agreement”) with Black Mountain Equity Partners LLC (“Black Mountain”). Pursuant to the terms of the Black Mountain Exchange Agreement, the Company agreed to exchange the principal amount due under the convertible promissory note dated November 11, 2016 (the “Black Mountain Note”) in exchange for the issuance of a new promissory note due twelve ( 12 25,000 5,000 12% 5,000 10,000 7,500 7,500 no THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On May 25, 2018, the Company entered into an exchange agreement with a certain investor for the issuance of new promissory note due twenty-four ( 24 47,259 12% 2,000 6,000 24,000 17,259 5,981 17,259 6,587 no Convertible Debt – Related Party On May 12, 2021, the Company entered into a Securities Purchase Agreement (the “SPA”) with an affiliated investor (the “Investor”) to purchase a convertible note (the “Note”) and accompanying warrant (the “Warrant”) for an aggregate investment amount of $ 1,000,000 (see Note 8). The Note has a principal value of $ 1,000,000 and bears an interest rate of 8% per annum (which shall increase to 10% per year upon the occurrence of an “Event of Default” (as defined in the Note)) and shall mature on May 12, 2026 (the “Maturity Date”). The Company received the proceeds in three tranches with the first tranche of $ 333,334 received in May 2021, the second tranche of $ 333,333 received in June 2021 and the third tranche of $ 333,333 received in July 2021. The Note is convertible at any time into shares of the Company’s common stock at a conversion price equal to $ 0.00313 per share for any amount of principal and accrued interest remaining outstanding (subject to adjustment as provided therein). The Company may prepay the Note at any time in an amount equal to 110% of the outstanding principal balance and accrued interest. In connection with the Company’s obligations under the Note, the Company entered into a security agreement (the “Security Agreement”) with Ashton Capital Corporation as agent, pursuant to which the Company granted a lien on laboratory equipment of the Company (the “Collateral”), for the benefit of the Investor, to secure the Company’s obligations under the Note. Upon an Event of Default (as defined in the Notes), the Investor may, among other things, collect or take possession of the Collateral, proceed with the foreclosure of the security interest in the Collateral or sell, lease or dispose of the Collateral. During the year ended September 30, 2021, the Company paid $ 19,142 of accrued interest. As of September 30, 2021, the Note has an outstanding principal of $ 1,000,000 and accrued interest of $ 6,575 . It’s reflected in the accompanying consolidated balance sheet as a long term convertible note payable – related party, net of discount in the amount of $ 64,981 In connection with the Note, the Investor was issued a Warrant to purchase up to 63,897,764 shares of common stock at an exercise price of $ 0.00313 per share (subject to adjustment as provided therein) until May 12, 2026 (see Note 9). The Warrants are exercisable for cash at any time. The Warrant was valued at $ 984,200 using the relative fair value method which was recorded as a debt discount which is being amortized over the life of the Note. In addition, the Note had a BCF in the amount of $ 15,800 which was recorded as a debt discount which is being amortized over the life of the Note. The debt discount totaled $ 1,000,000 . During the year ended September 30, 2021, the Company amortized $ 64,981 of the debt discount which is included in interest expense in the accompanying consolidated statement of operations. Note Payable - Related Party On April 26, 2021, the Company entered into a Promissory Note Agreement (the “Note”) with Jeffrey Busch who serves as a member of the Board of Directors (“Lender”) for a principal amount of $ 100,000 100,000 1% April 1, 2022 1% 100,000 427 Note Payable On October 28, 2016, the Company entered into a note agreement (the “Note I”) for the sale of the Company’s convertible note with a principal amount of $ 20,000 20,000 Note I bears an interest rate of 12% 18% April 28, 2017 0.25 4.99% st th st th st THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On July 28, 2017, the Company entered into an Exchange Agreement, with the holder to exchange Note I dated October 28, 2016, with a principal balance of $ 20,000 April 28, 2017 20,000 5,600 25,600 10% 18% 0.06 20,000 8,420 20,000 12,020 32,020 20,000 15,620 35,620 On October 28, 2016, the Company entered into a note agreement (the “Note II”) for the sale of the Company’s convertible note for a principal amount of $ 20,000 20,000 Note II bears an interest rate of 12% 18% 0.25 4.99% st th st th st On July 28, 2017, the Company entered into an Exchange Agreement, with the holder to exchange Note II dated October 28, 2016, with a principal balance of $ 20,000 April 28, 2017 20,000 5,600 25,600 10% 18% 0.06 20,000 8,420 20,000 12,020 32,020 20,000 15,620 35,620 As of September 30, 2021, the contingent liabilities consisted of two notes payables, discussed above, with a total outstanding principal balance of $ 40,000 31,240 71,240 40,000 24,040 64,040 In September 2017, the Company entered into a loan agreement with a third-party investor (the “Loan”). Pursuant to the loan agreement, the Company borrowed the principal amount of $ 1,000 33.3% 1,000 1,355 THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020

LEASE LIABILITIES

LEASE LIABILITIES	12 Months Ended
	Sep. 30, 2021
Lease Liabilities
LEASE LIABILITIES	NOTE 7 – LEASE LIABILITIES Financing Lease Right-of-Use (“ROU”) Assets and Financing Lease Liabilities Effective November 2018, the Company entered into a financing agreement with the first lessor to finance the purchase of equipment. Pursuant to the financing agreement, the Company shall make a monthly payment of $ 379 60 months commencing in November 2018 through October 2023 16,064 Effective November 2018, the Company entered into a financing agreement with the second lessor to finance the purchase of equipment. Pursuant to the financing agreement, the Company shall make a monthly payment of $ 1,439 60 months commencing in November 2018 through October 2023 62,394 Effective March 2019, the Company entered into a financing agreement with the third lessor to finance the purchase of equipment. Pursuant to the financing agreement, the Company shall make a monthly payment of $ 1,496 60 months commencing in March 2019 through April 2024 64,940 Effective August 2019, the Company entered into a financing agreement with the fourth lessor to finance the purchase of equipment. Pursuant to the financing agreement, the Company shall make a monthly payment of $ 397 60 months commencing in August 2019 through August 2024 19,622 Effective January 2020, the Company entered into a financing agreement with the fifth lessor to finance the purchase of equipment. Pursuant to the financing agreement, the Company shall make a monthly payment of $ 1,395 60 months commencing in January 2020 through December 2024 68,821 The significant assumption used to determine the present value of the financing lease payables with a discount rate which ranged from between 8 15 Financing lease right-of-use assets (“Financing ROU”) is summarized below: SCHEDULE OF FINANCING RIGHT-OF-USE ASSETS September 30, 2021 September 30, 2020 Financing ROU assets $ 231,841 $ 231,841 Less accumulated depreciation (120,518 ) (74,150 ) Balance of Financing ROU assets $ 111,323 $ 157,691 For the years ended September 30, 2021 and 2020, depreciation expense related to Financing ROU assets amounted to $ 46,368 46,368 Financing lease liability related to the Financing ROU assets is summarized below: SCHEDULE OF FINANCING LEASE LIABILITY September 30, 2021 September 30, 2020 Financing lease payables for equipment $ 231,841 $ 231,841 Total financing lease payables 231,841 231,841 Payments of financing lease liabilities (95,726 ) (53,491 ) Total 136,115 178,350 Less: short term portion (47,730 ) (42,234 ) Long term portion $ 88,385 $ 136,116 THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 Future minimum lease payments under the financing lease agreements at September 30, 2021 are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF FINANCING LEASE Years ending September 30, Amount 2022 $ 61,266 2023 53,787 2024 40,875 2025 4,185 Total minimum financing lease payments 160,113 Less: discount to fair value (23,998 ) Total financing lease liability at September 30, 2021 $ 136,115 Operating Lease Right-of-Use (“ROU”) Asset and Operating Lease Liabilities In December 2019, the Company entered into a lease agreement for its corporate and laboratory facility in Golden, Colorado. The lease is for a period of 60 months, with an option to extend, commencing in February 2020 and expiring in February 2025 4,878 5,026 5,179 5,335 5,495 In adopting ASC Topic 842, Leases (Topic 842), the Company has elected the ‘package of practical expedients’, which permit it not to reassess under the new standard its prior conclusions about lease identification, lease classification and initial direct costs (see Note 2). In addition, the Company elected not to apply ASC Topic 842 to arrangements with lease terms of 12 month or less. At the effective date of the lease, the Company recorded right-of-use assets and lease liabilities of $ 231,337 For the year ended September 30, 2021, lease costs amounted to $ 66,268 64,454 1,814 The significant assumption used to determine the present value of the lease liability was a discount rate of 12 Right-of-use asset (“ROU”) is summarized below: SCHEDULE OF OPERATING RIGHT-OF-USE ASSET September 30, 2021 September 30, 2020 Operating office lease $ 231,337 $ 231,337 Less accumulated reduction (62,673 ) (25,134 ) Balance of Operating ROU asset $ 168,664 $ 206,203 Operating lease liability related to the ROU asset is summarized below: SCHEDULE OF OPERATING LEASE LIABILITY September 30, 2021 September 30, 2020 Operating office lease $ 231,337 $ 231,337 Total operating lease liability 231,337 231,337 Reduction of operating lease liability (54,444 ) (18,501 ) Total 176,893 212,836 Less: short term portion (42,411 ) (35,943 ) Long term portion $ 134,482 $ 176,893 Future base lease payments under the non-cancellable operating lease at September 30, 2021 are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF OPERATING LEASE Years ending September 30, Amount 2022 $ 61,382 2023 63,236 2024 65,137 2025 27,474 Total minimum non-cancellable operating lease payments 217,229 Less: discount to fair value (40,336 ) Total operating lease liability at September 30, 2021 $ 176,893 THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On June 10, 2021, the Company entered into an amendment to its existing Warehouse Lease (the “Lease Amendment”) for its laboratory facility in Golden, CO (see Note 10). The amendment was entered into in order to: (i) extend the term of the lease to five years following completion of the Company’s improvements to the Expansion Premises (defined below);(ii) expand the premises to include the premises located at Unit 404, Building F, 15000 West 6 th 4,734 Pursuant to the Lease Amendment, the Company must pay a monthly base rent of (i) $5,660 for the year from March 1, 2025 to February 28, 2026 and (ii) $5,829 for each year thereafter. In addition, the Company must pay a monthly base rent for the Expanded Premises of: (i) $4,537 in the first year; (ii) $4,673 in the second year; (iii) $4,813 in the third year; (iv) $4,957 in the fourth year; and (v) $5,106 in the fifth year. As of September 30, 2021, the Lease Amendment is not yet in effect.

RELATED-PARTY TRANSACTIONS

RELATED-PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED-PARTY TRANSACTIONS	NOTE 8 – RELATED-PARTY TRANSACTIONS   On June 5, 2020, the Company entered into a consulting agreement with Mr. Kucharchuk, a member of the Board of Directors, to serve as a strategic advisor to the Company’s Chief Executive Officer. The agreement was effective for a period of six months commencing on June 5, 2020. On August 14, 2020, Mr. Kucharchuk was appointed as the acting Chief Financial Officer. Thereafter, the agreement renewed on a month-to-month basis by mutual agreement of the parties. On September 24, 2020, Mr. Kucharchuk resigned as the acting Chief Financial Officer of the Company. Subsequently, his consulting contract was cancelled in November of 2020. Pursuant to the agreement, Mr. Kucharchuk was paid a monthly fee of $ 15,000 On September 16, 2020, the Company entered into a Securities Purchase Agreement (the “SPA”) with an affiliated investor, who is a beneficial shareholder, to purchase an aggregate amount of 1,000 shares of Series E Convertible Preferred Stock of the Company (the “Series E Preferred”) for an aggregate investment amount of $2,000,000 (see Note 9). The Company’s Series E Preferred Stock has a stated value of $2,000 per share and shall accrue, on a quarterly basis in arrears, dividends at the rate of 8% per annum on the stated value (i) $0.00375 and (ii) 75% of the average closing price of the Company’s common stock during the prior five trading days; provided, however, the conversion price shall never be less than $0.0021. During the year ended September 30, 2020, a $ 160,000 0.24 During the year ended September 30, 2020, the Company repaid an outstanding $ 20,000 On January 1, 2021, the Company entered into a consulting agreement with Mr. Kucharchuk, a member of the Board of Directors, to serve as a strategic advisor. The agreement was effective for a period of twelve months, commencing on January 1, 2021 and shall renew on a month-to month basis, subject to the right of the Company and Mr. Kucharchuk to terminate the agreement pursuant to the agreement. In addition, Mr. Kucharchuk shall be paid $ 2,000 18,000 On April 26, 2021, the Company entered into Promissory Note Agreement (the “Note”) with Jeffrey Busch who serves as a member of the Board of Directors (“Lender”) for a principal amount of $ 100,000 100,000 100,000 427 On May 12, 2021, the Company entered into a Securities Purchase Agreement (the “SPA”) with an affiliated investor, who is a beneficial shareholder (“Affiliated Investor”), to purchase a convertible note (the “Note”) and accompanying warrant for 63,897,764 of commons stocks (the “Warrant”), for an aggregate investment amount of $ 1,000,000 . The Note has a principal value of $ 1,000,000 and bears an interest rate of 8 % per annum (which shall increase to 10 % per year upon the occurrence of an “Event of Default” (as defined in the Note)) and shall mature on May 12, 2026 (the “Maturity Date”) (see Note 6). As of September 30, 2021, the Note had outstanding principal of $ 1,000,000 and accrued interest of $ 6,575 . It’s reflected in the accompanying consolidated balance sheet as a long term convertible note payable – related party, net of discount in the amount of $ 64,981 THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On July 30, 2021, the Company entered into a Securities Purchase Agreement (the “SPA”) with an affiliated investor, who is a beneficial shareholder, to purchase an aggregate amount of 500 shares of Series F Convertible Preferred Stock of the Company (the “Series F Preferred”) with accompanying warrant for 63,897,764 of common stock (the “Warrant”), for total proceeds of $1,000,000 (see Note 9). The Series F Preferred Stock has a stated value of $2,000 per share and shall accrue monthly in arrears, dividends at the rate of 8% per annum on the stated value. The dividends shall be paid monthly at the option of the holder of the Series F Preferred in either cash or shares of common stock of the Company (i) $0.00313 and (ii) 75% of the average closing price of the Company’s common stock during the prior five trading days; provided, however, the conversion price shall never be less than $0.0016 0.00313 As of September 30, 2021, the Company owed an executive for expense reimbursements in the aggregate amount of $ 3,714 which is reflected on the accompanying balance sheet as accounts payable – related party. At September 30, 2021 and 2020, amounts due to related parties consisted of the following: SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES 2021 2020 September 30, 2021 2020 Convertible note principal – related party $ 1,000,000 $ — Note payable principal – related party 100,000 — Consulting fee – related party 18,000 — Accounts payable – related party 3,714 Total $ 1,121,714 $ —

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	12 Months Ended
	Sep. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ DEFICIT	NOTE 9 – STOCKHOLDERS’ DEFICIT Shares Authorized On September 22, 2020, the Company filed with the Nevada Secretary of State an amendment to its Certificate of Incorporation to change its name from “OncBioMune Pharmaceutical, Inc.” to “Theralink Technologies, Inc.” and increase its authorized shares of common stock from 6,666,667 0.0001 12,000,000,000 0.0001 Series A Preferred Stock On August 20, 2015, the Company filed the Certificate of Designation with the Nevada Secretary of State, designating 1,333 26,667 Each holder of Series A Preferred Stock is entitled to 500 votes for each share of Series A Preferred Stock held as of the applicable date on any matter that is submitted to a vote or for the consent of the stockholders of the Company. The holders of Series A Preferred Stock shall have no special voting rights and their consent is not required (except to the extent they are entitled to vote with holders of Common Stock as set forth herein) for the taking of any corporate action. On June 5, 2020, pursuant to the asset sale transaction and recapitalization (see Note 3), 667 As of September 30, 2021 and 2020, there were 667 Series B Preferred Stock On March 7, 2017, the Company filed a Certificate of Designation, Preferences and Rights of Series B Preferred Stock (the “Series B Certificate of Designation”) with the Nevada Secretary of State to designate 10,523 shares of its previously authorized preferred stock as Series B Preferred Stock, par value $ 0.0001 per share and a stated value of $ 0.0001 per share. The Series B Certificate of Designation and its filing was approved by the Company’s Board of Directors without shareholder approval as provided for in the Company’s articles of incorporation and under Nevada law. The holders of shares of Series B Preferred Stock were entitled to dividends or distributions share for share with the holders of the common stock, if, as and when declared from time to time by the Board of Directors. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On June 11, 2020, the Company filed a Certificate of Withdrawal of Designation with the Nevada Secretary of State terminating the designation, amount thereof, voting powers, preferences and relative participating, optional and other special rights of the shares of the preferred stock of the Company designated as Series B Preferred Stock. As of September 30, 2020, there were no Series C-1 Preferred Stock On May 18, 2020, the Company filed a certificate of designation, preferences and rights of Series C-1 Preferred Stock (the “Series C-1 Certificate of Designation”), as amended on June 9, 2021, with the Nevada Secretary of State to designate 3,000 shares of its previously authorized preferred stock as Series C-1 Preferred Stock, par value $ 0.0001 per share and a stated value of $ 4,128.42 per share. The Series C-1 Certificate of Designation and its filing was approved by the Company’s Board of Directors without shareholder approval as provided for in the Company’s articles of incorporation and under Nevada law. The holders of shares of Series C-1 Preferred Stock have the following preferences and rights: On June 9, 2021, the Company filed an Amendment (the “CoD Amendment”) to the Series C-1 Certificate of Designation with the Nevada Secretary of State. The filing of the CoD Amendment was approved by the Board on June 8, 2021, and by the holders of the majority of the outstanding shares of Series C-1 Preferred Stock on June 8, 2021. The CoD Amendment sets the triggering price for the anti-dilution price protection at $ 0.00275 ● Holders of shares of Series C-1 Preferred Stock are entitled to dividends or distributions on each share on an “as converted” into common stock basis, if, as and when declared from time to time by the Board of Directors. ● Each share of Series C-1 Preferred Stock is convertible into shares of common stock any time after the Initial Issuance Date at a conversion price of $0.0275 per share. The number of shares of common stock issuable upon conversion shall be determined by dividing (x) (y) 0.0275 80% 4.99% ● In the event the Company issues or sells any securities including options or convertible securities, except for any Exempt Issuance (as defined in the Series C-1 Certificate of Designation), at a price of or with an exercise price or conversion price of less than $ 0.0275 ● In the event of the voluntary or involuntary liquidation, dissolution, distribution of assets or winding-up of the Company, the holders of the Series C-1 Preferred Stock shall be entitled to receive, in cash out of the assets of the Company, whether from capital or from earnings available for distribution to its stockholders (“Liquidation Funds”) before any amount shall be paid to the holders of any shares of Junior Stock, but pari passu with any Parity Stock (as defined in the Series C-1 Certificate of Designation) then outstanding, an amount per shares of the Series C-1 Preferred Stock equal to the greater of (A) the conversion amount thereof on the date of such payment or (B) the amount per share such holder of Series C-1 Preferred Stock would receive if such holder converted such Series C-1 into common stock immediately prior to the date of the payment, provided that if the Liquidation Funds are insufficient to pay the full amount due to the holders of Series C-1 Preferred Stock and holders of the shares of Parity Stock, then each holder of Series C-1 Preferred Stock and each holder of Parity Stock shall receive a percentage of the Liquidation Funds equal to the full amount of the Liquidation Funds payable to such holder of Series C-1 Preferred Stock and such holder of the Parity Stock as a liquidation preference, in accordance with their respective certificate of designation (or equivalent), as a percentage of the full amount of Liquidation Funds payable to all holders of Series C-1 Preferred Stock and all holders of Parity Stock. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On June 5, 2020, pursuant to the asset sale and recapitalization transaction (see Note 3), 2,966.2212 As of September 30, 2021 and 2020, the Company had 2,966.2212 Series C-2 Preferred Stock On May 18, 2020, the Company filed a certificate of designation, preferences and rights of Series C-2 Preferred Stock (the “Series C-2 Certificate of Designation”) with the Nevada Secretary of State to designate 6,000 shares of its previously authorized preferred stock as Series C-2 Preferred Stock, par value $ 0.0001 per share and a stated value of $ 410.27 per share. The Series C-2 Certificate of Designation and its filing was approved by the Company’s Board of Directors without shareholder approval as provided for in the Company’s articles of incorporation and under Nevada law. The holders of shares of Series C-2 Preferred Stock have the following preferences and rights: ● Holders of shares of Series C-2 Preferred Stock are entitled to dividends or distributions on each share on an “as converted” into common stock basis, if, as and when declared from time to time by the Board of Directors. ● Each share of Series C-2 Preferred Stock is convertible into shares of common stock any time after the initial issuance date at a conversion price of $ 0.00275 (x) (y) 80% 4.99% ● In the event the Company issues or sells any securities including options or convertible securities, except for any Exempt Issuance (as defined in the Series C-2 Certificate of Designation), at a price of or with an exercise price or conversion price of less than the conversion price, then upon such issuance or sale, the Series C-2 Preferred Stock conversion price shall be reduced to the sale price, the exercise price or conversion price of the securities sold. In addition, these preferred shareholders have the right to participate in future equity offerings from the company for twenty-four months from the effective date. ● In the event of the voluntary or involuntary liquidation, dissolution, distribution of assets or winding-up of the Company, the holders of the Series C-2 Preferred Stock shall be entitled to receive, in cash out of the Liquidation Funds before any amount shall be paid to the holders of any shares of Junior Stock, but pari passu with any Parity Stock (as defined in the Series C-2 Certificate of Designation) then outstanding, an amount per shares of the Series C-2 Preferred Stock equal to the greater of (A) the conversion amount thereof on the date of such payment or (B) the amount per share such holder would receive if such holder converted such Series C-2 into common stock immediately prior to the date of the payment, provided that if the Liquidation Funds are insufficient to pay the full amount due to the holders of Series C-2 Preferred Stock and holders of the shares of Parity Stock, then each holder of Series C-2 Preferred Stock and each holder of Parity Stock shall receive a percentage of the Liquidation Funds equal to the full amount of the Liquidation Funds payable to such holder of Series C-2 Preferred Stock and such holder of the Parity Stock as a liquidation preference, in accordance with their respective certificate of designation (or equivalent), as a percentage of the full amount of Liquidation Funds payable to all holders of Series C-2 Preferred Stock and all holders of Parity Stock. On June 5, 2020, pursuant to the asset sale and recapitalization transaction (see Note 3), 4,916.865 As of September 30, 2021 and 2020, the Company had 4,916.865 THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 Series D-1 Preferred Stock On May 18, 2020, the Company filed a certificate of designation, preferences and rights of Series D-1 Preferred Stock (the “Series D-1 Certificate of Designation”) with the Nevada Secretary of State to designate 1,000 shares of its previously authorized preferred stock as Series D-1 Preferred Stock, par value $ 0.0001 per share and a stated value of $ 9,104.89 per share. The Series D-1 Certificate of Designation and its filing was approved by the Company’s Board of Directors without shareholder approval as provided for in the Company’s articles of incorporation and under Nevada law. The holders of shares of Series D-1 Preferred Stock had the following preferences and rights: ● Holders of shares of Series D-1 Preferred Stock were entitled to dividends or distributions on each share on an “as converted” into common stock basis, if, as and when declared from time to time by the Board of Directors. ● Each share of Series D-1 Preferred Stock is convertible into a pro rata portion of 54.55% 6,666,667 12,000,000,000 ● Prior to the Conversion Date, each holder of Series D-1 Preferred Stock was entitled to the whole number of votes equal to the number of shares of common stock into which such holder’s Series D-1 Preferred Stock would be convertible on the record date for the vote or consent of stockholders, and otherwise had voting rights and powers equal to the voting rights and powers of the common stock. To the extent that under the Nevada Revised Statutes (“NRS”) the vote of the holders of the Series D-1, voting separately as a class or series as applicable, was required to authorize a given action, the affirmative vote or consent of the holders of a majority of the shares of the outstanding Series D-1, constituted the approval of such action by both the class or the series, as applicable (except as otherwise may be required under the NRS). During the year ended September 30, 2020, the Company issued an aggregate of 1 share of D-1 Preferred Stock in exchange for the settlement of certain accrued compensation valued at $ 459,153 160,000 During the year ended September 30, 2020, the Company sold 7 shares of D-1 Preferred Stock and warrants to purchase 656,674,588 2,590,000 On September 24, 2020, the Company converted 1,000 5,081,550,620 Common Stock As of September 30, 2020, there was no Series D-2 Preferred Stock On May 18, 2020, the Company filed a certificate of designation, preferences and rights of Series D-2 Preferred Stock (the “Series D-2 Certificate of Designation”) with the Secretary of State of Nevada to designate 4,360 shares of its previously authorized preferred stock as Series D-2 Preferred Stock, par value $ 0.0001 per share and a stated value of $ 500 per share. The Series D-2 Certificate of Designation and its filing was approved by the Company’s Board of Directors without shareholder approval as provided for in the Company’s articles of incorporation and under Nevada law. The holders of shares of Series D-2 Preferred Stock have the following preferences and rights: ● Holders of shares of Series D-2 Preferred Stock are entitled to dividends or distributions on each share on an “as converted” into common stock basis, if, as and when declared from time to time by the Board of Directors. ● Each share of Series D-2 Preferred Stock are convertible into 10,000 6,666,667 12,000,000,000 ● Each holder of Series D-2 Preferred Stock shall be entitled to the whole number of votes equal to the number of shares of common stock the Series D-2 would be convertible into on the record date for the vote or consent of stockholders and shall otherwise have voting rights and powers equal to the voting rights and powers of common stock. To the extent that under the Nevada Revised Statues (“NRS”) the vote of the holders of the Series D-2 Preferred Stock, voting separately as a class or series as applicable, is required to authorize a given action of the Corporation, the affirmative vote or consent of the holders of a majority of the shares of the outstanding Series D-2 Preferred Stock, shall constitute the approval of such action by both the class or the series, as applicable (except as otherwise may be required under the NRS). THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 ● In the event of the voluntary or involuntary liquidation, dissolution, distribution of assets or winding-up of the Company, the holders of the Series D-2 Preferred Stock shall be entitled to receive, in cash out of the assets of the Company, whether from capital or from earnings available for distribution to its stockholders (“Liquidation Funds”) before any amount shall be paid to the holders of any shares of Junior Stock, but pari passu with any Parity Stock (as defined in the Certificate of Designation) then outstanding , an amount per shares of the Series D-2 Preferred Stock equal to the greater of (A) the Conversion Amount thereof on the date of such payment or (B) the amount per share such Holder would receive if such Holder converted such Series D-2 into common stock immediately prior to the date of the payment, provided that if the Liquidation Funds are insufficient to pay the full amount due to the Holders and holders of the shares of Parity Stock, then each Holder and each holder of Parity Stock shall receive a percentage of the Liquidation Funds equal to the full amount of the Liquidation Funds payable to such Holder and such holder of the Parity Stock as a liquidation preference, in accordance with their respective certificate of designation (or equivalent), as a percentage of the full amount of Liquidation Funds payable to all holders of Series D-2 Preferred Stock and all holders of Parity Stock. On June 5, 2020, the Company is deemed to have issued 4,121.64 On September 24, 2020, the Company converted 4,121.64 41,216,000 Common Stock As of September 30, 2020, there was no Series E Preferred Stock On September 15, 2020, the Company filed a certificate of designation, preferences and rights of Series E Preferred Stock (the “Series E Certificate of Designation”) with the Nevada Secretary of the State to designate 2,000 shares of its previously authorized preferred stock as Series E Preferred Stock, par value $ 0.0001 per share and a stated value of $ 2,000 per share. The Series E Certificate of Designation and its filing was approved by the Company’s Board of Directors without shareholder approval as provided for in the Company’s articles of incorporation and under Nevada law (see Note 1). The holders of shares of Series E Preferred Stock have the following preferences and rights: ● From the initial issuance date, cumulative dividends on each share of Series E shall accrue, on a quarterly basis in arrears (with any partial quarter calculated on a pro-rata basis), at the rate of 8% per annum on the Stated Value, plus any additional amount thereon. Dividends shall be paid within 15 days after the end of each fiscal quarter (“Dividend Payment Date”), at the option of the Holder in cash or through the issuance of shares of common stock. In the event that the Holder elects to receive its dividends in shares of common stock the number of shares of common stock to be issued to each applicable Holder shall be determined by dividing the total dividend outstanding to such Holder by the average closing price of the common stock during the five trading days on the principal market prior to the Dividend Payment Date. ● Holders of shares of Series E Preferred Stock are entitled to dividends or distributions on each share on an “as converted” into common stock basis, if, as and when declared from time to time by the Board of Directors. ● Each share of Series E Preferred Stock is convertible into shares of common stock any time after the initial issuance date at the Conversion Price which is the lesser of: (i) $0.00375 or (ii) 75% of the average closing price of the common stock during the prior five trading days on the principal market, subject to adjustment as provided in the Series E Certificate of Designation including a price protection provision for offerings below the conversion price. Provided, however, the Conversion Price shall never be less than $0.0021. The number of shares of common stock issuable upon conversion shall be determined by multiplying the number of outstanding shares by the stated value per share of $2,000 plus accrued dividends and dividing that number by (y) ● In connection with, (i) a Change of Control of the Corporation or (ii) on the closing of, a Qualified Public Offering by the Corporation, all of the outstanding shares of Series E (including any fraction of a share) shall automatically convert into an aggregate number of shares of Common Stock (including any fraction of a share) by multiplying the number of outstanding shares by the stated value per share of $2,000 plus accrued dividends and dividing that number (including any fraction of a share) by the lesser of: (i) $0.00375 or (ii) 75% of the average closing price of the common stock during the prior five trading days on the principle market. However, the conversion price shall never be less than $0.0021. If a closing of a Change of Control transaction or a Qualified Public Offering occurs, such automatic conversion of all of the outstanding shares of Series E shall be deemed to have been converted into shares of Common Stock immediately prior to the closing of such transaction or Qualified Public Offering. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 ● In the event the Company issues or sells any securities including options or convertible securities, except for any Exempt Issuance (as defined in the Series E Certificate of Designation), at a price, an exercise price or conversion price of less than the conversion price, then upon such issuance or sale, the Series E Preferred Stock conversion price shall be reduced to the sale price or the exercise price or conversion price of the securities sold. ● Holder of Series E Preferred Stock have no voting rights. On September 16, 2020, the Company entered into a Securities Purchase Agreement (the “SPA”) with an affiliated investor, who is a beneficial shareholder, to purchase an aggregate amount of 1,000 2,000,000 The Company’s Series E Preferred Stock has a stated value of $2,000 per share and shall accrue, on a quarterly basis in arrears, dividends at the rate of 8% per annum on the stated value. The dividends shall be paid quarterly at the option of the holder of the Series E Preferred in either cash or shares of common stock of the Company. The Series E Preferred is convertible two days after the increase in the Company’s authorized common stock which became effective on September 24, 2020. The number of shares of common stock issuable on the conversion of the Series E Preferred is determined by dividing the stated value of the number of shares being converted, plus any accrued and unpaid dividends, by the lesser of: (i) $0.00375 and (ii) 75% of the average closing price of the Company’s common stock during the prior five trading days; provided, however, the conversion price shall never be less than $0.0021. For eighteen months from the anniversary of the closing, the Company needs to obtain consent from several investors prior to engaging in any future capital raises. Pursuant to the Series E Certificate of Designation, Series E Preferred Stock is redeemable at the option of the holder in the event that the Company is prohibited from issuing shares of common stock to a holder upon any conversion due to insufficient shares of common stock available (“Authorized Failure Shares”) and therefore meets the criteria of a contingently redeemable instrument in accordance with ASC 480-10-25-7 – Distinguishing Liabilities from Equity Further the Series E Preferred Stock is an equity host instrument since it has more features that align with an equity instrument than a debt instrument pursuant to ASC 815-15-25-17A – Derivatives and Hedging the nature of the host contract depends on the economic characteristics and risks of the entire hybrid financial instrument.” To determine whether the Series E Preferred Stock contains a BCF, we compared the effective conversion price and the Company’s stock price on the commitment date. The effective conversion price was calculated by dividing the proceeds from Series E Preferred Stock by the number of common shares issuable upon conversion of the Series E Preferred Stock. The BCF is measured as the difference between the commitment date stock price and the effective conversion price multiplied by the number of common stock issuable upon conversion of Series E. The BCF is limited to the total cash proceeds received if the amount of the BCF exceeds the cash proceeds received. In connection with the issuance of Series E Preferred Stock, during the year ended September 30, 2020, the Company recognized a beneficial conversion feature in the amount of $ 2,000,000 During the year ended September 30, 2021, the Company incurred $ 152,890 13,151 6,120 During the year ended September 30, 2021, the issuance Series F Preferred Stock triggered the price protection clause in the Series E Preferred Stock. Thus, the conversion price of the Series E Preferred Stock was reduced from $0.00375 to $ 0.00313 As of September 30, 2021 and 2020, the Company had 1,000 THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 Series F Preferred Stock On July 30, 2021, the Company filed a certificate of designation, preferences and rights of Series F Preferred Stock (the “Series F Certificate of Designation”), with the Nevada Secretary of State to designate 1,000 shares of its previously authorized preferred stock as Series F Preferred Stock, par value $ 0.0001 per share and a stated value of $ 2,000 per share. The Series F Certificate of Designation and its filing was approved by the Company’s Board of Directors without shareholder approval as provided for in the Company’s articles of incorporation and under Nevada law (see Note 1). The holders of shares of Series F Preferred Stock have the following preferences and rights: ● From the Initial Issuance Date, cumulative dividends on each share of Series F shall accrue, on a monthly basis in arrears (with any partial month being made on a pro-rata basis), at the rate of 8% ● Holders of shares of Series F Preferred Stock are entitled to dividends or distributions on each share on an “as converted” into common stock basis, if, as and when declared from time to time by the Board of Directors. ● Each share of Series F Preferred Stock is convertible into shares of common stock any time after the initial issuance date at the Conversion Price which is the lesser of: (i) $0.00313 or (ii) 75% of the average closing price of the common stock during the prior five trading days on the principal market, subject to adjustment as provided in the Series F Certificate of Designation including a price protection provision for offerings below the conversion price. Provided, however, the Conversion Price shall never be less than $0.0016. The number of shares of common stock issuable upon conversion shall be determined by multiplying the number of outstanding shares by the stated value per share of $2,000 plus additional amount by the Conversion Price. ● In connection with, (i) a Change of Control of the Corporation or (ii) on the closing of, a Qualified Public Offering by the Corporation, all of the outstanding shares of Series F Preferred Stock (including any fraction of a share) shall automatically convert along with the Additional Amount into an aggregate number of shares of Common Stock (including any fraction of a share) as is determined by dividing the number of shares of Series F Preferred Stock (including any fraction of a share) by the Automatic Conversion Price then in effect. If a closing of a Change of Control transaction or a Qualified Public Offering occurs, such automatic conversion of all of the outstanding shares of Series F Preferred Stock shall be deemed to have been converted into shares of Common Stock as of immediately prior to the closing of such transaction or Qualified Public Offering. ● In the event the Company issues or sells any securities including options or convertible securities, except for any Exempt Issuance (as defined in the Series F Certificate of Designation), at a price, an exercise price or conversion price of less than the conversion price, then upon such issuance or sale, the Series F Preferred Stock conversion price shall be reduced to the sale price, or the exercise price or conversion price of the securities sold. ● Series F Preferred Stock shall rank pari passu with respect to the preferences as to dividends, distributions and payments upon the liquidation, dissolution and winding up of the Corporation with the Series C-1 Preferred Stock of the Corporation, the Series C-2 Preferred Stock of the Corporation, and the Series E Preferred Stock of the Corporation (the “Parity Stock”), and all other shares of capital stock of the Corporation shall be junior in rank to all Series F with respect to the preferences as to dividends (except for the Common Stock, which shall be pari passu as provided in the Series F Certificate of Designation), distributions and payments upon the liquidation, dissolution and winding up of the Corporation (such junior stock is referred to herein collectively as “Junior Stock”). The rights of all such Junior Stock shall be subject to the rights, powers, preferences and privileges of the Series F Preferred Stock. Without limiting any other provision of the Series F Certificate of Designation, without the prior express consent of the Required Holder, the Corporation shall not hereafter authorize or issue any additional or other shares of capital stock that is (i) of senior rank to the Series F Preferred Stock in respect of the preferences as to dividends, distributions and payments upon the liquidation, dissolution and winding up of the Corporation (collectively, the “Senior Preferred Stock”), or (ii) Parity Stock. Except as provided for herein, in the event of the merger or consolidation of the Corporation into another corporation, the Series F Preferred Stock shall maintain their relative rights, powers, designations, privileges and preferences provided for herein for a period of at least two years following such merger or consolidation and no such merger or consolidation shall cause result inconsistent therewith. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On July 30, 2021, the Company entered into a Securities Purchase Agreement (the “SPA”) with an affiliated investor, who is a beneficial shareholder, to purchase an aggregate amount of 500 shares of Series F Convertible Preferred Stock (the “Series F Preferred”) with accompanying warrant for 63,897,764 of common stock (the “Warrant”), for total proceeds of $ 1,000,000 (see Note 8). The Series F Preferred Stock has a stated value of $ 2,000 per share and shall accrue monthly in arrears, dividends at the rate of 8% per annum on the stated value. The dividends shall be paid monthly at the option of the holder of the Series F Preferred in either cash or shares of common stock of the Company. The number of shares of common stock issuable upon conversion of the Series F Preferred is determined by dividing the stated value of the number of shares being converted, plus any accrued and unpaid dividends, by the lesser of: (i) $0.00313 and (ii) 75% of the average closing price of the Company’s common stock during the prior five trading days; provided, however, the conversion price shall never be less than $0.0016. In addition, the investor was issued a Warrant to purchase an amount of common stock equal to 20% of the shares of common stock issuable upon conversion of the Series F Preferred at an exercise price of $0.00313 per share (subject to adjustment as provided therein) until July 30, 2026. The Warrants are exercisable for cash at any time. The 63,897,764 Warrant was valued using the relative fair value method at $957,192 and the Series F Preferred stock had a grant date fair value $42,808 which was recorded as a BCF. In accordance to ASC 470 – Debt, the proceeds of $ 1,000,000 42,808 957,192 Pursuant to the Series F Certificate of Designation, Series F Preferred Stock is redeemable at the option of the holder in the event that the Company is prohibited from issuing shares of common stock to a holder upon any conversion due to insufficient shares of common stock available (“Authorized Failure Shares”) and therefore meets the criteria of a contingently redeemable instrument in accordance with ASC 480-10-25-7 – Distinguishing Liabilities from Equity Derivatives and Hedging the nature of the host contract depends on the economic characteristics and risks of the entire hybrid financial instrument.” To determine whether the Series F Preferred Stock contains a BCF, we compared the effective conversion price and the Company’s stock price on the commitment date. The effective conversion price was calculated by dividing the proceeds from Series F Preferred Stock by the number of common shares issuable upon conversion of the Series F Preferred Stock. The BCF is measured as the difference between the commitment date stock price and the effective conversion price multiplied by the number of common stock issuable upon conversion of Series F. The BCF is limited to the total cash proceeds received if the amount of the BCF exceeds the cash proceeds received. In connection with the issuance of Series F Preferred Stock, during the year ended September 30, 2021, the Company recognized a BCF in the amount of $ 42,808 The relative fair value of the warrant of $ 957,192 was recorded as a discount associated with the Series F preferred stock and was fully amortized immediately because the Series F preferred stock was convertible on the date of issuance. The Company recorded the $ 957,192 as deemed dividend. During the year ended September 30, 2021, the Company also recorded dividends related to the Series F Preferred Stock in the amount of $ 6,728 As of September 30, 2021, the Company had 500 Common Stock On June 5, 2020, the Company is deemed to have issued 1,398,070 On September 24, 2020, the Company converted 1,000 5,081,550,620 Series D-1 Preferred Stock THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On September 24, 2020, the Company converted 4,121.64 41,216,000 Series D-2 Preferred Stock During the year ended September 30, 2021, the Company, entered into Subscription Agreements with several accredited investors to sell, in a private placement, an aggregate of 431,309,904 0.0001 0.00313 1,350,000 As of September 30, 2021, the Comp

COMMITMENT AND CONTINGENCIES

COMMITMENT AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENT AND CONTINGENCIES	NOTE 10 – COMMITMENT AND CONTINGENCIES Employment Agreements Michael Ruxin, M.D. On June 5, 2020, the Company and Dr. Michael Ruxin. Entered into an employment agreement (the “Ruxin Employment Agreement”) for Dr. Ruxin to serve as the Company’s Chief Executive Officer, President and a director (see Note 3). The Ruxin Employment Agreement provides that Dr. Ruxin will be employed for a fiveyear term commencing on June 5, 2020. The term will be automatically extended for one additional year upon the fifth anniversary of the effective date without any affirmative action, unless either party to the agreement provides at least sixty (60) days’ advance written notice to the other party that the employment period will not be extended. Dr. Ruxin will be entitled to receive an annual base salary of $ 300,000 and will be eligible for an annual discretionary bonus of 150 % of such base salary. In the Ruxin Employment Agreement, Dr. Ruxin is also promised, subject to the approval of the Board or a committee thereof, and under the 2020 Equity Incentive Plan (i) a one-time grant of 49,047,059 Restricted Stock Units (“RSUs”) and (ii) a one-time grant of options to purchase 420,691,653 shares of Common Stock, both of which will be subject to the terms and conditions of the applicable award agreement when executed. Dr. Ruxin is entitled to participate in any and all benefit plans, from time to time, in effect for senior management, along with vacation, sick and holiday pay in accordance with the Company’s policies established and in effect from time to time. As of September 30, 2021, the RSUs and options have not yet been granted or issued since the Board has not yet approved the grants and the 2020 Equity Incentive Plan has not been approved by the shareholders. Further, the Board and Dr. Ruxin have not yet agreed on the terms of the options. Dr. Ruxin is an “at-will” employee and his employment may be terminated by the Company at any time, with or without cause. In the event Dr. Ruxin’s employment is terminated by the Company without Cause (as defined in the Ruxin Agreement), with Good Reason (as defined in the Ruxin Agreement) or as a result of a non-renewal of the term of employment under the Ruxin Agreement, Dr. Ruxin shall be entitled to receive the sum of (I) the Severance Multiple (as defined below), multiplied by multiplied by provided, however The Ruxin Agreement also contains covenants (a) restricting the executive from engaging in any activity competitive with our business during the term of the employment agreement and in the event of termination, for a period of one year thereafter, (b) prohibiting the executive from disclosing confidential information regarding the Company, and (c) soliciting employees, customers and prospective customers during the term of the employment agreement and for a period of one year thereafter. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 Jeffrey Busch On June 5, 2020, the Company and Jeffrey Busch entered into an employment agreement (the “Busch Employment Agreement”) for Mr. Busch to serve as the Company’s Chairman of the Board of Directors (see Note 3). The Busch Employment Agreement provides that Mr. Busch will be employed for a five-year term commencing on June 5, 2020. The term will be automatically extended for one additional year upon the fifth anniversary of the effective date without any affirmative action, unless either party to the agreement provides at least sixty (60) days’ advance written notice to the other party that the employment period will not be extended. Mr. Busch will be entitled to receive an annual base salary of $ 60,000 and will be eligible for an annual discretionary bonus. In the Busch Employment Agreement, Mr. Busch is also promised, subject to the approval of the Board or committee thereof, and under the 2020 Equity Incentive Plan (i) a one-time grant of 49,047,059 Restricted Stock (“RSUs”) and (ii) a one-time grant of options to purchase 420,691,653 shares of Common Stock, both of which will be subject to the terms and conditions of the applicable award agreement when executed. Mr. Busch is entitled to participate in any and all benefit plans, from time to time, in effect for senior management, along with vacation, sick and holiday pay in accordance with the Company’s policies established and in effect from time to time. As of September 30, 2021, the RSUs and options have not yet been granted or issued since the Board has not yet approved the grants and the 2020 Equity Incentive Plan has not been approved by the shareholders. Further, the Board and Mr. Busch have not yet agreed on the terms of the options. As of September 30, 2021 and 2020, the Company has accrued director compensation of $ 132,500 and $ 72,500 , respectively. Mr. Busch is an “at-will” employee and his employment may be terminated by the Company at any time, with or without cause. In the event Mr. Busch’s employment is terminated by the Company without Cause (as defined in the Busch Agreement), with Good Reason (as defined in the Busch Agreement) or as a result of a non-renewal of the term of employment under the Busch Agreement, Mr. Busch shall be entitled to receive the sum of (I) the Severance Multiple (as defined below), multiplied by multiplied by provided, however The Busch Agreement also contains covenants (a) restricting the executive from engaging in any activity competitive with our business during the term of the employment agreement and in the event of termination, for a period of one year thereafter, (b) prohibiting the executive from disclosing confidential information regarding the Company, and (c) soliciting employees, customers and prospective customers during the term of the employment agreement and for a period of one year thereafter. Thomas E. Chilcott, III On September 24, 2020, the Company appointed Thomas E. Chilcott, III, to serve as the Chief Financial Officer. The Company entered into an offer letter with Mr. Chilcott which provides that his base salary will be $ 225,000 he will be eligible to receive the following bonuses: $5,000 if the Company’s next Annual Report on Form 10-K is filed on or prior to December 12, 2020; $5,000 if the Company files a registration statement on Form S-1 on or prior to January 15, 2021; $5,000 if the Company completes a capital raise of at least $3,000,000 on or prior to Apri1 15, 2021; $20,000 if the Company completes a capital raise of at least $10,000,000 on or prior to September 30, 2021; and $15,000 if the Company successfully lists on the Nasdaq stock market on or before December 31, 2021. 94,545,096 Consulting Agreements On July 5, 2020, the Company and a consultant entered into a Scientific Advisory Board Service Agreement (the “Advisory Agreement”) which provides for; (i) $ 2,000 monthly compensation; (ii) 88,786,943 stock options under the 2020 Equity Incentive Plan and; (iii) $ 1,500 per day for any special project requiring more than six hours of advisory service in a single day performed upon a written request from the Company. Either party may terminate the Advisory Agreement at any time upon ten days written notice to the other party unless either party neglects or fails to perform its obligations under the Advisory Agreement, then the termination notice shall be effective upon receipt of the same. As of September 30, 2021, the Company and the consultants have not agreed on the terms of the 88,786,943 stock options and therefore these stock options are not considered granted by the Company. Further, as of September 30, 2021, the 2020 Equity Incentive Plan has not yet been approved by the shareholders. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On July 5, 2020, the Company and a consultant entered into a Pathology Advisory Board Service Agreement (the “Advisory Agreement”) which provides for; (i) $ 272 monthly compensation; (ii) 77,972,192 stock options under the 2020 Equity Incentive Plan and; (iii) $ 1,500 per day for any special project requiring more than six hours of advisory service in a single day performed upon a written request from the Company. Either party may terminate the Advisory Agreement at any time upon ten days written notice to the other party unless either party neglects or fails to perform its obligations under the Advisory Agreement, then the termination notice shall be effective upon receipt of the same. As of September 30, 2021, the Company and the consultants have not agreed on the terms of the 77,972,192 stock options and therefore these stock options are not considered granted by the Company. Further, as of September 30, 2021, the 2020 Equity Incentive Plan has not yet been approved by the shareholders. On January 1, 2021, the Company entered into a consulting agreement with Mr. Kucharchuk, a member of the Board of Directors, to serve as a strategic advisor. The agreement was effective for a period of twelve months, commencing on January 1, 2021 and shall renew on a month-to month basis, subject to the right of the Company and Mr. Kucharchuk to terminate the agreement pursuant to the agreement. In addition, Mr. Kucharchuk shall be paid $ 2,000 18,000 License Agreements GMU License Agreement In September 2006, the Company entered into an exclusive license agreement (“License Agreement”) with George Mason Intellectual Properties, a non-profit corporation formed for the benefit of George Mason University (“GMU”) which: (1) grants an exclusive worldwide license, with the right to grant sublicenses, under the licensed inventions to make, have made, import, use, market, offer for sale and sell products designed, manufactured, used and/or marketed for all fields and for all uses, subject to the exclusions as defined in the License Agreement; (2) grants an exclusive option to license past, existing, or future inventions in the Company’s field, from inventors that are obligated to assign to GMU and who have signed a memorandum of understanding acknowledging that developed intellectual property will be offered, subject to the exclusions as defined in the License Agreement; (3) the license and option granted specifically excludes biomarkers for lung, ovarian, and breast cancers in a diagnostic field of use and GMU inventions developed using materials obtained from third parties under agreements granting rights to inventions made using said materials and; (4) grants right to assign or otherwise transfer the license so long as such assignment or transfer is accompanied by a change of control transaction and GMU is given 14 days prior notice. In addition, the Company is required to make an annual payment of $ 50,000 1.5 15 1,591 832 NIH License Agreement In March 2018, the Company entered into two license agreements (“License Agreements”) with the National Institutes of Health (“NIH”) which grants the Company an exclusive and a nonexclusive United States license for certain patents. Pursuant to the License Agreements, the Company is required to make an annual payment of $ 6,000 3.0 th st st 5,000 10 24,830 19,834 Employee Incentive Stock Options In June 2020, in connection with the Asset Sale Transaction (see Note 3), the Company planned to issue approximately 1.8 THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 Lease In December 2019, the Company entered into a lease agreement for its corporate and laboratory facility in Golden, Colorado. The lease is for a period of 60 February 2025 On June 10, 2021, the Company entered into an amendment to its existing Warehouse Lease (the “Lease Amendment”) for its laboratory facility in Golden, CO (see Note 7). The amendment was entered into in order to: (i) extend the term of the lease to five years following completion of the Company’s improvements to the Expansion Premises (defined below);(ii) expand the premises to include the premises located at Unit 404, Building F, 15000 West 6th Avenue, Golden, Colorado 80401, consisting of approximately 4,734 rentable square feet (the “Expansion Premises”); (iii) modify the annual basic rent; (iv) increase the security deposit; (v) provide for a tenant improvement allowance; (vi) provide for additional parking; (vii) provide for renewal options; and (viii) make certain other modifications as more particularly set forth below in the Lease Amendment. As of September 30, 2021, the improvements to the Expansion Premises had not yet been completed therefore the Lease Amendment is not yet in effect. Pursuant to the Lease Amendment, the Company must pay a monthly base rent of; (i) $5,660 for the year from 3/1/25 to 2/28/26 and (ii) $5,829 for each year thereafter. In addition, the Company must pay a monthly base rent for the Expanded Premises of; (i) $4,537 in the first year; (ii) $4,673 in the second year; (iii) $4,813 in the third year; (iv) $4,957 in the fourth year and; (v) $5,106 in the fifth year. Legal Action In August 2017, numerous purported plaintiffs brought an action against Avant and their previous executive team in the District Court of Harris County Texas. The action alleges the plaintiffs were engaged by Avant to perform services prior to 2018 and were issued certain restricted shares of Avant as payment of those services and Avant did not remove the restrictive legend off of said shares. On July 1, 2021 the plaintiffs are seeking a $ 1,000,000 award. The Company and Dr. Ruxin were added as defendants in the lawsuit. The Company believes these claims are without merit and intends to defend plaintiffs’ lawsuits vigorously. The Company currently believes the likelihood of a loss contingency related to these matters is remote and, therefore, no provision for a loss contingency is required. On December 10, 2021, YPH LLC filed a complaint against the Company in the District Court for the Southern District of New York alleging that Theralink breached its Certificate of Designation for Series C-1 Convertible Preferred Stock by failing to honor a conversion notice submitted to it by YPH. Based on these and other allegations, Plaintiff asserts a breach of contract claim claiming that it has been damages in excess of $ 100 Other Contingencies Pursuant to ASC 450-20 - Loss Contingencies, liabilities for contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. As of September 30, 2021 and 2020, the Company recorded a contingent liability of $ 71,240 64,040 40,000 31,240 24,040

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES The Company maintains deferred tax assets and liabilities that reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The deferred tax assets on September 30, 2021 and 2020 consist of net operating loss carry-forwards. The net deferred tax asset has been fully offset by a valuation allowance because of the uncertainty of the attainment of future taxable income. The items accounting for the difference between income taxes at the effective statutory rate and the provision for income taxes for the fiscal years ended September 30, 2021 and 2020 are as follow: SCHEDULE OF EFFECTIVE INCOME TAX RATE 2021 2020 Years Ended September 30, 2021 2020 Income tax benefit at U.S. statutory rate of 21 $ (1,149,047 ) $ (665,756 ) Income tax benefit – state (253,337 ) (146,783 ) Non-deductible expenses (52,467 ) (53,244 ) Change in valuation allowance 1,454,851 865,783 Total provision for income tax $ — $ — THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 The Company’s approximate net deferred tax asset as of September 30, 2021 and 2020 was as follow: SCHEDULE OF DEFERRED TAX ASSETS 2021 2020 Years Ended September 30, 2021 2020 Net operating loss carry-forwards $ 11,245,046 $ 9,790,195 Total deferred tax asset 11,245,046 9,790,195 Less: valuation allowance (11,245,046 ) (9,790,195 ) Net deferred tax asset $ — $ — The gross operating loss carry forward available to the Company was $ 43,874,545 The increase in the valuation allowance was $ 1,454,851 in fiscal year 2021 and total net tax effected loss carry-forwards on September 30, 2021 was $ 11,245,046 . The potential tax benefit arising from the loss carry-forward of approximately $ 8,050,201 accumulated through September 30, 2017, will expire in 2037 . The potential tax benefit arising from the net operating loss carry-forward of $ 3,194,845 occurred after the effective date of the current tax act and can be carried forward indefinitely within the annual usage limitations.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS On October 18, 2021, the Company entered into separate agreements with two consultants (collectively as “Parties”) to settle an aggregate of $ 84,240 of accounts payable balance into 26,913,738 shares of common stock. On October 21, 2021, the Company entered into a Promissory Note Agreement (the “Note”) with Jeffrey Busch who serves as a member of the Board of Directors (“Lender”) for a principal amount of $ 150,000 150,000 1 1 On November 1, 2021, the Company entered into a Securities Purchase Agreement (the “SPA”) with an investor (“Investor#1”) to purchase two convertible notes (the “Notes”) and two accompanying warrants each for 13,661,203 shares of common stock (“Warrant”), for an aggregate investment amount of $ 500,000 . The Notes, issued on November 1 and December 1, 2021, have a principal value of $ 250,000 each with the Company receiving $ 250,000 of proceeds from each. The Notes bear an interest rate of 8 % per annum (which shall increase to 10% per year upon the occurrence of an “Event of Default” (as defined in the Notes)) and mature on November 1, 2026 (“Maturity Date”). The Warrants are exercisable at any time after the issue date and upon CUSIP eligibility of the common stock. The Warrants expire on November 1, 2026 . The Notes and Warrants are convertible and exercisable, respectively, into shares of the Company’s common stock at a price equal to $ 0.00366 per share (subject to adjustment as provided in the Notes). The Company may prepay the Notes at any time in an amount equal to 110 % of the outstanding principal balance and accrued interest during the period between issue date until Maturity Date. At the election of the Investor, the Notes can be converted in whole or in part at any time and from time to time, after FINRA Approval (as defined below). Further, upon maturity the Company may pay the outstanding balance of the Note in cash or convert it shares of common stock. Upon the listing by the Company or the trading of the common stock on The Nasdaq Capital Market or any other Qualified National Exchange (as defined in the Notes), the Conversion Amount shall automatically be converted into fully-paid and non-assessable shares of common stock. The Company shall not effect the conversion of any of the Note held by the Investor, and the Investor shall not have the right to convert any of the Note held by such Investor pursuant to the terms of this Note and any such conversion shall be null and void and treated as if never made, to the extent that after giving effect to such conversion, such Restricted Holder would beneficially own in excess of 4.99% of the shares of common stock outstanding immediately after giving effect to such conversion (which provision may be increased to a maximum of 9.9 % by such Investor by written notice from the Investor to the Company, which notice shall be effective 61 calendar days after the date of such notice). If the Financial Industry Regulatory Authority, Inc. (“FINRA”) fails to approve the Company’s name change to Theralink Technologies, Inc. and ticker symbol change (“FINRA Approval”) prior to November 1, 2022, then on such date the Company will pay a penalty fee equal to ten percent of the outstanding principal. If FINRA Approval is not received prior to May 1, 2023, then on such date the Company will pay a penalty fee equal to eight percent of the outstanding principal. Such fees will be added to the outstanding principal on their respective payment dates. If FINRA Approval is not received prior to June 1, 2023, then the Investor may, upon five (5) business days written notice to the Company, the Note in default and immediately due and payable in full. The Note and the Warrant shall be valued using the relative fair value method. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On November 1, 2021, the Company entered into a Securities Purchase Agreement with an investor (“Investor #2”) to purchase two convertible notes (the “Notes”) and two accompanying warrants each for 13,661,203 500,000 250,000 250,000 8 November 1, 2026 November 1, 2026 0.00366 110 9.9 On November 1, 2021, the Company entered into a Securities Purchase Agreement (the “SPA”) with an affiliated investor, who is an affiliate shareholder ( “Investor #3”), to purchase three convertible notes (the “Notes”) and three accompanying warrants for 18,251,367 shares of common stock each (“Warrants”), for an aggregate investment amount of $ 1,000,000 . The Notes, issued on November 1, 2021, December 1, 2021 and January 1, 2022, have a principal value of $ 334,000 , $ 333,000 and $ 333,000 with the Company receiving $ 1,000,000 in aggregate proceeds. The Notes bear an interest rate of 8 % per annum (which shall increase to 10% per year upon the occurrence of an “Event of Default” (as defined in the Notes)) and mature on November 1, 2026 (“Maturity Date”). The Warrant is exercisable at any time after the issue date and upon CUSIP eligibility of the common stock. The Warrants expire on November 1, 2026 . The Notes and Warrants are convertible and exercisable, respectively, into shares of the Company’s common stock at a price equal to $ 0.00366 per share (subject to adjustment as provided in the Notes). The Company may prepay the Note at any time in an amount equal to 110 % of the outstanding principal balance and accrued interest during the period between issue date until Maturity Date. At the election of the Investor, the Note can be converted in whole or in part at any time and from time to time, after FINRA Approval). Further, upon maturity the Company may pay the outstanding balance of the Note in cash or convert it shares of common stock. Upon the listing by the Company or the trading of the common stock on a Qualified National Exchange, the Conversion Amount shall automatically be converted into fully-paid and non-assessable shares of common stock. If FINRA Approval is not received prior to November 1, 2022, then on such date the Company will pay a penalty fee equal to ten percent of the outstanding principal. If FINRA Approval is not received prior to May 1, 2023, then on such date the Company will pay a penalty fee equal to eight percent of the outstanding principal. Such fees will be added to the outstanding principal on their respective payment dates. If FINRA Approval is not received prior to June 1, 2023, then the Investor may, upon five (5) business days written notice to the Company, the Note in default and immediately due and payable in full. The Note and the Warrant shall be valued using the relative fair value method. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On December 10, 2021, YPH LLC filed a complaint against the Company in the District Court for the Southern District of New York alleging that Theralink breached its Certificate of Designation for Series C-1 Convertible Preferred Stock by failing to honor a conversion notice submitted to it by YPH. Based on these and other allegations, Plaintiff asserts a breach of contract claim claiming that it has been damages in excess of $ 100 On December 31, 2021, the Company’s Board approved an increase in the base salary of Thomas E. Chilcott, III, the Company’s Chief Financial Officer, from $ 225,000 to $ 300,000 per year. The increase was effective January 1, 2022. The Board also approved two new bonuses for which Mr. Chilcott will be eligible: (i) a $ 37,500 bonus payable upon the Company’s completion of a capital raise of at least $ 1,000,000 ; and (ii) a $ 37,500 bonus payable upon the Company’s completion of a capital raise of at least $ 2,000,000 in the aggregate.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America which present the consolidated financial statements of the Company and its wholly-owned, inactive subsidiaries, OncBioMune, LLC. (through dissolution date of July 11, 2021) and OncBioMune Sub, Inc. (through sale date of July 26, 2021), as of September 30, 2021. All intercompany accounts and transactions have been eliminated in consolidation. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020
Going Concern	Going Concern These consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, the Company had net loss and net cash used in operations of $ 5,471,649 and $ 4,780,930 , respectively, for the year ended September 30, 2021. Additionally, the Company had an accumulated deficit, stockholders’ deficit and working capital deficit of $ 49,825,855 , $ 4,945,362 and $ 2,657,337 at September 30, 2021. Management believes that 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 Company cannot provide assurance that it will ultimately achieve profitable operations or become cash flow positive or raise additional debt or equity capital. Additionally, the current capital resources are not adequate to continue operating and maintaining the business strategy for a period of twelve months from the issuance date of this report. The Company will seek to raise capital through additional debt and equity financings to fund its operations in the future. Although the Company has historically raised capital from sales of equity and from the issuance of promissory notes, there is no assurance that it will be able to continue to do so. If the Company is unable to raise additional capital or secure additional lending in the near future, management expects that the Company will need to curtail or cease operations. These consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. The global pandemic COVID-19, otherwise referred to as the Coronavirus, could impair our ability to raise additional funding or make such funding more costly. The ongoing global pandemic has caused cessation of normal business operations and initially caused capital markets to decline sharply. This could make it more difficult for the Company to access capital. It is currently difficult to estimate with any certainty how long the pandemic and resulting curtailment of business will continue, and its effect on capital markets and the Company’s ability to raise funds is, accordingly, difficult to quantify. In addition, to the extent that any of the Company’s personnel or consultants are affected by the virus, this could cause delays or disruption in our planned research and development activities.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make judgments, assumptions, and estimates that affect the amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Management bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes are reasonable under the circumstances, to determine the carrying values of assets and liabilities that are not readily apparent from other sources. Significant estimates during the years ended September 30, 2021 and 2020 include, but are not necessarily limited to, the valuation of assets and liabilities of discontinued operations, estimates of contingent liabilities, valuation of marketable securities, useful life of property and equipment, valuation of right-of-use (“ROU”) assets and lease liabilities, assumptions used in assessing impairment of long-lived assets, allowances for accounts receivable, estimates of current and deferred income taxes and deferred tax valuation allowances and the fair value of non-cash equity transactions.
Fair Value of Financial Instruments and Fair Value Measurements	Fair Value of Financial Instruments and Fair Value Measurements 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 September 30, 2021. 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. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 In August 2018, the FASB issued ASU 2018-13 —Fair Value Measurement (Topic 820): Disclosure Framework Changes to the Disclosure Requirements for Fair Value Measurement
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company’s investment policy is to preserve principal and maintain liquidity. The Company periodically monitors its positions with, and the credit quality of, the financial institutions with which it invests.
Prepaid Assets	Prepaid Assets Prepaid assets are carried at amortized cost. Significant prepaid assets as of September 30, 2021 and 2020 include, but are not necessarily limited to, prepaid insurance, prepaid consulting fees, prepaid equipment maintenance fees and retainers for professional services.
Laboratory Supplies	Laboratory Supplies Laboratory supplies are normally consumed within a year from purchase and any unused laboratory supplies are classified as current asset and reflected in the accompanying consolidated balance sheet as laboratory supplies.
Property and Equipment	Property and Equipment Fixed assets are stated at cost and depreciated using the straight-line method over their estimated useful lives, which range from three five years
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets In accordance with ASC Topic 360, the Company reviews long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be fully recoverable, or at least annually. The Company recognizes an impairment loss when the sum of expected undiscounted future cash flows is less than the carrying amount of the asset. The amount of impairment is measured as the difference between the asset’s estimated fair value and its book value.
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation is accounted for based on the requirements of the Share-Based Payment Topic of ASC 718 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 ASC 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 505-50 - Equity-Based Payments to Non-Employees, all share-based payments to non-employees, including grants of stock options, were recognized in the consolidated financial statements as compensation expense over the service period of the consulting arrangement or until performance conditions are expected to be met. Using a Black Scholes valuation model, the Company periodically reassessed the fair value of non-employee options until service conditions are met, which generally aligns with the vesting period of the options, and the Company adjusts the expense recognized in the consolidated financial statements accordingly. In June 2018, the FASB issued ASU No. 2018-07, Improvements to Nonemployee Share-Based Payment Accounting, which simplifies several aspects of the accounting for nonemployee share-based payment transactions by expanding the scope of the stock-based compensation guidance in ASC 718 to include share-based payment transactions for acquiring goods and services from non-employees. ASU No. 2018-07 is effective for annual periods beginning after December 15, 2018, including interim periods within those annual periods. Early adoption is permitted, but entities may not adopt prior to adopting the new revenue recognition guidance in ASC 606. The Company early adopted ASU No. 2018-07 during the period September 30, 2018, and the adoption did not have any impact on its consolidated financial statements. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020
Revenue Recognition	Revenue Recognition In May 2014, FASB issued an Accounting Standards Update, ASU 2014-09, establishing ASC 606 - Revenue from Contracts with Customers. ASU 2014-09, as amended by subsequent ASUs on the topic, establishes a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most of the existing revenue recognition guidance. This standard, which is effective for interim and annual reporting periods in fiscal years that begin after December 15, 2017, requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services and also requires certain additional disclosures. The Company adopted this standard during the fiscal year ended September 30, 2018 using the modified retrospective approach, which requires applying the new standard to all existing contracts not yet completed as of the effective date and recording a cumulative-effect adjustment to retained earnings as of the beginning of the fiscal year of adoption. Based on an evaluation of the impact ASU 2014-09 will have on the Company’s sources of revenue, the Company has concluded that ASU 2014-09 did not have any impact on the process for, timing of, and presentation and disclosure of revenue recognition from customers and there was no cumulative effect adjustment. The Company provides research and development support to biopharmaceutical companies to assist their drug development programs. In January 2021, the Company began performing tumor profiling to support clinical patient therapeutic intervention. The services provided by the Company are performance obligations under services contracts. These contracts are completed over time and may lead to deferred revenue for services not completed at the end of a period. Management reviews the completion status of all jobs monthly to determine the appropriate amount of revenue to recognize. The Company offers these services to biopharmaceutical companies and to private individuals. The revenue recognized from services provided to private individuals during the year ended September 30, 2021 were minimal and therefore was not disaggregated for disclosure purposes.
Cost of Revenue	Cost of Revenue The cost of revenue consists of the cost of labor, supplies and materials.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Trade receivables are carried at their estimated collectible amounts. Trade credit is generally extended on a short-term basis and do not bear interest. Trade accounts receivable are periodically evaluated for collectability based on past credit history with customers and their current financial condition. Any charges to the allowance for doubtful accounts on accounts receivable are charged to operations in amounts sufficient to maintain the allowance for uncollectible accounts at a level management believes is adequate to cover any probable losses. Management determines the adequacy of the allowance based on historical write-off percentages and the current status of accounts receivable. Accounts receivable are charged off against the allowance when collectability is determined to be permanently impaired.
Concentrations	Concentrations Concentration of Credit Risk The Company maintains its cash in banks and financial institutions that at times may exceed federally insured limits. As of September 30, 2021 and 2020, the cash balance of $ 68,122 1,538,951 Concentration of Revenues For the year ended September 30, 2021, the Company generated total revenue of $ 505,604 31 12 12 11 181,229 56 44 Concentration of Deferred Revenue As of September 30, 2021, the Company had deferred revenue of $ 135,150 of which 56 %, 24 % and 16 % were from three of the Company’s customers. As of September 30, 2020, the Company did not have any deferred revenue. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 Concentration of Vendor Generally, the Company relies on one vendor to perform the Company’s sample analysis which is an integral part of the Company’s operation and revenue stream. Any disruption in this service could have a material adverse effect on the Company’s business, financial condition and results of operations. During the year ended September 30, 2021 and 2020, the Company incurred $ 860,954 100
Basic and Diluted Loss Per Share	Basic and Diluted 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 warrants (using the treasury stock method), convertible notes and common stock issuable. These common stock equivalents may be dilutive in the future. The following potentially dilutive equity securities outstanding as of September 30, 2021 and 2020 were not included in the computation of dilutive loss per common share because the effect would have been anti-dilutive: SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING September 30, 2021 2020 Stock warrants 984,470,116 856,674,588 Series C-1 preferred stock 445,301,289 445,301,289 Series C-2 preferred stock 733,542,619 733,542,619 Series E preferred stock 638,977,636 533,333,333 Series F preferred stock 319,488,818 — Convertible note 319,488,711 — 3,441,269,189 2,568,851,829
Income Taxes	Income Taxes The Company accounts for income tax using the liability method prescribed by ASC 740 - Income Taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes no no
Related Parties	Related Parties 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 owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if 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.
Leases	Leases In February 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-02, Leases THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 On January 1, 2019, the Company adopted ASU No. 2016-02, applying the package of practical expedients to leases that commenced before the effective date whereby the Company elected to not reassess the following: (i) whether any expired or existing contracts contain leases and; (ii) initial direct costs for any existing leases. For contracts entered into on or after the effective date, at the inception of a contract the Company assessed whether the contract is, or contains, a lease. The Company’s assessment is based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtain the right to substantially all the economic benefit from the use of the asset throughout the period, and (3) whether the Company has the right to direct the use of the asset. The Company will allocate the consideration in the contract to each lease component based on its relative stand-alone price to determine the lease payments. The Company has elected not to recognize right-of-use (“ROU”) assets and lease liabilities for short-term leases that have a term of 12 months or less. Operating and financing lease ROU assets represents the right to use the leased asset for the lease term. Operating and financing lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at commencement date. As most leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the adoption date in determining the present value of future payments. Lease expense for minimum lease payments is amortized on a straight-line basis over the lease term and is included in general and administrative expenses in the consolidated statements of operations.
Recent Accounting Pronouncements	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 edging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”) Debt with Conversion and Other Options 1. Add a disclosure objective 2. Add information about events or conditions that occur during the reporting period that cause conversion contingencies to be met or conversion terms to be significantly changed 3. Add information on which party controls the conversion rights 4. Align disclosure requirements for contingently convertible instruments with disclosure requirements for other convertible instruments 5. Require that existing fair value disclosures in Topic 825, Financial Instruments, be provided at the individual convertible instrument level rather than in the aggregate. Additionally, for convertible debt instruments with substantial premiums accounted for as paid-in capital, amendments in ASU 2020-06 added disclosures about (1) the fair value amount and the level of fair value hierarchy of the entire instrument for public business entities and (2) the premium amount recorded as paid-in capital. The amendments in ASU 2020-06 are effective for public business entities, excluding entities eligible to be smaller reporting companies as defined by the SEC, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. Entities should adopt the guidance as of the beginning of its annual fiscal year and are allowed to adopt the guidance through either a modified retrospective method of transition or a fully retrospective method of transition. In applying the modified retrospective method, entities should apply the guidance to transactions outstanding as of the beginning of the fiscal year in which the amendments are adopted. Transactions that were settled (or expired) during prior reporting periods are unaffected. The cumulative effect of the change should be recognized as an adjustment to the opening balance of retained earnings at the date of adoption. If an entity elects the fully retrospective method of transition, the cumulative effect of the change should be recognized as an adjustment to the opening balance of retained earnings in the first comparative period presented. The Company is evaluating the impact of the revised guidance and believes that it will not have a significant impact on its 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 is evaluating the impact of the revised guidance and believes that it will not have a significant impact on its consolidated financial statements. THERALINK TECHNOLOGIES, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2021 AND 2020 Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the Company’s consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING	SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING September 30, 2021 2020 Stock warrants 984,470,116 856,674,588 Series C-1 preferred stock 445,301,289 445,301,289 Series C-2 preferred stock 733,542,619 733,542,619 Series E preferred stock 638,977,636 533,333,333 Series F preferred stock 319,488,818 — Convertible note 319,488,711 — 3,441,269,189 2,568,851,829

RECAPITALIZATION AND DISPOSAL_2

RECAPITALIZATION AND DISPOSAL OF SUBSIDIARIES (Tables)	12 Months Ended
	Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract]
SCHEDULE OF ASSETS AND LIABILITIES IN TRANSACTION	SCHEDULE OF ASSETS AND LIABILITIES IN TRANSACTION The following assets and liabilities were assumed in the transaction: 1 Cash $ 675,928 Prepaid expense and other current assets 17,539 Total assets acquired 693,467 Accounts payable and other liabilities (40,149 ) Liabilities of discontinued operations (406,662 ) Total liabilities assumed (446,811 ) Net assets acquired $ 246,656

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	SCHEDULE OF PROPERTY AND EQUIPMENT Estimated Useful Life in Years September 30, 2021 September 30, 2020 (Unaudited) Laboratory equipment 5 $ 470,159 $ 404,628 Furniture 5 24,567 13,367 Leasehold improvements 5 349,115 347,809 Computer equipment 3 68,490 53,060 912,331 818,864 Less accumulated depreciation (213,404 ) (74,042 ) Property and equipment, net $ 698,927 $ 744,822

LEASE LIABILITIES (Tables)

LEASE LIABILITIES (Tables)	12 Months Ended
	Sep. 30, 2021
Lease Liabilities
SCHEDULE OF FINANCING RIGHT-OF-USE ASSETS	Financing lease right-of-use assets (“Financing ROU”) is summarized below: SCHEDULE OF FINANCING RIGHT-OF-USE ASSETS September 30, 2021 September 30, 2020 Financing ROU assets $ 231,841 $ 231,841 Less accumulated depreciation (120,518 ) (74,150 ) Balance of Financing ROU assets $ 111,323 $ 157,691
SCHEDULE OF FINANCING LEASE LIABILITY	Financing lease liability related to the Financing ROU assets is summarized below: SCHEDULE OF FINANCING LEASE LIABILITY September 30, 2021 September 30, 2020 Financing lease payables for equipment $ 231,841 $ 231,841 Total financing lease payables 231,841 231,841 Payments of financing lease liabilities (95,726 ) (53,491 ) Total 136,115 178,350 Less: short term portion (47,730 ) (42,234 ) Long term portion $ 88,385 $ 136,116
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF FINANCING LEASE	Future minimum lease payments under the financing lease agreements at September 30, 2021 are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF FINANCING LEASE Years ending September 30, Amount 2022 $ 61,266 2023 53,787 2024 40,875 2025 4,185 Total minimum financing lease payments 160,113 Less: discount to fair value (23,998 ) Total financing lease liability at September 30, 2021 $ 136,115
SCHEDULE OF OPERATING RIGHT-OF-USE ASSET	Right-of-use asset (“ROU”) is summarized below: SCHEDULE OF OPERATING RIGHT-OF-USE ASSET September 30, 2021 September 30, 2020 Operating office lease $ 231,337 $ 231,337 Less accumulated reduction (62,673 ) (25,134 ) Balance of Operating ROU asset $ 168,664 $ 206,203
SCHEDULE OF OPERATING LEASE LIABILITY	Operating lease liability related to the ROU asset is summarized below: SCHEDULE OF OPERATING LEASE LIABILITY September 30, 2021 September 30, 2020 Operating office lease $ 231,337 $ 231,337 Total operating lease liability 231,337 231,337 Reduction of operating lease liability (54,444 ) (18,501 ) Total 176,893 212,836 Less: short term portion (42,411 ) (35,943 ) Long term portion $ 134,482 $ 176,893
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF OPERATING LEASE	Future base lease payments under the non-cancellable operating lease at September 30, 2021 are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF OPERATING LEASE Years ending September 30, Amount 2022 $ 61,382 2023 63,236 2024 65,137 2025 27,474 Total minimum non-cancellable operating lease payments 217,229 Less: discount to fair value (40,336 ) Total operating lease liability at September 30, 2021 $ 176,893

RELATED-PARTY TRANSACTIONS (Tab

RELATED-PARTY TRANSACTIONS (Tables)	12 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES	At September 30, 2021 and 2020, amounts due to related parties consisted of the following: SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES 2021 2020 September 30, 2021 2020 Convertible note principal – related party $ 1,000,000 $ — Note payable principal – related party 100,000 — Consulting fee – related party 18,000 — Accounts payable – related party 3,714 Total $ 1,121,714 $ —

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	12 Months Ended
	Sep. 30, 2021
Equity [Abstract]
SCHEDULE OF WARRANT ACTIVITIES	Warrants activities for the year ended September 30, 2021 is summarized as follows: SCHEDULE OF WARRANT ACTIVITIES Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price Term (Years) Value Balance Outstanding at September 30, 2019 — $ — — $ — Warrants issued in connection with the sale of 7 shares of Series D-1 Preferred Stock 656,674,588 $ 0.002 4.2 $ — Deemed issuance in connection with the asset sale and recapitalization transaction (see Note 3) 200,000,000 $ 0.003 4.9 $ — Balance Outstanding at September 30, 2020 856,674,588 $ 0.0020 4.3 $ — Issued in connection with a convertible debt – related party (see Note 6 and Note 8) 63,897,764 0.0031 4.6 — Issued in connection with a Series F preferred stock – related party 63,897,764 Balance Outstanding at September 30, 2021 984,470,116 $ 0.0023 3.5 $ — Exercisable at September 30, 2021 784,470,116 $ 0.0023 3.4 $ —

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2021
Income Tax Disclosure [Abstract]
SCHEDULE OF EFFECTIVE INCOME TAX RATE	The items accounting for the difference between income taxes at the effective statutory rate and the provision for income taxes for the fiscal years ended September 30, 2021 and 2020 are as follow: SCHEDULE OF EFFECTIVE INCOME TAX RATE 2021 2020 Years Ended September 30, 2021 2020 Income tax benefit at U.S. statutory rate of 21 $ (1,149,047 ) $ (665,756 ) Income tax benefit – state (253,337 ) (146,783 ) Non-deductible expenses (52,467 ) (53,244 ) Change in valuation allowance 1,454,851 865,783 Total provision for income tax $ — $ —
SCHEDULE OF DEFERRED TAX ASSETS	The Company’s approximate net deferred tax asset as of September 30, 2021 and 2020 was as follow: SCHEDULE OF DEFERRED TAX ASSETS 2021 2020 Years Ended September 30, 2021 2020 Net operating loss carry-forwards $ 11,245,046 $ 9,790,195 Total deferred tax asset 11,245,046 9,790,195 Less: valuation allowance (11,245,046 ) (9,790,195 ) Net deferred tax asset $ — $ —

ORGANIZATION AND NATURE OF OP_2

ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)	Jul. 26, 2021	Jun. 05, 2020	Sep. 30, 2021	Sep. 24, 2021	Sep. 30, 2020	Jul. 30, 2021	Jun. 05, 2021	Sep. 22, 2020	Sep. 21, 2020	Jun. 04, 2020	May 18, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock, shares authorized			12,000,000,000		12,000,000,000			12,000,000,000	6,666,667
Asset sale transaction percentage			54.55%
Preferred Stock, Shares Authorized			26,667		26,667
Preferred Stock, Par or Stated Value Per Share			$ 0.0001		$ 0.0001
Onc Bio Mune Sub Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Gain on disposal of a subsidiaries	$ 1,000
Onc Bio Mune Sub Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock issued during period, transferred shares	10,000
Asset Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Asset sale transaction percentage			54.55%
Asset Purchase Agreement [Member] | Common Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Conversion of common stock shares converted			5,081,550,620
Series D-1 Preferred Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Conversion of common stock shares converted				5,081,550,620	656,674,588
Preferred Stock, Shares Authorized			1,000		1,000
Preferred Stock, Par or Stated Value Per Share			$ 0.0001		$ 0.0001						$ 0.0001
Series D-1 Preferred Stock [Member] | Asset Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares issued during period		1,000
Acquisition percentage of issued and outstanding		54.55%
Common stock, shares authorized							12,000,000,000			6,666,667
Series F Preferred Stock [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Preferred Stock, Shares Authorized						1,000
Preferred Stock, Par or Stated Value Per Share						$ 0.0001
Stated value of preferred stock						$ 2,000

SCHEDULE OF ANTI-DILUTIVE SHARE

SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING (Details) - shares	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive securities excluded from computation of earnings per share	3,441,269,189	2,568,851,829
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive securities excluded from computation of earnings per share	984,470,116	856,674,588
Series C One Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive securities excluded from computation of earnings per share	445,301,289	445,301,289
Series C-2 Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive securities excluded from computation of earnings per share	733,542,619	733,542,619
Series E Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive securities excluded from computation of earnings per share	638,977,636	533,333,333
Series F Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive securities excluded from computation of earnings per share	319,488,818
Convertible Debt Securities [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive securities excluded from computation of earnings per share	319,488,711

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2019
Product Information [Line Items]
Net Income (Loss) Attributable to Parent	$ 5,471,649	$ 3,170,267
Net Cash Provided by (Used in) Operating Activities	4,780,930	3,470,755
Retained Earnings (Accumulated Deficit)	49,825,855	43,187,588
Stockholders' Equity Attributable to Parent	4,945,362	307,595	$ 632,360
Working capital deficit	2,657,337
Cash balances in excess of FDIC insured	68,122	1,538,951
Revenues	505,604	181,229
Deferred Revenue	135,150
Sample analysis expense	860,954	$ 860,954
Uncertain tax portion	0
Interest and penalties	$ 0
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	31.00%	56.00%
Customer One [Member] | Deferred Revenue [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	56.00%
Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	12.00%	44.00%
Customer Two [Member] | Deferred Revenue [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	24.00%
Customer Three [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	12.00%
Customer Three [Member] | Deferred Revenue [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	16.00%
Customer Four [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	11.00%
Vendor One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration percentage	100.00%	100.00%
Minimum [Member]
Product Information [Line Items]
Estimated useful lives	3 years
Maximum [Member]
Product Information [Line Items]
Estimated useful lives	5 years

SCHEDULE OF ASSETS AND LIABILIT

SCHEDULE OF ASSETS AND LIABILITIES IN TRANSACTION (Details)	Sep. 30, 2021USD ($)
Business Combination and Asset Acquisition [Abstract]
Cash	$ 675,928
Prepaid expense and other current assets	17,539
Total assets acquired	693,467
Accounts payable and other liabilities	(40,149)
Liabilities of discontinued operations	(406,662)
Total liabilities assumed	(446,811)
Net assets acquired	$ 246,656

RECAPITALIZATION AND DISPOSAL_3

RECAPITALIZATION AND DISPOSAL OF SUBSIDIARIES (Details Narrative) - USD ($)	Jul. 26, 2021	Jul. 11, 2021	Jun. 05, 2020	Sep. 30, 2021	Sep. 24, 2021	Sep. 30, 2020	Jun. 05, 2021	Sep. 22, 2020	Sep. 21, 2020	Jun. 04, 2020
Business Acquisition [Line Items]
Common stock, shares authorized				12,000,000,000		12,000,000,000		12,000,000,000	6,666,667
Asset sale transaction percentage				54.55%
Foreign Currency Transaction Gain (Loss), before Tax				$ (22,686)		$ 49,202
Assumed liabilities of discontinued operations written-off				$ 227,294		$ 158,852
Asset Purchase Agreement [Member]
Business Acquisition [Line Items]
Asset sale transaction percentage				54.55%
Asset Purchase Agreement [Member] | Avant [Member]
Business Acquisition [Line Items]
Acquisition percentage of issued and outstanding			54.55%
Asset Purchase Agreement [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Conversion of common stock shares converted				5,081,550,620
Series D-1 Preferred Stock [Member]
Business Acquisition [Line Items]
Conversion of common stock shares converted					5,081,550,620	656,674,588
Series D-1 Preferred Stock [Member] | Asset Purchase Agreement [Member]
Business Acquisition [Line Items]
Number of shares issued during period			1,000
Acquisition percentage of issued and outstanding			54.55%
Common stock, shares authorized							12,000,000,000			6,666,667
Series D-1 Preferred Stock [Member]
Business Acquisition [Line Items]
Sale of share issued on consideration				1,000
Fair value of asset acquired				$ 246,656
Onc Bio Mune Sub Inc [Member]
Business Acquisition [Line Items]
Stock Issued During Period, Shares, Conversion of Units	10,000
Onc Biomune LLC [Member]
Business Acquisition [Line Items]
Gain/loss On Dissolution of Subsidiary		$ 9,916
Onc Bio Mune Sub Inc [Member]
Business Acquisition [Line Items]
Gain (Loss) on Disposition of Assets	$ 1,000

MARKETABLE SECURITIES (Details

MARKETABLE SECURITIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
Unrealized gain on marketable securities	$ 100	$ 6,900
Marketable securities	$ 11,000	$ 11,100
Amarantus BioScience Holdings, Inc. [Member]
Restructuring Cost and Reserve [Line Items]
Number of shares on acquisition			1,000,000
Fair value of acquisition			$ 40,980

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Property, Plant and Equipment [Line Items]
Laboratory equipment	$ 470,159	$ 404,628
Furniture	24,567	13,367
Leasehold improvements	349,115	347,809
Computer equipment	68,490	53,060
Property and equipment, gross	912,331	818,864
Less accumulated depreciation	(213,404)	(74,042)
Property and equipment, net	$ 698,927	$ 744,822
Laboratory Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life in Years	5 years
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life in Years	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life in Years	5 years
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Life in Years	3 years

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 139,362	$ 51,392

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)

May 12, 2021

Apr. 26, 2021

Sep. 30, 2019

Jun. 25, 2018

May 25, 2018

May 25, 2018

Jul. 28, 2017

Oct. 28, 2016

Jul. 31, 2021

Jul. 30, 2021

Jun. 30, 2021

May 31, 2021

Sep. 30, 2021

Sep. 30, 2020

Sep. 30, 2019

Sep. 30, 2018

Jun. 05, 2020

Nov. 30, 2019

Sep. 30, 2017

Debt Instrument [Line Items]

Conversion of preferred stock, value

Debt instrument, principal amount

$ 40,000

40,000

Interest paid

20,582

Accrued interest

31,240

24,040

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.0025

$ 0.00214

Amortization of Debt Discount (Premium)

64,981

New 2016 Investor Note [Member]

Debt Instrument [Line Items]

Convertible debt outstanding amount

0

Note Payable One [Member]

Debt Instrument [Line Items]

Convertible notes payable

$ 20,000

Debt instrument affiliates percentage

4.99%

Debt instrument, maturity date

Apr. 28, 2017

Proceeds from notes payable

$ 20,000

Debt instrument description

Note I bears an interest rate of 12% per year (which interest rate shall be increased to 18% per year upon the occurrence of an Event of Default (as defined in Note I)), matured on April 28, 2017 and the principal and interest are convertible at any time at a conversion price equal to the lower of $0.25 or closing price on the date of the conversion, provided, however, that if an event of default has occurred, regardless of whether such Event of Default has been cured or remains ongoing, the Note I shall be convertible at 65% of the lowest VWAP , as reported on the OTCQB or other principal trading market, during the prior twenty trading days (the “Default Conversion Price”). The purchaser may not convert the Note to the extent that such conversion would result in beneficial ownership by a purchaser and its affiliates of more than 4.99% of the Company’s issued and outstanding common stock. Note I may be prepaid, in whole or in part, at any time upon five-days written notice to the holder at an amount equal to (i) 110% of the outstanding principal prepayment amount during the first 30 days after the execution of Note I; (ii) 115% of the outstanding principal prepayment amount if paid between the 31st to 60th day after the execution of Note I; (iii) 120% of the outstanding principal prepayment amount if paid between the 61st to 90th day after the execution of Note I and; (iv) 125% of the outstanding principal prepayment amount if paid after the 91st day after the execution of Note I.

Note Payable One [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument, interest

12.00%

Debt instrument convertible conversion price per share

$ 0.25

Note Payable One [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument, interest

18.00%

Note Payable Two [Member]

Debt Instrument [Line Items]

Notes payables

40,000

40,000

Contingent liabilities

71,240

64,040

Note Payable Two [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument accrued interest payable

31,240

$ 24,040

Common Stock [Member]

Debt Instrument [Line Items]

Conversion of preferred stock, shares

5,081,550,620

Conversion of preferred stock, value

$ 508,155

Series D-1 Preferred Stock [Member]

Debt Instrument [Line Items]

Convertible debt outstanding amount

192,832

Debt instrument accrued interest payable

24,383

Coastal Investment Partners LLC [Member]

Debt Instrument [Line Items]

Debt instrument due month

18 months

Convertible debt outstanding amount

$ 192,832

0

$ 192,832

Debt instrument, interest

8.00%

8.00%

Debt instrument, conversion rate

9.99%

Debt instrument accrued interest payable

20,783

Coastal Investment Partners LLC [Member] | Common Stock [Member]

Debt Instrument [Line Items]

Debt instrument convertible conversion price per share

$ 0.015

$ 0.015

Coastal Exchange Agreement [Member] | Coastal Investment Partners LLC [Member]

Debt Instrument [Line Items]

Convertible notes payable

$ 305,664

$ 305,664

Convertible debt outstanding amount

$ 192,832

192,832

Coastal Exchange Agreement [Member] | Coastal Investment Partners LLC [Member] | Series A Preferred Stock [Member]

Debt Instrument [Line Items]

Conversion of preferred stock, shares

192,832

Conversion of preferred stock, value

$ 192,832

Black Mountain Exchange Agreement [Member] | Black Mountain Equity Partners LLC [Member]

Debt Instrument [Line Items]

Convertible notes payable

$ 25,000

$ 25,000

Debt instrument due month

12 months

Convertible debt outstanding amount

7,500

0

7,500

Debt instrument, interest

12.00%

12.00%

Debt instrument accrued interest payable

$ 5,000

7,500

$ 10,000

Exchange Agreement [Member] | Note Payable One [Member]

Debt Instrument [Line Items]

Convertible notes payable

$ 20,000

Convertible debt outstanding amount

20,000

20,000

20,000

Debt instrument convertible conversion price per share

$ 0.06

Debt instrument accrued interest payable

12,020

8,420

Debt instrument, principal amount

$ 25,600

Debt instrument, maturity date

Apr. 28, 2017

Notes payables

20,000

Accrued interest

15,620

Purchase price value

$ 20,000

Debt instrument original issue discount

$ 5,600

Contingent liabilities

35,620

32,020

Exchange Agreement [Member] | Note Payable One [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument, interest

10.00%

Exchange Agreement [Member] | Note Payable One [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument, interest

18.00%

Exchange Agreement [Member] | Promissory Note [Member]

Debt Instrument [Line Items]

Debt instrument accrued interest payable

24,000

$ 6,000

Exchange Agreement [Member] | Promissory Note [Member] | New 2016 Investor Note [Member]

Debt Instrument [Line Items]

Convertible notes payable

$ 47,259

$ 47,259

Debt instrument due month

24 months

Convertible debt outstanding amount

17,259

17,259

Debt instrument, interest

12.00%

12.00%

Debt instrument accrued interest payable

6,587

5,981

Debt instrument accrued interest payable

17,259

Debt instrument periodic payment

$ 2,000

Securities Purchase Agreement [Member] | Convertible Note [Member] | Investors [Member]

Debt Instrument [Line Items]

Debt instrument, interest

8.00%

Debt instrument convertible conversion price per share

$ 0.00313

Debt instrument, principal amount

$ 1,000,000

Debt instrument affiliates percentage

10.00%

Debt instrument, maturity date

May 12, 2026

Notes payables

1,000,000

Accrued interest

6,575

Long term convertible note payable

64,981

Debt Instrument, Convertible, Beneficial Conversion Feature

$ 15,800

Debt Instrument, Unamortized Discount

1,000,000

Amortization of Debt Discount (Premium)

64,981

Securities Purchase Agreement [Member] | Convertible Note [Member] | Investors [Member] | Measurement Input, Prepayment Rate [Member]

Debt Instrument [Line Items]

Prepaymet percentage of outstanding principal and accrued interest

1.10

Securities Purchase Agreement [Member] | Convertible Note [Member] | Investors [Member] | First Tranche [Member]

Debt Instrument [Line Items]

Proceeds from related party debt

$ 333,334

Securities Purchase Agreement [Member] | Convertible Note [Member] | Investors [Member] | Second Tranche [Member]

Debt Instrument [Line Items]

Proceeds from related party debt

$ 333,333

Securities Purchase Agreement [Member] | Convertible Note [Member] | Investors [Member] | Third Tranche [Member]

Debt Instrument [Line Items]

Proceeds from related party debt

$ 333,333

Securities Purchase Agreement [Member] | Warrant [Member]

Debt Instrument [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value

$ 984,200

Securities Purchase Agreement [Member] | Warrant [Member] | Investors [Member]

Debt Instrument [Line Items]

Conversion of preferred stock, shares

63,897,764

63,897,764

Fair Value Adjustment of Warrants

$ 1,000,000

Interest paid

$ 19,142

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.00313

Promissory Note Agreement [Member] | Jeffrey Busch [Member]

Debt Instrument [Line Items]

Convertible debt outstanding amount

100,000

Debt instrument, interest

1.00%

Debt instrument, principal amount

$ 100,000

Debt instrument, maturity date

Apr. 1, 2022

Proceeds from related party debt

$ 100,000

Notes payables

100,000

Accrued interest

427

Proceeds from notes payable

$ 100,000

Debt instrument accrued interest payable

427

Promissory Note Agreement [Member] | Jeffrey Busch [Member] | Measurement Input, Prepayment Rate [Member]

Debt Instrument [Line Items]

Prepaymet percentage of outstanding principal and accrued interest

0.01

Note Two Agreement [Member] | Note Payable Two [Member]

Debt Instrument [Line Items]

Convertible notes payable

$ 20,000

$ 20,000

Convertible debt outstanding amount

$ 20,000

20,000

20,000

Debt instrument convertible conversion price per share

$ 0.06

Debt instrument accrued interest payable

12,020

$ 8,420

Debt instrument, principal amount

$ 25,600

Debt instrument affiliates percentage

4.99%

Debt instrument, maturity date

Apr. 28, 2017

Notes payables

20,000

Accrued interest

15,620

Proceeds from notes payable

$ 20,000

Debt instrument description

Note II bears an interest rate of 12% per year (which interest rate shall be increased to 18% per year upon the occurrence of an Event of Default (as defined in Note II)), matured on April 28, 2017 and the principal and interest are convertible at any time at a conversion price equal to the lower of $0.25 or closing price on the date of the conversion, provided, however, that if an event of default has occurred, regardless of whether such Event of Default has been cured or remains ongoing, Note II shall be convertible at 65% of the lowest VWAP, as reported on the OTCQB or other principal trading market, during the prior twenty trading days (the “Default Conversion Price”). The purchaser may not convert Note II to the extent that such conversion would result in beneficial ownership by a purchaser and its affiliates of more than 4.99% of the Company’s issued and outstanding common stock. Note II may be prepaid, in whole or in part, at any time upon five-days written notice to the holder at an amount equal to (i) 110% of the outstanding principal prepayment amount during the first 30 days after the execution of Note II; (ii) 115% of the outstanding principal prepayment amount if paid between the 31st to 60th day after the execution of Note II; (iii) 120% of the outstanding principal prepayment amount if paid between the 61st to 90th day after the execution of Note II and; (iv) 125% of the outstanding principal prepayment amount if paid after the 91st day after the execution of Note II.

Purchase price value

$ 20,000

Debt instrument original issue discount

$ 5,600

Contingent liabilities

35,620

$ 32,020

Note Two Agreement [Member] | Note Payable Two [Member] | Minimum [Member]

Debt Instrument [Line Items]

Debt instrument, interest

10.00%

12.00%

Debt instrument convertible conversion price per share

$ 0.25

Note Two Agreement [Member] | Note Payable Two [Member] | Maximum [Member]

Debt Instrument [Line Items]

Debt instrument, interest

18.00%

18.00%

Loan Agreement [Member]

Debt Instrument [Line Items]

Debt instrument, interest

33.30%

Debt instrument, principal amount

1,000

$ 1,000

Debt instrument accrued interest payable

$ 1,355

SCHEDULE OF FINANCING RIGHT-OF-

SCHEDULE OF FINANCING RIGHT-OF-USE ASSETS (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Lease Liabilities
Financing ROU assets	$ 231,841	$ 231,841
Less accumulated depreciation	(120,518)	(74,150)
Balance of Financing ROU assets	$ 111,323	$ 157,691

SCHEDULE OF FINANCING LEASE LIA

SCHEDULE OF FINANCING LEASE LIABILITY (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Lease Liabilities
Financing lease payables for equipment	$ 231,841	$ 231,841
Total financing lease payables	231,841	231,841
Payments of financing lease liabilities	(95,726)	(53,491)
Total	136,115	178,350
Less: short term portion	(47,730)	(42,234)
Long term portion	$ 88,385	$ 136,116

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF FINANCING LEASE (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Lease Liabilities
2022	$ 61,266
2023	53,787
2024	40,875
2025	4,185
Total minimum financing lease payments	160,113
Less: discount to fair value	(23,998)
Total financing lease liability at September 30, 2021	$ 136,115	$ 178,350

SCHEDULE OF OPERATING RIGHT-OF-

SCHEDULE OF OPERATING RIGHT-OF-USE ASSET (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Lease Liabilities
Operating office lease	$ 231,337	$ 231,337
Less accumulated reduction	(62,673)	(25,134)
Balance of Operating ROU asset	$ 168,664	$ 206,203

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITY (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Lease Liabilities
Operating office lease	$ 231,337	$ 231,337
Total operating lease liability	231,337	231,337
Reduction of operating lease liability	(54,444)	(18,501)
Total	176,893	212,836
Less: short term portion	(42,411)	(35,943)
Long term portion	$ 134,482	$ 176,893

SCHEDULE OF FUTURE MINIMUM LE_2

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF OPERATING LEASE (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Lease Liabilities
2022	$ 61,382
2023	63,236
2024	65,137
2025	27,474
Total minimum non-cancellable operating lease payments	217,229
Less: discount to fair value	(40,336)
Total operating lease liability at September 30, 2021	$ 176,893	$ 212,836

LEASE LIABILITIES (Details Narr

LEASE LIABILITIES (Details Narrative)	Jun. 10, 2021ft²	Jun. 10, 2021ft²	Jan. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Aug. 31, 2019USD ($)	Mar. 31, 2019USD ($)	Nov. 30, 2018USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)
Depreciation expense financing ROU asset								$ 46,368	$ 46,368
Right-of-use assets								168,664	206,203
Lease liabilities								176,893	$ 212,836
Lease, Cost								66,268
Base lease cost								64,454
Lease other expense								$ 1,814
Operating discount rates								12.00%
Accounting Standards Update 2016-02 [Member]
Right-of-use assets								$ 231,337
Lease liabilities								$ 231,337
Minimum [Member]
Lessee, Finance Lease, Discount Rate								8.00%
Maximum [Member]
Lessee, Finance Lease, Discount Rate								15.00%
Lease Agreement [Member]
Lessor, Operating Lease, Term of Contract				60 months
Lessee, Operating Lease, Description				The lease is for a period of 60 months, with an option to extend, commencing in February 2020 and expiring in
Lease Expiration Date				Feb. 28, 2025
Lease Agreement [Member] | First Year [Member]
Payments for Rent				$ 4,878
Lease Agreement [Member] | Second Year [Member]
Payments for Rent				5,026
Lease Agreement [Member] | Third Year [Member]
Payments for Rent				5,179
Lease Agreement [Member] | Fourth Year [Member]
Payments for Rent				5,335
Lease Agreement [Member] | Fifth Year [Member]
Payments for Rent				$ 5,495
Lease Amendment [Member]
Area of Land | ft²	4,734	4,734
Monthly rent, descriptions	Company must pay a monthly base rent of (i) $5,660 for the year from March 1, 2025 to February 28, 2026 and (ii) $5,829 for each year thereafter. In addition, the Company must pay a monthly base rent for the Expanded Premises of: (i) $4,537 in the first year; (ii) $4,673 in the second year; (iii) $4,813 in the third year; (iv) $4,957 in the fourth year; and (v) $5,106 in the fifth year. As of September 30, 2021, the Lease Amendment is not yet in effect.	Company must pay a monthly base rent of; (i) $5,660 for the year from 3/1/25 to 2/28/26 and (ii) $5,829 for each year thereafter. In addition, the Company must pay a monthly base rent for the Expanded Premises of; (i) $4,537 in the first year; (ii) $4,673 in the second year; (iii) $4,813 in the third year; (iv) $4,957 in the fourth year and; (v) $5,106 in the fifth year.
First Lessor [Member] | Financing Agreement [Member]
Payments for Rent							$ 379
Lessor, Operating Lease, Term of Contract							60 months
Lessee, Operating Lease, Description							months commencing in November 2018 through
Lease Expiration Date							Oct. 31, 2023
Finance Lease, Principal Payments							$ 16,064
Second Lessor [Member] | Financing Agreement [Member]
Payments for Rent							$ 1,439
Lessor, Operating Lease, Term of Contract							60 months
Lessee, Operating Lease, Description							months commencing in November 2018 through October 2023
Lease Expiration Date							Oct. 31, 2023
Finance Lease, Principal Payments							$ 62,394
Third Lessor [Member] | Financing Agreement [Member]
Payments for Rent						$ 1,496
Lessor, Operating Lease, Term of Contract						60 months
Lessee, Operating Lease, Description						months commencing in March 2019 through April 2024
Lease Expiration Date						Apr. 30, 2021
Finance Lease, Principal Payments						$ 64,940
Fourth Lessor [Member] | Financing Agreement [Member]
Payments for Rent					$ 397
Lessor, Operating Lease, Term of Contract					60 months
Lessee, Operating Lease, Description					months commencing in August 2019 through August 2024
Lease Expiration Date					Aug. 31, 2024
Finance Lease, Principal Payments					$ 19,622
Fifth Lessor [Member] | Financing Agreement [Member]
Payments for Rent			$ 1,395
Lessor, Operating Lease, Term of Contract			60 months
Lessee, Operating Lease, Description			months commencing in January 2020 through December 2024
Lease Expiration Date			Dec. 31, 2024
Finance Lease, Principal Payments			$ 68,821

SCHEDULE OF AMOUNTS DUE TO RELA

SCHEDULE OF AMOUNTS DUE TO RELATED PARTIES (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Related Party Transactions [Abstract]
Convertible note principal – related party	$ 1,000,000
Note payable principal – related party	100,000
Consulting fee – related party	18,000
Accounts payable – related party	3,714
Total	$ 1,121,714

RELATED-PARTY TRANSACTIONS (Det

RELATED-PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jul. 30, 2021	May 12, 2021	Apr. 26, 2021	Jan. 02, 2021	Sep. 16, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 22, 2020	Sep. 21, 2020	Jun. 05, 2020
Related Party Transaction [Line Items]
Securities purchase agreement, description	the Company entered into a Securities Purchase Agreement (the “SPA”) with an affiliated investor, who is a beneficial shareholder, to purchase an aggregate amount of 500 shares of Series F Convertible Preferred Stock of the Company (the “Series F Preferred”) with accompanying warrant for 63,897,764 of common stock (the “Warrant”), for total proceeds of $1,000,000 (see Note 9). The Series F Preferred Stock has a stated value of $2,000 per share and shall accrue monthly in arrears, dividends at the rate of 8% per annum on the stated value. The dividends shall be paid monthly at the option of the holder of the Series F Preferred in either cash or shares of common stock of the Company				the Company entered into a Securities Purchase Agreement (the “SPA”) with an affiliated investor, who is a beneficial shareholder, to purchase an aggregate amount of 1,000 shares of Series E Convertible Preferred Stock of the Company (the “Series E Preferred”) for an aggregate investment amount of $2,000,000 (see Note 9). The Company’s Series E Preferred Stock has a stated value of $2,000 per share and shall accrue, on a quarterly basis in arrears, dividends at the rate of 8% per annum on the stated value
Conversion price, description	(i) $0.00313 and (ii) 75% of the average closing price of the Company’s common stock during the prior five trading days; provided, however, the conversion price shall never be less than $0.0016					(i) $0.00375 and (ii) 75% of the average closing price of the Company’s common stock during the prior five trading days; provided, however, the conversion price shall never be less than $0.0021.
Consulting fee due to related party						$ 18,000
Principal amount						$ 40,000	$ 40,000
Common Stock, Shares Authorized						12,000,000,000	12,000,000,000	12,000,000,000	6,666,667
Repayments of Related Party Debt							$ 20,000
Interest Expense						121,094	31,218
Accounts Payable, Related Parties						3,714
Investors [Member]
Related Party Transaction [Line Items]
Repayments of Related Party Debt						1,000,000
Interest Expense						6,575
Mr. Kucharchuk [Member]
Related Party Transaction [Line Items]
Consulting fees				$ 2,000		18,000
Series D-1 Preferred Stock [Member]
Related Party Transaction [Line Items]
Consulting fee due to related party							$ 160,000
Conversion price							$ 0.24
Advances from related parties							$ 20,000
Outstanding principal							$ 192,832
Series F Preferred Stock [Member]
Related Party Transaction [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Stock Option, Exercise Price, Increase	$ 0.00313
Consulting Agreement [Member] | Mr. Kucharchuk [Member]
Related Party Transaction [Line Items]
Due to Officers or Stockholders										$ 15,000
Promissory Note Agreement [Member] | Jeffrey Busch [Member]
Related Party Transaction [Line Items]
Principal amount			$ 100,000
Proceeds from notes payable			$ 100,000
Outstanding principal						100,000
Accrued interest						427
Debt Instrument, Interest Rate, Stated Percentage			1.00%
Debt Instrument, Maturity Date			Apr. 1, 2022
Securities Purchase Agreement [Member] | Investors [Member] | Convertible Note [Member]
Related Party Transaction [Line Items]
Principal amount		$ 1,000,000
Common Stock, Shares Authorized		63,897,764
Investment amount		$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Debt Instrument, Interest Rate, Increase (Decrease)		10.00%
Debt Instrument, Maturity Date		May 12, 2026
Long term convertible note payable						$ 64,981

SCHEDULE OF WARRANT ACTIVITIES

SCHEDULE OF WARRANT ACTIVITIES (Details) - Warrant [Member] - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants, Outstanding Beginning balance	856,674,588
Weighted Average Exercise Price, Outstanding Beginning balance	$ 0.0020
Weighted Average Remaining Contractual Term (Years), Beginning Balance Outstanding		0 years
Aggregate Intrinsic Value, Beginning Balance Outstanding
Number of Warrants, Warrants issued in connection with the sale of 7 shares of Series D-1 Preferred Stock		656,674,588
Weighted Average Exercise Price, Warrants issued in connection with the sale of 7 shares of Series D-1 Preferred Stock		$ 0.002
Weighted Average Remaining Contractual Term (Years), Warrants issued in connection with the sale of 7 shares of Series D-1 Preferred Stock		4 years 2 months 12 days
Number of Warrants, Deemed issuance in connection with the asset sale and recapitalization transaction (see Note 3)		200,000,000
Weighted Average Exercise Price, Deemed issuance in connection with the asset sale and recapitalization transaction (see Note 3)		$ 0.003
Weighted Average Remaining Contractual Term (Years), Deemed issuance in connection with the asset sale and recapitalization transaction (see Note 3)		4 years 10 months 24 days
Weighted Average Remaining Contractual Term (Years), Beginning Balance Outstanding	4 years 3 months 18 days
Number of Warrants, Issued in connection with a convertible debt - related party (see Note 6 and Note 8)	63,897,764
Weighted Average Exercise Price, Issued in connection with a convertible debt - related party (see Note 6 and Note 8)	$ 0.0031
Weighted Average Remaining Contractual Term (Years), Issued in connection with a convertible debt - related party (see Note 6 and Note 8)	4 years 7 months 6 days
Number of Warrants, Issued in connection with a Series F preferred stock - related party	63,897,764
Number of Warrants, Outstanding Ending balance	984,470,116	856,674,588
Weighted Average Exercise Price, Outstanding Ending balance	$ 0.0023	$ 0.0020
Weighted Average Remaining Contractual Term (Years), Ending Balance Outstanding	3 years 6 months
Aggregate Intrinsic Value, Ending Balance Outstanding
Number of Warrants, Exercisable	784,470,116
Weighted Average Exercise Price, Exercisable	$ 0.0023
Weighted Average Remaining Contractual Term (Years), Exercisable	3 years 4 months 24 days
Aggregate Intrinsic Value, Exercisable

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative)	Jul. 30, 2021USD ($)$ / sharesshares	May 12, 2021USD ($)$ / sharesshares	May 12, 2021USD ($)$ / sharesshares	Sep. 24, 2020shares	Sep. 16, 2020USD ($)shares	Sep. 15, 2020$ / sharesshares	Sep. 15, 2020$ / sharesshares	Jun. 05, 2020USD ($)$ / sharesshares	May 18, 2020$ / sharesshares	Nov. 30, 2019$ / shares	Aug. 20, 2015shares	Jul. 30, 2021USD ($)$ / sharesshares	Jun. 30, 2021USD ($)$ / sharesshares	Sep. 30, 2021USD ($)$ / sharesshares	Sep. 24, 2021shares	Nov. 30, 2020shares	Sep. 30, 2020USD ($)$ / sharesshares	Sep. 22, 2020$ / sharesshares	Sep. 21, 2020$ / sharesshares	Mar. 07, 2017$ / sharesshares	Feb. 18, 2011shares
Class of Stock [Line Items]
Common stock, shares authorized														12,000,000,000			12,000,000,000	12,000,000,000	6,666,667
Common stock, par value | $ / shares														$ 0.0001			$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized														26,667			26,667
Preferred Stock, Par or Stated Value Per Share | $ / shares														$ 0.0001			$ 0.0001
Consulting fee due to related party | $														$ 18,000
Proceeds from sale of stock | $														1,000,000			4,590,000
Dividend payable | $														13,151			6,120
Proceeds from Convertible Debt | $														$ 1,000,000
Common stock, shares issued														5,124,164,690			5,124,164,690
Proceeds from issuance of common stock | $														$ 1,350,000
Common Stock, Shares, Outstanding														5,124,164,690			5,124,164,690
Warrant exercise price | $ / shares								$ 0.0025		$ 0.00214
Warrants exercisable								Sep. 5, 2025		Nov. 27, 2024
Warrant description								The warrants are not exercisable until sixty (60) days after the Company effectuates a reverse stock split and the Company achieves and maintains a Market Capitalization of $50,000,000 for thirty (30) consecutive days at an exercise price of $0.0025 and expire on September 5, 2025.
Number of shares issued market capitalization | $																	$ 2,590,000
Convertible Note [Member]
Class of Stock [Line Items]
Warrant exercise price | $ / shares		$ 0.00313	$ 0.00313
Number of warrant issued		63,897,764	63,897,764
Fair value of warrants | $		$ 984,200
Equity Option [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross													0
Common stock were be reserved for issuance under the plan				3,043,638,781
Fair market value of share on grant date percentage													110.00%
Number of stock options issued and outstanding														0			0
2011 Stock Option Plan [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized																					57
Asset Sale Transaction and Recapitalization [Member]
Class of Stock [Line Items]
Common stock, shares issued								1,398,070
Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities																	5,081,550,620
Common Stock, Shares, Outstanding														5,124,164,690
Common Stock, Shares Subscribed but Unissued														5,122,766,620
Number of shares issued market capitalization | $
Warrant [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues																656,674,588
Common Stock One [Member]
Class of Stock [Line Items]
Converted shares issued				5,081,550,620
Board of Directors [Member] | Maximum [Member] | 2011 Stock Option Plan [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized																					14
Investors [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Proceeds from Convertible Debt | $												$ 1,000,000
Investors [Member] | Warrant [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities			63,897,764									63,897,764
Proceeds from Convertible Debt | $												$ 957,192
Warrant exercise price | $ / shares		$ 0.00313	$ 0.00313
Fair value of warrants | $			$ 1,000,000
Accredited Investors [Member] | Private Placement [Member]
Class of Stock [Line Items]
Proceeds from issuance of common stock | $														$ 431,309,904
Sale of stock, price per share | $ / shares													$ 0.00313
Sale of stock, consideration received on transaction | $													$ 1,350,000
Two Investor [Member]
Class of Stock [Line Items]
Number of warrant issued								200,000,000
Number of shares issued market capitalization | $								$ 50,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock designated											1,333
Preferred stock, shares authorized											26,667						1,333
Stockholder voting rights											Each holder of Series A Preferred Stock is entitled to 500 votes for each share of Series A Preferred Stock held as of the applicable date on any matter that is submitted to a vote or for the consent of the stockholders of the Company. The holders of Series A Preferred Stock shall have no special voting rights and their consent is not required (except to the extent they are entitled to vote with holders of Common Stock as set forth herein) for the taking of any corporate action.
Preferred stock, shares issued								667
Preferred stock, shares outstanding																	667
Preferred Stock, Par or Stated Value Per Share | $ / shares																	$ 0.0001
Series A Preferred Stock [Member] | Board of Directors [Member]
Class of Stock [Line Items]
Preferred stock, shares issued														667			667
Preferred stock, shares outstanding														667			667
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock designated																				10,523
Preferred stock, shares issued																	0
Preferred stock, shares outstanding																	0
Preferred Stock, Par or Stated Value Per Share | $ / shares																				$ 0.0001
Preferred stock stated value | $ / shares																				$ 0.0001
Series C One Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock designated									3,000
Preferred stock, shares authorized														3,000			3,000
Preferred stock, shares issued								2,966.2212						2,966.2212			2,966.2212
Preferred stock, shares outstanding														2,966.2212			2,966.2212
Preferred Stock, Par or Stated Value Per Share | $ / shares									$ 0.0001					$ 0.0001			$ 0.0001
Preferred stock stated value | $ / shares									4,128.42
Conversion price | $ / shares									$ 0.0275
Preferred stock description									Each share of Series C-1 Preferred Stock is convertible into shares of common stock any time after the Initial Issuance Date at a conversion price of $0.0275 per share. The number of shares of common stock issuable upon conversion shall be determined by dividing (x) the conversion amount (determined by the sum of the stated value thereof plus any additional amount thereon which consist of all dividends, whether declared or not) of such share of Series C-1 by (y) the conversion price of $0.0275 per share (subject to temporary adjustment upon a triggering event as defined by the Series C-1 Certificate of Designation, to 80% of the conversion price). The adjusted conversion price is only in effect until the triggering event is cured. The convertibility of shares of Series C-1 Preferred Stock is limited such that a holder of Series C-1 Preferred Stock may not convert Series C-1 Preferred Stock to common stock to the extent that the number of shares of common stock to be issued pursuant to such conversion, when aggregated with all other shares of common stock owned by the holder at such time, would result in the holder beneficially owning (as determined in accordance with Section 13(d) of the Securities Exchange Act of 1934) more than 4.99% of all of the Company’s common stock outstanding.
Conversion percentage									0.80
Series C One Preferred Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Common stock outstanding, percentage									4.99%
Series C One Preferred Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Conversion price | $ / shares									$ 0.0275
Series C-2 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock designated									6,000
Preferred stock, shares authorized														6,000			6,000
Preferred stock, shares issued								4,916.865						4,916.865			4,916.865
Preferred stock, shares outstanding														4,916.865			4,916.865
Preferred Stock, Par or Stated Value Per Share | $ / shares									$ 0.0001					$ 0.0001			$ 0.0001
Preferred stock stated value | $ / shares									410.27
Conversion price | $ / shares									$ 0.00275
Preferred stock description									Each share of Series C-2 Preferred Stock is convertible into shares of common stock any time after the initial issuance date at a conversion price of $0.00275 per share. The number of shares of common stock issuable upon conversion shall be determined by dividing (x) the conversion amount (determined by the sum of the stated value thereof plus any additional amount thereon) of such share of Series C-2 by (y) the conversion price of $0.00275 per share (subject to temporary adjustment upon a triggering event as defined by the Series C-2 Certificate of Designation to 80% of the conversion price). The adjusted conversion price is only in effect until the triggering event is cured. The convertibility of shares of Series C-2 Preferred Stock is limited such that a holder of Series C-2 Preferred Stock may not convert Series C-2 Preferred Stock to common stock to the extent that the number of shares of common stock to be issued pursuant to such conversion, when aggregated with all other shares of common stock owned by the holder at such time, would result in the holder beneficially owning (as determined in accordance with Section 13(d) of the Securities Exchange Act of 1934) more than 4.99% of all of the Company’s common stock outstanding.
Conversion percentage									0.80
Series C-2 Preferred Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Common stock outstanding, percentage									4.99%
Series D-1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock designated									1,000
Preferred stock, shares authorized														1,000			1,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Preferred Stock, Par or Stated Value Per Share | $ / shares									$ 0.0001					$ 0.0001			$ 0.0001
Preferred stock stated value | $ / shares									$ 9,104.89
Conversion price | $ / shares																	$ 0.24
Conversion percentage									0.5455
Pro-rata description									Each share of Series D-1 Preferred Stock is convertible into a pro rata portion of 54.55% of the Fully Diluted Equity (as defined in the Series D-1 Certificate of Designation) of the Company upon the effectiveness of the amendment to the Company’s Articles of Incorporation to increase the Company’s authorized common stock, par value $0.0001 per share, from 6,666,667 shares to 12,000,000,000 shares, which occurred on September 24, 2020 (the “Conversion Date”).
Conversion of debt amount | $																	$ 459,153
Consulting fee due to related party | $																	$ 160,000
Conversion of common stock shares converted															5,081,550,620		656,674,588
Proceeds from sale of stock | $																	$ 2,590,000
Converted shares issued															1,000
Series D-1 Preferred Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Common stock, shares authorized									12,000,000,000
Series D-1 Preferred Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Common stock, shares authorized									6,666,667
Series D-2 Preferred Stock [Member]
Class of Stock [Line Items]
Common stock, par value | $ / shares									$ 4,360
Preferred stock, shares authorized														4,360			4,360
Preferred stock, shares issued								4,121.64
Preferred stock, shares outstanding
Preferred Stock, Par or Stated Value Per Share | $ / shares									0.0001					$ 0.0001			$ 0.0001
Preferred stock stated value | $ / shares									$ 500
Conversion of common stock shares converted									10,000
Converted shares issued															4,121.64
Series D-2 Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion of common stock shares converted				41,216,000
Series D-2 Preferred Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Common stock, shares authorized									12,000,000,000
Series D-2 Preferred Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Common stock, shares authorized									6,666,667
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized						2,000	2,000
Preferred Stock, Par or Stated Value Per Share | $ / shares						$ 0.0001	$ 0.0001
Preferred stock stated value | $ / shares						$ 2,000	$ 2,000
Conversion price | $ / shares														$ 0.00313
Preferred stock description						Each share of Series E Preferred Stock is convertible into shares of common stock any time after the initial issuance date at the Conversion Price which is the lesser of: (i) $0.00375 or (ii) 75% of the average closing price of the common stock during the prior five trading days on the principal market, subject to adjustment as provided in the Series E Certificate of Designation including a price protection provision for offerings below the conversion price. Provided, however, the Conversion Price shall never be less than $0.0021. The number of shares of common stock issuable upon conversion shall be determined by multiplying the number of outstanding shares by the stated value per share of $2,000 plus accrued dividends and dividing that number by (y) the Conversion Price.
Public offering, description							In connection with, (i) a Change of Control of the Corporation or (ii) on the closing of, a Qualified Public Offering by the Corporation, all of the outstanding shares of Series E (including any fraction of a share) shall automatically convert into an aggregate number of shares of Common Stock (including any fraction of a share) by multiplying the number of outstanding shares by the stated value per share of $2,000 plus accrued dividends and dividing that number (including any fraction of a share) by the lesser of: (i) $0.00375 or (ii) 75% of the average closing price of the common stock during the prior five trading days on the principle market. However, the conversion price shall never be less than $0.0021. If a closing of a Change of Control transaction or a Qualified Public Offering occurs, such automatic conversion of all of the outstanding shares of Series E shall be deemed to have been converted into shares of Common Stock immediately prior to the closing of such transaction or Qualified Public Offering.
Temporary equity, shares issued														1,000			1,000
Aggregate investment amount | $														$ 2,000,000			$ 2,000,000
Beneficial conversion feature amount | $																	$ 2,000,000
Sereis E preferred stock dividend | $														$ 152,890
Temporary equity, shares outstanding														1,000			1,000
Series E Preferred Stock [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Preferred stock description					The Company’s Series E Preferred Stock has a stated value of $2,000 per share and shall accrue, on a quarterly basis in arrears, dividends at the rate of 8% per annum on the stated value. The dividends shall be paid quarterly at the option of the holder of the Series E Preferred in either cash or shares of common stock of the Company. The Series E Preferred is convertible two days after the increase in the Company’s authorized common stock which became effective on September 24, 2020. The number of shares of common stock issuable on the conversion of the Series E Preferred is determined by dividing the stated value of the number of shares being converted, plus any accrued and unpaid dividends, by the lesser of: (i) $0.00375 and (ii) 75% of the average closing price of the Company’s common stock during the prior five trading days; provided, however, the conversion price shall never be less than $0.0021. For eighteen months from the anniversary of the closing, the Company needs to obtain consent from several investors prior to engaging in any future capital raises.
Temporary equity, shares issued					1,000
Aggregate investment amount | $					$ 2,000,000
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock designated	1,000											1,000
Preferred stock, shares authorized	1,000											1,000
Preferred Stock, Par or Stated Value Per Share | $ / shares	$ 0.0001											$ 0.0001
Preferred stock stated value | $ / shares	$ 2,000											$ 2,000
Temporary equity, shares issued														500
Aggregate investment amount | $														$ 1,000,000
Beneficial conversion feature amount | $														42,808
Sereis E preferred stock dividend | $														$ 6,728
Temporary equity, shares outstanding														500
Interest rate	8.00%											8.00%
Preferred stock, conversion basis	Each share of Series F Preferred Stock is convertible into shares of common stock any time after the initial issuance date at the Conversion Price which is the lesser of: (i) $0.00313 or (ii) 75% of the average closing price of the common stock during the prior five trading days on the principal market, subject to adjustment as provided in the Series F Certificate of Designation including a price protection provision for offerings below the conversion price. Provided, however, the Conversion Price shall never be less than $0.0016. The number of shares of common stock issuable upon conversion shall be determined by multiplying the number of outstanding shares by the stated value per share of $2,000 plus additional amount by the Conversion Price.
Stated value of preferred stock | $ / shares	$ 2,000											$ 2,000
Warrant exercise price | $ / shares	$ 0.00313											$ 0.00313
Number of warrant issued	63,897,764											63,897,764
Fair value of warrants | $												$ 957,192
Shares issued	500											500
Series F Preferred Stock [Member] | Investors [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Beneficial conversion feature amount | $												$ 957,192
Preferred stock, conversion basis												The number of shares of common stock issuable upon conversion of the Series F Preferred is determined by dividing the stated value of the number of shares being converted, plus any accrued and unpaid dividends, by the lesser of: (i) $0.00313 and (ii) 75% of the average closing price of the Company’s common stock during the prior five trading days; provided, however, the conversion price shall never be less than $0.0016. In addition, the investor was issued a Warrant to purchase an amount of common stock equal to 20% of the shares of common stock issuable upon conversion of the Series F Preferred at an exercise price of $0.00313 per share (subject to adjustment as provided therein) until July 30, 2026. The Warrants are exercisable for cash at any time. The 63,897,764 Warrant was valued using the relative fair value method at $957,192 and the Series F Preferred stock had a grant date fair value $42,808 which was recorded as a BCF.
Sale of Stock, Number of Shares Issued in Transaction												500
Proceeds from Convertible Debt | $												$ 42,808
Stated value of preferred stock | $ / shares	$ 2,000											$ 2,000
Preferred Stock, Dividend Rate, Percentage												8.00%
Debt Instrument, Unamortized Discount | $	$ 957,192											$ 957,192

COMMITMENT AND CONTINGENCIES (D

COMMITMENT AND CONTINGENCIES (Details Narrative)

Dec. 10, 2021USD ($)

Dec. 10, 2021USD ($)

Jul. 02, 2021USD ($)

Jun. 10, 2021ft²

Jun. 10, 2021ft²

Jan. 02, 2021USD ($)

Sep. 24, 2020USD ($)shares

Jul. 05, 2020USD ($)shares

Jun. 05, 2020USD ($)shares

Jun. 30, 2020shares

Dec. 31, 2019

Mar. 31, 2018USD ($)

Sep. 30, 2006USD ($)

Sep. 30, 2021USD ($)shares

Sep. 30, 2020USD ($)

Loss Contingencies [Line Items]

Loss Contingency, Damages Awarded, Value

$ 1,000,000

Contingent liability

$ 71,240

$ 64,040

Outstanding principal balance

40,000

40,000

Accrued interest payable

31,240

24,040

Subsequent Event [Member] | Minimum [Member]

Loss Contingencies [Line Items]

Damages sought value

$ 100,000,000

$ 100,000,000

Busch Employment Agreement [Member]. | Restricted Stock Units (RSUs) [Member]

Loss Contingencies [Line Items]

Accrued Salaries

132,500

72,500

Exclusive License Agreement [Member] | George Mason University [Member]

Loss Contingencies [Line Items]

Accrued Professional Fees, Current

1,591

832

Royalty Expense

$ 50,000

Revenue percentage

1.50%

Exclusive License Agreement [Member] | Sublicense Royalty [Member] | George Mason University [Member]

Loss Contingencies [Line Items]

Revenue percentage

15.00%

License Agreement [Member] | National Institutes of Health [Member]

Loss Contingencies [Line Items]

Accrued Professional Fees, Current

$ 24,830

$ 19,834

Royalty Expense

$ 6,000

Revenue percentage

3.00%

Non-refundable minimum annual royalty

$ 5,000

License Agreement [Member] | Sublicense Royalty [Member] | National Institutes of Health [Member]

Loss Contingencies [Line Items]

Revenue percentage

10.00%

Employee Incentive Stock Options [Member]

Loss Contingencies [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares

1,800,000,000

Lease Agreement [Member]

Loss Contingencies [Line Items]

Lease term

60 months

Lease expiration

Feb. 28, 2025

Lease Amendment [Member]

Loss Contingencies [Line Items]

Area of Land | ft²

4,734

4,734

Monthly rent, description

Company must pay a monthly base rent of (i) $5,660 for the year from March 1, 2025 to February 28, 2026 and (ii) $5,829 for each year thereafter. In addition, the Company must pay a monthly base rent for the Expanded Premises of: (i) $4,537 in the first year; (ii) $4,673 in the second year; (iii) $4,813 in the third year; (iv) $4,957 in the fourth year; and (v) $5,106 in the fifth year. As of September 30, 2021, the Lease Amendment is not yet in effect.

Company must pay a monthly base rent of; (i) $5,660 for the year from 3/1/25 to 2/28/26 and (ii) $5,829 for each year thereafter. In addition, the Company must pay a monthly base rent for the Expanded Premises of; (i) $4,537 in the first year; (ii) $4,673 in the second year; (iii) $4,813 in the third year; (iv) $4,957 in the fourth year and; (v) $5,106 in the fifth year.

Dr. Michael Ruxin [Member] | Employment Agreement [Member]

Loss Contingencies [Line Items]

Salary and Wage, Excluding Cost of Good and Service Sold

$ 300,000

Annual decretionary bonus percentage

150.00%

Dr. Michael Ruxin [Member] | Employment Agreement [Member] | Share-based Payment Arrangement, Option [Member] | 2020 Equity Incentive Plan [Member]

Loss Contingencies [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares

420,691,653

Jeffrey Busch [Member] | Busch Employment Agreement [Member].

Loss Contingencies [Line Items]

Salary and Wage, Excluding Cost of Good and Service Sold

$ 60,000

Jeffrey Busch [Member] | Busch Employment Agreement [Member]. | Restricted Stock Units (RSUs) [Member] | 2020 Equity Incentive Plan [Member]

Loss Contingencies [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares

49,047,059

Jeffrey Busch [Member] | Busch Employment Agreement [Member]. | Share-based Payment Arrangement, Option [Member] | 2020 Equity Incentive Plan [Member]

Loss Contingencies [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares

420,691,653

Thomas E Chilcott [Member] | Offer Letter [Member]

Loss Contingencies [Line Items]

Salary and Wage, Excluding Cost of Good and Service Sold

$ 225,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares

94,545,096

Employee bonus, description

he will be eligible to receive the following bonuses: $5,000 if the Company’s next Annual Report on Form 10-K is filed on or prior to December 12, 2020; $5,000 if the Company files a registration statement on Form S-1 on or prior to January 15, 2021; $5,000 if the Company completes a capital raise of at least $3,000,000 on or prior to Apri1 15, 2021; $20,000 if the Company completes a capital raise of at least $10,000,000 on or prior to September 30, 2021; and $15,000 if the Company successfully lists on the Nasdaq stock market on or before December 31, 2021.

Consultant [Member] | Scientific Advisory Board Service Agreement [Member]

Loss Contingencies [Line Items]

Compensation Expense, Excluding Cost of Good and Service Sold

$ 2,000

Payments for Other Fees

$ 1,500

Consultant [Member] | Scientific Advisory Board Service Agreement [Member] | 2020 Equity Incentive Plan [Member]

Loss Contingencies [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares

88,786,943

88,786,943

Consultant [Member] | Pathology Advisory Board Service Agreement [Member]

Loss Contingencies [Line Items]

Compensation Expense, Excluding Cost of Good and Service Sold

$ 272

Payments for Other Fees

$ 1,500

Consultant [Member] | Pathology Advisory Board Service Agreement [Member] | 2020 Equity Incentive Plan [Member]

Loss Contingencies [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares

77,972,192

77,972,192

Kucharchuk [Member] | Consulting Agreement [Member]

Loss Contingencies [Line Items]

Compensation Expense, Excluding Cost of Good and Service Sold

$ 2,000

Accrued Professional Fees, Current

$ 18,000

SCHEDULE OF EFFECTIVE INCOME TA

SCHEDULE OF EFFECTIVE INCOME TAX RATE (Details) - USD ($)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income tax benefit at U.S. statutory rate of 21%	$ (1,149,047)	$ (665,756)
Income tax benefit – state	(253,337)	(146,783)
Non-deductible expenses	(52,467)	(53,244)
Change in valuation allowance	1,454,851	865,783
Total provision for income tax

SCHEDULE OF EFFECTIVE INCOME _2

SCHEDULE OF EFFECTIVE INCOME TAX RATE (Details) (Parenthetical)	12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Percentage of statutory rate	21.00%	21.00%

SCHEDULE OF DEFERRED TAX ASSETS

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Net operating loss carry-forwards	$ 11,245,046	$ 9,790,195
Total deferred tax asset	11,245,046	9,790,195
Less: valuation allowance	(11,245,046)	(9,790,195)
Net deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative)	12 Months Ended
	Sep. 30, 2021USD ($)
Operating loss carryforward	$ 43,874,545
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	1,454,851
Net operating loss carryforward	11,245,046
Tax Credit Carryforward, Amount	$ 8,050,201
Operating Loss Carryforwards, Limitations on Use	expire in 2037
Acts Effective Date [Member]
Operating loss carryforward	$ 3,194,845

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)

Dec. 31, 2021

Dec. 10, 2021

Dec. 10, 2021

Dec. 01, 2021

Nov. 01, 2021

Oct. 21, 2021

Oct. 18, 2021

Jan. 01, 2022

Sep. 30, 2021

Sep. 30, 2020

Sep. 22, 2020

Sep. 21, 2020

Subsequent Event [Line Items]

Common Stock, Shares Authorized

12,000,000,000

12,000,000,000

12,000,000,000

6,666,667

Debt instrument, principal amount

$ 40,000

$ 40,000

Subsequent Event [Member]

Subsequent Event [Line Items]

Sale of Stock, Number of Shares Issued in Transaction

84,240

Common Stock, Shares Authorized

26,913,738

Warrants and Rights Outstanding, Maturity Date

Nov. 1, 2026

Warrant per share

0.00366

Subsequent Event [Member] | Board of Directors [Member]

Subsequent Event [Line Items]

[custom:BonusPayable]

$ 37,500

Subsequent Event [Member] | Securities Purchase Agreement [Member]

Subsequent Event [Line Items]

Debt instrument, principal amount

$ 250,000

$ 250,000

Debt instrument effective percentage amount

8.00%

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

13,661,203

Warrant amount

$ 500,000

Proceeds from Bank Debt

250,000

$ 250,000

Debt Instrument, Maturity Date

Nov. 1, 2026

Warrants and Rights Outstanding, Maturity Date

Nov. 1, 2026

Warrant per share

0.00366

Debt Instrument, Interest Rate During Period

110.00%

Subsequent Event [Member] | Securities Purchase Agreement [Member] | Investor [Member]

Subsequent Event [Line Items]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

18,251,367

Warrant amount

$ 1,000,000

Proceeds from Bank Debt

$ 1,000,000

Debt Instrument, Maturity Date

Nov. 1, 2026

Warrants and Rights Outstanding, Maturity Date

Nov. 1, 2026

Subsequent Event [Member] | Securities Purchase Agreement [Member] | Investors [Member]

Subsequent Event [Line Items]

Debt instrument, principal amount

333,000

$ 334,000

$ 333,000

Subsequent Event [Member] | Maximum [Member] | Board of Directors [Member]

Subsequent Event [Line Items]

Salary and Wage, Officer, Excluding Cost of Good and Service Sold

300,000

Subsequent Event [Member] | Maximum [Member] | Securities Purchase Agreement [Member]

Subsequent Event [Line Items]

Debt Instrument, Interest Rate During Period

9.90%

Subsequent Event [Member] | Minimum [Member]

Subsequent Event [Line Items]

Damages sought value

$ 100,000,000

$ 100,000,000

Subsequent Event [Member] | Minimum [Member] | Board of Directors [Member]

Subsequent Event [Line Items]

Salary and Wage, Officer, Excluding Cost of Good and Service Sold

225,000

[custom:CapitalRaiseForOfficers-0]

1,000,000

Subsequent Event [Member] | Minimum [Member] | Board of Directors One [Member]

Subsequent Event [Line Items]

[custom:CapitalRaiseForOfficers-0]

$ 2,000,000

Subsequent Event [Member] | Promissory Note Agreement [Member]

Subsequent Event [Line Items]

Debt instrument, principal amount

$ 150,000

Proceeds from issuance of debt

$ 150,000

Debt instrument, interest

1.00%

Debt instrument effective percentage amount

1.00%

Proceeds from Bank Debt

250,000

Subsequent Event [Member] | Note [Member]

Subsequent Event [Line Items]

Debt instrument, principal amount

$ 250,000

Debt instrument effective percentage amount

8.00%

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

13,661,203

Warrant amount

$ 500,000

Debt Instrument, Maturity Date

Nov. 1, 2026

Debt Instrument, Interest Rate During Period

110.00%

Subsequent Event [Member] | Note [Member] | Maximum [Member]

Subsequent Event [Line Items]

Debt Instrument, Interest Rate During Period

9.90%