Theralink (THER) 10-Q 23 May 22 2022 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Mar. 31, 2022	May 16, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2022
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
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		6,151,499,919

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2022	Sep. 30, 2021
CURRENT ASSETS:
Cash	$ 447,467	$ 314,151
Accounts receivable	137,038
Other receivable (related party $35,594 in 2022 and $21,711 in 2021)	35,594	23,044
Prepaid expenses and other current assets	255,744	219,496
Marketable securities	7,900	11,000
Laboratory supplies		71,062
Total Current Assets	883,743	638,753
OTHER ASSETS:
Property and equipment, net	631,709	698,927
Finance right-of-use assets, net	88,139	111,323
Operating right-of-use asset, net	1,179,414	168,664
Security deposits	19,465	20,909
Total Assets	2,802,470	1,638,576
CURRENT LIABILITIES:
Accounts payable	847,070	1,018,797
Accounts payable - related party	4,000	3,714
Accrued liabilities	118,290	71,077
Accrued liabilities - related party		18,000
Accrued compensation	343,472	186,177
Accrued director compensation	162,500	132,500
Contract liabilities	333,713	135,150
Notes payable - related party	200,000	100,000
Notes payable - current	1,000	1,000
Financing lease liability - current	50,760	47,730
Operating lease liability - current	22,839	42,411
Insurance payable	48,487	118,294
Subscriptions payable		1,350,000
Contingent liabilities	74,840	71,240
Total Current Liabilities	2,206,971	3,296,090
LONG-TERM LIABILITIES:
Financing lease liability	62,223	88,385
Operating lease liability	1,171,181	134,482
Convertible notes - related party, net of discount	204,431	64,981
Convertible notes, net of discount	76,357
Total Liabilities	3,721,163	3,583,938
Commitments and Contingencies (Note 10)
STOCKHOLDERS’ DEFICIT:
Preferred stock value
Common stock: $0.0001 par value, 12,000,000,000 shares authorized; 6,026,499,919 and 5,124,164,690 issued and outstanding at March 31, 2022 and September 30, 2021, respectively	602,650	512,416
Additional paid-in capital	48,772,446	44,368,077
Accumulated deficit	(53,293,789)	(49,825,855)
Total Stockholders’ Deficit	(3,918,693)	(4,945,362)
Total Liabilities and Stockholders’ Deficit	2,802,470	1,638,576
Series E Preferred Stock [Member]
LONG-TERM LIABILITIES:
Temporary equity value	2,000,000	2,000,000
Series F Preferred Stock [Member]
LONG-TERM LIABILITIES:
Temporary equity value	1,000,000	1,000,000
Series A Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT:
Preferred stock value
Series C-1 Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT:
Preferred stock value
Series C-2 Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT:
Preferred stock value
Series D-1 Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT:
Preferred stock value
Series D-2 Preferred Stock [Member]
STOCKHOLDERS’ DEFICIT:
Preferred stock value

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Other receivable related party	$ 35,594	$ 21,711
Preferred stock, par or stated value per share	$ 0.0001	$ 0.0001
Preferred stock shares authorized	26,667	26,667
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	12,000,000,000	12,000,000,000
Common stock, shares issued	6,026,499,919	5,124,164,690
Common stock, shares outstanding	6,026,499,919	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	$ 2,013,589	$ 2,013,151
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	$ 1,006,795	$ 1,006,728
Series A Preferred Stock [Member]
Preferred stock, par or stated value per share	$ 0.0001	$ 0.0001
Preferred stock shares authorized	1,333	1,333
Preferred stock shares issued	667	667
Preferred stock shares outstanding	667	667
Series C-1 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 issued	1,876	2,966
Preferred stock shares outstanding	1,876	2,966
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 issued	3,037	4,917
Preferred stock shares outstanding	3,037	4,917
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 issued
Preferred stock shares outstanding
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 issued
Preferred stock shares outstanding

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
REVENUES, NET	$ 19,500	$ 126,314	$ 98,475	$ 136,104
COST OF REVENUE	17,180	28,442	60,745	30,045
GROSS PROFIT	2,320	97,872	37,730	106,059
OPERATING EXPENSES:
Professional fees	297,753	213,965	515,576	411,219
Compensation expense	702,633	532,104	1,328,488	1,122,279
Licensing fees	38,963	31,020	75,055	61,192
General and administrative expenses	523,264	677,340	1,060,920	1,480,479
Total Operating Expenses	1,562,613	1,454,429	2,980,039	3,075,169
LOSS FROM OPERATIONS	(1,560,293)	(1,356,557)	(2,942,309)	(2,969,110)
OTHER INCOME (EXPENSE):
Interest expense, net	(267,202)	(7,956)	(402,853)	(16,686)
Gain on debt extinguishment, net				227,294
Unrealized (loss) gain on marketable securities	(8,500)	3,400	(3,100)	300
Unrealized loss on exchange rate				(22,686)
Total Other Income (Loss), net	(275,702)	(4,556)	(405,953)	188,222
NET LOSS	(1,835,995)	(1,361,113)	(3,348,262)	(2,780,888)
NET LOSS ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ (1,895,174)	$ (1,400,565)	$ (3,467,934)	$ (2,860,559)
NET LOSS PER COMMON SHARE:
Basic and Diluted	$ 0	$ 0	$ 0	$ 0
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic and Diluted	5,596,220,371	5,244,860,396	5,715,133,330	5,184,179,094
Series E Preferred Stock [Member]
OTHER INCOME (EXPENSE):
Preferred stock dividend	$ (39,452)	$ (39,452)	$ (79,781)	$ (79,671)
Series F Preferred Stock [Member]
OTHER INCOME (EXPENSE):
Preferred stock dividend	$ (19,727)		$ (39,891)

Statement of Changes in Stockho

Statement of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [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-2 [Member]	Preferred Stock [Member]Preferred Stock Series D-1 [Member]	Preferred Stock [Member]Preferred Stock Series D-2 [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Sep. 30, 2020							$ 512,416	$ 42,367,577	$ (43,187,588)	$ (307,595)
Beginning balance, shares at Sep. 30, 2020		667	2,966	4,917			5,124,164,690
Series E preferred stock dividend									(40,219)	(40,219)
Net loss									(1,419,775)	(1,419,775)
Adjustment related to Series A preferred prior period redemption payment								500		500
Ending balance, value at Dec. 31, 2020							$ 512,416	42,368,077	(44,647,582)	(1,767,089)
Ending balance, shares at Dec. 31, 2020		667	2,966	4,917			5,124,164,690
Beginning balance, value at Sep. 30, 2020							$ 512,416	42,367,577	(43,187,588)	(307,595)
Beginning balance, shares at Sep. 30, 2020		667	2,966	4,917			5,124,164,690
Net loss										(2,780,888)
Ending balance, value at Mar. 31, 2021							$ 512,416	42,368,077	(46,048,147)	(3,167,654)
Ending balance, shares at Mar. 31, 2021		667	2,966	4,917			5,124,164,690
Beginning balance, value at Dec. 31, 2020							$ 512,416	42,368,077	(44,647,582)	(1,767,089)
Beginning balance, shares at Dec. 31, 2020		667	2,966	4,917			5,124,164,690
Series E preferred stock dividend									(39,452)	(39,452)
Net loss									(1,361,113)	(1,361,113)
Ending balance, value at Mar. 31, 2021							$ 512,416	42,368,077	(46,048,147)	(3,167,654)
Ending balance, shares at Mar. 31, 2021		667	2,966	4,917			5,124,164,690
Beginning balance, value at Sep. 30, 2021							$ 512,416	44,368,077	(49,825,855)	(4,945,362)
Beginning balance, shares at Sep. 30, 2021		667	2,966	4,917			5,124,164,690
Relative fair value of warrants issued in connection with convertible notes - related party recorded as debt discount								661,088		661,088
Relative fair value of warrants issued in connection with convertible notes recorded as debt discount								991,120		991,120
Series E preferred stock dividend									(40,329)	(40,329)
Series F preferred stock dividend									(20,164)	(20,164)
Correction for rounding error
Correction for rounding error shares							(1,436)
Net loss									(1,512,267)	(1,512,267)
Ending balance, value at Dec. 31, 2021							$ 512,416	46,020,285	(51,398,615)	(4,865,914)
Ending balance, shares at Dec. 31, 2021		667	2,966	4,917			5,124,163,254
Beginning balance, value at Sep. 30, 2021							$ 512,416	44,368,077	(49,825,855)	(4,945,362)
Beginning balance, shares at Sep. 30, 2021		667	2,966	4,917			5,124,164,690
Net loss										(3,348,262)
Ending balance, value at Mar. 31, 2022							$ 602,650	48,772,446	(53,293,789)	(3,918,693)
Ending balance, shares at Mar. 31, 2022		667	1,876	3,037			6,026,499,919
Beginning balance, value at Dec. 31, 2021							$ 512,416	46,020,285	(51,398,615)	(4,865,914)
Beginning balance, shares at Dec. 31, 2021		667	2,966	4,917			5,124,163,254
Relative fair value of warrants issued in connection with convertible notes - related party recorded as debt discount								331,969		331,969
Relative fair value of warrants issued in connection with convertible notes recorded as debt discount								996,708		996,708
Series E preferred stock dividend									(39,452)	(39,452)
Series F preferred stock dividend									(19,727)	(19,727)
Net loss									(1,835,995)	(1,835,995)
Issuance of common stock in connection with conversion of Series C-1 preferred stock							$ 16,364	(16,364)
Issuance of common stock in connection with conversion of series C-1 preferred stock shares			(1,090)				163,637,529
Issuance of common stock in connection with conversion of Series C-2 preferred stock							$ 28,048	(28,048)
Issuance of common stock in connection with conversion of series C-2 preferred stock shares				(1,880)			280,475,491
Issuance of common stock in connection with settlement of accounts payable							$ 2,691	81,549		84,240
Issuance of common stock in connection with settlement of accounts payable shares							26,913,738
Issuance of common stock in connection with subscriptions payable							$ 43,131	1,306,869		1,350,000
Issuance of common stock in connection with subscriptions payable shares							431,309,907
Relative fair value of additional warrants issued in connection with modification of convertible notes - related party recorded as debt discount								34,620		34,620
Relative fair value of additional warrants issued in connection with modification of convertible notes recorded as debt discount								44,858		44,858
Ending balance, value at Mar. 31, 2022							$ 602,650	$ 48,772,446	$ (53,293,789)	$ (3,918,693)
Ending balance, shares at Mar. 31, 2022		667	1,876	3,037			6,026,499,919

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS USED IN OPERATING ACTIVITIES
Net loss	$ (3,348,262)	$ (2,780,888)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation on property and equipment and finance ROU assets	95,113	92,009
Non-cash lease cost	14,606	1,169
Amortization of debt discount	276,170
Gain on debt extinguishment		(227,294)
Unrealized loss on exchange rate		22,686
Unrealized (gain) loss on marketable securities	3,100	(300)
Gain on modification of operating lease	(8,229)
Change in operating assets and liabilities:
Accounts receivable	(137,038)	(56,527)
Prepaid expenses and other current assets	(47,354)	37,184
Laboratory supplies	71,062	54,913
Accounts payable	(87,201)	23,006
Accrued liabilities and other liabilities	149,795	7,042
Contract liabilities	198,563	146,025
NET CASH USED IN OPERATING ACTIVITIES	(2,819,675)	(2,680,975)
CASH FLOWS FROM INVESTING ACTIVITIES
Adjustment related to Series A preferred prior period redemption payment		500
Purchase of property and equipment	(4,711)	(99,105)
NET CASH USED IN INVESTING ACTIVITIES	(4,711)	(98,605)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock		1,250,000
Proceeds from convertible debt - related party	1,000,000
Proceeds from convertible debt	2,000,000
Proceeds of notes payable - related party	250,000
Repayment of notes payable - related party	(150,000)
Repayment of financed lease	(23,132)
Payments for preferred stock dividends	(119,166)
NET CASH PROVIDED BY FINANCING ACTIVITIES	2,957,702	1,250,000
NET CHANGE IN CASH	133,316	(1,529,580)
CASH, beginning of the period	314,151	1,779,283
CASH, end of the period	447,467	249,703
Cash paid during the period for:
Interest	58,052
Income taxes
Non-cash investing and financing activities:
Series E preferred stock dividend	79,781	79,671
Series F preferred stock dividend	39,891
Initial amount of operating ROU asset and related liability	1,212,708
Relative fair value of warrant issued in connection with convertible notes - related party recorded as debt discount	993,057
Relative fair value of warrant issued in connection with convertible notes recorded as debt discount	1,987,828
Relative fair value of additional warrants issued in connection with modification of convertible notes - related party recorded as debt discount	34,620
Relative fair value of additional warrants issued in connection with modification of convertible notes recorded as debt discount	$ 44,858

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	6 Months Ended
	Mar. 31, 2022
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 area 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 5,081,549,184 . 54.55 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 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 February 25, 2022, FIRNA recognized the Company’s name change to Theralink Technologies, Inc. and the related ticker symbol changed from “OBMP” to “THER” went into effect.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying interim unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission (“SEC”) for interim financial information, which present the unaudited financial statements of the Company as of March 31, 2022. The interim unaudited financial statements do not include all the information and notes necessary for a comprehensive presentation of financial position and results of operations and should be read in conjunction with the audited financial statements of the Form 10-K filed on January 13, 2022. It is management’s opinion that all material adjustments (consisting of normal recurring adjustments and non-recurring adjustments) have been made for the fair presentation of the unaudited financial statements. The results for the interim period are not necessarily indicative of the results to be expected for the year ending September 30, 2022. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) Going Concern These unaudited 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 unaudited financial statements, the Company had net loss and net cash used in operations of $ 3,348,262 and $ 2,819,675 , respectively, for the six months ended March 31, 2022. Additionally, the Company had an accumulated deficit, stockholders’ deficit and working capital deficit of $ 53,293,789 , $ 3,918,693 and $ 1,323,228 at March 31, 2022. 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 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 unaudited 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 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 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 six months ended March 31, 2022 and year ended September 30, 2021 include, but are not necessarily limited to, 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 March 31, 2022. Accordingly, the estimates presented in these financial statements are not necessarily indicative of the amounts that could be realized on the 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. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) 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. 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 March 31, 2022 and September 30, 2021 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 assets and reflected in the accompanying unaudited 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 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 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 financial statements. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) Revenue Recognition and Contract Assets and Liabilities In accordance with ASU Topic 606 - Revenue from Contracts with Customers Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. The Company 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 which is reflected as contract liabilities on the accompanying unaudited balance sheet. The Company may include, in accounts receivable, amounts billed to customers in advance of services being initiated or completed. If the Company has a right to such consideration that is unconditional such as for contractually allowed billings, such amounts billed in advance would be offset by a contract liability. 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 Company uses various output methods to recognize revenues. The revenue recognized from services provided to private individuals during the six months ended March 31, 2022 and year ended September 30, 2021 were minimal and therefore was not disaggregated for disclosure purposes. Contract Liabilities Contract liabilities are cash deposits received from customers and advance billing included in accounts receivable on uncompleted contracts for which revenues have not been recognized as of the balance sheet date. Contract liabilities as of March 31, 2022 and September 30, 2021 are as follows: SCHEDULE OF CONTRACT LIABILITIES March 31, 2022 September 30, 2021 Contract liabilities beginning balance $ 135,150 $ — Billings and cash receipts on uncompleted contracts 220,813 281,012 Less: revenues recognized during the period (22,250 ) (145,862 ) Total contract liabilities $ 333,713 $ 135,150 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 does 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 the federally insured limit of $ 250,000 227,217 68,122 Concentration of Revenues For the three months ended March 31, 2022, the Company generated total revenue of $ 19,500 of which 45 % and 44 % were from two of the Company’s customers, respectively. For the three months ended March 31, 2021, the Company generated total revenue of $ 126,314 of which 35 %, 33 % and 19 % were from three of the Company’s customers, respectively. For the six months ended March 31, 2022, the Company generated total revenue of $ 98,475 of which 45 % and 44 % were from two of the Company’s customers, respectively. 136,104 40 30 18 Concentration of Accounts Receivable As of March 31, 2022, the Company had accounts receivable of $ 137,038 of which 62 % , 15 % and 11 % were from three of the Company’s customers, respectively. As of September 30, 2021, the Company did not have any accounts receivable. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) Concentration of Contract Liabilities As of March 31, 2022, the Company had deferred revenue reflected as contract liabilities of $ 333,713 of which 38 %, 25 %, 11 % and 10 % were from four of the Company’s customers, respectively. As of September 30, 2021, the Company had deferred revenue reflected as contract liabilities of $ 135,150 of which 56 %, 24 % and 16 % were from three of the Company’s customers, respectively. Concentration of Vendor Generally, the Company relies on one vendor to perform the Company’s patient reporting and contract research (formerly called 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 six months ended March 31, 2022 and 2021, the Company incurred $ 198,866 524,416 Basic and Diluted Loss Per Share Pursuant to ASC 260-10-45, basic loss per common share is computed by dividing the 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 the 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 March 31, 2022 and 2021 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 March 31, 2022 2021 Stock warrants 1,820,535,692 856,674,588 Series C-1 preferred stock 281,626,175 445,301,289 Series C-2 preferred stock 453,067,129 733,542,619 Series E preferred stock 638,977,636 533,333,333 Series F preferred stock 319,488,818 — Convertible notes 1,139,160,949 — 4,652,856,399 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 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) 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 The Company accounts for its leases using the method prescribed by ASC 842 – Lease Accounting 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 the 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 unaudited 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 Hedging—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. Added a disclosure objective 2. Added 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. Added information on which party controls the conversion rights 4. Aligned disclosure requirements for contingently convertible instruments with disclosure requirements for other convertible instruments 5. Required 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 early adopted ASU 2020-06 and its adoption did not have any material impact on the Company’s financial statements. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) 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) Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40) 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 financial statements.

DISPOSAL OF SUBSIDIARIES AND RE

DISPOSAL OF SUBSIDIARIES AND RECAPITALIZATION	6 Months Ended
	Mar. 31, 2022
Business Combination and Asset Acquisition [Abstract]
DISPOSAL OF SUBSIDIARIES AND RECAPITALIZATION	NOTE 3 – DISPOSAL OF SUBSIDIARIES AND RECAPITALIZATION 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 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 the option 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 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED)

MARKETABLE SECURITIES

MARKETABLE SECURITIES	6 Months Ended
	Mar. 31, 2022
Investments, Debt and Equity Securities [Abstract]
MARKETABLE SECURITIES	NOTE 4 – MARKETABLE SECURITIES During the fiscal year ended 2017, the Company acquired 1,000,000 shares of common stock of Amarantus BioScience Holdings, Inc. (“AMBS”) with a fair value of $ 40,980 . The AMBS common stock is recorded as marketable securities in the accompanying unaudited balance sheets. Its fair value is adjusted every reporting period and the change in fair value is recorded in the unaudited statements of operations as unrealized gain or (loss) on marketable securities. During the six months ended March 31, 2022 and 2021, the Company recorded $ (3,100) and $ 300 of unrealized (loss) gain on marketable securities, respectively. As of March 31, 2022 and September 30, 2021, the fair value of these shares was $ 7,900 and $ 11,000 , respectively.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment are recorded at cost. Once placed in service, they 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 March 31, 2022 September 30, (Unaudited) Laboratory equipment 5 $ 470,159 $ 470,159 Furniture 5 24,567 24,567 Leasehold improvements 5 353,826 349,115 Computer equipment 3 68,490 68,490 Property and equipment, gross 917,042 912,331 Less accumulated depreciation (285,333 ) (213,404 ) Property and equipment, net $ 631,709 $ 698,927 For the three months ended March 31, 2022 and 2021, depreciation expense related to property and equipment amounted to $ 35,974 34,772 For the six months ended March 31, 2022 and 2021, depreciation expense related to property and equipment amounted to $ 71,929 68,825 Leased equipment was not included in the table above as it was accounted for in accordance with ASU 842 – Leases financing lease right-of-use (“ROU”) assets and financing lease liabilities.

DEBT

DEBT	6 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
DEBT	NOTE 6 – DEBT At March 31, 2022, the convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE March 31, 2022 September 30, 2021 Principal amount $ 2,000,000 $ — Less: debt discount (1,923,643 ) — Convertible notes payable, net $ 76,357 $ — Principal amount – related party $ 2,000,000 $ 1,000,000 Less: debt discount – related party (1,795,569 ) (935,019 ) Convertible note payable - related party, net $ 204,431 $ 64,981 Total convertible notes payable, net $ 280,788 $ 64,981 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) Convertible Debt – Related Party On May 12, 2021, the Company entered into a Securities Purchase Agreement (“May 2021 SPA”) with a related party, who is an affiliate stockholder (“May 2021 Investor”) to purchase a convertible note (“May 2021 Note”) and accompanying warrant (“May 2021 Warrant”) for an aggregate investment amount of $ 1,000,000 1,000,000 8 10 May 12, 2026 333,334 333,333 333,333 0.00313 110 19,142 1,000,000 6,575 64,981 1,000,000 6,794 165,974 834,026 The 63,897,764 0.00313 per share (subject to adjustment as provided therein) until May 12, 2026 and is exercisable for cash at any time. The May 2021 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 May 2021 Note. In addition, the May 2021 Note had a beneficial conversion feature (“BCF”) in the amount of $ 15,800 which was recorded as a debt discount which is being amortized over the life of the May 2021 Note. The debt discount totaled $ 1,000,000 . During the six months ended March 31, 2022, the Company amortized $ 100,993 of the debt discount which is included in interest expense in the accompanying unaudited statement of operations. On November 1, 2021, the Company entered into a Securities Purchase Agreement (“First November 2021 SPA”) with a related party, who is an affiliate stockholder (“First November 2021 Investor”), to purchase three convertible notes (collectively as “First November 2021 Notes”) and three accompanying warrants (collectively as “First November 2021 Warrants”), for an aggregate investment amount of $ 1,000,000 . The first note issued on November 1, 2021, had a principal balance of $ 334,000 and accompanying warrants to purchase up to 18,251,367 shares of common stock. The second note issued on December 1, 2021, had a principal balance of $ 333,000 and accompanying warrants to purchase up to 18,196,722 shares of common stock. The third note issued on January 1, 2022, had a principal balance of $ 333,000 and accompanying warrants to purchase up to 18,196,722 shares of common stock. The Company received $ 1,000,000 in aggregate proceeds from the First November 2021 Notes. The First November 2021 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 First November 2021 Notes)) and mature on November 1, 2026 The First November 2021 Warrants are exercisable at any time and expire on November 1, 2026. The First November 2021 Warrants were initially valued at $ 990,048 using the relative fair value method and were recorded as debt discount which is being amortized over the life of the First November 2021 Notes. The First November 2021 Notes and First November 2021 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 First November 2021 Notes and First November 2021 Warrants). The Company may prepay the First November 2021 Notes at any time in an amount equal to 110 % of the outstanding principal balance and accrued interest. At the election of the First November 2021 Investor, the First November 2021 Notes can be converted in whole or in part at any time and from time to time. Further, upon maturity the Company may pay the outstanding balance of the First November 2021 Notes in cash or convert them into shares of common stock. Upon the listing by the Company or the trading of the common stock on a Qualified National Exchange (as defined in the First November 2021 Notes), the Conversion Amount shall automatically be converted into fully-paid and non-assessable shares of common stock. On January 26, 2022, a notice and request for consent regarding a change in offering terms was sent by the Company to the First November 2021 Investor. Upon the approval of the First November 2021 Investor, the Company modified the terms of the First November 2021 SPA which increased the warrant issuable from 20% to 100% of the common stock issuable upon conversion of the notes purchased . As a result, the First November 2021 Investor received additional cashlessly-exercisable warrant equal to 80% of the common stock issuable upon conversion of the First November 2021 Notes warrant to purchase up to 218,579,234 34,630 Debt Modifications and Exchanges 1,000,000 6,795 204,431 1,795,569 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) Convertible Debt On November 1, 2021, the Company entered into a Securities Purchase Agreement (“Second November 2021 SPA”) with an investor (“Second November 2021 Investor”) to purchase two convertible notes (collectively as “Second November 2021 Notes”) and two accompanying warrants (collectively as “Second November 2021 Warrants”), for an aggregate investment amount of $ 500,000 250,000 13,661,203 250,000 13,661,203 500,000 8 10 November 1, 2026 27,322,406 495,560 0.00366 110 The Company shall not effect the conversion of any of the Second November 2021 Notes held by the Second November 2021 Investor, and the Second November 2021 Investor shall not have the right to convert any of the Second November 2021 Notes 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 written notice from the Second November 2021 Investor to the Company, which notice shall be effective 61 calendar days after the date of such notice). On January 26, 2022, a notice and request for consent regarding a change in offering terms was sent by the Company to the Second November 2021 Investor. Upon the approval of the Second November 2021 Investor, the Company modified the terms of the Second November 2021 SPA which increased the warrant issuable from 20% to100% of the common stock issuable upon conversion of the notes purchased. As a result, the Second November 2021 Investor received additional cashlessly-exercisable warrant equal to 80% of the common stock issuable upon conversion of the Second November 2021 Notes 109,289,616 22,429 Debt Modifications and Exchanges 500,000 14,466 19,032 480,968 On November 1, 2021, the Company entered into a Securities Purchase Agreement (“Third November 2021 SPA”) with an investor (“Third November 2021 Investor”) to purchase two convertible notes (collectively as “Third November 2021 Notes”) and two accompanying warrants (collectively as “Third November 2021 Warrants”), for an aggregate investment amount of $ 500,000 250,000 13,661,203 250,000 13,661,203 500,000 8 10 November 1, 2026 27,322,406 495,560 0.00366 110 The Company shall not affect the conversion of any of the Third November 2021 Notes held by the Third November 2021 Investor, and the Third November 2021 Investor shall not have the right to convert any of the Third November 2021 Notes 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 written notice from the Third November 2021 Investor to the Company, which notice shall be effective 61 calendar days after the date of such notice). THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) On January 26, 2022, a notice and request for consent regarding a change in offering terms was sent by the Company to the Third November 2021 Investor. Upon the approval of the Third November 2021 Investor, the Company modified the terms of the Third November 2021 SPA which increased the warrant issuable from 20% to100% of the common stock issuable upon conversion of the notes purchased. As a result, the Third November 2021 Investor received additional cashlessly-exercisable warrant equal to 80% of the common stock issuable upon conversion of the Third November 2021 Notes 109,289,616 22,429 Debt Modifications and Exchanges 500,000 14,356 19,032 480,968 On January 27, 2022, the Company entered into a Securities Purchase Agreement (“First January 2022 SPA”) with an investor (“First January 2022 Investor”) to purchase a convertible note and accompanying warrants for an aggregate investment amount of $ 500,000 500,000 136,612,022 500,000 8 10 November 1, 2026 136,612,022 472,403 0.00366 110 The Company shall not effect any conversion of the First January 2022 Note and the First January 2022 Investor shall not have the right to convert any amount of the First January 2022 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 First January 2022 Investor by written notice from the First January 2022 Investor to the Company, which notice shall be effective 61 calendar days after the date of such notice. 500,000 6,904 19,629 480,371 On January 31, 2022, the Company entered into a Securities Purchase Agreement (“Second January 2022 SPA”) with an investor (“Second January 2022 Investor”) to purchase a convertible note and accompanying warrant for an aggregate investment amount of $ 500,000 500,000 136,612,022 500,000 8 10 November 1, 2026 136,612,022 469,810 0.00366 110 he Company shall not effect the conversion of any of the Second January 2022 Note held by the Second January 2022 Investor, and the Second January 2022 Investor shall not have the right to convert any of the Second January 2022 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 Second January 2022 Investor by written notice from the Second January 2022 Investor to the Company, which notice shall be effective 61 calendar days after the date of such notice. 500,000 6,466 18,664 481,336 as of March 31, 2022. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) Notes Payable - Related Party On April 26, 2021, the Company entered into a Promissory Note Agreement with Jeffrey Busch who serves as a member of the Board of Directors and is considered a related party, for a principal amount of $ 100,000 . The Company received proceeds of $ 100,000 . The note bears an annual interest rate of 1 %, matures on April 1, 2022 and can be prepaid in whole or in part without penalty. Pursuant to the note, the Company has a 90-day grace period following the maturity date after which the lender shall charge a late payment fee equal to 1 % of the outstanding principal balance and cost of collection, including legal fees. As of September 30, 2021, the note had an outstanding principal balance of $ 100,000 and accrued interest of $ 428 . As of March 31, 2022, the note had an outstanding principal balance of $ 100,000 and accrued interest of $ 928 (see Note 8). On October 21, 2021, the Company entered into a Promissory Note Agreement with Jeffrey Busch who serves as a member of the Board of Directors and is considered a related party, for a principal amount of $ 150,000 . The Company received proceeds of $ 150,000 . The note bore an annual interest rate of 1 %, matured on December 1, 2021 and could have been prepaid in whole or in part without penalty. Pursuant to the note, the Company has a 90-day grace period following the maturity date after which the lender was permitted to charge a late payment fee equal to 1 % of the outstanding principal balance and cost of collection, including legal fees. During the six months ended March 31, 2022, the Company fully paid the outstanding balance on the note. As of March 31, 2022, the note had no outstanding balance (see Note 8). On March 14, 2022, Matthew M. Schwartz, who was elected a member of the board of directors on April 1, 2022 (see Note 1), advanced the Company $ 100,000 Note Payable In September 2017, the Company entered into a note agreement with a third-party investor. Pursuant to the note, the Company borrowed a principal amount of $ 1,000 . The note bears an annual interest rate of 33.3 %, is unsecured and in default due to non-payment of the balance pursuant to the repayment terms. As of March 31, 2022, the note had principal and accrued interest balances of $ 1,000 and $ 1,521 , respectively.

LEASE LIABILITIES

LEASE LIABILITIES	6 Months Ended
	Mar. 31, 2022
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 for a period of 60 months commencing in November 2018 through October 2023 . At the effective date of the financing agreement, the Company recorded a financing lease payable of $ 16,065 . Effective November 2018, the Company entered into a financing agreement with a second lessor to finance the purchase of equipment. Pursuant to the financing agreement, the Company shall make a monthly payment of $ 1,439 for a period of 60 months commencing in November 2018 through October 2023 . At the effective date of the financing agreement, the Company recorded a financing lease payable of $ 62,394 . Effective March 2019, the Company entered into a financing agreement with a third lessor to finance the purchase of equipment. Pursuant to the financing agreement, the Company shall make a monthly payment of $ 1,496 for a period of 60 months commencing in March 2019 through February 2024 . At the effective date of the financing agreement, the Company recorded a financing lease payable of $ 64,940 . Effective August 2019, the Company entered into a financing agreement with a fourth lessor to finance the purchase of equipment. Pursuant to the financing agreement, the Company shall make a monthly payment of $ 397 for a period of 60 months commencing in August 2019 through July 2024 . At the effective date of the financing agreement, the Company recorded a financing lease payable of $ 19,622 . Effective January 2020, the Company entered into a financing agreement with a fifth lessor to finance the purchase of equipment. Pursuant to the financing agreement, the Company shall make a monthly payment of $ 1,395 for a period of 60 months commencing in January 2020 through December 2025 . At the effective date of the financing agreement, the Company recorded a financing lease payable of $ 68,821 . THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) The significant assumption used to determine the present value of the financing lease payables was the discount rate which ranged from 8 15 Financing lease right-of-use assets (“Financing ROU”) is summarized below: SCHEDULE OF FINANCIAL LEASE RIGHT-OF-USE ASSETS March 31, 2022 September 30, (Unaudited) Financing ROU assets $ 231,841 $ 231,841 Less accumulated depreciation (143,702 ) (120,518 ) Balance of Financing ROU assets $ 88,139 $ 111,323 For the three months ended March 31, 2022 and 2021, depreciation expense related to Financing ROU assets amounted to $ 11,592 For the six months ended March 31, 2022 and 2021, depreciation expense related to Financing ROU assets amounted to $ 23,184 Financing lease liability related to the Financing ROU assets is summarized below: SCHEDULE OF FINANCIAL LEASE LIABILITY March 31, 2022 September 30, (Unaudited) Financing lease payables for equipment $ 231,841 $ 231,841 Total financing lease payables 231,841 231,841 Payments of financing lease liabilities (118,858 ) (95,726 ) Total 112,983 136,115 Less: short term portion (50,760 ) (47,730 ) Long term portion $ 62,223 $ 88,385 Future minimum lease payments under the financing lease agreements at March 31, 2022 are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS Years ending September 30, Amount (Unaudited) 2022 $ 30,636 2023 53,787 2024 40,875 2025 4,185 Total minimum financing lease payments 129,483 Less: discount to fair value (16,500 ) Total financing lease payable at March 31, 2022 $ 112,983 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 61 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 February 2020, pursuant to ASC 842 – Leases, 12 231,337 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) On June 10, 2021, the Company entered into an amendment to its existing Warehouse Lease (the “Lease Amendment”), effective October 3, 2021, for its laboratory facility in Golden, CO (see Note 10). The Lease Amendment provided for: (i) an extension to the term of the original lease to five years following the completion of the Company’s improvements to the Expansion Premises (defined below); (ii) an expansion of the premises to include the premises located at Unit 404, Building F, 15000 West 6th Avenue, Golden, Colorado 80401, consisting of approximately 4,734 Pursuant to the Lease Amendment, the Company must pay a total annual base rent of; (1) $115,823 for year one; (2) $119,310 for year two; (3) $122,893 for year three; (4) $126,580 for year four; (5) $130,377 for year five; (6) $135,163 for year six; (7) $139,218 for year seven; (8) $143,394 for year eight; (9) $147,696 for year nine; (10) $152,127 for year ten; (11) $156,331 for year eleven; (12) $161,391 for year twelve; (13) $166,233 for year thirteen; (14) $171,220 for year fourteen and; (15) $176,357 for year fifteen In October 2021, pursuant to ASC 842 – Leases 168,664 176,893 8,229 8 1,212,708 For the six months ended March 31, 2022, lease costs amounted to $ 96,438 57,531 38,907 Operating Right-of-use asset (“ROU”) is summarized below: SCHEDULE OF OPERATING RIGHT-OF-USE ASSET March 31, 2022 September 30, 2021 (Unaudited) Operating office lease $ 1,212,708 $ 231,337 Less accumulated reduction (33,294 ) (62,673 ) Balance of Operating ROU asset $ 1,179,414 $ 168,664 Operating lease liability related to the ROU asset is summarized below: SCHEDULE OF OPERATING LEASE LIABILITY March 31, 2022 September 30, (Unaudited) Operating office lease $ 1,212,708 $ 231,337 Total operating lease liability 1,212,708 231,337 Reduction of operating lease liability (18,688 ) (54,444 ) Total 1,194,020 176,893 Less: short term portion (22,839 ) (42,411 ) Long term portion $ 1,171,181 $ 134,482 Future base lease payments under the non-cancellable operating lease at March 31, 2022 are as follows: SCHEDULE OF FUTURE BASE LEASE PAYMENTS Years ending September 30, Amount (Unaudited) 2022 $ 58,292 2023 119,310 2024 122,893 2025 126,580 2026 130,377 2027 and thereafter 1,549,130 Total minimum non-cancellable operating lease payments 2,106,582 Less: discount to fair value (912,562 ) Total operating lease liability at March 31, 2022 $ 1,194,020 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED)

RELATED-PARTY TRANSACTIONS

RELATED-PARTY TRANSACTIONS	6 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED-PARTY TRANSACTIONS	NOTE 8 – RELATED-PARTY TRANSACTIONS   Effective 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. Pursuant to the agreement, Mr. Kucharchuk shall be paid $ 2,000 0 18,000 On April 26, 2021, the Company entered into a Promissory Note Agreement with Jeffrey Busch who serves as a member of the Board of Directors and is considered a related party, for a principal balance of $ 100,000 . The Company received proceeds of $ 100,000 . As of September 30, 2021, the note had an outstanding principal balance of $ 100,000 and accrued interest of $ 428 . As of March 31, 2022, the note had an outstanding principal balance of $ 100,000 and accrued interest of $ 928 (see Note 6). On May 12, 2021, the Company and the May 2021 Investor entered into a May 2021 SPA to purchase a convertible May 2021 Note and accompanying May 2021 Warrant for an aggregate investment amount of $ 1,000,000 1,000,000 8 1,000,000 6,794 165,974 834,026 On October 21, 2021, the Company entered into a Promissory Note Agreement with Jeffrey Busch who serves as a member of the Board of Directors and is considered a related party, for a principal balance of $ 150,000 . The Company received the proceeds of $ 150,000 . During the six months ended March 31, 2022, the Company fully paid the outstanding balance on the note. As of March 31, 2022, the note had no outstanding balance (see Note 6). On November 1, 2021, pursuant to the First November 2021 SPA the First November 2021 Investor purchased three notes with aggregate principal of $ 1,000,000 with accompanying First November 2021 Warrants to purchase up to an aggregate of 54,644,811 shares of common stock. The First November 2021 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 First November 2021 Notes)) and mature on November 1, 2026 . The First November 2021 Warrants are exercisable at any time and expire on November 1, 2026. The First November 2021 Notes and First November 2021 Warrants are convertible and exercisable, respectively, into shares of the Company’s common stock at a price equal to $ 0.00366 1,000,000 and accrued interest of $ 6,795 . On January 26, 2022, a notice and request for consent regarding a change in offering terms was sent by the Company to the First November 2021 Investor. Upon the approval of the First November 2021 Investor, the Company modified the terms of the First November 2021 SPA which increased the warrant issuable from 20% to100% of the common stock issuable upon conversion of the notes purchased. As a result, the First November 2021 Investor received additional cashlessly-exercisable warrant equal to 80% of the common stock issuable upon conversion of the First November 2021 Notes. The Company issued an additional warrant to purchase up to 218,579,234 34,630 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) On March 14, 2022, Matthew M. Schwartz who was elected as a member of the board of directors on April 1, 2022 (see Note 1), advanced the Company $ 100,000 During the six months ended March 31, 2022, the Company advanced a total of $ 13,883 35,594 21,711 As of March 31, 2022 and September 30, 2021, the Company owed several executives and directors for expense reimbursements and consulting fees in the aggregate amount of $ 4,000 3,714 At March 31, 2022 and September 30, 2021, net amount due to related parties consisted of the following: SCHEDULE OF RELATED PARTIES TRANSACTION March 31, 2022 September 30, 2021 (Unaudited) Convertible notes principal – related party $ 2,000,000 $ 1,000,000 Discount on convertible notes - related party (1,795,569 ) (935,019 ) Note payable principal – related party 200,000 100,000 Consulting fee – related party — 18,000 Accounts payable – related party 4,000 3,714 Other receivable - related party (35,594 ) (21,711 ) Total $ 372,837 $ 164,984

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	6 Months Ended
	Mar. 31, 2022
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 Articles 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 As of March 31, 2022, the Company did not have sufficient authorized and unissued shares of common stock to cover the conversion of its outstanding convertible debt, conversion of its outstanding preferred shares and exercise of both currently exercisable and currently unexercisable (due to a prohibition on exercise pending an increase in authorized) warrants. However, as of the date of this report, the Board and the Company’s majority shareholder have approved an increase in the authorized common stock of the Company and the Company has filed with the SEC an information statement on Schedule 14C that should permit the Company from effectuating the increase in authorized within 45 days from the filing date (see Note 11). Series A Preferred Stock As of March 31, 2022 and September 30, 2021, there were 667 Series C-1 Preferred Stock During the three months ended March 31, 2022, various holders of the Series C-1 Preferred Stock converted an aggregate of 1090.269 163,637,529 Common Stock Issued Upon Conversion of Series C-1 Preferred Stock As of March 31, 2022 and September 30, 2021, the Company had 1,876 2,966 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) Series C-2 Preferred Stock During the three months ended March 31, 2022, a holder of the Series C-2 Preferred Stock converted 1,880 280,475,491 Common Stock Issued Upon Conversion of Series C-2 Preferred Stock As of March 31, 2022 and September 30, 2021, the Company had 3,037 4,917 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 0.0001 2,000 ● 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 ● 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 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 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, subject to adjustment as provided in the Series E Certificate of Designation including a price protection provision for offerings below the conversion price. 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. ● 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. During the year ended September 30, 2021, the issuance of 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 0.00313 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) During the three and six months ended March 31, 2022, the Company recorded dividends related to the Series E Preferred Stock in the amount of $ 39,452 79,781 39,452 79,671 As of March 31, 2022 and September 30, 2021, dividend payable balances were $ 13,589 13,151 As of March 31, 2022 and September 30, 2021, the Company had 1,000 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 0.0001 2,000 ● 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 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 shares 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. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) During the three and six months ended March 31, 2022, the Company recorded dividends related to the Series F Preferred Stock in the amount of $ 19,727 39,891 no As of March 31, 2022 and September 30, 2021, dividend payable balances were $ 6,795 6,728 As of March 31, 2022 and September 30, 2021, the Company had 500 Common Stock Common Stock Issued Upon Conversion of Series C-1 Preferred Stock ● During the three months ended March 31, 2022, the Company issued an aggregate of 163,637,529 1,090 Common Stock Issued Upon Conversion of Series C-2 Preferred Stock ● During the three months ended March 31, 2022, the Company issued an aggregate of 280,575,491 1,880 Common Stock Issued Upon Accounts Payable Settlements ● During the three months ended March 31, 2022, the Company issued an aggregate of 26,913,738 84,240 0.00313 Common Stock Issued for Subscription Payable ● During the three months ended March 31, 2022, the Company issued an aggregate of 431,309,907 shares of the Company’s common stock to various investors in connection with the subscription payable aggregate amount of $ 1,350,000 . The subscription payable resulted from Subscription Agreements entered into by the Company with several accredited investors, during the year ended September 30, 2021, to sell, in a private placement, an aggregate of 431,309,907 shares of its common stock, at a purchase price of $ 1,350,000 or $ 0.00313 per share (see Note 10). As of March 31, 2022, the Company had 6,026,499,919 47,923,323 Stock Options Effective February 18, 2011, the Company’s Board of Directors adopted and approved the 2011 stock option plan. A total of 57 options to acquire shares of the Company’s common stock were authorized under the 2011 stock option plan. No options were granted under the 2011 stock option plan and the plan has expired as of March 31, 2022. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) On April 28, 2020, the Board approved the 2020 Equity Incentive Plan (“2020 Plan”), as amended on May 29, 2020. The 2020 Plan shall be effective upon approval by the Stockholders which shall be within twelve (12) months after the approval of the Board. No Incentive Stock Option shall be exercised unless and until the 2020 Plan has been approved by the Stockholders. Upon the effective date of the 2020 Plan and the effectiveness of the authorized share increase, which occurred on September 24, 2020, 3,043,638,781 shares of the Company’s common stock were reserved for issuance under the Plan (the “Reserved Share Amount”), subject to the adjustments described in the 2020 Plan, and such Reserved Share Amount, when issued in accordance with the 2020 Plan, shall be validly issued, fully paid, and non-assessable. Pursuant to the 2020 Plan, the option price of each incentive stock option (except those that constitute substitute awards under the 2020 Plan) shall be at least the fair market value of a share of common stock on the respective grant date; provided, however, that in the event that a grantee is a ten-percent stockholder as of the grant date, the option price of an incentive stock option shall be not less than 110 % of the fair market value of a share on the grant date. On October 29, 2021, the Board reduced the Reserved Share Amount from 3,043,638,781 shares of common stock to 1,915,000,000 shares of common stock. As of March 31, 2022, the 2020 Plan has not yet been approved by the stockholders and the Company had no options issued and outstanding. Subsequent to March 31, 2022, the 2020 Plan was terminated and any shares reserved thereunder are no longer subject to reservation (see Note 11). Warrants On November 1, 2021, the Company issued the First November 2021 Warrants to purchase an aggregate of 54,644,811 0.00366 990,048 On November 1, 2021, the Company issued the Second November 2021 Warrants to purchase an aggregate of 27,322,406 shares of common stock. The Second November 2021 Warrants are exercisable at any time at a price equal to $ 0.00366 per share until November 1, 2026. The Second November 2021 Warrants were valued at $ 495,560 using the relative fair value method and were recorded as a debt discount which is being amortized over the life of the Second November 2021 Notes (see Note 6). On November 1, 2021, the Company issued the Third November 2021 Warrants to purchase an aggregate of 27,322,406 0.00366 495,560 On January 26, 2022, the Company, upon the approval of the First November 2021 Investor, amended the First November 2021 SPA whereby the Company issued an additional cashlessly-exercisable warrant to purchase 218,579,234 34,630 0.00366 On January 26, 2022, the Company, upon the approval of the Second November 2021 Investor, amended the Second November 2021 SPA whereby the Company issued an additional cashlessly-exercisable warrant to purchase 109,289,616 22,429 0.00366 On January 26, 2022, the Company, upon the approval of the Third November 2021 Investor, amended the Third November 2021 SPA whereby the Company issued an additional cashlessly-exercisable warrant to purchase 109,289,616 22,429 0.00366 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) On January 27, 2022, the Company issued the First January 2022 Warrants to purchase an aggregate of 136,612,022 0.00366 472,403 On January 31, 2022, the Company issued the Second January 2022 Warrants to purchase an aggregate of 136,612,022 0.00366 469,810 On January 31, 2022, the Company issued to two consultants and aggregate of 16,393,443 0.00366 54,595 As of March 31, 2022, the Company had 1,820,535,692 Warrant activities for the six months ended March 31, 2022 is summarized as follows: SCHEDULE OF WARRANTS Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price Term (Years) Value Balance Outstanding at September 30, 2021 984,470,116 $ 0.00230 3.50 $ — Issued in connection with a convertible debt 273,224,045 $ 0.00366 4.60 $ 0.21 Issued in connection with a convertible debt – related party (see Note 6 and Note 8) 562,841,531 0.00366 4.59 $ 0.21 Balance Outstanding at March 31, 2022 1,820,535,692 $ 0.00295 3.74 $ 0.21 Exercisable at March 31, 2022 1,620,535,692 $ 0.00300 3.77 $ 0.20

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS 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. The Ruxin Employment Agreement provides that Dr. Ruxin 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. 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 entitled to, subject to the approval of the Board or a committee thereof, and under the 2020 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 agreements 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 March 31, 2022, the RSUs and options have not yet been granted or issued since the Board has not yet approved the grants and the 2020 Plan has not been approved by the stockholders. Further, the Board and Dr. Ruxin have not yet agreed on the terms of the options. For the period of May 2021 through November 2021, Dr. Ruxin deferred 50% of his salary. As of March 31, 2022 and September 30, 2021, the Company had accrued payroll related to Dr. Ruxin’s salary deferment of $ 87,500 and $ 62,500 , respectively. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) 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. 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. 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 entitled to, subject to the approval of the Board or committee thereof, and under the 2020 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 agreements 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 March 31, 2022, the RSUs and options have not yet been granted or issued since the Board has not yet approved the grants and the 2020 Plan has not been approved by the stockholders. Further, the Board and Mr. Busch have not yet agreed on the terms of the options. As of March 31, 2022 and September 30, 2021, the Company had accrued director compensation of $ 162,500 and $ 132,500 , 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. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) 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 Mr. Chilcott is entitled to participate in all medical and other benefits that the Company has established for its employees. The offer letter also provides that Mr. Chilcott will be granted an option to purchase up to 94,545,096 shares of the Company’s common stock subject to terms including exercise price to be set by the Board of Directors of the Company. As of March 31, 2022, no bonus was due and no options have been granted to Mr. Chilcott 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 $ 225,000 300,000 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. During the three months ended March 31, 2022, the first tranche of bonus of $37,500 was paid. As of March 31, 2022, the second tranche of bonus of $37,500 of bonus was due to Mr. Chilcott Consulting Agreements On July 5, 2020, the Company and a consultant entered into a Scientific Advisory Board Service Agreement (“Scientific Advisory Agreement”) which provides for; (i) $ 2,000 monthly compensation; (ii) 88,786,943 stock options under the 2020 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 Scientific 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 Scientific Advisory Agreement then the termination notice shall be effective upon receipt of the same. As of March 31, 2022, 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 March 31, 2022, the 2020 Plan has not yet been approved by the stockholders. On July 5, 2020, the Company and a consultant entered into a Pathology Advisory Board Service Agreement (the “Pathology Advisory Agreement”) which provides for; (i) $ 272 monthly compensation; (ii) 77,972,192 stock options under the 2020 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 Pathology 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 Pathology Advisory Agreement then the termination notice shall be effective upon receipt of the same. As of March 31, 2022, 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 March 31, 2022, the 2020 Plan has not yet been approved by the stockholders. Effective 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. Pursuant to the agreement, Mr. Kucharchuk shall be paid $ 2,000 0 18,000 License Agreements GMU License Agreement In September 2006, the Company entered into an exclusive license agreement with George Mason Intellectual Properties (“GMU License Agreement”), 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 GMU 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 GMU 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 to GMU as well as pay GMU a quarterly royalty equal to the net revenue multiplied by one and one-half percent ( 1.5 %), due on a quarterly basis or a quarterly sublicense royalty equal to the net revenue multiplied by fifteen percent ( 15 %). Further, the Company has the right of first refusal for all technology associated with RPPA technology from GMU. As of March 31, 2022 and September 30, 2021, the Company has accrued royalty fees of $ 1,739 and $ 1,591 , respectively, reflected in the accompanying unaudited balance sheet in accrued liabilities. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) NIH License Agreement In March 2018, the Company entered into two license agreements (“NIH 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 NIH License Agreements, the Company is required to make an annual payment of $ 1,000 to the NIH as well as pay the NIH a royalty equal to the net sales multiplied by three percent ( 3.0 %) every June 30 th st st 5,000 . In addition, a sublicense royalty equal to the net revenue multiplied by ten percent ( 10 %) will be payable upon sublicensing. As of March 31, 2022 and September 30, 2021, the Company has accrued royalty fees of $ 27,330 and $ 24,830 , respectively, reflected in the accompanying unaudited balance sheet in accrued liabilities. Employee Stock Options In June 2020, in connection with the Asset Sale Transaction (see Note 1), the Company planned to issue approximately 1.8 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 61 February 2025 On June 10, 2021, the Company entered into an amendment to its existing Warehouse Lease (“Lease Amendment”), effective October 3, 2021, for its laboratory facility in Golden, CO (see Note 7). The Lease Amendment provided for: (i) an extension to the term of the original lease to five years following the completion of the Company’s improvements to the Expansion Premises (defined below); (ii) an expansion of 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 total annual base rent of; (1) $115,823 for year one; (2) $119,310 for year two; (3) $122,893 for year three; (4) $126,580 for year four; (5) $130,377 for year five; (6) $135,163 for year six; (7) $139,218 for year seven; (8) $143,394 for year eight; (9) $147,696 for year nine; (10) $152,127 for year ten; (11) $156,331 for year eleven; (12) $161,391 for year twelve; (13) $166,233 for year thirteen; (14) $171,220 for year fourteen and; (15) $176,357 for year fifteen Subscriptions Payable 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 431,309,907 0.00313 1,350,000 1,350,000 431,309,907 Settlement of Accounts Payable On October 18, 2021, the Company entered into separate agreements with two consultants (collectively as “Parties”), to settle $ 42,120 in accounts payable balances for each consultant for an aggregate amount of $ 84,240 and convertible into 26,913,738 shares of common stock. On February 25, 2022, FINRA recognized the Company’s name change to Theralink Technologies, Inc. and the related ticker symbol changed from “OBMP” to “THER” (see Note 1) which resulted in the closing of these settlement agreement. During the three months ended March 31, 2022, the Company issued 26,913,738 shares of its common stock to these two consultants (see Note 9) to settle accounts payable balances in aggregate amount of $ 84,240 in (see Note 9). THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) Other Contingencies Pursuant to ASC 450-20 – Loss Contingencies 74,840 71,240 40,000 34,840 31,240 Legal Action In August 2017, numerous purported plaintiffs brought an action against Avant Diagnostics 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, which they were not compensated for, and were issued certain restricted shares of Avant as payment of those services and Avant did not remove the restrictive legend from said shares. The plaintiffs are seeking $ 1,000,000 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 asserted a breach of contract claim claiming that it has damages in excess of $ 100

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS Authorized Shares As of March 31, 2022, the Company did not have sufficient authorized and unissued shares of common stock to cover the conversion of its outstanding convertible debt, conversion of its outstanding preferred shares and exercise of both its currently exercisable and currently unexercisable (due to a prohibition on exercise pending an increase in authorized) warrants. However, as of the date of this report, the Board and the Company’s majority shareholder have approved an increase in the authorized common stock of the Company and the Company has filed with the SEC an information statement on Schedule 14C that should permit the Company from effectuating the increase in authorized within 45 days from the filing date (see Note 9). Conversion of Series C-1 Preferred Stock On May 9, 2022, the Company issued 125,000,000 shares of common stock upon conversion of 832.6430 shares of Series C-1 Preferred stock by a shareholder. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) Convertible Debt On April 5, 2022, the Company entered into a Securities Purchase Agreement with a related party, Matthew Schwartz, who is a member of the board of directors (the “Investor”), to purchase a convertible note and accompanying warrant for an aggregate investment amount of $ 100,000 100,000 20 8 10 April 1, 2027 0.00476 110 100,000,000,000 100,000 During April 2022, the Company entered into a Securities Purchase Agreement with various investors (“Investors”), to purchase convertible notes for an aggregate investment amount of $ 425,000 (“Notes”), with the Company receiving $ 425,000 of proceeds, and accompanying warrants to purchase shares of common stock in an amount equal to 20 % of the number of the total shares of common stock issuable upon the conversion of the Notes (“Warrants”). 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 matures on April 1, 2027 . The Warrants are exercisable at any time and expire on April 5, 2027. The Warrants shall be valued using the relative fair value method and shall be recorded as debt discount to be amortized over the life of the Notes. The Notes and Warrants are convertible and exercisable, respectively, into shares of the Company’s common stock at a price equal to $ 0.00476 per share (subject to adjustment as provided in the Notes and Warrants). The Company may prepay the Notes at any time at an amount equal to 110 % of the outstanding principal balance and accrued interest. At the election of the Investors, the Notes can be converted in whole or in part at any time and from time to time after the Company files an amendment to its Articles of Incorporation to increase its authorized shares to 100,000,000,000 shares. Further, upon maturity the Company may pay the outstanding balance of the Notes in cash or convert them into shares of common stock. Upon the listing by the Company or the trading of the common stock on a 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 Warrants have not yet been issued as of the date of this report. Subsequent to March 31, 2022, the Company received $ 250,000 Equity Incentive Plan On April 18, 2022, the Company’s Board of Directors terminated the 2020 Plan and any shares reserved thereunder are no longer subject to reservation (see Note 9). On April 18, 2022, the Company’s Board of Directors (“Board”) and the shareholders approved the 2022 Equity Incentive Plan (“2022 Plan”) at which time the plan became effective. Upon the effective date of the 2022 Plan, 1,915,000,000 shares of the Company’s common stock were reserved for issuance under the 2022 Plan (“Reserved Share Amount”), subject to the adjustments described in the 2022 Plan, and such Reserved Share Amount, when issued in accordance with the 2022 Plan, shall be validly issued, fully paid, and non-assessable. Pursuant to the 2022 Plan, the option price of each incentive stock option (except those that constitute substitute awards) shall be at least the fair market value of a share on the grant date; provided, however, that in the event that a grantee is a ten percent stockholder as of the grant date, the option price of an incentive stock option shall be not less than 110 % of the fair market value of a share on the grant date, in no case shall the option price of any option be less than the par value of a share. Amendment of Note Payable – Related Party On May 5, 2022, the Company and Jeffrey Busch (“Lender”) who serves as the Company’s Executive Chair and a related party (collectively as “Parties”) entered into an agreement to amend the April 26, 2021 note with principal amount of $ 100,000 (“Original Note”) (see Note 6) and convert it into a convertible note and increase the principal amount to $ 350,000 (“New Note”) with the Company receiving additional $ 250,000 of proceeds from the Lender. The New Note bears an annual interest rate of 1 % (which shall increase to 2 % in an event of a default) and matures on May 5, 2024 . The New Note may not be prepaid and may not be converted into shares of common stock until after the Company files an amendment to its certificate of incorporation to increase its authorized common stock to 100,000,000,000 . Upon a public offering, the Lender may convert the outstanding principal amount plus any unpaid interest (the “Conversion Amount”) of the New Note into shares of common stock equal to the quotient obtained by dividing the Conversion Amount by the share price for which the common stock were sold in the public offering. The amendment will be treated as a debt extinguishment for accounting purposes.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying interim unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission (“SEC”) for interim financial information, which present the unaudited financial statements of the Company as of March 31, 2022. The interim unaudited financial statements do not include all the information and notes necessary for a comprehensive presentation of financial position and results of operations and should be read in conjunction with the audited financial statements of the Form 10-K filed on January 13, 2022. It is management’s opinion that all material adjustments (consisting of normal recurring adjustments and non-recurring adjustments) have been made for the fair presentation of the unaudited financial statements. The results for the interim period are not necessarily indicative of the results to be expected for the year ending September 30, 2022. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED)
Going Concern	Going Concern These unaudited 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 unaudited financial statements, the Company had net loss and net cash used in operations of $ 3,348,262 and $ 2,819,675 , respectively, for the six months ended March 31, 2022. Additionally, the Company had an accumulated deficit, stockholders’ deficit and working capital deficit of $ 53,293,789 , $ 3,918,693 and $ 1,323,228 at March 31, 2022. 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 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 unaudited 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 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 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 six months ended March 31, 2022 and year ended September 30, 2021 include, but are not necessarily limited to, 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 March 31, 2022. Accordingly, the estimates presented in these financial statements are not necessarily indicative of the amounts that could be realized on the 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. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) 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.
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 March 31, 2022 and September 30, 2021 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 assets and reflected in the accompanying unaudited 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 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 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 financial statements. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED)
Revenue Recognition and Contract Assets and Liabilities	Revenue Recognition and Contract Assets and Liabilities In accordance with ASU Topic 606 - Revenue from Contracts with Customers Step 1: Identify the contract(s) with a customer. Step 2: Identify the performance obligations in the contract. Step 3: Determine the transaction price. Step 4: Allocate the transaction price to the performance obligations in the contract. Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation. The Company 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 which is reflected as contract liabilities on the accompanying unaudited balance sheet. The Company may include, in accounts receivable, amounts billed to customers in advance of services being initiated or completed. If the Company has a right to such consideration that is unconditional such as for contractually allowed billings, such amounts billed in advance would be offset by a contract liability. 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 Company uses various output methods to recognize revenues. The revenue recognized from services provided to private individuals during the six months ended March 31, 2022 and year ended September 30, 2021 were minimal and therefore was not disaggregated for disclosure purposes.
Contract Liabilities	Contract Liabilities Contract liabilities are cash deposits received from customers and advance billing included in accounts receivable on uncompleted contracts for which revenues have not been recognized as of the balance sheet date. Contract liabilities as of March 31, 2022 and September 30, 2021 are as follows: SCHEDULE OF CONTRACT LIABILITIES March 31, 2022 September 30, 2021 Contract liabilities beginning balance $ 135,150 $ — Billings and cash receipts on uncompleted contracts 220,813 281,012 Less: revenues recognized during the period (22,250 ) (145,862 ) Total contract liabilities $ 333,713 $ 135,150
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 does 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 the federally insured limit of $ 250,000 227,217 68,122 Concentration of Revenues For the three months ended March 31, 2022, the Company generated total revenue of $ 19,500 of which 45 % and 44 % were from two of the Company’s customers, respectively. For the three months ended March 31, 2021, the Company generated total revenue of $ 126,314 of which 35 %, 33 % and 19 % were from three of the Company’s customers, respectively. For the six months ended March 31, 2022, the Company generated total revenue of $ 98,475 of which 45 % and 44 % were from two of the Company’s customers, respectively. 136,104 40 30 18 Concentration of Accounts Receivable As of March 31, 2022, the Company had accounts receivable of $ 137,038 of which 62 % , 15 % and 11 % were from three of the Company’s customers, respectively. As of September 30, 2021, the Company did not have any accounts receivable. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) Concentration of Contract Liabilities As of March 31, 2022, the Company had deferred revenue reflected as contract liabilities of $ 333,713 of which 38 %, 25 %, 11 % and 10 % were from four of the Company’s customers, respectively. As of September 30, 2021, the Company had deferred revenue reflected as contract liabilities of $ 135,150 of which 56 %, 24 % and 16 % were from three of the Company’s customers, respectively. Concentration of Vendor Generally, the Company relies on one vendor to perform the Company’s patient reporting and contract research (formerly called 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 six months ended March 31, 2022 and 2021, the Company incurred $ 198,866 524,416
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 the 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 the 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 March 31, 2022 and 2021 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 March 31, 2022 2021 Stock warrants 1,820,535,692 856,674,588 Series C-1 preferred stock 281,626,175 445,301,289 Series C-2 preferred stock 453,067,129 733,542,619 Series E preferred stock 638,977,636 533,333,333 Series F preferred stock 319,488,818 — Convertible notes 1,139,160,949 — 4,652,856,399 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 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED)
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 The Company accounts for its leases using the method prescribed by ASC 842 – Lease Accounting 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 the 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 unaudited 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 Hedging—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. Added a disclosure objective 2. Added 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. Added information on which party controls the conversion rights 4. Aligned disclosure requirements for contingently convertible instruments with disclosure requirements for other convertible instruments 5. Required 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 early adopted ASU 2020-06 and its adoption did not have any material impact on the Company’s financial statements. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS MARCH 31, 2022 (UNAUDITED) 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) Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40) 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 financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
SCHEDULE OF CONTRACT LIABILITIES	Contract liabilities as of March 31, 2022 and September 30, 2021 are as follows: SCHEDULE OF CONTRACT LIABILITIES March 31, 2022 September 30, 2021 Contract liabilities beginning balance $ 135,150 $ — Billings and cash receipts on uncompleted contracts 220,813 281,012 Less: revenues recognized during the period (22,250 ) (145,862 ) Total contract liabilities $ 333,713 $ 135,150
SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING	SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING March 31, 2022 2021 Stock warrants 1,820,535,692 856,674,588 Series C-1 preferred stock 281,626,175 445,301,289 Series C-2 preferred stock 453,067,129 733,542,619 Series E preferred stock 638,977,636 533,333,333 Series F preferred stock 319,488,818 — Convertible notes 1,139,160,949 — 4,652,856,399 2,568,851,829

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	SCHEDULE OF PROPERTY AND EQUIPMENT Estimated March 31, 2022 September 30, (Unaudited) Laboratory equipment 5 $ 470,159 $ 470,159 Furniture 5 24,567 24,567 Leasehold improvements 5 353,826 349,115 Computer equipment 3 68,490 68,490 Property and equipment, gross 917,042 912,331 Less accumulated depreciation (285,333 ) (213,404 ) Property and equipment, net $ 631,709 $ 698,927

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	At March 31, 2022, the convertible notes payable consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE March 31, 2022 September 30, 2021 Principal amount $ 2,000,000 $ — Less: debt discount (1,923,643 ) — Convertible notes payable, net $ 76,357 $ — Principal amount – related party $ 2,000,000 $ 1,000,000 Less: debt discount – related party (1,795,569 ) (935,019 ) Convertible note payable - related party, net $ 204,431 $ 64,981 Total convertible notes payable, net $ 280,788 $ 64,981

LEASE LIABILITIES (Tables)

LEASE LIABILITIES (Tables)	6 Months Ended
	Mar. 31, 2022
Lease Liabilities
SCHEDULE OF FINANCIAL LEASE RIGHT-OF-USE ASSETS	Financing lease right-of-use assets (“Financing ROU”) is summarized below: SCHEDULE OF FINANCIAL LEASE RIGHT-OF-USE ASSETS March 31, 2022 September 30, (Unaudited) Financing ROU assets $ 231,841 $ 231,841 Less accumulated depreciation (143,702 ) (120,518 ) Balance of Financing ROU assets $ 88,139 $ 111,323
SCHEDULE OF FINANCIAL LEASE LIABILITY	Financing lease liability related to the Financing ROU assets is summarized below: SCHEDULE OF FINANCIAL LEASE LIABILITY March 31, 2022 September 30, (Unaudited) Financing lease payables for equipment $ 231,841 $ 231,841 Total financing lease payables 231,841 231,841 Payments of financing lease liabilities (118,858 ) (95,726 ) Total 112,983 136,115 Less: short term portion (50,760 ) (47,730 ) Long term portion $ 62,223 $ 88,385
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS	Future minimum lease payments under the financing lease agreements at March 31, 2022 are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS Years ending September 30, Amount (Unaudited) 2022 $ 30,636 2023 53,787 2024 40,875 2025 4,185 Total minimum financing lease payments 129,483 Less: discount to fair value (16,500 ) Total financing lease payable at March 31, 2022 $ 112,983
SCHEDULE OF OPERATING RIGHT-OF-USE ASSET	Operating Right-of-use asset (“ROU”) is summarized below: SCHEDULE OF OPERATING RIGHT-OF-USE ASSET March 31, 2022 September 30, 2021 (Unaudited) Operating office lease $ 1,212,708 $ 231,337 Less accumulated reduction (33,294 ) (62,673 ) Balance of Operating ROU asset $ 1,179,414 $ 168,664
SCHEDULE OF OPERATING LEASE LIABILITY	Operating lease liability related to the ROU asset is summarized below: SCHEDULE OF OPERATING LEASE LIABILITY March 31, 2022 September 30, (Unaudited) Operating office lease $ 1,212,708 $ 231,337 Total operating lease liability 1,212,708 231,337 Reduction of operating lease liability (18,688 ) (54,444 ) Total 1,194,020 176,893 Less: short term portion (22,839 ) (42,411 ) Long term portion $ 1,171,181 $ 134,482
SCHEDULE OF FUTURE BASE LEASE PAYMENTS	Future base lease payments under the non-cancellable operating lease at March 31, 2022 are as follows: SCHEDULE OF FUTURE BASE LEASE PAYMENTS Years ending September 30, Amount (Unaudited) 2022 $ 58,292 2023 119,310 2024 122,893 2025 126,580 2026 130,377 2027 and thereafter 1,549,130 Total minimum non-cancellable operating lease payments 2,106,582 Less: discount to fair value (912,562 ) Total operating lease liability at March 31, 2022 $ 1,194,020

RELATED-PARTY TRANSACTIONS (Tab

RELATED-PARTY TRANSACTIONS (Tables)	6 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTIES TRANSACTION	At March 31, 2022 and September 30, 2021, net amount due to related parties consisted of the following: SCHEDULE OF RELATED PARTIES TRANSACTION March 31, 2022 September 30, 2021 (Unaudited) Convertible notes principal – related party $ 2,000,000 $ 1,000,000 Discount on convertible notes - related party (1,795,569 ) (935,019 ) Note payable principal – related party 200,000 100,000 Consulting fee – related party — 18,000 Accounts payable – related party 4,000 3,714 Other receivable - related party (35,594 ) (21,711 ) Total $ 372,837 $ 164,984

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	6 Months Ended
	Mar. 31, 2022
Equity [Abstract]
SCHEDULE OF WARRANTS	Warrant activities for the six months ended March 31, 2022 is summarized as follows: SCHEDULE OF WARRANTS Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Warrants Price Term (Years) Value Balance Outstanding at September 30, 2021 984,470,116 $ 0.00230 3.50 $ — Issued in connection with a convertible debt 273,224,045 $ 0.00366 4.60 $ 0.21 Issued in connection with a convertible debt – related party (see Note 6 and Note 8) 562,841,531 0.00366 4.59 $ 0.21 Balance Outstanding at March 31, 2022 1,820,535,692 $ 0.00295 3.74 $ 0.21 Exercisable at March 31, 2022 1,620,535,692 $ 0.00300 3.77 $ 0.20

ORGANIZATION AND NATURE OF OP_2

ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)	Jul. 26, 2021	Jun. 05, 2020	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 22, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Common stock shares authorized			12,000,000,000		12,000,000,000	6,666,667
Gross proceeds from issuance of stock				$ 1,250,000
OncBio Mune Sub Inc [Member] | Various Investors [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares issued	10,000
Gross proceeds from issuance of stock	$ 1,000
Asset Purchase Agreement [Member] | Avant [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Sale of stock percentage of ownership after transaction			54.55%
Series D-1 Preferred Stock [Member] | Asset Purchase Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares issued		1,000
Percentage of voting Interests acquired		54.55%
Common stock shares authorized		6,666,667
Conversion of stock shares converted		5,081,549,184

SCHEDULE OF CONTRACT LIABILITIE

SCHEDULE OF CONTRACT LIABILITIES (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Accounting Policies [Abstract]
Contract liabilities beginning balance	$ 135,150
Billings and cash receipts on uncompleted contracts	220,813	281,012
Less: revenues recognized during the period	(22,250)	(145,862)
Total contract liabilities	$ 333,713	$ 135,150

SCHEDULE OF ANTI-DILUTIVE SHARE

SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING (Details) - shares	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive securities excluded from computation of earnings	4,652,856,399	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	1,820,535,692	856,674,588
Series C-1 Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive securities excluded from computation of earnings	281,626,175	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	453,067,129	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	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	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	1,139,160,949

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2020
Product Information [Line Items]
Net Income (Loss) Attributable to Parent	$ 1,835,995	$ 1,512,267	$ 1,361,113	$ 1,419,775	$ 3,348,262	$ 2,780,888
Net Cash Provided by (Used in) Operating Activities					2,819,675	2,680,975
Accumulated Deficit	53,293,789				53,293,789		$ 49,825,855
Stockholders deficit	3,918,693	$ 4,865,914	3,167,654	$ 1,767,089	3,918,693	3,167,654	4,945,362	$ 307,595
Working capital deficit	1,323,228				1,323,228
Cash FDIC insured amount	227,217				227,217		68,122
Revenue from Contract with Customer, Excluding Assessed Tax	19,500		$ 126,314		98,475	136,104
Accounts Receivable, after Allowance for Credit Loss, Current	137,038				137,038
Deferred Revenue	333,713				333,713		135,150
Other research and development expense					198,866	$ 524,416
Uncertain tax portion	$ 0				0		0
Income Tax Examination, Penalties and Interest Expense					$ 0		$ 0
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage	45.00%		35.00%		45.00%	40.00%
Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage					62.00%
Customer One [Member] | Deferred Revenue [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage					38.00%		56.00%
Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage	44.00%		33.00%		44.00%	30.00%
Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage					15.00%
Customer Two [Member] | Deferred Revenue [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage					25.00%		24.00%
Customer Three [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage			19.00%			18.00%
Customer Three [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage					11.00%
Customer Three [Member] | Deferred Revenue [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage					11.00%		16.00%
Customer Four [Member] | Deferred Revenue [Member] | Customer Concentration Risk [Member]
Product Information [Line Items]
Concentration Risk, Percentage					10.00%
Minimum [Member]
Product Information [Line Items]
Property, Plant and Equipment, Useful Life					3 years
Maximum [Member]
Product Information [Line Items]
Property, Plant and Equipment, Useful Life					5 years
Cash FDIC insured amount	$ 250,000				$ 250,000

DISPOSAL OF SUBSIDIARIES AND _2

DISPOSAL OF SUBSIDIARIES AND RECAPITALIZATION (Details Narrative) - USD ($)	Jul. 26, 2021	Jul. 11, 2021	Mar. 31, 2022	Mar. 31, 2021
Gross proceeds from issuance of stock				$ 1,250,000
OncBio Mune Sub Inc [Member]
Gain loss on dissolution of subsidiary		$ 9,916
OncBio Mune Sub Inc [Member] | Various Investors [Member]
Number of shares issued	10,000
Gross proceeds from issuance of stock	$ 1,000

MARKETABLE SECURITIES (Details

MARKETABLE SECURITIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2017	Sep. 30, 2021
Restructuring Cost and Reserve [Line Items]
Marketable Securities, Unrealized Gain (Loss)	$ (8,500)	$ 3,400	$ (3,100)	$ 300
Marketable Securities	$ 7,900		$ 7,900			$ 11,000
Amarantus BioScience Holdings, Inc. [Member]
Restructuring Cost and Reserve [Line Items]
Stock Issued During Period, Shares, Acquisitions					1,000,000
Stock Issued During Period, Value, Acquisitions					$ 40,980

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	6 Months Ended
	Mar. 31, 2022	Sep. 30, 2021
Property, Plant and Equipment [Line Items]
Laboratory equipment	$ 470,159	$ 470,159
Furniture	24,567	24,567
Leasehold improvements	353,826	349,115
Computer equipment	68,490	68,490
Property and equipment, gross	917,042	912,331
Less accumulated depreciation	(285,333)	(213,404)
Property and equipment, net	$ 631,709	$ 698,927
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 ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 35,974	$ 34,772	$ 71,929	$ 68,825

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Debt Disclosure [Abstract]
Principal amount	$ 2,000,000
Less: debt discount	(1,923,643)
Convertible notes payable, net	76,357
Principal amount – related party	2,000,000	1,000,000
Less: debt discount – related party	(1,795,569)	(935,019)
Convertible note payable - related party, net	204,431	64,981
Total convertible notes payable, net	$ 280,788	$ 64,981

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)

Jan. 31, 2022

Jan. 27, 2022

Jan. 26, 2022

Dec. 01, 2021

Nov. 01, 2021

Oct. 21, 2021

May 12, 2021

Apr. 26, 2021

Jul. 31, 2021

Jun. 30, 2021

May 31, 2021

Mar. 31, 2022

Mar. 31, 2021

Sep. 30, 2021

Mar. 14, 2022

Jan. 01, 2022

Nov. 02, 2021

Sep. 30, 2017

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

$ 2,000,000

Proceeds from Related Party Debt

250,000

Interest Payable

34,840

31,240

Debt Instrument, Unamortized Discount

1,923,643

Amortization of Debt Discount (Premium)

276,170

Proceeds from Convertible Debt

2,000,000

Due from Related Parties

13,883

$ 100,000

Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

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

$ 0.00366

Warrants and Rights Outstanding

$ 990,048

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

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

$ 150,000

$ 100,000

100,000

100,000

Debt Instrument, Interest Rate, Stated Percentage

1.00%

1.00%

Debt Instrument, Maturity Date

Apr. 1, 2022

Proceeds from Related Party Debt

$ 150,000

$ 100,000

Debt Instrument, Interest Rate, Effective Percentage

1.00%

1.00%

Notes Payable

100,000

100,000

Interest Payable

928

428

Note Agreement [Member]

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

1,000

$ 1,000

Debt Instrument, Interest Rate, Stated Percentage

33.30%

Interest Payable, Current

1,521

Investors [Member]

Short-Term Debt [Line Items]

Interest Payable

6,794

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

Short-Term Debt [Line Items]

Fair value adjustment of warrants

109,289,616

63,897,764

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

$ 0.00313

Debt Instrument, Fair Value Disclosure

$ 984,200

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

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

$ 1,000,000

$ 1,000,000

1,000,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

8.00%

Debt Instrument, Interest Rate, Increase (Decrease)

10.00%

10.00%

Debt Instrument, Maturity Date

Nov. 1, 2026

May 12, 2026

Debt Instrument, Convertible, Conversion Price

$ 0.00313

Debt Instrument, Interest Rate, Effective Percentage

110.00%

110.00%

Accrued interest paid

19,142

Notes Payable

1,000,000

1,000,000

Interest Payable

6,794

6,575

Convertible Notes Payable, Noncurrent

165,974

$ 64,981

Notes Payable, Noncurrent

834,026

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

$ 0.00366

Debt Instrument, Convertible, Beneficial Conversion Feature

$ 15,800

Debt Instrument, Unamortized Discount

$ 1,000,000

Amortization of Debt Discount (Premium)

100,993

Proceeds from Convertible Debt

$ 1,000,000

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

Short-Term Debt [Line Items]

Proceeds from Related Party Debt

$ 333,334

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

Short-Term Debt [Line Items]

Proceeds from Related Party Debt

$ 333,333

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

Short-Term Debt [Line Items]

Proceeds from Related Party Debt

$ 333,333

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

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

$ 334,000

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

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

$ 333,000

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

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

$ 333,000

Investor [Member] | Securities Purchase Agreement [Member] | Warrant One [Member]

Short-Term Debt [Line Items]

Fair value adjustment of warrants

18,251,367

Investor [Member] | Securities Purchase Agreement [Member] | Warrant Two [Member]

Short-Term Debt [Line Items]

Fair value adjustment of warrants

18,196,722

Investor [Member] | Securities Purchase Agreement [Member] | Warrant Three [Member]

Short-Term Debt [Line Items]

Fair value adjustment of warrants

18,196,722

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

Short-Term Debt [Line Items]

Fair Value Adjustment of Warrants

$ 1,000,000

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

Short-Term Debt [Line Items]

Debt description

Company modified the terms of the Second November 2021 SPA which increased the warrant issuable from 20% to100% of the common stock issuable upon conversion of the notes purchased. As a result, the Second November 2021 Investor received additional cashlessly-exercisable warrant equal to 80% of the common stock issuable upon conversion of the Second November 2021 Notes

Company modified the terms of the First November 2021 SPA which increased the warrant issuable from 20% to 100% of the common stock issuable upon conversion of the notes purchased . As a result, the First November 2021 Investor received additional cashlessly-exercisable warrant equal to 80% of the common stock issuable upon conversion of the First November 2021 Notes

Fisrt Investor [Member] | Securities Purchase Agreement [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Fair value adjustment of warrants

109,289,616

218,579,234

Debt Instrument, Fair Value Disclosure

$ 22,429

$ 34,630

First Investor [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Interest Payable

14,356

Debt Instrument, Unamortized Discount

480,968

Debt Conversion, Converted Instrument, Amount

500,000

First Investor [Member] | Convertible Note [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

1,000,000

Interest Payable

6,795

Debt Instrument, Unamortized Discount

1,795,569

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

Short-Term Debt [Line Items]

Convertible Notes Payable, Noncurrent

19,032

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

Short-Term Debt [Line Items]

Convertible Notes Payable, Noncurrent

204,431

Second Investor [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt Instrument, Convertible, Conversion Price

$ 0.00366

Debt Instrument, Interest Rate, Effective Percentage

110.00%

Debt Conversion, Description

The Company shall not effect the conversion of any of the Second November 2021 Notes held by the Second November 2021 Investor, and the Second November 2021 Investor shall not have the right to convert any of the Second November 2021 Notes 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 written notice from the Second November 2021 Investor to the Company, which notice shall be effective 61 calendar days after the date of such notice).

Second Investor [Member] | Securities Purchase Agreement [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Fair value adjustment of warrants

27,322,406

Fair Value Adjustment of Warrants

500,000

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

$ 495,560

Second Investor [Member] | Securities Purchase Agreement [Member] | Warrant One [Member]

Short-Term Debt [Line Items]

Fair value adjustment of warrants

13,661,203

Second Investor [Member] | Securities Purchase Agreement [Member] | Warrant Two [Member]

Short-Term Debt [Line Items]

Fair value adjustment of warrants

13,661,203

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

Short-Term Debt [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Interest Rate, Increase (Decrease)

10.00%

Debt Instrument, Maturity Date

Nov. 1, 2026

Proceeds from Convertible Debt

$ 500,000

Second Investors [Member] | Note One [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

250,000

Second Investors [Member] | Note Two [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

$ 250,000

Third Investor [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Interest Rate, Increase (Decrease)

10.00%

Debt Instrument, Maturity Date

Nov. 1, 2026

Debt Instrument, Convertible, Conversion Price

$ 0.00366

Debt Instrument, Interest Rate, Effective Percentage

110.00%

Interest Payable

14,466

Convertible Notes Payable, Noncurrent

19,032

Debt Instrument, Unamortized Discount

480,968

Proceeds from Convertible Debt

$ 500,000

Debt Conversion, Description

The Company shall not affect the conversion of any of the Third November 2021 Notes held by the Third November 2021 Investor, and the Third November 2021 Investor shall not have the right to convert any of the Third November 2021 Notes 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 written notice from the Third November 2021 Investor to the Company, which notice shall be effective 61 calendar days after the date of such notice).

Debt Conversion, Converted Instrument, Amount

500,000

Third Investor [Member] | Securities Purchase Agreement [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Fair value adjustment of warrants

27,322,406

Fair Value Adjustment of Warrants

$ 500,000

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

$ 495,560

Third Investor [Member] | Securities Purchase Agreement [Member] | Warrant One [Member]

Short-Term Debt [Line Items]

Fair value adjustment of warrants

13,661,203

Third Investor [Member] | Securities Purchase Agreement [Member] | Warrant Two [Member]

Short-Term Debt [Line Items]

Fair value adjustment of warrants

13,661,203

Third Investor [Member] | Note One [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

$ 250,000

Third Investor [Member] | Note Two [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

$ 250,000

Second and Third Investor [Member] | Convertible Note [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt description

the Company modified the terms of the Third November 2021 SPA which increased the warrant issuable from 20% to100% of the common stock issuable upon conversion of the notes purchased. As a result, the Third November 2021 Investor received additional cashlessly-exercisable warrant equal to 80% of the common stock issuable upon conversion of the Third November 2021 Notes

Fourth Investor [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

$ 500,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Interest Rate, Increase (Decrease)

10.00%

Debt Instrument, Maturity Date

Nov. 1, 2026

Debt Instrument, Convertible, Conversion Price

$ 0.00366

Debt Instrument, Interest Rate, Effective Percentage

110.00%

Interest Payable

6,904

Convertible Notes Payable, Noncurrent

19,629

Fair value adjustment of warrants

136,612,022

Debt Instrument, Unamortized Discount

480,371

Proceeds from Convertible Debt

$ 500,000

Debt Conversion, Description

The Company shall not effect any conversion of the First January 2022 Note and the First January 2022 Investor shall not have the right to convert any amount of the First January 2022 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 First January 2022 Investor by written notice from the First January 2022 Investor to the Company, which notice shall be effective 61 calendar days after the date of such notice.

Debt Conversion, Converted Instrument, Amount

500,000

Fourth Investor [Member] | Securities Purchase Agreement [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Fair value adjustment of warrants

136,612,022

Fair Value Adjustment of Warrants

$ 500,000

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

$ 472,403

Fifth Investor [Member] | Securities Purchase Agreement [Member]

Short-Term Debt [Line Items]

Debt Instrument, Face Amount

$ 500,000

Debt Instrument, Interest Rate, Stated Percentage

8.00%

Debt Instrument, Interest Rate, Increase (Decrease)

10.00%

Debt Instrument, Maturity Date

Nov. 1, 2026

Debt Instrument, Convertible, Conversion Price

$ 0.00366

Debt Instrument, Interest Rate, Effective Percentage

110.00%

Interest Payable

6,466

Convertible Notes Payable, Noncurrent

18,664

Fair value adjustment of warrants

136,612,022

Debt Instrument, Unamortized Discount

481,336

Proceeds from Convertible Debt

$ 500,000

Debt Conversion, Description

he Company shall not effect the conversion of any of the Second January 2022 Note held by the Second January 2022 Investor, and the Second January 2022 Investor shall not have the right to convert any of the Second January 2022 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 Second January 2022 Investor by written notice from the Second January 2022 Investor to the Company, which notice shall be effective 61 calendar days after the date of such notice.

Debt Conversion, Converted Instrument, Amount

$ 500,000

Fifth Investor [Member] | Securities Purchase Agreement [Member] | Warrant [Member]

Short-Term Debt [Line Items]

Fair value adjustment of warrants

136,612,022

Fair Value Adjustment of Warrants

$ 500,000

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

$ 469,810

SCHEDULE OF FINANCIAL LEASE RIG

SCHEDULE OF FINANCIAL LEASE RIGHT-OF-USE ASSETS (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Lease Liabilities
Financing ROU assets	$ 231,841	$ 231,841
Less accumulated depreciation	(143,702)	(120,518)
Balance of Financing ROU assets	$ 88,139	$ 111,323

SCHEDULE OF FINANCIAL LEASE LIA

SCHEDULE OF FINANCIAL LEASE LIABILITY (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Lease Liabilities
Financing lease payables for equipment	$ 231,841	$ 231,841
Total financing lease payables	231,841	231,841
Payments of financing lease liabilities	(118,858)	(95,726)
Total	112,983	136,115
Less: short term portion	(50,760)	(47,730)
Long term portion	$ 62,223	$ 88,385

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Lease Liabilities
2022	$ 30,636
2023	53,787
2024	40,875
2025	4,185
Total minimum financing lease payments	129,483
Less: discount to fair value	(16,500)
Total financing lease payable at March 31, 2022	$ 112,983	$ 136,115

SCHEDULE OF OPERATING RIGHT-OF-

SCHEDULE OF OPERATING RIGHT-OF-USE ASSET (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Lease Liabilities
Operating office lease	$ 1,212,708	$ 231,337
Less accumulated reduction	(33,294)	(62,673)
Balance of Operating ROU asset	$ 1,179,414	$ 168,664

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITY (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Lease Liabilities
Operating office lease	$ 1,212,708	$ 231,337
Total operating lease liability	1,212,708	231,337
Reduction of operating lease liability	(18,688)	(54,444)
Total	1,194,020	176,893
Less: short term portion	(22,839)	(42,411)
Long term portion	$ 1,171,181	$ 134,482

SCHEDULE OF FUTURE BASE LEASE P

SCHEDULE OF FUTURE BASE LEASE PAYMENTS (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Lease Liabilities
2022	$ 58,292
2023	119,310
2024	122,893
2025	126,580
2026	130,377
2027 and thereafter	1,549,130
Total minimum non-cancellable operating lease payments	2,106,582
Less: discount to fair value	(912,562)
Total operating lease liability at March 31, 2022	$ 1,194,020	$ 176,893

LEASE LIABILITIES (Details Narr

LEASE LIABILITIES (Details Narrative)

Jun. 10, 2021ft²

Oct. 31, 2021USD ($)

Jan. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Aug. 31, 2019USD ($)

Mar. 31, 2019USD ($)

Nov. 30, 2018USD ($)

Mar. 31, 2022USD ($)

Mar. 31, 2021USD ($)

Mar. 31, 2022USD ($)

Mar. 31, 2021USD ($)

Sep. 30, 2021USD ($)

Feb. 29, 2020USD ($)

Depreciation expense financing ROU asset

$ 11,592

$ 11,592

$ 23,184

$ 23,184

Operating discount rates

8.00%

Operating office lease

1,212,708

1,212,708

$ 231,337

Operating Lease, Right-of-Use Asset

1,179,414

1,179,414

168,664

Operating Lease, Liability

$ 1,194,020

1,194,020

$ 176,893

Gain on lease modification

8,229

Lease cost

96,438

Base lease cost

57,531

Lease other expense

$ 38,907

Accounting Standards Update 2016-02 Cumulative Effect, Period of Adoption [Member]

Operating discount rates

12.00%

Operating office lease

$ 1,212,708

$ 231,337

Operating Lease, Right-of-Use Asset

168,664

Operating Lease, Liability

176,893

Gain on lease modification

$ 8,229

Minimum [Member]

Lessee, Finance Lease, Discount Rate

8.00%

8.00%

Maximum [Member]

Lessee, Finance Lease, Discount Rate

15.00%

15.00%

Lease Agreement [Member]

Lessee, Operating Lease, Term of Contract

61 months

Lease desription

The lease is for a period of 61 months, with an option to extend, commencing in February 2020 and expiring in February 2025.

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

Monthly rent, description

Company must pay a total annual base rent of; (1) $115,823 for year one; (2) $119,310 for year two; (3) $122,893 for year three; (4) $126,580 for year four; (5) $130,377 for year five; (6) $135,163 for year six; (7) $139,218 for year seven; (8) $143,394 for year eight; (9) $147,696 for year nine; (10) $152,127 for year ten; (11) $156,331 for year eleven; (12) $161,391 for year twelve; (13) $166,233 for year thirteen; (14) $171,220 for year fourteen and; (15) $176,357 for year fifteen

First Lessor [Member] | Financing Agreement [Member]

Payments for Rent

$ 379

Lessee, Operating Lease, Term of Contract

60 months

Lease desription

months commencing in November 2018 through

Lease expiration date

Oct. 31, 2023

Finance Lease, Principal Payments

$ 16,065

Second Lessor [Member] | Financing Agreement [Member]

Payments for Rent

$ 1,439

Lessee, Operating Lease, Term of Contract

60 months

Lease desription

months commencing in November 2018 through

Lease expiration date

Oct. 31, 2023

Finance Lease, Principal Payments

$ 62,394

Third Lessor [Member] | Financing Agreement [Member]

Payments for Rent

$ 1,496

Lessee, Operating Lease, Term of Contract

60 months

Lease desription

months commencing in March 2019 through

Lease expiration date

Apr. 29, 2024

Finance Lease, Principal Payments

$ 64,940

Fourth Lessor [Member] | Financing Agreement [Member]

Payments for Rent

$ 397

Lessee, Operating Lease, Term of Contract

60 months

Lease desription

months commencing in August 2019 through

Lease expiration date

Jul. 30, 2024

Finance Lease, Principal Payments

$ 19,622

Fifth Lessor [Member] | Financing Agreement [Member]

Payments for Rent

$ 1,395

Lessee, Operating Lease, Term of Contract

60 months

Lease desription

months commencing in January 2020 through

Lease expiration date

Dec. 31, 2025

Finance Lease, Principal Payments

$ 68,821

SCHEDULE OF RELATED PARTIES TRA

SCHEDULE OF RELATED PARTIES TRANSACTION (Details) - USD ($)	Mar. 31, 2022	Sep. 30, 2021
Related Party Transactions [Abstract]
Convertible notes principal – related party	$ 2,000,000	$ 1,000,000
Discount on convertible notes - related party	(1,795,569)	(935,019)
Note payable principal – related party	200,000	100,000
Consulting fee – related party		18,000
Accounts payable – related party	4,000	3,714
Other receivable - related party	(35,594)	(21,711)
Total	$ 372,837	$ 164,984

RELATED-PARTY TRANSACTIONS (Det

RELATED-PARTY TRANSACTIONS (Details Narrative) - USD ($)	Nov. 01, 2021	Oct. 21, 2021	May 12, 2021	Apr. 26, 2021	Jan. 02, 2021	Mar. 31, 2022	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Mar. 14, 2022	Jan. 27, 2022	Nov. 02, 2021
Related Party Transaction [Line Items]
Debt instrument, face amount						$ 2,000,000	$ 2,000,000
Interest Payable						34,840	34,840		31,240
Proceeds from Convertible Debt							2,000,000
Advanced to related party						13,883	13,883			$ 100,000
Accounts receivable related parties						35,594	35,594		21,711
Expense reimbursements						4,000	4,000		3,714
Convertible Note [Member]
Related Party Transaction [Line Items]
Fair Value Adjustment of Warrants						34,630
Investors [Member]
Related Party Transaction [Line Items]
Interest Payable						6,794	6,794
Securities Purchase Agreement [Member]
Related Party Transaction [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.00366
Securities Purchase Agreement [Member] | Investors [Member] | Warrant [Member]
Related Party Transaction [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.00313
Securities Purchase Agreement [Member] | Investors [Member] | Convertible Note [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount	$ 1,000,000		$ 1,000,000			1,000,000	1,000,000
Interest Payable						6,794	6,794		6,575
Investments			$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%		8.00%
Convertible Notes Payable, Noncurrent						165,974	165,974		64,981
Notes Payable, Noncurrent						834,026	834,026
Proceeds from Convertible Debt	$ 1,000,000
Debt Instrument, Interest Rate, Increase (Decrease)	10.00%		10.00%
Debt Instrument, Maturity Date	Nov. 1, 2026		May 12, 2026
Class of Warrant or Right, Exercise Price of Warrants or Rights												$ 0.00366
Securities Purchase Agreement [Member] | Fourth Investors [Member] | Warrant [Member]
Related Party Transaction [Line Items]
Class of Warrant or Right, Outstanding											218,579,234
Jeffrey Busch [Member] | Promissory Note Agreement [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount		$ 150,000		$ 100,000		100,000	100,000		100,000
Proceeds from Notes Payable		$ 150,000		$ 100,000
Interest Payable						928	928		428
Debt Instrument, Interest Rate, Stated Percentage		1.00%		1.00%
Debt Instrument, Maturity Date				Apr. 1, 2022
Related Party [Member]
Related Party Transaction [Line Items]
Interest Payable						$ 6,795	6,795
Mr. Kucharchuk [Member]
Related Party Transaction [Line Items]
Consulting fees					$ 2,000		$ 0		$ 18,000

SCHEDULE OF WARRANTS (Details)

SCHEDULE OF WARRANTS (Details) - Warrant [Member]	6 Months Ended
	Mar. 31, 2022$ / sharesshares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrants, outstanding beginning balance | shares	984,470,116
Weighted average exercise price, outstanding beginning balance	$ 0.00230
Weighted average remaining contractual term (years), beginning balance outstanding	3 years 6 months
Aggregate intrinsic value, beginning balance outstanding
Number of warrants, issued in connection with a convertible debt (see Note 6 and Note 8) | shares	273,224,045
Weighted average exercise price, issued in connection with a convertible debt (see Note 6 and Note 8)	$ 0.00366
Weighted average remaining contractual term (years), issued in connection with a convertible debt	4 years 7 months 6 days
Aggregate intrinsic price, issued in connection with a convertible debt (see Note 6 and Note 8)	$ 0.21
Number of warrants, issued in connection with a convertible debt - related party (see Note 6 and Note 8) | shares	562,841,531
Weighted average exercise price, issued in connection with a convertible debt - related party (see Note 6 and Note 8)	$ 0.00366
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 2 days
Aggregate intrinsic value, issued in connection with a convertible debt - related party (see Note 6 and Note 8)	$ 0.21
Number of warrants, outstanding ending balance | shares	1,820,535,692
Weighted average exercise price, outstanding ending balance	$ 0.00295
Weighted average remaining contractual term (years), ending balance outstanding	3 years 8 months 26 days
Aggregate intrinsic value, ending balance outstanding	$ 0.21
Number of warrants, exercisable | shares	1,620,535,692
Weighted average exercise price, exercisable	$ 0.00300
Weighted average remaining contractual term (years), exercisable	3 years 9 months 7 days
Aggregate intrinsic value, exercisable	$ 0.20

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative) - USD ($)	Jul. 30, 2021	Sep. 15, 2020	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Jan. 31, 2022	Jan. 27, 2022	Jan. 26, 2022	Nov. 01, 2021	Oct. 29, 2021	Sep. 24, 2020	Sep. 22, 2020	Feb. 18, 2011
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			$ 0.0001		$ 0.0001		$ 0.0001							$ 0.0001
Preferred stock, shares authorized			26,667		26,667		26,667
Preferred stock, par value			$ 0.0001		$ 0.0001		$ 0.0001
Issuance of common stock in connection with settlement of accounts payable shares			$ 84,240
Common Stock, Shares, Outstanding			6,026,499,919		6,026,499,919		5,124,164,690
Warrants issued			1,820,535,692		1,820,535,692
Warrants outstanding			1,820,535,692		1,820,535,692
First November 2021 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding										218,579,234	54,644,811
Exercise price of warrants										$ 0.00366	$ 0.00366
Warrants and Rights Outstanding										$ 34,630	$ 990,048
Second November 2021 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding										109,289,616	27,322,406
Exercise price of warrants										$ 0.00366	$ 0.00366
Warrants and Rights Outstanding										$ 22,429	$ 495,560
Third November 2021 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding										109,289,616	27,322,406
Exercise price of warrants										$ 0.00366	$ 0.00366
Warrants and Rights Outstanding										$ 22,429	$ 495,560
First January 2022 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding									136,612,022
Exercise price of warrants									$ 0.00366
Warrants and Rights Outstanding									$ 472,403
Second January 2022 [Member]
Class of Stock [Line Items]
Class of Warrant or Right, Outstanding								136,612,022
Exercise price of warrants								$ 0.00366
Warrants and Rights Outstanding								$ 469,810
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, Capital Shares Reserved for Future Issuance													3,043,638,781
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage					110.00%
2011 Stock Option Plan [Member]
Class of Stock [Line Items]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized															57
Subscription Agreement [Member]
Class of Stock [Line Items]
Sale of Stock, Consideration Received on Transaction			$ 1,350,000
Preferred Stock [Member]
Class of Stock [Line Items]
Issuance of common stock in connection with settlement of accounts payable shares
Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock in connection with settlement of accounts payable			26,913,738
Issuance of common stock in connection with settlement of accounts payable shares			$ 2,691
Common Stock, Shares, Outstanding			6,026,499,919		6,026,499,919
Common Stock, Shares Subscribed but Unissued			47,923,323		47,923,323
Common Stock [Member] | Subscription Agreement [Member]
Class of Stock [Line Items]
Sale of Stock, Number of Shares Issued in Transaction			431,309,907				431,309,907
Sale of Stock, Consideration Received on Transaction			$ 1,350,000				$ 1,350,000
Sale of Stock, Price Per Share			$ 0.00313		$ 0.00313		$ 0.00313
Minimum [Member]
Class of Stock [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance												1,915,000,000
Maximum [Member]
Class of Stock [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance												3,043,638,781
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued			667		667		667
Preferred stock, shares outstanding			667		667		667
Preferred stock, shares authorized			1,333		1,333		1,333
Preferred stock, par value			$ 0.0001		$ 0.0001		$ 0.0001
Series C-1 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued			1,876		1,876		2,966
Preferred stock, shares outstanding			1,876		1,876		2,966
Preferred stock converted			1,090.269
Common stock issued upon conversion			163,637,529
Preferred stock, shares authorized			3,000		3,000		3,000
Preferred stock, par value			$ 0.0001		$ 0.0001		$ 0.0001
Common stock issued for conversion			163,637,529		163,637,529
Common stock issued upon conversion			1,090		1,090
Series C-2 Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued			3,037		3,037		4,917
Preferred stock, shares outstanding			3,037		3,037		4,917
Preferred stock converted			1,880
Common stock issued upon conversion			280,475,491
Preferred stock, shares authorized			6,000		6,000		6,000
Preferred stock, par value			$ 0.0001		$ 0.0001		$ 0.0001
Common stock issued for conversion			280,575,491		280,575,491
Common stock issued upon conversion			1,880		1,880
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized		2,000
Preferred stock, par value		$ 0.0001
Preferred stock, stated value		$ 2,000
Debt interest rate		8.00%
Preferred stock, conversion basis		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 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, subject to adjustment as provided in the Series E Certificate of Designation including a price protection provision for offerings below the conversion price. 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.
Sereis E preferred stock dividend			$ 39,452	$ 39,452	$ 79,781	$ 79,671
Dividends payable			$ 13,589		$ 13,589		$ 13,151
Temporary equity, shares issued			1,000		1,000		1,000
Temporary equity, shares outstanding			1,000		1,000		1,000
Series E Preferred Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Conversion price							$ 0.00375
Series E Preferred Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Conversion price							$ 0.00313
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized	1,000
Preferred stock, par value	$ 0.0001
Preferred stock, stated value	$ 2,000
Debt interest rate	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.
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 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 immediately prior to the closing of such transaction or Qualified Public Offering.
Sereis E preferred stock dividend			$ 19,727	$ 0	$ 39,891	$ 0
Dividends payable			$ 6,795		$ 6,795		$ 6,728
Temporary equity, shares issued			500		500
Temporary equity, shares outstanding			500		500
Series F Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Temporary equity, shares issued			500		500		500
Temporary equity, shares outstanding			500		500		500
Board of Directors [Member] | Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued			667		667		667
Preferred stock, shares outstanding			667		667		667
Two Consultants [Member] | Common Stock [Member]
Class of Stock [Line Items]
Issuance of common stock in connection with settlement of accounts payable			26,913,738
Issuance of common stock in connection with settlement of accounts payable shares			$ 84,240
Share price			$ 0.00313		$ 0.00313
Two Consultants [Member] | Warrant [Member]
Class of Stock [Line Items]
Exercise price of warrants								$ 0.00366
Warrants and Rights Outstanding								$ 54,595
Shares, Issued								16,393,443

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)

Dec. 31, 2021USD ($)

Dec. 10, 2021USD ($)

Oct. 18, 2021USD ($)shares

Jun. 10, 2021ft²

Jan. 02, 2021USD ($)

Sep. 24, 2020USD ($)

Jul. 05, 2020USD ($)shares

Jun. 05, 2020USD ($)shares

Aug. 31, 2017USD ($)

Jun. 30, 2020shares

Dec. 31, 2019

Mar. 31, 2018USD ($)

Sep. 30, 2006USD ($)

Mar. 31, 2022USD ($)$ / sharesshares

Sep. 30, 2021USD ($)$ / sharesshares

Sep. 22, 2020shares

Loss Contingencies [Line Items]

Subscription payable

$ 1,350,000

Settlement of accounts payable

$ 42,120

Common Stock, Shares Authorized | shares

12,000,000,000

12,000,000,000

6,666,667

Accounts Payable, Current

$ 847,070

$ 1,018,797

Business Combination, Contingent Consideration, Liability

74,840

71,240

Debt Instrument, Face Amount

2,000,000

Accrued interest payable

34,840

31,240

Loss Contingency, Damages Awarded, Value

$ 1,000,000

Two Notes Payable [Member]

Loss Contingencies [Line Items]

Debt Instrument, Face Amount

40,000

40,000

Minimum [Member]

Loss Contingencies [Line Items]

Loss Contingency, Damages Sought, Value

$ 100,000,000

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

Loss Contingencies [Line Items]

Accrued Salaries

162,500

132,500

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

Loss Contingencies [Line Items]

Royalty Expense

$ 50,000

Revenue, percentage

1.50%

Advance Royalties

1,739

1,591

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]

Royalty Expense

$ 1,000

Revenue, percentage

3.00%

Advance Royalties

27,330

$ 24,830

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]

Lessee, Operating Lease, Term of Contract

61 months

Lease Expiration Date

Feb. 28, 2025

Lease Amendment [Member]

Loss Contingencies [Line Items]

Area of Land | ft²

4,734

Monthly rent, description

Company must pay a total annual base rent of; (1) $115,823 for year one; (2) $119,310 for year two; (3) $122,893 for year three; (4) $126,580 for year four; (5) $130,377 for year five; (6) $135,163 for year six; (7) $139,218 for year seven; (8) $143,394 for year eight; (9) $147,696 for year nine; (10) $152,127 for year ten; (11) $156,331 for year eleven; (12) $161,391 for year twelve; (13) $166,233 for year thirteen; (14) $171,220 for year fourteen and; (15) $176,357 for year fifteen

Subscription Agreement [Member]

Loss Contingencies [Line Items]

Sale of Stock, Consideration Received on Transaction

$ 1,350,000

Subscription Agreement [Member] | Common Stock [Member]

Loss Contingencies [Line Items]

Sale of Stock, Number of Shares Issued in Transaction | shares

431,309,907

431,309,907

Sale of Stock, Price Per Share | $ / shares

$ 0.00313

$ 0.00313

Sale of Stock, Consideration Received on Transaction

$ 1,350,000

$ 1,350,000

Settlement of Accounts Payable [Member]

Loss Contingencies [Line Items]

Stock Issued During Period, Shares, New Issues | shares

26,913,738

Settlement of accounts payable

$ 84,240

Common Stock, Shares Authorized | shares

26,913,738

Accounts Payable, Current

$ 84,240

Dr. Michael Ruxin [Member]

Loss Contingencies [Line Items]

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

$ 87,500

62,500

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

Loss Contingencies [Line Items]

Annual base salary

$ 300,000

Annual decretionary bonus percentage

150.00%

Dr. Michael Ruxin [Member] | Ruxin Employment Agreement [Member] | 2020 Equity Incentive Plan [Member]

Loss Contingencies [Line Items]

Stock Issued During Period, Shares, Restricted Stock Award, Gross | shares

49,047,059

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

Annual base salary

$ 60,000

Jeffrey Busch [Member] | Busch Employment Agreement [Member]. | 2020 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [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]. | 2020 Equity Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member]

Loss Contingencies [Line Items]

Stock Issued During Period, Shares, Restricted Stock Award, Gross | shares

49,047,059

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

Loss Contingencies [Line Items]

Annual base salary

$ 225,000

Deferred compensation arrangements overall description

Mr. Chilcott is entitled to participate in all medical and other benefits that the Company has established for its employees. The offer letter also provides that Mr. Chilcott will be granted an option to purchase up to 94,545,096 shares of the Company’s common stock subject to terms including exercise price to be set by the Board of Directors of the Company. As of March 31, 2022, no bonus was due and no options have been granted to Mr. Chilcott

Thomas E Chilcott Three [Member]

Loss Contingencies [Line Items]

Deferred compensation arrangements overall description

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. During the three months ended March 31, 2022, the first tranche of bonus of $37,500 was paid. As of March 31, 2022, the second tranche of bonus of $37,500 of bonus was due to Mr. Chilcott

Thomas E Chilcott Three [Member] | Minimum [Member]

Loss Contingencies [Line Items]

Annual base salary

$ 225,000

Thomas E Chilcott Three [Member] | Maximum [Member]

Loss Contingencies [Line Items]

Annual base salary

$ 300,000

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

Loss Contingencies [Line Items]

Compensation fees

$ 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 fees

$ 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 fees

$ 2,000

Accrued consulting fees

$ 0

$ 18,000

Investor [Member]

Loss Contingencies [Line Items]

Stock Issued During Period, Shares, New Issues | shares

431,309,907

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	May 05, 2022	Apr. 18, 2022	Apr. 05, 2022	Mar. 24, 2022	Mar. 09, 2022	Apr. 30, 2022	May 22, 2022	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021	Sep. 22, 2020
Subsequent Event [Line Items]
Debt Instrument, Face Amount								$ 2,000,000
Common Stock, Shares Authorized								12,000,000,000		12,000,000,000	6,666,667
Proceeds from a related party								$ 250,000
Note [Member]
Subsequent Event [Line Items]
Proceeds from Issuance of Debt				$ 100,000
Subsequent Event [Member] | Board of Directors Chairman [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount	$ 100,000
Debt Instrument, Interest Rate, Stated Percentage	1.00%
Debt Instrument, Interest Rate, Increase (Decrease)	2.00%
Debt Instrument, Maturity Date	May 5, 2024
Common Stock, Shares Authorized	100,000,000,000
Proceeds from a related party	$ 250,000
Debt Instrument, Increase (Decrease), Net	$ 350,000
Subsequent Event [Member] | Board of Directors Chairman [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues		1,915,000,000
Percentage of option price		110.00%
Subsequent Event [Member] | Note [Member]
Subsequent Event [Line Items]
Fair Value Adjustment of Warrants			$ 100,000			$ 425,000
Debt Instrument, Face Amount			$ 100,000
Warrants to purchase shares of common stock percentage			20.00%			20.00%
Debt Instrument, Interest Rate, Stated Percentage			8.00%			8.00%
Debt Instrument, Interest Rate, Increase (Decrease)			10.00%			10.00%
Debt Instrument, Maturity Date			Apr. 1, 2027			Apr. 1, 2027
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.00476			$ 0.00476
Debt Instrument, Interest Rate, Effective Percentage			110.00%			110.00%
Common Stock, Shares Authorized			100,000,000,000			100,000,000,000
Proceeds from Issuance of Debt						$ 425,000
Subsequent Event [Member] | Convertible Note [Member]
Subsequent Event [Line Items]
Proceeds from a related party							$ 250,000
Conversion of Series C-1 Preferred Stock [Member]
Subsequent Event [Line Items]
Stock Issued During Period, Shares, New Issues					125,000,000
Conversion of Stock, Shares Converted					832.6430