Theralink (THER) 10-Q 21 Aug 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jun. 30, 2023	Aug. 21, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
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 ($)	Jun. 30, 2023	Sep. 30, 2022
CURRENT ASSETS:
Cash	$ 25,089	$ 393,460
Accounts receivable, net	15,000	32,125
Prepaid expenses and other current assets	185,174	217,699
Marketable securities	800	3,700
Total Current Assets	226,063	646,984
OTHER ASSETS:
Property and equipment, net	333,338	686,127
Financing right-of-use assets, net	30,178	64,954
Operating right-of-use asset, net	1,117,169	1,154,861
Deferred offering costs		27,270
Security deposits	18,715	18,715
Total Assets	1,725,463	2,598,911
CURRENT LIABILITIES:
Accrued compensation	435,669	383,295
Accrued director compensation	237,500	192,500
Contract liabilities	260,440	156,550
Financing lease liability - current	39,565	53,995
Operating lease liability - current	29,880	25,551
Insurance payable	12,616	122,295
Derivative liabilities	33,484,450
Contingent liabilities	83,840	78,440
Total Current Liabilities	48,080,786	3,455,720
LONG-TERM LIABILITIES:
Financing lease liability	8,958	34,390
Operating lease liability	1,134,658	1,157,761
Total Liabilities	49,224,402	6,399,966
Commitments and Contingencies (Note 10)
Temporary equity value
STOCKHOLDERS’ DEFICIT:
Preferred stock value
Common stock: $0.0001 par value, 100,000,000,000 shares authorized; 6,151,499,919 and 6,151,499,919 issued and outstanding at June 30, 2023 and September 30, 2022, respectively	615,150	615,150
Additional paid-in capital	55,255,860	55,391,612
Accumulated deficit	(103,369,949)	(62,807,817)
Total Stockholders’ Deficit	(47,498,939)	(6,801,055)
Total Liabilities and Stockholders’ Deficit	1,725,463	2,598,911
Series E Preferred Stock [Member]
LONG-TERM LIABILITIES:
Temporary equity value		2,000,000
Series F Preferred Stock [Member]
LONG-TERM LIABILITIES:
Temporary equity value		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
Nonrelated Party [Member]
CURRENT LIABILITIES:
Accounts payable	1,123,374	730,923
Accrued liabilities	533,661	268,021
Convertible notes, net of discount	5,187,334
Notes payable - current	1,000	1,000
LONG-TERM LIABILITIES:
Convertible notes, net of discount		446,281
Related Party [Member]
CURRENT LIABILITIES:
Accounts payable	7,972	16,223
Accrued liabilities	536,625	76,927
Convertible notes, net of discount	5,309,663	1,000,000
Notes payable - current	797,197	350,000
LONG-TERM LIABILITIES:
Convertible notes, net of discount		$ 1,305,814

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2023	Sep. 30, 2022
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	100,000,000,000	100,000,000,000
Common stock, shares issued	6,151,499,919	6,151,499,919
Common stock, shares outstanding	6,151,499,919	6,151,499,919
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
Temporary equity, shares outstanding		1,000
Temporary equity, liquidation preference	$ 0	$ 2,040,329
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	$ 0	$ 1,020,164
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	141	1,043
Preferred stock, shares outstanding	141	1,043
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
Preferred stock, shares outstanding		3,037
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		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
REVENUES, NET	$ 202,447	$ 164,213	$ 427,529	$ 262,688
COST OF REVENUE	50,084	99,484	86,328	160,229
GROSS PROFIT	152,363	64,729	341,201	102,459
OPERATING EXPENSES:
Professional fees	461,431	162,164	1,310,780	677,740
Compensation expense	1,012,488	703,267	4,165,682	2,031,755
Licensing fees	19,024	30,377	55,883	105,432
General and administrative expenses	342,473	545,254	1,213,953	1,606,174
Impairment loss	238,671		238,671
Total Operating Expenses	2,074,087	1,441,062	6,984,969	4,421,101
LOSS FROM OPERATIONS	(1,921,724)	(1,376,333)	(6,643,768)	(4,318,642)
OTHER INCOME (EXPENSES):
Interest expense, net	(5,060,163)	(326,961)	(11,799,215)	(729,814)
Loss on debt extinguishment, net			(5,434,447)
Unrealized loss on marketable securities	(100)	(5,500)	(2,900)	(8,600)
Settlement expense			(200,000)
Derivative income (expense)	11,482,036		(16,442,350)
Total Other Income (Expenses), net	6,421,773	(332,461)	(33,878,912)	(738,414)
NET INCOME (LOSS)	4,500,049	(1,708,794)	(40,522,680)	(5,057,056)
NET INCOME (LOSS) ATTRIBUTABLE TO COMMON STOCKHOLDERS	$ 4,500,049	$ (1,768,629)	$ (40,562,132)	$ (5,236,563)
NET INCOME (LOSS) PER COMMON SHARE ATTRIBUTABLE TO COMMON STOCKHOLDERS:
Basic	$ 0	$ 0	$ (0.01)	$ 0
Diluted	$ 0	$ 0	$ (0.01)	$ 0
WEIGHTED AVERAGE COMMON SHARES OUTSTANDING:
Basic	6,151,499,919	6,062,411,449	6,151,499,919	5,732,126,399
Diluted	21,147,255,067	6,062,411,449	6,151,499,919	5,732,126,399
Series E Preferred Stock [Member]
OTHER INCOME (EXPENSES):
Preferred stock dividend		$ (39,890)	$ (26,301)	$ (119,671)
Series F Preferred Stock [Member]
OTHER INCOME (EXPENSES):
Preferred stock dividend		$ (19,945)	$ (13,151)	$ (59,836)

Statement of Changes in Stockho

Statement of Changes in Stockholders' Deficit (Unaudited) - USD ($)	Preferred Stock [Member]	Preferred Stock [Member] Series C-1 Preferred Stock [Member]	Preferred Stock [Member] Series C-2 Preferred Stock [Member]	Preferred Stock [Member] Series A Preferred Stock [Member]	Common Stock [Member]	Common Stock [Member] Series C-1 Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Sep. 30, 2021					$ 512,416		$ 44,368,077	$ (49,825,855)	$ (4,945,362)
Balance, shares at Sep. 30, 2021		2,966	4,917	667	5,124,164,690
Series E preferred stock dividend								(40,329)	(40,329)
Series F preferred stock dividend								(20,164)	(20,164)
Net loss								(1,512,267)	(1,512,267)
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 warrant issued in connection with convertible notes recorded as debt discount							991,120		991,120
Correction for rounding error
Correction for rounding error, shares					(1,436)
Balance at Dec. 31, 2021					$ 512,416		46,020,285	(51,398,615)	(4,865,914)
Balance, shares at Dec. 31, 2021		2,966	4,917	667	5,124,163,254
Balance at Sep. 30, 2021					$ 512,416		44,368,077	(49,825,855)	(4,945,362)
Balance, shares at Sep. 30, 2021		2,966	4,917	667	5,124,164,690
Net loss									(5,057,056)
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
Balance at Jun. 30, 2022					$ 615,150		49,333,767	(55,062,418)	(5,113,501)
Balance, shares at Jun. 30, 2022		1,043	3,037	667	6,151,499,919
Balance at Sep. 30, 2021					$ 512,416		44,368,077	(49,825,855)	(4,945,362)
Balance, shares at Sep. 30, 2021		2,966	4,917	667	5,124,164,690
Issuance of common stock in connection with conversion of series C-1 preferred stock, shares		1,923				288,637,529
Balance at Sep. 30, 2022					$ 615,150		55,391,612	(62,807,817)	(6,801,055)
Balance, shares at Sep. 30, 2022		1,043	3,037	667	6,151,499,919
Balance at Dec. 31, 2021					$ 512,416		46,020,285	(51,398,615)	(4,865,914)
Balance, shares at Dec. 31, 2021		2,966	4,917	667	5,124,163,254
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
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)
Relative fair value of warrants issued in connection with convertible notes - related party recorded as debt discount							331,969		331,969
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 warrants issued in connection with convertible notes recorded as debt discount							996,708		996,708
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
Balance at Mar. 31, 2022					$ 602,650		48,772,446	(53,293,789)	(3,918,693)
Balance, shares at Mar. 31, 2022		1,876	3,037	667	6,026,499,919
Issuance of common stock in connection with conversion of Series C-1 preferred stock					$ 12,500		(12,500)
Issuance of common stock in connection with conversion of series C-1 preferred stock, shares		(833)			125,000,000
Series E preferred stock dividend								(39,890)	(39,890)
Series F preferred stock dividend								(19,945)	(19,945)
Net loss								(1,708,794)	(1,708,794)
Relative fair value of warrants issued in connection with convertible notes - related party recorded as debt discount							238,228		238,228
Relative fair value of warrants issued in connection with convertible notes recorded as debt discount							335,593		335,593
Balance at Jun. 30, 2022					$ 615,150		49,333,767	(55,062,418)	(5,113,501)
Balance, shares at Jun. 30, 2022		1,043	3,037	667	6,151,499,919
Balance at Sep. 30, 2022					$ 615,150		55,391,612	(62,807,817)	(6,801,055)
Balance, shares at Sep. 30, 2022		1,043	3,037	667	6,151,499,919
Accretion of stock option expense							612,173		612,173
Issuance of common stock in connection with conversion of Series C-1 preferred stock							(1,618,238)		(1,618,238)
Issuance of common stock in connection with conversion of series C-1 preferred stock, shares		(902)	(3,037)
Series E preferred stock dividend								(26,301)	(26,301)
Series F preferred stock dividend								(13,151)	(13,151)
Net loss								(36,456,347)	(36,456,347)
Balance at Dec. 31, 2022					$ 615,150		54,385,547	(99,303,616)	(44,302,919)
Balance, shares at Dec. 31, 2022		141		667	6,151,499,919
Balance at Sep. 30, 2022					$ 615,150		55,391,612	(62,807,817)	(6,801,055)
Balance, shares at Sep. 30, 2022		1,043	3,037	667	6,151,499,919
Balance at Mar. 31, 2023					$ 615,150		54,922,612	(107,869,998)	(52,332,236)
Balance, shares at Mar. 31, 2023		141		667	6,151,499,919
Balance at Sep. 30, 2022					$ 615,150		55,391,612	(62,807,817)	(6,801,055)
Balance, shares at Sep. 30, 2022		1,043	3,037	667	6,151,499,919
Net loss									(40,522,680)
Relative fair value of additional warrants issued in connection with modification of convertible notes - related party recorded as debt discount
Relative fair value of additional warrants issued in connection with modification of convertible notes recorded as debt discount
Balance at Jun. 30, 2023					$ 615,150		55,255,860	(103,369,949)	(47,498,939)
Balance, shares at Jun. 30, 2023		141		667	6,151,499,919
Balance at Dec. 31, 2022					$ 615,150		54,385,547	(99,303,616)	(44,302,919)
Balance, shares at Dec. 31, 2022		141		667	6,151,499,919
Accretion of stock option expense							537,065		537,065
Net loss								(8,566,382)	(8,566,382)
Balance at Mar. 31, 2023					$ 615,150		54,922,612	(107,869,998)	(52,332,236)
Balance, shares at Mar. 31, 2023		141		667	6,151,499,919
Accretion of stock option expense							333,248		333,248
Net loss								4,500,049	4,500,049
Balance at Jun. 30, 2023					$ 615,150		$ 55,255,860	$ (103,369,949)	$ (47,498,939)
Balance, shares at Jun. 30, 2023		141		667	6,151,499,919

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ 4,500,049	$ (36,456,347)	$ (1,708,794)	$ (1,512,267)	$ (40,522,680)	$ (5,057,056)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation on property and equipment and financing ROU assets					156,874	143,531
Non-cash lease cost					18,918	21,528
Accretion of stock option expense					1,482,486
Amortization of debt discount					10,656,131	501,432
Loss on debt extinguishment					5,434,447
Bad debt expense					10,172
Unrealized loss (gain) on marketable securities	100		5,500		2,900	8,600
Non-cash settlement expense					200,000
Derivative expense					16,442,350
Gain on modification of operating lease						(8,229)
Impairment loss	238,671				238,671
Change in operating assets and liabilities:
Accounts receivable					6,953	(109,380)
Prepaid expenses and other current assets					32,525	27,882
Laboratory supplies						71,062
Accounts payable					384,200	(385,860)
Accrued liabilities and other liabilities					1,081,380	158,335
Contract liabilities					103,890	167,522
NET CASH USED IN OPERATING ACTIVITIES					(4,270,783)	(4,460,633)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment					(7,980)	(88,199)
NET CASH USED IN INVESTING ACTIVITIES					(7,980)	(88,199)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible debt - related parties, net					677,562	1,900,000
Proceeds from convertible debt, net					2,950,011	2,425,000
Proceeds of notes payable - related parties					442,681	400,000
Repayment of convertible notes payable						(150,000)
Repayment of convertible notes payable - related parties					(120,000)
Repayment of financed lease					(39,862)	(35,242)
Payments for preferred stock dividends						(179,660)
NET CASH PROVIDED BY FINANCING ACTIVITIES					3,910,392	4,360,098
NET (DECREASE) INCREASE IN CASH					(368,371)	(188,734)
CASH, beginning of the period		$ 393,460		$ 314,151	393,460	314,151	$ 314,151
CASH, end of the period	$ 25,089		$ 125,417		25,089	125,417	$ 393,460
Cash paid during the period for:
Interest					6,824	100,025
Income taxes
Non-cash investing and financing activities:
Series E preferred stock dividend					26,301	119,671
Series F preferred stock dividend					13,151	59,836
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						1,231,285
Relative fair value of warrant issued in connection with convertible notes recorded as debt discount						2,323,421
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
Initial fair value of derivative liabilities recorded as debt discount - related parties					8,978,284
Initial fair value of derivative liabilities recorded as debt discount					8,063,816
Exchange of preferred stock and accrued dividends for convertible debt - related parties					3,099,945
Exchange of preferred stock for convertible debt					1,618,238
Exchange of accrued interest payable for convertible debt - related parties					129,079
Exchange of accrued interest payable for convertible debt					$ 173,375

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	9 Months Ended
	Jun. 30, 2023
Accounting Policies [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 was 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 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. 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, FINRA recognized the Company’s name change to Theralink Technologies, Inc. and the related ticker symbol change from “OBMP” to “THER” went into effect. On May 23, 2023, we entered into an Agreement and Plan of Merger (the “Merger Agreement”) with IMAC Holdings, Inc. (“IMAC”) and IMAC Merger Sub, Inc., a newly formed, wholly owned subsidiary of IMAC (“Merger Sub”). Upon the terms and subject to the conditions set forth in the Merger Agreement, Merger Sub will merge with and into Theralink (the “Merger”), with Theralink continuing as a wholly owned subsidiary of IMAC. The board of directors of IMAC, and the Company’s Board of Directors unanimously approved the Merger Agreement. Under the terms of the Merger Agreement, upon completion of the Merger, each share of our common stock and each share of our preferred stock issued and outstanding as of immediately prior to completion of the Merger will be converted into and will thereafter represent the right to receive a portion of a share of common stock of IMAC, par value $ 0.001 IMAC Shares 85

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jun. 30, 2023
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 June 30, 2023. 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 September 30, 2022 audited financial statements on Form 10-K filed on December 29, 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, 2023. 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 $ 40,522,680 4,270,783 103,369,949 47,498,939 47,854,723 25,089 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) 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, convertible notes and convertible debentures, 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 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. 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 periods ended June 30, 2023 and 2022 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, the fair value of derivative liabilities, 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 June 30, 2023. 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. Level 2—Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3—Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts reported in the balance sheets for cash, accounts receivable, prepaid expenses and other current assets, accounts payable, accrued liabilities, contract liabilities, and accrued compensation approximate their fair market value based on the short-term maturity of these instruments. Assets or liabilities measured at fair value on a recurring basis included embedded conversion options in convertible debt (see Note 6) and were as follows on June 30, 2023 and September 30, 2022: SCHEDULE OF FAIR VALUE MEASURED ON RECURRING BASIS June 30, 2023 September 30, 2022 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Derivative liabilities $ — $ — $ 33,484,450 $ — $ — $ — A roll forward of the level 3 valuation financial instruments is as follows: SCHEDULE OF VALUATION ON DERIVATIVE INSTRUMENTS 2023 2022 For the Nine Months Ended June 30, 2023 2022 Balance at beginning of period $ - $ - Initial valuation of derivative liabilities included in debt discount 17,042,100 - Initial valuation of derivative liabilities included in derivative expense 27,438,113 - Change in fair value included in derivative expense (10,995,763 ) - Balance at end of period $ 33,484,450 $ - ASC 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding equity instruments. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) 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 June 30, 2023 and September 30, 2022 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 balance sheets 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 ASC 718 – “Compensation –Stock Compensation Improvements to Employee Share-Based Payment 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 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 under non-cancellable contracts, such amounts billed in advance would be offset by 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. During the nine months ended June 30, 2023 and 2022, revenues by category is as follows: SCHEDULE OF REVENUES BY CATEGORY Nine Months Ended June 30, 2023 Nine Months Ended June 30, 2022 Biopharma services $ 305,960 $ 241,843 Patient testing service 121,569 20,845 Total revenues $ 427,529 $ 262,688 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) The revenue recognized from services provided to private individuals during the three and nine months ended June 30, 2023 and 2022 were minimal and therefore were 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. For the nine months ended June 30, 2023 and 2022, contract liabilities activity is as follows: SCHEDULE OF CONTRACT LIABILITIES Nine Months Ended June 30, 2023 Nine Months Ended June 30, 2022 Contract liabilities beginning balance $ 156,550 $ 135,150 Billings and cash receipts on uncompleted contracts 159,465 325,048 Less: revenues recognized during the period (55,575 ) (157,525 ) Total contract liabilities $ 260,440 $ 302,672 During the nine months ended June 30, 2023, the Company recognized $ 55,575 41,500 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. Research and Development In fiscal 2022, the Company joined and made an investment in an investigator-initiated study. As part of that investment, the Company obtained rights/access to various retrospective biobank clinical samples for research and product development purposes. In addition, the Company received active patient clinical samples for the following disease sites: ovarian, endometrial, and head & neck cancers. These samples were tested to provide RUO (Research Use Only) results reports for research and product validation efforts. The transaction term is for 5-years, starting in September 2021 50,000 100,000 Derivative Liabilities The Company has certain financial instruments that are embedded derivatives associated with capital raises. The Company evaluates all its financial instruments to determine if those contracts or any potential embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815-10 - Derivative and Hedging - Contract in Entity’s Own Equity 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 0 186,466 Concentration of Revenues For the nine months ended June 30, 2023, the Company generated total revenue of $ 427,529 73.5 26.3 19.3 10.6 17.3 262,688 32 23 17 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) Concentration of Accounts Receivable As of June 30, 2023, the Company had net accounts receivable of $ 15,000 100 32,125 59 41 Concentration of Contract Liabilities As of June 30, 2023, the Company had deferred revenue reflected as contract liabilities of $ 260,440 96 156,550 65 24 Concentration of Vendors Historically, the Company relied 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. The Company discontinued using this vendor in June 2022 as the patient reporting function has been moved in-house. During the nine months ended June 30, 2023 and 2022, the Company incurred $ 0 275,372 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, conversion of preferred stock, and common stock issuable. These common stock equivalents may be dilutive in the future. The following table presents a reconciliation of basic and diluted net income (loss) per common share: SCHEDULE OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON SHARE 2023 2022 2023 2022 Three Months Ended June 30, Nine Months Ended June 30, 2023 2022 2023 2022 Net income (loss) per common share - basic: Net income (loss) attributable to common shareholders $ 4,500,049 $ (1,768,629 ) $ (40,562,132 ) $ (5,236,563 ) Weighted average common shares outstanding – basic 6,151,499,919 6,062,411,449 6,151,499,919 5,732,126,399 Net income (loss) per common share – basic $ 0.00 $ (0.00 ) $ (0.01 ) $ (0.00 ) Net income (loss) per common share - diluted: Net income (loss) attributable to common shareholders - basic $ 4,500,049 $ (1,768,629 ) $ (40,562,132 ) $ (5,236,563 ) Add: interest on convertible debt 5,060,163 - - - Less: derivative gain (11,482,036 ) - - - Numerator for loss per common share – diluted $ (1,921,824 ) $ (1,768,629 ) $ (40,562,132 ) $ (5,236,563 ) Weighted average common shares outstanding – basic 6,151,499,919 6,062,411,449 6,151,499,919 5,732,126,399 Add: dilutive shares related to: Stock options - - - - Warrants 1,555,920,022 - - - Convertible debt 13,439,835,126 - - - Weighted average common shares outstanding – diluted 21,147,255,067 6,062,411,449 6,151,499,919 5,732,126,399 Net loss per common share – diluted $ (0.00 ) $ (0.00 ) $ (0.01 ) $ (0.00 ) The following potentially dilutive equity securities outstanding as of June 30, 2023 and 2022 were not included in the computation of dilutive income (loss) per common share because the effect would have been anti-dilutive: SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING 2023 2022 June 30, 2023 2022 Stock warrants 7,244,334,819 1,876,207,963 Stock options 1,901,410,519 - Series C-1 preferred stock 21,167,535 156,626,175 Series C-2 preferred stock - 453,067,129 Series E preferred stock - 638,977,636 Series F preferred stock - 319,488,818 Convertible notes 13,439,835,126 1,417,522,294 Total antidilutive securities excluded from computation of earnings 22,606,747,999 4,861,890,015 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) Income Taxes The Company accounts for income tax using the liability method prescribed by ASC 740 - Income Taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes no no Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. Leases The Company accounts for its leases using the method prescribed by ASC 842 – Lease Accounting Operating and financing lease ROU assets represent 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 On October 1, 2022, the Company adopted ASU 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments (ASC 326). The standard replaces the current incurred loss impairment model that recognizes losses when a probable threshold is met with a requirement to recognize lifetime expected credit losses immediately when a financial asset is originated or purchased. Further, the FASB issued ASU 2019-04 and ASU 2019-05 to provide additional guidance on the credit losses standard. While the adoption of ASC 326 could result in a higher allowance recorded in the future for credit losses on receivables within the scope of the standard due to the prescribed measurement principles, the impact of the adoption on the Company’s consolidated financial statements was not material. Management does not believe that any recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the Company’s financial statements.

MARKETABLE SECURITIES

MARKETABLE SECURITIES	9 Months Ended
	Jun. 30, 2023
Investments, Debt and Equity Securities [Abstract]
MARKETABLE SECURITIES	NOTE 3 – MARKETABLE SECURITIES During the fiscal year ended 2017, the Company acquired 1,000,000 40,980 2,900 8,600 800 3,700 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED)

ACCOUNTS RECEIVABLE

ACCOUNTS RECEIVABLE	9 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
ACCOUNTS RECEIVABLE	NOTE 4 – ACCOUNTS RECEIVABLE On June 30, 2023 and September 30, 2022, accounts receivable consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE June 30, 2023 September 30, 2022 Accounts receivable $ 29,000 $ 35,957 Less: allowance for doubtful accounts (14,000 ) (3,832 ) Accounts receivable, net $ 15,000 $ 32,125 For the nine months ended June 30, 2023 and 2022, bad debt expense amounted to $ 10,172 0 3,828

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Jun. 30, 2023
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. Property and equipment consist of the following: SCHEDULE OF PROPERTY AND EQUIPMENT Estimated Useful Life in Years June 30, 2023 September 30, 2022 Laboratory equipment 5 $ 358,388 $ 597,059 Furniture 5 24,567 24,567 Leasehold improvements 5 353,826 353,826 Computer equipment 3 76,470 68,490 Property and equipment gross 813,251 1,043,942 Less accumulated depreciation (479,913 ) (357,815 ) Property and equipment, net $ 333,338 $ 686,127 For the three months ended June 30, 2023 and 2022, depreciation expense related to property and equipment amounted to $ 40,586 36,825 For the nine months ended June 30, 2023 and 2022, depreciation expense related to property and equipment amounted to $ 122,098 108,754 During the three and nine months ended June 30, 2023, the Company recorded an impairment loss of $ 238,671 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	9 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
DEBT	NOTE 6 – DEBT On June 30, 2023 and September 30, 2022, convertible notes payable (third parties and related parties) consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE June 30, 2023 September 30, 2022 Principal amount $ 8,986,605 $ 2,475,000 Less: debt discount (3,799,271 ) (2,028,719 ) Convertible notes payable, net 5,187,334 446,281 Less: current portion of convertible notes payable - related parties (5,187,334 ) - Convertible notes payable, net – long-term $ - $ 446,281 Principal amount – related parties $ 9,130,292 $ 4,150,000 Less: debt discount – related parties (3,820,629 ) (1,844,186 ) Convertible notes payable - related parties, net 5,309,663 2,305,814 Less: current portion of convertible notes payable - related parties (5,309,663 ) (1,000,000 ) Convertible notes payable - related parties, net – long-term $ - $ 1,305,814 Total convertible notes payable, net $ 10,496,997 $ 2,752,095 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) Convertible Debt – Related Parties 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 63,897,764 1,000,000 1,000,000 8 May 12, 2026 333,334 333,333 333,333 0.00313 1,000,000 20,164 267,521 732,479 0.00313 984,200 15,800 1,000,000 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 $ 1,000,000 334,000 18,251,367 333,000 18,196,722 333,000 18,196,722 1,000,000 8 November 1, 2026 990,048 0.00366 the Company modified the terms of the First November 2021 SPA which increased the warrants 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 cashless-exercisable warrants equal to 80% of the common stock issuable upon conversion of the First November 2021 Notes. 218,579,234 34,620 Debt Modifications and Exchanges; 1,000,000 20,164 140,093 859,907 On April 5, 2022, the Company entered into a Securities Purchase Agreement (“First April 2022 SPA”) with a related party, Matthew Schwartz, who is a member of the Board of Directors (“Investor”), to purchase a convertible note with a principal balance of $ 100,000 4,201,681 100,000 89,815 8 0.00476 100,000 3,901 18,959 81,041 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) On May 9, 2022, the Company entered into a Securities Purchase Agreement (“May 2022 SPA”) with a related party, who is an affiliate stockholder (“May 2022 Investor”), to purchase four convertible notes for an aggregate investment amount of $ 1,000,000 20 250,000 10,504,202 250,000 10,504,202 250,000 10,504,202 250,000 10,504,202 1,000,000 April 1, 2027 178,449 0.00476 20 1,000,000 20,110 834,803 165,197 On June 15, 2022, the Company entered into a Securities Purchase Agreement (“June 2022 SPA”) with a related party, Danica Holley, who is a member of the Board of Directors (“Investor”), to purchase a convertible note with principal of $ 50,000 2,100,840 50,000 5,924 8 April 1, 2027 0.00476 20 50,000 1,173 44,438 5,562 On July 29, 2022, the Company entered into a Demand Promissory Note Agreement with Jeffrey Busch who serves as a member of the Board of Directors and a related party, for a principal balance of $ 125,000 150,000 8 275,000 2,683 On August 11, 2022, the Company entered into a Demand Promissory Note Agreement with a related party, who is an affiliate stockholder, for a principal balance of $ 375,000 8 375,000 4,110 On September 2, 2022, the Company entered into a Demand Promissory Note Agreement with a related party, who is an affiliate stockholder, for a principal balance of $ 350,000 8 350,000 2,148 On November 1, 2022, the Company entered into a Demand Promissory Note Agreements with two related parties, who are affiliate stockholders, for a principal balance of $ 120,000 8 On November 29, 2022, in connection with the Securities Exchange Agreements and New Convertible Debt discussed below, the May 2021 Warrants, First November 2021 Warrants, First April 2022 Warrants, May 2022 Warrants, and June 2022 Warrants, aggregating 385,441,138 0.003 63,897,764 0.003 0.00366 0.00476 0.003 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) Securities Exchange Agreements and New Related Party Convertible Debentures and Warrants dated November 29, 2022 On November 29, 2022, the Company consummated the initial closing (the “Initial Closing”) of a private placement offering (the “Offering”) pursuant to the terms and conditions of that certain Securities Purchase Agreement, dated as of November 29, 2022 (the “Purchase Agreement”), by and among the Company, certain related party accredited investors (the “Related Party Purchasers”) and Cavalry Fund I Management LLC, a Delaware limited liability company, in its capacity as collateral agent (the “Collateral Agent”). At the Initial Closing, the Company sold the related party Purchasers (i) 10 550,000 157,142,857 100 412,092 50,000 58,200 29,708 On November 29, 2022, the Company entered into Securities Exchange Agreements with the above related party investors, whereby the May 2021 Note, the First November 2021 Notes, the First April 2022 Note, the May 2022 Notes, the June 2022 Note, the Busch Notes, the August 11, 2022 Demand Promissory Note, and the September 2, 2022 Demand Promissory Note with an aggregate principal amount of $ 4,150,000 120,750 15 10 589,505 4,860,255 On November 29, 2022, the Company entered into Securities Exchange Agreements with related party preferred stockholders, whereby related party holders of 1,000 2,000,000 66,630 500 1,000,000 33,315 15 464,992 3,564,937 On April 11, 2023, the Company consummated a third closing (the “Third Closing”) of the Offering pursuant to the terms and conditions of that certain Purchase Agreement, dated as of November 29, 2022, by and among the Company and Jeffrey Busch (the “Third Closing Related Party Purchaser”). At the Third Closing, the Company sold the Purchaser (i) a New Debenture with a principal amount of $ 155,100 44,314,286 100 141,000 10 14,100 The November 29, 2022 New Related Party Debentures and April 2023 Related Party Debenture mature on November 29, 2023 10 0.003 70 50 5,000,000 0.003 70 Notwithstanding the preceding, holders of New Related Party Debentures and April 2023 Related Party Debenture shall have the right to require satisfaction of up to 40% of all amounts outstanding under the Debentures, in cash, at the time of a Qualified Financing. Investors that are exchanging securityholders shall have the right to require satisfaction of up to 10% of all amounts outstanding under the Debentures, in cash, at the time of a Qualified Financing. The Company’s obligations under the New Related Party Debentures and April 2023 Related Party Debenture are secured by a first priority lien on all the assets of the Company pursuant to that certain Security Agreement, dated November 29, 2022 (the “Security Agreement”) by and among the Company, the Debenture holders and the Collateral Agent. The Purchase Agreement contains customary representations, warranties, and covenants of the Company, including, among other things and subject to certain exceptions, covenants that restrict the ability of the Company without the prior written consent of the Debenture holders, to incur additional indebtedness, and repay outstanding indebtedness, create or permit liens on assets, redeem its Common Stock, settle outstanding litigation, or enter into transactions with affiliates. If the Company or any Subsidiary shall default on any of its obligations under any mortgage credit agreement or other facility indenture agreement, factoring agreement or other instrument under which there may be issued, or by which there may be secured or evidenced, any indebtedness for borrowed money or money due under any long term leasing or factoring arrangement that (a) involves an obligation greater than $ 250,000 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) In connection with the Securities Exchange Agreements with related parties for the exchange of the convertible notes and preferred shares for the New Related Party Debentures and for the April 2023 Related party Debenture discussed above, the Company issued an aggregate of 2,608,654,988 The New Related Party Warrants and April 2023 Related Party Warrant are exercisable for five years and six months from the earlier of the maturity date of the New Related Party Debentures and the closing of the Qualified Financing, at an exercise price equal to (i) in the event that a Qualified Offering is consummated prior to the exercise of the New Related Party Warrant and April 2023 Related Party Warrant, the price per share at which the Qualified Offering is made (“Qualified Offering Price”), or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice. If there is no effective registration statement covering the resale of the shares underlying the New Related Party Warrants and April 2023 Related Party Warrant within 180 days following the closing of the Qualified Offering: (i) exercise may be via cashless exercise, and (ii) 5% additional Warrants will be issued by the Company to the holders for any portion of each month without such effective registration statement, up to a maximum of 25%. As discussed above, on November 29, 2022, in order to induce the related party investors to exchange their respective convertible notes and preferred stock into the New Related Party Debentures, the aggregate principal amount and accrued interest payable of the exchanged convertible notes, and the stated value and accrued dividends of exchanged preferred stock was increased by 15 10 1,046,167 1,768,379 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 27,322,406 495,560 0.00366 the Company modified the terms of the Second November 2021 SPA which increased the warrants issuable from 20% to 100% of the common stock issuable upon conversion of the notes purchased. As a result, the Second November 2021 Investor received additional cashless-exercisable warrants 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 34,520 69,417 430,583 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 27,322,406 495,560 0.00366 Upon the approval of the Third November 2021 Investor, the Company modified the terms of the Third November 2021 SPA which increased the warrants issuable from 20% to 100% of the common stock issuable upon conversion of the notes purchased. As a result, the Third November 2021 Investor received additional cashless-exercisable warrants 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 34,411 69,417 430,583 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) 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 with a principal balance of $ 500,000 500,000 136,612,022 8 136,612,022 498,428 0.00366 500,000 26,959 72,081 427,919 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 with principal balance of $ 500,000 500,000 136,612,022 8 136,612,022 498,428 0.00366 500,000 26,520 71,221 428,779 During April 2022, the Company entered into a Securities Purchase Agreement (“Second April 2022 SPA”) with various investors (“Investors”), to purchase convertible notes for an aggregate investment amount of $ 425,000 425,000 17,857,144 335,593 8 April 1, 2027 0.00476 425,000 15,710 120,808 304,192 On July 1, 2022, the Company entered into a Securities Purchase Agreement with an investor (“July 2022 Investor”), to purchase a convertible note for a principal amount of $ 50,000 50,000 2,100,840 8 April 1, 2027 7,037 0.00476 50,000 953 43,337 6,663 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) On October 22, 2022, the Company issued a new convertible note for $ 200,000 200,000 On November 29, 2022, in connection with the Securities Exchange Agreements and New Convertible Debentures discussed below, the Second November 2021 Warrants, Third November 2021 Warrants, January 2022 Warrants, Second January 2022 Warrants, Second April 2022 Warrants, and the July 2022 Warrants, aggregating 566,406,072 0.003 16,393,443 0.003 0.00366 0.00476 0.003 Securities Exchange Agreements and New Convertible Debentures and Warrants dated November 29, 2022 On November 29, 2022, the Company consummated the Initial Closing of the Offering pursuant to the terms and conditions of the Purchase Agreement, by and among the Company, certain accredited investors (the “Purchasers”) and Cavalry Fund I Management LLC, a Delaware limited liability company, in its capacity as collateral agent (the “Collateral Agent”). At the Initial Closing, the Company sold to the Purchasers (i) 10 2,805,000 801,428,569 100 2,095,288 255,000 296,800 157,912 The Purchase Agreement contains customary representations, warranties, and covenants of the Company, including, among other things and subject to certain exceptions, covenants that restrict the ability of the Company without the prior written consent of the Debenture holders, to incur additional indebtedness, and repay outstanding indebtedness, create or permit liens on assets, redeem its Common Stock, settle outstanding litigation, or enter into transactions with affiliates. On November 29, 2022, the Company entered into Securities Exchange Agreements with the above investors, whereby the Second November 2021 Notes, the Third November 2021 Notes, the First January 2022 Note, the Second January 2022 Note, the Second April 2022 Notes, the July 2022 Note, and the Settlement Note, with an aggregate principal amount of $ 2,675,000 173,375 15 427,256 3,275,631 On November 29, 2022, the Company entered into Securities Exchange Agreements with preferred stockholders, whereby holders of 902 372,303 3,037 1,245,935 15 242,736 1,860,974 On January 27, 2023, the Company consummated the second closing (the “Second Closing”) of the Offering pursuant to the terms and conditions of that certain Purchase Agreement, dated as of November 29, 2022, by and among the Company, certain accredited investors (the “Second Closing Purchasers”) and Cavalry Fund I Management LLC, a Delaware limited liability company, in its capacity as Collateral Agent. At the Second Closing, the Company sold the Purchasers (i) New Debentures in an aggregate principal amount of $ 1,045,000 298,571,429 950,000 Pursuant to the terms of the Placement Agency Agreement, the Company agreed to (i) pay Gunnar a cash placement fee of 10% of the gross cash proceeds raised in the Second Offering, and (ii) issue to Gunnar additional PA Warrants on the terms identical to the Warrants sold in the Second Offering in an amount equal to 10% of the New Debentures sold to Second Closing Purchasers. 95,000 7,500 The New Debentures mature on November 29, 2023 10 0.003 70 50 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) Notwithstanding the preceding, holders of New Debentures shall have the right to require satisfaction of up to 40% of all amounts outstanding under the Debentures, in cash, at the time of a Qualified Financing. Investors that are exchanging securityholders shall have the right to require satisfaction of up to 10% of all amounts outstanding under the Debentures, in cash, at the time of a Qualified Financing. The Purchase Agreement contains customary representations, warranties, and covenants of the Company, including, among other things and subject to certain exceptions, covenants that restrict the ability of the Company without the prior written consent of the Debenture holders, to incur additional indebtedness, and repay outstanding indebtedness, create or permit liens on assets, redeem its Common Stock, settle outstanding litigation, or enter into transactions with affiliates. The Company’s obligations under the Purchase Agreement and the New Debentures are secured by a first priority lien on all the assets of the Company pursuant to that certain Security Agreement, dated November 29, 2022 (the “Security Agreement”) by and among the Company, the Purchasers and the Collateral Agent. In connection with the issuance of the Underlying Securities discussed above, the Company determined that the terms of the Debentures and Warrants contain an embedded conversion option to be accounted for as derivative liabilities due to the holder having the potential to gain value upon conversion and provisions which includes events not within the control of the Company. In accordance with ASC 815-40 - Derivatives and Hedging - Contracts in an Entity’s Own Stock If the Company or any Subsidiary shall default on any of its obligations under any mortgage credit agreement or other facility indenture agreement, factoring agreement or other instrument under which there may be issued, or by which there may be secured or evidenced, any indebtedness for borrowed money or money due under any long term leasing or factoring arrangement that (a) involves an obligation greater than $ 250,000 In connection with the Securities Exchange Agreements with investors for the exchange of the convertible notes and preferred shares for the New Debentures discussed above, the Company issued an aggregate of 2,567,601,521 The Warrants are exercisable for five years and six months from the earlier of the maturity date of the New Debentures and the closing of the Qualified Financing, at an exercise price equal to (i) in the event that a Qualified Offering is consummated prior to the exercise of the Warrant, the Qualified Offering Price, or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice. If there is no effective registration statement covering the resale of the shares underlying the Warrants within 180 days following the closing of the Qualified Offering: (i) exercise may be via cashless exercise, and (ii) 5% additional Warrants will be issued by the Company to the holders for any portion of each month without such effective registration statement, up to a maximum of 25%. As discussed above, on November 29, 2022, in order to induce the investors to exchange their respective convertible notes and preferred stock into the New Debentures, the aggregate principal amount and accrued interest payable of the exchanged convertible notes, and the stated value of exchanged preferred stock was increased by 15 669,992 1,949,909 In connection with the Initial Closing of the private placement, the Company and Joseph Gunnar & Co. LLC, a U.S. registered broker-dealer (“Gunnar”), entered into a placement agency agreement (the “Placement Agency Agreement”), pursuant to which Gunnar agreed to act as the placement agent for the Offering (the “Placement Agent”). Pursuant to the terms of the Placement Agency Agreement, the Company agreed to (i) pay Gunnar a cash placement fee of 10% of the gross cash proceeds raised in the Offering, and (ii) issue to Gunnar warrants (the “PA Warrants”) on the terms identical to the Warrants sold in the Offering in an amount equal to 10% of the Underlying Securities sold to investors. As a result of the foregoing, in connection with the Initial Closing, the Company paid Gunnar an aggregate commission of $ 305,000 50,000 in fees to Gunnar’s legal counsel and paid Gunnar a financial advisory fee of $ 50,000 . In addition, Gunner received 124,489,795 warrants. Additionally, the Company issued 16,000,000 warrants to a consultant in connection with the private placement offering. Additionally, in connection with the Second Closing, the Company paid Gunnar an aggregate commission of $ 95,000 , paid $ 7,500 in fees to Gunnar’s legal counsel, and Gunnar received 38,775,510 additional warrants. Analysis of Exchange Agreements, Related Party Debenture, April 2023 Related Party Debenture, and New Debentures, and Related Warrants In accordance with ASC 470-50, Debt Modifications and Extinguishments, the Company performed an assessment of whether the Exchange Agreement transactions with related parties and investors was deemed to be new debt, a modification of existing debt, or an extinguishment of existing debt. The Company evaluated the November 29, 2022 Exchange Agreements for debt modification and concluded that the debt exchanges qualified for debt extinguishment. The Company determined the transactions were considered a debt extinguishment because the change in debt, the inducement premiums (related parties and third parties) discussed previously totaling $ 1,724,489 3,718,288 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) Derivative Liabilities Pursuant to Related Party Debentures and New Debentures and Related Warrants Pursuant to the provisions of ASC 815-40 – Derivatives and Hedging – Contracts in an Entity’s Own Stock In connection with the issuance of the New Related Party Debentures and the New Debentures, and related warrants, on November 29, 2022, the initial measurement date, the aggregate fair values of the embedded conversion option derivatives and warrant derivatives of $ 41,961,095 21,986,653 8,837,284 13,149,369 19,974,442 7,231,894 12,742,548 2,192,488 2,192,488 831,922 1,360,566 326,630 141,000 141,000 14,100 185,630 10,995,763 11,482,036 (16,442,350) The Company uses the Binomial Valuation Model to determine the fair value of its conversion options and new stock warrants which requires the Company to make several key judgments including: ● the value of the Company’s common stock; ● the expected life of issued stock warrants; ● the expected volatility of the Company’s stock price; ● the expected dividend yield to be realized over the life of the stock warrants; and ● the risk-free interest rate over the expected life of the stock warrants. During the nine months ended June 30, 2023, the fair value of the embedded options and stock warrants were estimated at issuance using the Binomial Valuation Model with the following assumptions: SCHEDULE OF FAIR VALUE OF EMBEDDED OPTION AND STOCK WARRANTS 2023 Dividend rate — % Term (in years) 0.42 6.5 Volatility 172.14 396.53 % Risk—free interest rate 3.60 5.47 % The Company’s computation of the expected life of issued stock warrants was based on the simplified method as the Company does not have adequate exercise experience to determine the expected term. The interest rate was based on the U.S. Treasury yield curve in effect at the time of grant. The computation of volatility was based on the historical volatility of the Company’s common stock. During the nine months ended June 30, 2023 and 2022, amortization of debt discounts related to the convertible notes payable and exchanged Debentures amounted to $ 10,651,615 501,432 Notes Payable - Related Parties On June 30, 2023 and September 30, 2022, notes payable - related parties consisted of the following: SCHEDULE OF NOTES PAYABLE - RELATED PARTIES June 30, 2023 September 30, 2022 Principal amount $ 836,966 $ 350,000 Less: debt discount (39,769 ) - Notes payable – related parties, net 797,197 350,000 Less: current portion of notes payable - related parties (797,197 ) (350,000 ) Notes payable – related parties, net – long-term $ - $ - THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) 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 a related party, for a principal amount of $ 150,000 150,000 1 1 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 a related party, for a principal amount of $ 100,000 100,000 1 1 100,000 350,000 250,000 1 2 Debt Modifications and Exchanges, 350,000 notes payable – related party 4,219 350,000 notes payable – related parties 5,091 2,474 On April 28, 2023, the Company entered into a Promissory Note Agreement with Douglas Mergenthaler who is a related party, for a principal amount of $ 110,000 100,000 10,000 10 April 28, 2024 1,000,000 110,000 notes payable – related parties 1,718 In May and June 2023, the Company entered into Promissory Note Agreements with Jeffrey Busch who serves as a member of the Board of Directors and a related party, for an aggregate principal amount of $ 376,966 342,681 34,285 10 May and June 2024 1,000,000 376,966 notes payable – related parties 3,126 During the nine months ended June 30, 2023, amortization of debt discount related to notes payable – related parties amounted to $ 4,516 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 33.3 1,000 1,937 1,000 1,689

LEASE LIABILITIES

LEASE LIABILITIES	9 Months Ended
	Jun. 30, 2023
Lease Liabilities
LEASE LIABILITIES	NOTE 7 – LEASE LIABILITIES Financing Lease Right-of-Use (“ROU”) Assets and Financing Lease Liabilities Effective November 2018, the Company entered into a financing agreement with the first lessor to finance the purchase of equipment. Pursuant to the financing agreement, the Company shall make a monthly payment of $ 379 60 months commencing in November 2018 through October 2023 16,065 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 60 months commencing in November 2018 through October 2023 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 60 months commencing in March 2019 through February 2024 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 60 months commencing in August 2019 through July 2024 19,622 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) 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 60 months commencing in January 2020 through December 2025. 68,821 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 June 30, 2023 September 30, Financing ROU assets $ 231,841 $ 231,841 Less accumulated depreciation (201,663 ) (166,887 ) Balance of Financing ROU assets $ 30,178 $ 64,954 For the three months ended June 30, 2023 and 2022, depreciation expense related to Financing ROU assets amounted to $ 11,592 11,593 34,776 34,777 Financing lease liability related to the Financing ROU assets is summarized below: SCHEDULE OF FINANCING LEASE LIABILITY RELATED TO FINANCING RIGHT-OF-USE ASSETS June 30, 2023 September 30, Financing lease payables for equipment $ 231,841 $ 231,841 Total financing lease payables 231,841 231,841 Payments of financing lease liabilities (183,318 ) (143,456 ) Total 48,523 88,385 Less: short term portion (39,565 ) (53,995 ) Long term portion $ 8,958 $ 34,390 Future minimum lease payments under the financing lease agreements on June 30, 2023 are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER FINANCING LEASE Years ending June 30, Amount 2024 $ 42,237 2025 9,164 Total minimum financing lease payments 51,401 Less: discount to fair value (2,878 ) Total financing lease payable on June 30, 2023 $ 48,523 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 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 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) In October 2021, pursuant to ASC 842 – Leases 168,664 176,893 8,229 8 1,212,708 For the nine months ended June 30, 2023, lease costs related to operating lease ROU asset and operating lease liabilities amounted to $ 157,762 108,206 49,556 151,180 86,677 64,503 Operating Right-of-use asset (“ROU”) is summarized below: SCHEDULE OF OPERATING RIGHT-OF-USE ASSETS June 30, 2023 September 30, 2022 Operating office lease $ 1,212,708 $ 1,212,708 Less accumulated reduction (95,539 ) (57,847 ) Balance of Operating ROU asset $ 1,117,169 $ 1,154,861 Operating lease liability related to the ROU asset is summarized below: SCHEDULE OF OPERATING LEASE LIABILITY RELATED TO RIGHT-OF-USE ASSETS June 30, 2023 September 30, Operating office lease $ 1,212,708 $ 1,212,708 Total operating lease liability 1,212,708 1,212,708 Reduction of operating lease liability (48,170 ) (29,396 ) Total 1,164,538 1,183,312 Less: short term portion (29,880 ) (25,551 ) Long term portion $ 1,134,658 $ 1,157,761 Future base lease payments under the non-cancellable operating lease on June 30, 2023 are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF OPERATING LEASE Years ending June 30, Amount 2024 $ 121,993 2025 125,652 2026 129,422 2027 134,179 2028 138,204 Thereafter 1,309,553 Total minimum non-cancellable operating lease payments 1,959,003 Less: discount to fair value (794,465 ) Total operating lease liability on June 30, 2023 $ 1,164,538

RELATED-PARTY TRANSACTIONS

RELATED-PARTY TRANSACTIONS	9 Months Ended
	Jun. 30, 2023
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 was renewed on a month-to-month basis, subject to the right of the Company and Mr. Kucharchuk to terminate the agreement in accordance with the agreement. Pursuant to the agreement, Mr. Kucharchuk shall be paid $ 2,000 15,000 2,000 12,000 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, for a principal amount of $ 100,000 250,000 1 2 May 5, 2024 350,000 notes payable – related party 4,219 350,000 notes payable – related parties 5,091 2,474 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) On May 12, 2021, the Company and the May 2021 Investor entered into a May 2021 SPA to purchase a convertible May 2021 Note with principal value of $ 1,000,000 1,000,000 20,164 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 a related party, for a principal balance of $ 150,000 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 54,644,811 1,000,000 20,164 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 warrants 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 cashless-exercisable warrants equal to 80% of the common stock issuable upon conversion of the First November 2021 Notes. 218,579,234 34,630 On April 5, 2022, pursuant to the First April 2022 SPA, Matthew Schwartz, a member of the Board of Directors and a related party, purchased a convertible note with principal amount of $ 100,000 4,201,681 100,000 100,000 3,901 On May 9, 2022, pursuant to the May 2022 SPA the May 2022 Investor purchased four convertible notes for an aggregate investment amount of $ 1,000,000 20 1,000,000 42,016,808 1,000,000 20,110 On June 15, 2022, pursuant to the June 2022 SPA, Danica Holley, a member of the Board of Directors and a related party, purchased a convertible note with principal of $ 50,000 2,100,840 50,000 1,173 On July 29, 2022, the Company entered into a Demand Promissory Note Agreement with Jeffrey Busch who serves as a member of the Board of Directors and a related party, for a principal balance of $ 125,000 150,000 8 275,000 2,683 On August 11, 2022, the Company entered into a Demand Promissory Note Agreement with a related party, who is an affiliate stockholder, for a principal balance of $ 375,000 8 375,000 4,110 On September 2, 2022, the Company entered into a Demand Promissory Note Agreement with a related party, who is an affiliate stockholder, for a principal balance of $ 350,000 8 350,000 2,148 During the year ended September 30, 2022, the Company advanced a total of $ 13,883 35,594 0 On November 1, 2022, the Company entered into Demand Promissory Note Agreements with two related parties, who are affiliate stockholders, for a principal balance of $ 120,000 8 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) On November 29, 2022, in connection with the Securities Exchange Agreements and New Related Party Convertible Debentures discussed in Note 6, the May 2021 Warrants, First November 2021 Warrants, First April 2022 Warrants, May 2022 Warrants, and June 2022 Warrants, aggregating 385,441,138 0.003 63,897,764 0.003 On November 29, 2022, the Company consummated the Initial Closing of the Offering pursuant to the terms and conditions of the Purchase Agreement, by and among the Company the Related Party Purchasers and the Collateral Agent. At the Initial Closing, the Company sold the related party Purchasers (i) the New Related Party Debentures in an aggregate principal amount of $ 550,000 157,142,857 100 412,092 50,000 58,200 29,708 On November 29, 2022, the Company entered into Securities Exchange Agreements with the Exchanged Related Party Note Holders and accrued interest payable of $ 120,750 15 10 589,505 4,860,255 On November 29, 2022, the Company entered into Securities Exchange Agreements with related party preferred stockholders, whereby related party holders of 1,000 2,000,000 66,630 500 1,000,000 33,315 15 464,992 3,564,937 On April 11, 2023, the Company consummated a third closing (the “Third Closing”) of the Offering pursuant to the terms and conditions of that certain Purchase Agreement, dated as of November 29, 2022, by and among the Company and Jeffrey Busch (the “Third Closing Related Party Purchaser”). At the Third Closing, the Company sold the Purchaser (i) a New Debenture with a principal amount of $ 155,100 44,314,286 100 141,000 10 14,100 On May 4, 2023, the Company entered into a Promissory Note Agreement with Douglas Mergenthaler who is a related party, for a principal amount of $ 110,000 100,000 10,000 10 April 28, 2024 1,000,000 110,000 notes payable – related parties 1,718 In May and June 2023, the Company entered into Promissory Note Agreements with Jeffrey Busch who serves as a member of the Board of Directors and a related party, for an aggregate principal amount of $ 376,966 342,681 34,285 10 May and June 2024 1,000,000 376,966 notes payable – related parties 3,126 As of June 30, 2023 and September 30, 2022, the Company owed several executives and directors for expense reimbursements and consulting fees in the aggregate amount of $ 7,972 16,223 On June 30, 2023 and September 30, 2022, net amount due to related parties consisted of the following: SCHEDULE OF RELATED PARTIES TRANSACTION June 30, 2023 September 30, 2022 Convertible notes principal – related parties $ 9,130,292 $ 4,150,000 Discount on convertible notes - related parties (3,820,629 ) (1,844,186 ) Note payable principal – related parties 836,966 350,000 Discount on notes - related parties (39,769 ) - Accrued liabilities - related parties 536,625 76,927 Accounts payable – related parties 7,972 16,223 Total $ 6,651,457 $ 2,748,964 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED)

STOCKHOLDERS_ DEFICIT

STOCKHOLDERS’ DEFICIT	9 Months Ended
	Jun. 30, 2023
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 On July 1, 2022, the Company filed with the Nevada Secretary of State, an amendment to its Articles of Incorporation to increase its authorized shares of common stock from 12,000,000,000 100,000,000,000 0.0001 Series A Preferred Stock On August 20, 2015, the Company filed the Certificate of Designation with the Nevada Secretary of State, designating 1,333 26,667 500 As of June 30, 2023 and September 30, 2022, there were 667 Series C-1 Preferred Stock On May 18, 2020, the Company filed a Certificate of Designation, Preferences and Rights of Series C-1 Preferred Stock (the “Series C-1 Certificate of Designation”), as amended on June 9, 2021, with the Nevada Secretary of State to designate 3,000 0.0001 4,128.42 On June 9, 2021, the Company filed an Amendment (the “CoD Amendment”) to the Series C-1 Certificate of Designation with the Nevada Secretary of State. The filing of the CoD Amendment was approved by the Board on June 8, 2021, and by the holders of the majority of the outstanding shares of Series C-1 Preferred Stock on June 8, 2021. The CoD Amendment sets the triggering price for the anti-dilution price protection at $ 0.00275 ● Holders of shares of Series C-1 Preferred Stock are entitled to dividends or distributions on each share on an “as converted” into common stock basis, if, as and when declared from time to time by the Board of Directors. ● Each share of Series C-1 Preferred Stock is convertible into shares of common stock any time after the Initial Issuance Date at a conversion price of $ 0.0275 (x) (y) 0.0275 80% 4.99% ● In the event the Company issues or sells any securities including options or convertible securities, except for any Exempt Issuance (as defined in the Series C-1 Certificate of Designation), at a price of or with an exercise price or conversion price of less than $ 0.0275 ● In the event of the voluntary or involuntary liquidation, dissolution, distribution of assets or winding-up of the Company, the holders of the Series C-1 Preferred Stock shall be entitled to receive, in cash out of the assets of the Company, whether from capital or from earnings available for distribution to its stockholders (“Liquidation Funds”) before any amount shall be paid to the holders of any shares of Junior Stock, but pari passu with any Parity Stock (as defined in the Series C-1 Certificate of Designation) then outstanding, an amount per shares of the Series C-1 Preferred Stock equal to the greater of (A) the conversion amount thereof on the date of such payment or (B) the amount per share such holder of Series C-1 Preferred Stock would receive if such holder converted such Series C-1 into common stock immediately prior to the date of the payment, provided that if the Liquidation Funds are insufficient to pay the full amount due to the holders of Series C-1 Preferred Stock and holders of the shares of Parity Stock, then each holder of Series C-1 Preferred Stock and each holder of Parity Stock shall receive a percentage of the Liquidation Funds equal to the full amount of the Liquidation Funds payable to such holder of Series C-1 Preferred Stock and such holder of the Parity Stock as a liquidation preference, in accordance with their respective certificate of designation (or equivalent), as a percentage of the full amount of Liquidation Funds payable to all holders of Series C-1 Preferred Stock and all holders of Parity Stock. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) During the year ended September 30, 2022, various holders of the Series C-1 Preferred Stock converted an aggregate of 1,923 288,637,529 Common Stock Issued Upon Conversion of Series C-1 Preferred Stock On November 29, 2022, the Company entered into Securities Exchange Agreements with preferred stockholders, whereby holders of 902 372,303 As of June 30, 2023 and September 30, 2022, the Company had 141 1,043 Series C-2 Preferred Stock On May 18, 2020, the Company filed a Certificate of Designation, Preferences and Rights of Series C-2 Preferred Stock (the “Series C-2 Certificate of Designation”) with the Nevada Secretary of State to designate 6,000 0.0001 410.27 ● Holders of shares of Series C-2 Preferred Stock are entitled to dividends or distributions on each share on an “as converted” into common stock basis, if, as and when declared from time to time by the Board of Directors. ● Each share of Series C-2 Preferred Stock is convertible into shares of common stock any time after the initial issuance date at a conversion price of $ 0.00275 (x) (y) 0.00275 80% 4.99% ● In the event the Company issues or sells any securities including options or convertible securities, except for any Exempt Issuance (as defined in the Series C-2 Certificate of Designation), at a price of or with an exercise price or conversion price of less than the conversion price, then upon such issuance or sale, the Series C-2 Preferred Stock conversion price shall be reduced to the sale price, the exercise price or conversion price of the securities sold. In addition, these preferred stockholders have the right to participate in future equity offerings from the company for twenty-four months from the effective date. ● In the event of the voluntary or involuntary liquidation, dissolution, distribution of assets or winding-up of the Company, the holders of the Series C-2 Preferred Stock shall be entitled to receive, in cash out of the Liquidation Funds before any amount shall be paid to the holders of any shares of Junior Stock, but pari passu with any Parity Stock (as defined in the Series C-2 Certificate of Designation) then outstanding, an amount per shares of the Series C-2 Preferred Stock equal to the greater of (A) the conversion amount thereof on the date of such payment or (B) the amount per share such holder would receive if such holder converted such Series C-2 into common stock immediately prior to the date of the payment, provided that if the Liquidation Funds are insufficient to pay the full amount due to the holders of Series C-2 Preferred Stock and holders of the shares of Parity Stock, then each holder of Series C-2 Preferred Stock and each holder of Parity Stock shall receive a percentage of the Liquidation Funds equal to the full amount of the Liquidation Funds payable to such holder of Series C-2 Preferred Stock and such holder of the Parity Stock as a liquidation preference, in accordance with their respective certificate of designation (or equivalent), as a percentage of the full amount of Liquidation Funds payable to all holders of Series C-2 Preferred Stock and all holders of Parity Stock. During the year ended September 30, 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 On November 29, 2022, the Company entered into Securities Exchange Agreements with preferred stockholders, whereby holders of 3,037 1,245,935 As of June 30, 2023 and September 30, 2022, the Company had 0 3,037 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% THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) ● 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 Company or (ii) on the closing of, a Qualified Public Offering by the Company, 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 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. 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. ● Holders of Series E Preferred Stock have no voting rights. On September 16, 2020, the Company entered into a Securities Purchase Agreement (the “SPA”) with an affiliated investor, who is a beneficial stockholder, to purchase an aggregate amount of 1,000 2,000,000 Pursuant to the Series E Certificate of Designation, Series E Preferred Stock is redeemable at the option of the holder in the event that the Company is prohibited from issuing shares of common stock to a holder upon any conversion due to insufficient shares of common stock available (“Authorized Failure Shares”) and therefore meets the criteria of a contingently redeemable instrument in accordance with ASC 480-10-25-7 – Distinguishing Liabilities from Equity Further the Series E Preferred Stock is an equity host instrument since it has more features that align with an equity instrument than a debt instrument pursuant to ASC 815-15-25-17A – Derivatives and Hedging the nature of the host contract depends on the economic characteristics and risks of the entire hybrid financial instrument.” To determine whether the Series E Preferred Stock contains a BCF, we compared the effective conversion price and the Company’s stock price on the commitment date. The effective conversion price was calculated by dividing the proceeds from Series E Preferred Stock by the number of common shares issuable upon conversion of the Series E Preferred Stock. The BCF is measured as the difference between the commitment date stock price and the effective conversion price multiplied by the number of common stock issuable upon conversion of Series E. The BCF is limited to the total cash proceeds received if the amount of the BCF exceeds the cash proceeds received. In connection with the issuance of Series E Preferred Stock, during the year ended September 30, 2020, the Company recognized a beneficial conversion feature in the amount of $ 2,000,000 During the year ended September 30, 2021, the 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 On November 29, 2022, the Company entered into Securities Exchange Agreements with related party preferred stockholders, whereby related party holders of 1,000 2,000,000 66,630 During the nine months ended June 30, 2023 and 2022, the Company incurred $ 26,301 119,671 0 40,329 As of June 30, 2023 and September 30, 2022, the Company had 0 1,000 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) 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 Company or (ii) on the closing of, a Qualified Public Offering by the Company, 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 Company with the Series C-1 Preferred Stock of the Company, the Series C-2 Preferred Stock of the Company, and the Series E Preferred Stock of the Corporation (the “Parity Stock”), and all other shares of capital stock of the Company 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 Company (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 Company 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 Company (collectively, the “Senior Preferred Stock”), or (ii) Parity Stock. Except as provided for in the Certificate of Designation, in the event of the merger or consolidation of the Company into another corporation, the Series F Preferred Stock shall maintain their relative rights, powers, designations, privileges and preferences provided for in the Certificate of Designation for a period of at least two years following such merger or consolidation and no such merger or consolidation shall cause result inconsistent therewith. On July 30, 2021, the Company entered into a Securities Purchase Agreement (the “SPA”) with an affiliated investor, who is a beneficial stockholder, to purchase an aggregate amount of 500 63,897,764 1,000,000 2,000 8% The number of shares of common stock issuable upon conversion of the Series F Preferred is determined by dividing the stated value of the number of shares being converted, plus any accrued and unpaid dividends, by the lesser of: (i) $0.00313 and (ii) 75% of the average closing price of the Company’s common stock during the prior five trading days; provided, however, the conversion price shall never be less than $0.0016. In addition, the investor was issued a Warrant to purchase an amount of common stock equal to 20% of the shares of common stock issuable upon conversion of the Series F Preferred at an exercise price of $0.00313 per share (subject to adjustment as provided therein) until July 30, 2026. The Warrants are exercisable for cash at any time. The 63,897,764 Warrant was valued using the relative fair value method at $957,192 and the Series F Preferred stock had a grant date fair value $42,808 which was recorded as a BCF. In accordance with ASC 470 – Debt, the proceeds of $ 1,000,000 42,808 957,192 Pursuant to the Series F Certificate of Designation, Series F Preferred Stock is redeemable at the option of the holder in the event that the Company is prohibited from issuing shares of common stock to a holder upon any conversion due to insufficient shares of common stock available (“Authorized Failure Shares”) and therefore meets the criteria of a contingently redeemable instrument in accordance with ASC 480-10-25-7 – Distinguishing Liabilities from Equity Derivatives and Hedging the nature of the host contract depends on the economic characteristics and risks of the entire hybrid financial instrument.” THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) To determine whether the Series F Preferred Stock contains a BCF, we compared the effective conversion price and the Company’s stock price on the commitment date. The effective conversion price was calculated by dividing the proceeds from Series F Preferred Stock by the number of common shares issuable upon conversion of the Series F Preferred Stock. The BCF is measured as the difference between the commitment date stock price and the effective conversion price multiplied by the number of common stock issuable upon conversion of Series F. The BCF is limited to the total cash proceeds received if the amount of the BCF exceeds the cash proceeds received. In connection with the issuance of Series F Preferred Stock, during the year ended September 30, 2021, the Company recognized a BCF in the amount of $ 42,808 The relative fair value of the warrant of $ 957,192 957,192 On November 29, 2022, the Company entered into Securities Exchange Agreements with related party preferred stockholders, whereby related party holders of 500 1,000,000 33,315 During the nine months ended June 30, 2023 and 2022, the Company also recorded dividends related to the Series F Preferred Stock in the amount of $ 13,151 59,836 0 20,164 As of June 30, 2023 and September 30, 2022, the Company had 0 500 Stock Options On April 28, 2020, the Board approved the 2020 Equity Incentive Plan (“2020 Plan”), as amended on May 29, 2020. On April 18, 2022, the Board terminated the 2020 Plan and any shares reserved thereunder are no longer subject to reservation and the Company had no options issued and outstanding under the 2020 Plan. On April 18, 2022, the Company’s Board and the stockholders approved the 2022 Equity Incentive Plan (“2022 Plan”) at which time the plan became effective. Upon the effective date of the 2022 Plan, 1,915,000,000 110% On May 26, 2022, the Company’s Board of Directors (“Board”) approved the future granting of stock options under the 2022 Equity Incentive Plan, to various employees and consultants. On August 16, 2022, the Company granted stock options to purchase 1,901,410,519 0.0036 0% 365.1% 2.82% 7,985,924 During the three and nine months ended June 30, 2023, in connection with the accretion of stock-based option expense over the vesting period, the Company recorded stock option expense of $ 333,248 1,482,486 1,901,410,519 1,651,962,645 487,817 0 0.0025 Stock option activities for the nine months ended June 30, 2023 are summarized as follows: SCHEDULE OF STOCK OPTION ACTIVITY Number of Weighted Weighted Average Aggregate Balance Outstanding September 30, 2022 1,901,410,519 $ 0.0036 9.88 $ - Granted - - - Balance Outstanding June 30, 2023 1,901,410,519 $ 0.0036 9.13 $ 0 Exercisable, June 30, 2023 1,651,962,645 (a) $ 0.0036 9.13 $ 0 Balance Non-vested on September 30, 2022 547,666,344 $ 0.0036 9.88 $ - Granted - - - - Vested during the period (298,218,470 ) 0.0036 - - Balance Non-vested on June 30, 2023 249,447,874 $ 0.0036 9.13 $ 0 (a) These vested options are only exercisable upon the company filing an S-8 to register the underlying shares. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) Warrants Legacy 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 0.00366 495,560 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 additional cashless-exercisable warrants 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 additional cashless-exercisable warrants 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 additional cashless-exercisable warrants to purchase 109,289,616 22,429 0.00366 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 an aggregate of 16,393,443 0.00366 54,595 On April 5, 2022, the Company issued the First April 2022 Warrants to purchase 4,201,681 0.00476 89,815 During April 2022, the Company issued the Second April 2022 Warrants to purchase an aggregate of 17,857,144 0.00476 335,593 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) On May 9, 2022, the Company issued the May 2022 Warrants to purchase an aggregate of 42,016,808 0.00476 178,449 On June 15, 2022, the Company issued the June 2022 Warrants to purchase 2,100,840 0.00476 5,924 On July 1, 2022, the Company issued the July 2022 Warrants to purchase an aggregate of 2,100,840 0.00476 8,190 On November 29, 2022, in connection with the Securities Exchange Agreements and New Convertible Debt discussed below, the May 2021 Warrants, First November 2021 Warrants, First April 2022 Warrants, May 2022 Warrants, and June 2022 Warrants, aggregating 385,441,138 0.003 63,897,764 0.003 0.00366 0.00476 0.003 On November 29, 2022, in connection with the Securities Exchange Agreements and New Convertible Debentures discussed in Note 6, the Second November 2021 Warrants, Third November 2021 Warrants, January 2022 Warrants, Second January 2022 Warrants, Second April 2022 Warrants, and the July 2022 Warrants, aggregating 566,406,072 0.003 16,393,443 0.003 0.00366 0.00476 0.003 New Warrants In connection with the Securities Exchange Agreements with related parties for the exchange of the convertible notes and preferred shares for the New Related Party Debentures, as discussed in Note 6, the Company issued an aggregate of 2,564,340,702 in the event that a Qualified Offering is consummated prior to the exercise of the Warrant, the Qualified Offering Price, or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice. In connection with the Securities Exchange Agreements with investors for the exchange of the convertible notes and preferred shares for the New Debentures, as discussed in Note 6, the Company issued an aggregate of 2,269,030,092 in the event that a Qualified Offering is consummated prior to the exercise of the Warrant, the Qualified Offering Price, or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice. In connection with the Initial Closing of the private placement, the Company and Gunnar entered into the Placement Agency Agreement, pursuant to which Gunnar agreed to act as the Placement Agent. Pursuant to the terms of the Placement Agency Agreement, Gunner received 124,489,795 16,000,000 On January 27, 2023, the Company consummated the second closing (the “Second Closing”) of the Offering pursuant to the terms and conditions of that certain Purchase Agreement, dated as of November 29, 2022 as discussed in Note 6. The Company issued an aggregate of 298,571,429 The Warrants are exercisable for five years and six months from the earlier of the maturity date of the New Debentures and the closing of the Qualified Financing, at an exercise price equal to (i) in the event that a Qualified Offering is consummated prior to the exercise of the Warrant, the Qualified Offering Price, or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice. If there is no effective registration statement covering the resale of the shares underlying the Warrants within 180 days following the closing of the Qualified Offering: (i) exercise may be via cashless exercise, and (ii) 5% additional Warrants will be issued by the Company to the holders for any portion of each month without such effective registration statement, up to a maximum of 25%. 38,775,510 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) On April 22, 2023, the Company consummated the closing of the Offering pursuant to the terms and conditions of that certain Purchase Agreement, dated as of November 29, 2022 as discussed in Note 6. The Company issued 44,314,286 Warrants activities for the nine months ended June 30, 2023 is summarized as follows: SCHEDULE OF WARRANTS Weighted Weighted Average Remaining Average Contractual Aggregate Number of Exercise Term Intrinsic Warrants Price (Years) Value Balance Outstanding on September 30, 2022 1,888,813,005 $ 0.003 3.26 $ 1,140,362 Issued in connection with a New Related Party Convertible Debentures (see Note 6) 2,608,654,988 0.003 Issued in connection with a New Convertible Debentures (see Note 6) 2,567,601,521 0.003 Issued to placement agent and consultant in connection with New Related Party and New Convertible Debentures (see Note 6) 179,265,305 0.003 Balance Outstanding on June 30, 2023 7,244,334,819 $ 0.00169 5.03 $ 8,393,613 Exercisable on June 30, 2023 7,244,334,819 $ 0.00169 5.11 $ 8,393,613

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jun. 30, 2023
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 provided that Dr. Ruxin will be employed for a five-year term commencing on June 5, 2020.Dr. Ruxin was entitled to receive an annual base salary of $ 300,000 150 49,047,059 420,691,653 49,047,059 49,047,059 420,691,653 469,738,712 0.0036 200,000 112,500 The Ruxin Employment 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. In July 2023, the Ruxin Employment Agreement was terminated and Dr. Ruxin has transitioned to become the Company’s Chief Medical Officer (See Note 11 -Subsequent Events). 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 Company and in such other positions as may be assigned from time to time by the Board of Directors. The Busch Employment Agreement stipulates 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 49,047,059 420,691,653 49,047,059 49,047,059 420,691,653 469,738,712 0.0036 237,500 192,500 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) 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 Employment Agreement), with Good Reason (as defined in the Busch Employment Agreement) or as a result of a non-renewal of the term of employment under the Busch Employment 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 Employment Agreement also contains covenants (a) restricting the executive from engaging in any activity competitive with our business during the term of the employment agreement and in the event of termination, for a period of one year thereafter, (b) prohibiting the executive from disclosing confidential information regarding the Company, and (c) soliciting employees, customers and prospective customers during the term of the employment agreement and for a period of one year thereafter. Thomas E. Chilcott, III On September 24, 2020, the Company appointed Thomas E. Chilcott, III, to serve as the Chief Financial Officer. The Company entered into an offer letter with Mr. Chilcott which provides that his base salary will be $ 225,000 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 which were granted on August 16, 2022 with an exercise price of $ 0.0036 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 was 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. On December 6, 2022, the Board approved a bonus compensation plan pursuant to which Thomas E. Chilcott, III, the Company’s Chief Financial Officer, was eligible for: (i) a $150,000 bonus payable upon the successful filing of the Company’s report on Form 10-K for the annual period ended September 30, 2022 (the “Annual Report “) on or before December 29, 2022; or (ii) a $100,000 bonus payable upon the successful filing of the Company’s Annual Report on or before January 13, 2023 (collectively, the “Bonus”) 150,000 Faith Zaslavsky On December 5, 2022, the Company appointed Faith Zaslavsky, age 48, as President and Chief Operating Officer of the Company, effective December 5, 2022 (the “Effective Date”). In connection with her appointment, on December 5, 2022, the Company and Ms. Zaslavsky entered into an offer letter (the “Offer Letter”) which provides that Ms. Zaslavsky’s base salary will be $ 400,000 35 150,000,000 20 Andrew Kucharchuk On May 5, 2023, the Company appointed Andrew Kucharchuk, a member of the Board of Directors of the Company, as its Chief Financial Officer, effective May 8, 2023. Mr. Kucharchuk was previously the Chief Executive Officer and Chief Financial Officer of OncBioMune Pharmaceuticals, Inc., the Company’s predecessor. The Company and Mr. Kucharchuk agreed that Mr. Kucharchuk’s base salary will be $ 180,000 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 88,786,943 0.0036 1,500 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) 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 77,972,192 0.0036 1,500 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 be renewed 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 2,000 12,000 License Agreements GMU License 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 1.5 15 2,781 2,443 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 3.0 th st st 5,000 10 0 Vanderbilt License Agreement In March 2023, the Company entered into a license agreement (“Vanderbilt License Agreement”) with the Vanderbilt University (“Vanderbilt”) which grants the Company an exclusive license for certain patents. Pursuant to Vanderbilt License Agreement, the Company is required to make an annual payment of $ 5,556 0.25 2.0 0 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 months, with an option to extend, commencing in February 2020 and expiring in 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 Other Contingencies Pursuant to ASC 450-20 – Loss Contingencies 83,840 78,440 40,000 43,840 38,440 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) Legal Action 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 On August 16, 2022, Erika Singleton filed a complaint against the Company in the Eighth Judicial District Court, Clark County, Nevada, Case No. A-22-857038-C. Plaintiff alleges that the Company did not provide her with physical stock certificates for 200,000 2,000 Agreement and Plan of Merger On May 23, 2023, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with IMAC Holdings, Inc., a Delaware corporation (Nasdaq: BACK) (“ IMAC Merger Sub Merger Surviving Entity At the effective time of the Merger (the “ Effective Time Theralink Common Stock Theralink Shares 0.001 IMAC Shares 85 Merger Consideration At the Effective Time, each award of stock options (each, a “ Theralink Stock Option Each of IMAC and Theralink has agreed, subject to certain exceptions with respect to unsolicited proposals, not to directly or indirectly solicit competing acquisition proposals or to enter into discussions concerning, or provide confidential information in connection with, any unsolicited alternative acquisition proposals. However, if such party receives an unsolicited, bona fide acquisition proposal that did not result from a material breach of the non-solicitation provisions of the Merger Agreement and IMAC’s or Theralink’s Board of Directors, or any committee thereof, as applicable, concludes, after consultation with its financial advisors and outside legal counsel, that such unsolicited, bona fide acquisition proposal constitutes, or could reasonably be expected to result in, a superior offer, such party may furnish non-public information regarding it or any of its subsidiaries and engage in discussions and negotiations with such third party in response to such unsolicited, bona fide acquisition proposal; provided The completion of the Merger is subject to the satisfaction or waiver of customary closing conditions, including: (i) adoption of the Merger Agreement by holders of a majority of the outstanding Theralink Shares, (ii) approval of the issuance of IMAC Shares in connection with the Merger by a majority of the outstanding IMAC Shares, (iii) absence of any court order or regulatory injunction prohibiting completion of the Merger, (iv) expiration or termination of (a) all waiting periods under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended (the “ HSR Act IMAC and Theralink have each made customary representations and warranties in the Merger Agreement. The Merger Agreement also contains customary covenants and agreements, including covenants and agreements relating to (i) the conduct of each of IMAC’s and Theralink’s business between the date of the signing of the Merger Agreement and the closing date of the Merger and (ii) the efforts of the parties to cause the Merger to be completed, including actions which may be necessary to cause the expiration or termination of any waiting periods under the HSR Act. Upon completion of the Merger, it is anticipated that the transaction with be accounted for as a reverse acquisition and recapitalization of the Company. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED)

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 – SUBSEQUENT EVENTS Chief Medical Officer Consulting Agreement On July 14, 2023, the Company entered into a Chief Medical Officer Consulting Agreement with Dr. Michael Ruxin, the Company’s former Chief Executive Officer, to serve as the Company’s Chief Medical Officer. For compensation for services provided by Dr, Ruxin as a Chief Medical Officer Consultant (a) the Company shall pay Dr, Ruxin compensation equal to $ 10,000 Note Payable On July 28, 2023, the Company issued a Promissory Note Agreement with IMAC Holdings, Inc. (“IMAC”) for a principal amount of $ 439,590 439,590 6 The IMAC Convertible Secured Note On August 16, 2023, the Company and IMAC entered into a Convertible Secured Promissory Note (the “IMAC Note”) pursuant to which IMAC has loaned to the Company $ 2,560,500 The IMAC Note will mature on August 16, 2024 and bears interest at 6 0.00313 Amended and Restated Security Agreement Previously, on November 29, 2022, January 27, 2023 and April 11, 2023, the Company issued an aggregate of $ 17,961,798 10

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jun. 30, 2023
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 June 30, 2023. 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 September 30, 2022 audited financial statements on Form 10-K filed on December 29, 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, 2023.
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 $ 40,522,680 4,270,783 103,369,949 47,498,939 47,854,723 25,089 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) 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, convertible notes and convertible debentures, 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 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.
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 periods ended June 30, 2023 and 2022 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, the fair value of derivative liabilities, 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 June 30, 2023. 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. Level 2—Inputs are unadjusted quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3—Inputs are unobservable inputs which reflect the reporting entity’s own assumptions on what assumptions the market participants would use in pricing the asset or liability based on the best available information. The carrying amounts reported in the balance sheets for cash, accounts receivable, prepaid expenses and other current assets, accounts payable, accrued liabilities, contract liabilities, and accrued compensation approximate their fair market value based on the short-term maturity of these instruments. Assets or liabilities measured at fair value on a recurring basis included embedded conversion options in convertible debt (see Note 6) and were as follows on June 30, 2023 and September 30, 2022: SCHEDULE OF FAIR VALUE MEASURED ON RECURRING BASIS June 30, 2023 September 30, 2022 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Derivative liabilities $ — $ — $ 33,484,450 $ — $ — $ — A roll forward of the level 3 valuation financial instruments is as follows: SCHEDULE OF VALUATION ON DERIVATIVE INSTRUMENTS 2023 2022 For the Nine Months Ended June 30, 2023 2022 Balance at beginning of period $ - $ - Initial valuation of derivative liabilities included in debt discount 17,042,100 - Initial valuation of derivative liabilities included in derivative expense 27,438,113 - Change in fair value included in derivative expense (10,995,763 ) - Balance at end of period $ 33,484,450 $ - ASC 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (fair value option). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding equity instruments. THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED)
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 June 30, 2023 and September 30, 2022 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 balance sheets 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 ASC 718 – “Compensation –Stock Compensation Improvements to Employee Share-Based Payment
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 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 under non-cancellable contracts, such amounts billed in advance would be offset by 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. During the nine months ended June 30, 2023 and 2022, revenues by category is as follows: SCHEDULE OF REVENUES BY CATEGORY Nine Months Ended June 30, 2023 Nine Months Ended June 30, 2022 Biopharma services $ 305,960 $ 241,843 Patient testing service 121,569 20,845 Total revenues $ 427,529 $ 262,688 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) The revenue recognized from services provided to private individuals during the three and nine months ended June 30, 2023 and 2022 were minimal and therefore were 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. For the nine months ended June 30, 2023 and 2022, contract liabilities activity is as follows: SCHEDULE OF CONTRACT LIABILITIES Nine Months Ended June 30, 2023 Nine Months Ended June 30, 2022 Contract liabilities beginning balance $ 156,550 $ 135,150 Billings and cash receipts on uncompleted contracts 159,465 325,048 Less: revenues recognized during the period (55,575 ) (157,525 ) Total contract liabilities $ 260,440 $ 302,672 During the nine months ended June 30, 2023, the Company recognized $ 55,575 41,500
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.
Research and Development	Research and Development In fiscal 2022, the Company joined and made an investment in an investigator-initiated study. As part of that investment, the Company obtained rights/access to various retrospective biobank clinical samples for research and product development purposes. In addition, the Company received active patient clinical samples for the following disease sites: ovarian, endometrial, and head & neck cancers. These samples were tested to provide RUO (Research Use Only) results reports for research and product validation efforts. The transaction term is for 5-years, starting in September 2021 50,000 100,000
Derivative Liabilities	Derivative Liabilities The Company has certain financial instruments that are embedded derivatives associated with capital raises. The Company evaluates all its financial instruments to determine if those contracts or any potential embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with ASC 815-10 - Derivative and Hedging - Contract in Entity’s Own Equity
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 0 186,466 Concentration of Revenues For the nine months ended June 30, 2023, the Company generated total revenue of $ 427,529 73.5 26.3 19.3 10.6 17.3 262,688 32 23 17 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED) Concentration of Accounts Receivable As of June 30, 2023, the Company had net accounts receivable of $ 15,000 100 32,125 59 41 Concentration of Contract Liabilities As of June 30, 2023, the Company had deferred revenue reflected as contract liabilities of $ 260,440 96 156,550 65 24 Concentration of Vendors Historically, the Company relied 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. The Company discontinued using this vendor in June 2022 as the patient reporting function has been moved in-house. During the nine months ended June 30, 2023 and 2022, the Company incurred $ 0 275,372
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, conversion of preferred stock, and common stock issuable. These common stock equivalents may be dilutive in the future. The following table presents a reconciliation of basic and diluted net income (loss) per common share: SCHEDULE OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON SHARE 2023 2022 2023 2022 Three Months Ended June 30, Nine Months Ended June 30, 2023 2022 2023 2022 Net income (loss) per common share - basic: Net income (loss) attributable to common shareholders $ 4,500,049 $ (1,768,629 ) $ (40,562,132 ) $ (5,236,563 ) Weighted average common shares outstanding – basic 6,151,499,919 6,062,411,449 6,151,499,919 5,732,126,399 Net income (loss) per common share – basic $ 0.00 $ (0.00 ) $ (0.01 ) $ (0.00 ) Net income (loss) per common share - diluted: Net income (loss) attributable to common shareholders - basic $ 4,500,049 $ (1,768,629 ) $ (40,562,132 ) $ (5,236,563 ) Add: interest on convertible debt 5,060,163 - - - Less: derivative gain (11,482,036 ) - - - Numerator for loss per common share – diluted $ (1,921,824 ) $ (1,768,629 ) $ (40,562,132 ) $ (5,236,563 ) Weighted average common shares outstanding – basic 6,151,499,919 6,062,411,449 6,151,499,919 5,732,126,399 Add: dilutive shares related to: Stock options - - - - Warrants 1,555,920,022 - - - Convertible debt 13,439,835,126 - - - Weighted average common shares outstanding – diluted 21,147,255,067 6,062,411,449 6,151,499,919 5,732,126,399 Net loss per common share – diluted $ (0.00 ) $ (0.00 ) $ (0.01 ) $ (0.00 ) The following potentially dilutive equity securities outstanding as of June 30, 2023 and 2022 were not included in the computation of dilutive income (loss) per common share because the effect would have been anti-dilutive: SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING 2023 2022 June 30, 2023 2022 Stock warrants 7,244,334,819 1,876,207,963 Stock options 1,901,410,519 - Series C-1 preferred stock 21,167,535 156,626,175 Series C-2 preferred stock - 453,067,129 Series E preferred stock - 638,977,636 Series F preferred stock - 319,488,818 Convertible notes 13,439,835,126 1,417,522,294 Total antidilutive securities excluded from computation of earnings 22,606,747,999 4,861,890,015 THERALINK TECHNOLOGIES, INC. CONDENSED NOTES TO UNAUDITED FINANCIAL STATEMENTS JUNE 30, 2023 (UNAUDITED)
Income Taxes	Income Taxes The Company accounts for income tax using the liability method prescribed by ASC 740 - Income Taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date. The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740 “Income Taxes no no
Related Parties	Related Parties Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.
Leases	Leases The Company accounts for its leases using the method prescribed by ASC 842 – Lease Accounting Operating and financing lease ROU assets represent 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 On October 1, 2022, the Company adopted ASU 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments (ASC 326). The standard replaces the current incurred loss impairment model that recognizes losses when a probable threshold is met with a requirement to recognize lifetime expected credit losses immediately when a financial asset is originated or purchased. Further, the FASB issued ASU 2019-04 and ASU 2019-05 to provide additional guidance on the credit losses standard. While the adoption of ASC 326 could result in a higher allowance recorded in the future for credit losses on receivables within the scope of the standard due to the prescribed measurement principles, the impact of the adoption on the Company’s consolidated financial statements was not material. Management does not believe that any 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)	9 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF FAIR VALUE MEASURED ON RECURRING BASIS	Assets or liabilities measured at fair value on a recurring basis included embedded conversion options in convertible debt (see Note 6) and were as follows on June 30, 2023 and September 30, 2022: SCHEDULE OF FAIR VALUE MEASURED ON RECURRING BASIS June 30, 2023 September 30, 2022 Description Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Derivative liabilities $ — $ — $ 33,484,450 $ — $ — $ —
SCHEDULE OF VALUATION ON DERIVATIVE INSTRUMENTS	A roll forward of the level 3 valuation financial instruments is as follows: SCHEDULE OF VALUATION ON DERIVATIVE INSTRUMENTS 2023 2022 For the Nine Months Ended June 30, 2023 2022 Balance at beginning of period $ - $ - Initial valuation of derivative liabilities included in debt discount 17,042,100 - Initial valuation of derivative liabilities included in derivative expense 27,438,113 - Change in fair value included in derivative expense (10,995,763 ) - Balance at end of period $ 33,484,450 $ -
SCHEDULE OF REVENUES BY CATEGORY	SCHEDULE OF REVENUES BY CATEGORY Nine Months Ended June 30, 2023 Nine Months Ended June 30, 2022 Biopharma services $ 305,960 $ 241,843 Patient testing service 121,569 20,845 Total revenues $ 427,529 $ 262,688
SCHEDULE OF CONTRACT LIABILITIES	For the nine months ended June 30, 2023 and 2022, contract liabilities activity is as follows: SCHEDULE OF CONTRACT LIABILITIES Nine Months Ended June 30, 2023 Nine Months Ended June 30, 2022 Contract liabilities beginning balance $ 156,550 $ 135,150 Billings and cash receipts on uncompleted contracts 159,465 325,048 Less: revenues recognized during the period (55,575 ) (157,525 ) Total contract liabilities $ 260,440 $ 302,672
SCHEDULE OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON SHARE	The following table presents a reconciliation of basic and diluted net income (loss) per common share: SCHEDULE OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON SHARE 2023 2022 2023 2022 Three Months Ended June 30, Nine Months Ended June 30, 2023 2022 2023 2022 Net income (loss) per common share - basic: Net income (loss) attributable to common shareholders $ 4,500,049 $ (1,768,629 ) $ (40,562,132 ) $ (5,236,563 ) Weighted average common shares outstanding – basic 6,151,499,919 6,062,411,449 6,151,499,919 5,732,126,399 Net income (loss) per common share – basic $ 0.00 $ (0.00 ) $ (0.01 ) $ (0.00 ) Net income (loss) per common share - diluted: Net income (loss) attributable to common shareholders - basic $ 4,500,049 $ (1,768,629 ) $ (40,562,132 ) $ (5,236,563 ) Add: interest on convertible debt 5,060,163 - - - Less: derivative gain (11,482,036 ) - - - Numerator for loss per common share – diluted $ (1,921,824 ) $ (1,768,629 ) $ (40,562,132 ) $ (5,236,563 ) Weighted average common shares outstanding – basic 6,151,499,919 6,062,411,449 6,151,499,919 5,732,126,399 Add: dilutive shares related to: Stock options - - - - Warrants 1,555,920,022 - - - Convertible debt 13,439,835,126 - - - Weighted average common shares outstanding – diluted 21,147,255,067 6,062,411,449 6,151,499,919 5,732,126,399 Net loss per common share – diluted $ (0.00 ) $ (0.00 ) $ (0.01 ) $ (0.00 )
SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING	The following potentially dilutive equity securities outstanding as of June 30, 2023 and 2022 were not included in the computation of dilutive income (loss) per common share because the effect would have been anti-dilutive: SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING 2023 2022 June 30, 2023 2022 Stock warrants 7,244,334,819 1,876,207,963 Stock options 1,901,410,519 - Series C-1 preferred stock 21,167,535 156,626,175 Series C-2 preferred stock - 453,067,129 Series E preferred stock - 638,977,636 Series F preferred stock - 319,488,818 Convertible notes 13,439,835,126 1,417,522,294 Total antidilutive securities excluded from computation of earnings 22,606,747,999 4,861,890,015

ACCOUNTS RECEIVABLE (Tables)

ACCOUNTS RECEIVABLE (Tables)	9 Months Ended
	Jun. 30, 2023
Receivables [Abstract]
SCHEDULE OF ACCOUNTS RECEIVABLE	On June 30, 2023 and September 30, 2022, accounts receivable consisted of the following: SCHEDULE OF ACCOUNTS RECEIVABLE June 30, 2023 September 30, 2022 Accounts receivable $ 29,000 $ 35,957 Less: allowance for doubtful accounts (14,000 ) (3,832 ) Accounts receivable, net $ 15,000 $ 32,125

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	SCHEDULE OF PROPERTY AND EQUIPMENT Estimated Useful Life in Years June 30, 2023 September 30, 2022 Laboratory equipment 5 $ 358,388 $ 597,059 Furniture 5 24,567 24,567 Leasehold improvements 5 353,826 353,826 Computer equipment 3 76,470 68,490 Property and equipment gross 813,251 1,043,942 Less accumulated depreciation (479,913 ) (357,815 ) Property and equipment, net $ 333,338 $ 686,127

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF CONVERTIBLE NOTES PAYABLE	On June 30, 2023 and September 30, 2022, convertible notes payable (third parties and related parties) consisted of the following: SCHEDULE OF CONVERTIBLE NOTES PAYABLE June 30, 2023 September 30, 2022 Principal amount $ 8,986,605 $ 2,475,000 Less: debt discount (3,799,271 ) (2,028,719 ) Convertible notes payable, net 5,187,334 446,281 Less: current portion of convertible notes payable - related parties (5,187,334 ) - Convertible notes payable, net – long-term $ - $ 446,281 Principal amount – related parties $ 9,130,292 $ 4,150,000 Less: debt discount – related parties (3,820,629 ) (1,844,186 ) Convertible notes payable - related parties, net 5,309,663 2,305,814 Less: current portion of convertible notes payable - related parties (5,309,663 ) (1,000,000 ) Convertible notes payable - related parties, net – long-term $ - $ 1,305,814 Total convertible notes payable, net $ 10,496,997 $ 2,752,095
SCHEDULE OF FAIR VALUE OF EMBEDDED OPTION AND STOCK WARRANTS	During the nine months ended June 30, 2023, the fair value of the embedded options and stock warrants were estimated at issuance using the Binomial Valuation Model with the following assumptions: SCHEDULE OF FAIR VALUE OF EMBEDDED OPTION AND STOCK WARRANTS 2023 Dividend rate — % Term (in years) 0.42 6.5 Volatility 172.14 396.53 % Risk—free interest rate 3.60 5.47 %
SCHEDULE OF NOTES PAYABLE - RELATED PARTIES	On June 30, 2023 and September 30, 2022, notes payable - related parties consisted of the following: SCHEDULE OF NOTES PAYABLE - RELATED PARTIES June 30, 2023 September 30, 2022 Principal amount $ 836,966 $ 350,000 Less: debt discount (39,769 ) - Notes payable – related parties, net 797,197 350,000 Less: current portion of notes payable - related parties (797,197 ) (350,000 ) Notes payable – related parties, net – long-term $ - $ -

LEASE LIABILITIES (Tables)

LEASE LIABILITIES (Tables)	9 Months Ended
	Jun. 30, 2023
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 June 30, 2023 September 30, Financing ROU assets $ 231,841 $ 231,841 Less accumulated depreciation (201,663 ) (166,887 ) Balance of Financing ROU assets $ 30,178 $ 64,954
SCHEDULE OF FINANCING LEASE LIABILITY RELATED TO FINANCING RIGHT-OF-USE ASSETS	Financing lease liability related to the Financing ROU assets is summarized below: SCHEDULE OF FINANCING LEASE LIABILITY RELATED TO FINANCING RIGHT-OF-USE ASSETS June 30, 2023 September 30, Financing lease payables for equipment $ 231,841 $ 231,841 Total financing lease payables 231,841 231,841 Payments of financing lease liabilities (183,318 ) (143,456 ) Total 48,523 88,385 Less: short term portion (39,565 ) (53,995 ) Long term portion $ 8,958 $ 34,390
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER FINANCING LEASE	Future minimum lease payments under the financing lease agreements on June 30, 2023 are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER FINANCING LEASE Years ending June 30, Amount 2024 $ 42,237 2025 9,164 Total minimum financing lease payments 51,401 Less: discount to fair value (2,878 ) Total financing lease payable on June 30, 2023 $ 48,523
SCHEDULE OF OPERATING RIGHT-OF-USE ASSETS	Operating Right-of-use asset (“ROU”) is summarized below: SCHEDULE OF OPERATING RIGHT-OF-USE ASSETS June 30, 2023 September 30, 2022 Operating office lease $ 1,212,708 $ 1,212,708 Less accumulated reduction (95,539 ) (57,847 ) Balance of Operating ROU asset $ 1,117,169 $ 1,154,861
SCHEDULE OF OPERATING LEASE LIABILITY RELATED TO RIGHT-OF-USE ASSETS	Operating lease liability related to the ROU asset is summarized below: SCHEDULE OF OPERATING LEASE LIABILITY RELATED TO RIGHT-OF-USE ASSETS June 30, 2023 September 30, Operating office lease $ 1,212,708 $ 1,212,708 Total operating lease liability 1,212,708 1,212,708 Reduction of operating lease liability (48,170 ) (29,396 ) Total 1,164,538 1,183,312 Less: short term portion (29,880 ) (25,551 ) Long term portion $ 1,134,658 $ 1,157,761
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF OPERATING LEASE	Future base lease payments under the non-cancellable operating lease on June 30, 2023 are as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF OPERATING LEASE Years ending June 30, Amount 2024 $ 121,993 2025 125,652 2026 129,422 2027 134,179 2028 138,204 Thereafter 1,309,553 Total minimum non-cancellable operating lease payments 1,959,003 Less: discount to fair value (794,465 ) Total operating lease liability on June 30, 2023 $ 1,164,538

RELATED-PARTY TRANSACTIONS (Tab

RELATED-PARTY TRANSACTIONS (Tables)	9 Months Ended
	Jun. 30, 2023
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTIES TRANSACTION	On June 30, 2023 and September 30, 2022, net amount due to related parties consisted of the following: SCHEDULE OF RELATED PARTIES TRANSACTION June 30, 2023 September 30, 2022 Convertible notes principal – related parties $ 9,130,292 $ 4,150,000 Discount on convertible notes - related parties (3,820,629 ) (1,844,186 ) Note payable principal – related parties 836,966 350,000 Discount on notes - related parties (39,769 ) - Accrued liabilities - related parties 536,625 76,927 Accounts payable – related parties 7,972 16,223 Total $ 6,651,457 $ 2,748,964

STOCKHOLDERS_ DEFICIT (Tables)

STOCKHOLDERS’ DEFICIT (Tables)	9 Months Ended
	Jun. 30, 2023
Equity [Abstract]
SCHEDULE OF STOCK OPTION ACTIVITY	Stock option activities for the nine months ended June 30, 2023 are summarized as follows: SCHEDULE OF STOCK OPTION ACTIVITY Number of Weighted Weighted Average Aggregate Balance Outstanding September 30, 2022 1,901,410,519 $ 0.0036 9.88 $ - Granted - - - Balance Outstanding June 30, 2023 1,901,410,519 $ 0.0036 9.13 $ 0 Exercisable, June 30, 2023 1,651,962,645 (a) $ 0.0036 9.13 $ 0 Balance Non-vested on September 30, 2022 547,666,344 $ 0.0036 9.88 $ - Granted - - - - Vested during the period (298,218,470 ) 0.0036 - - Balance Non-vested on June 30, 2023 249,447,874 $ 0.0036 9.13 $ 0 (a) These vested options are only exercisable upon the company filing an S-8 to register the underlying shares.
SCHEDULE OF WARRANTS	Warrants activities for the nine months ended June 30, 2023 is summarized as follows: SCHEDULE OF WARRANTS Weighted Weighted Average Remaining Average Contractual Aggregate Number of Exercise Term Intrinsic Warrants Price (Years) Value Balance Outstanding on September 30, 2022 1,888,813,005 $ 0.003 3.26 $ 1,140,362 Issued in connection with a New Related Party Convertible Debentures (see Note 6) 2,608,654,988 0.003 Issued in connection with a New Convertible Debentures (see Note 6) 2,567,601,521 0.003 Issued to placement agent and consultant in connection with New Related Party and New Convertible Debentures (see Note 6) 179,265,305 0.003 Balance Outstanding on June 30, 2023 7,244,334,819 $ 0.00169 5.03 $ 8,393,613 Exercisable on June 30, 2023 7,244,334,819 $ 0.00169 5.11 $ 8,393,613

ORGANIZATION AND NATURE OF OP_2

ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)				9 Months Ended	12 Months Ended
	May 23, 2023	Jul. 26, 2021	Jun. 05, 2020	Jun. 30, 2023	Sep. 30, 2022	Jul. 01, 2022	Jun. 30, 2022	Sep. 24, 2020	Sep. 22, 2020
Common stock shares authorized				100,000,000,000	100,000,000,000	100,000,000,000	12,000,000,000	12,000,000,000	6,666,667
Conversion of stock shares converted					280,475,491
Common stock, par value	$ 0.001			$ 0.0001	$ 0.0001	$ 0.0001		$ 0.0001	$ 0.0001
OncBio Mune Sub Inc [Member] | Investor [Member]
Number of shares issued		10,000
Gross proceeds from issuance of stock		$ 1,000
IMAC Holdings, Inc. [Member]
Common stock, par value	$ 0.001
Percentage of shares outstanding	85%
Asset Purchase Agreement [Member] | Avant [Member]
Sale of stock percentage of ownership after transaction				54.55%
Series D-1 Preferred Stock [Member] | Asset Purchase Agreement [Member]
Number of shares issued			1,000
Common stock shares authorized			6,666,667	12,000,000,000
Conversion of stock shares converted			5,081,549,184
Series D-1 Preferred Stock [Member] | Asset Purchase Agreement [Member] | Avant [Member]
Percentage of voting Interests acquired			54.55%

SCHEDULE OF FAIR VALUE MEASURED

SCHEDULE OF FAIR VALUE MEASURED ON RECURRING BASIS (Details) - USD ($)	Jun. 30, 2023	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2021
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities	$ 33,484,450
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Derivative liabilities	$ 33,484,450

SCHEDULE OF VALUATION ON DERIVA

SCHEDULE OF VALUATION ON DERIVATIVE INSTRUMENTS (Details) - USD ($)		3 Months Ended		9 Months Ended
	Apr. 22, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Platform Operator, Crypto-Asset [Line Items]
Balance at beginning of period
Change in fair value included in derivative expense	$ 10,995,763	$ 11,482,036		(16,442,350)
Balance at end of period		33,484,450		33,484,450
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Balance at beginning of period
Initial valuation of derivative liabilities included in debt discount				17,042,100
Initial valuation of derivative liabilities included in derivative expense				27,438,113
Change in fair value included in derivative expense				(10,995,763)
Balance at end of period		$ 33,484,450		$ 33,484,450

SCHEDULE OF REVENUES BY CATEGOR

SCHEDULE OF REVENUES BY CATEGORY (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Product Information [Line Items]
Total revenues	$ 202,447	$ 164,213	$ 427,529	$ 262,688
Biopharma Services [Member]
Product Information [Line Items]
Total revenues			305,960	241,843
Patient Testing Service [Member]
Product Information [Line Items]
Total revenues			$ 121,569	$ 20,845

SCHEDULE OF CONTRACT LIABILITIE

SCHEDULE OF CONTRACT LIABILITIES (Details) - USD ($)	9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Accounting Policies [Abstract]
Contract liabilities beginning balance	$ 156,550	$ 135,150
Billings and cash receipts on uncompleted contracts	159,465	325,048
Less: revenues recognized during the period	(55,575)	(157,525)
Total contract liabilities	$ 260,440	$ 302,672

SCHEDULE OF BASIC AND DILUTED N

SCHEDULE OF BASIC AND DILUTED NET INCOME (LOSS) PER COMMON SHARE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net income (loss) per common share - basic:
Net income (loss) attributable to common shareholders - basic	$ 4,500,049	$ (1,768,629)	$ (40,562,132)	$ (5,236,563)
Weighted average common shares outstanding – basic	6,151,499,919	6,062,411,449	6,151,499,919	5,732,126,399
Net income (loss) per common share – basic	$ 0	$ 0	$ (0.01)	$ 0
Net income (loss) per common share - diluted:
Add: interest on convertible debt	$ 5,060,163
Less: derivative gain	(11,482,036)
Numerator for loss per common share – diluted	(1,921,824)	(1,768,629)	(40,562,132)	(5,236,563)
Add: dilutive shares related to:
Stock options
Warrants	1,555,920,022
Convertible debt	$ 13,439,835,126
Weighted average common shares outstanding – diluted	21,147,255,067	6,062,411,449	6,151,499,919	5,732,126,399
Net loss per common share – diluted	$ 0	$ 0	$ (0.01)	$ 0

SCHEDULE OF ANTI-DILUTIVE SHARE

SCHEDULE OF ANTI-DILUTIVE SHARES OUTSTANDING (Details) - shares	9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive securities excluded from computation of earnings	22,606,747,999	4,861,890,015
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive securities excluded from computation of earnings	7,244,334,819	1,876,207,963
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total antidilutive securities excluded from computation of earnings	1,901,410,519
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	21,167,535	156,626,175
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
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
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	13,439,835,126	1,417,522,294

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2022	Sep. 30, 2021
Product Information [Line Items]
Net loss	$ (4,500,049)	$ 8,566,382	$ 36,456,347	$ 1,708,794	$ 1,835,995	$ 1,512,267	$ 40,522,680	$ 5,057,056
Net cash used in operating activities							4,270,783	4,460,633
Accumulated deficit	103,369,949						103,369,949		$ 62,807,817
Stockholder's equity	47,498,939	$ 52,332,236	$ 44,302,919	5,113,501	$ 3,918,693	$ 4,865,914	47,498,939	5,113,501	6,801,055	$ 4,945,362
Working capital deficit	47,854,723						47,854,723
Cash on hand	25,089						25,089		393,460
Contract liabilities, revenue recognized							55,575
Uncompleted contract liabilities, revenue recognized							$ 41,500
Research and development transaction term							The transaction term is for 5-years, starting in September 2021
Cash FDIC insured amount	0						$ 0		186,466
Revenue	202,447			164,213			427,529	262,688
Accounts receivable	15,000						15,000		32,125
Deferred revenue	260,440						260,440		$ 156,550
Patient reporting and contract research expense							0	275,372
Uncertain tax positions	$ 0			$ 0			0	0
Income tax, interest and penalties							$ 0	$ 0
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customers [Member]
Product Information [Line Items]
Concentration risk, percentage							73.50%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer One [Member]
Product Information [Line Items]
Concentration risk, percentage							26.30%	32%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer Two [Member]
Product Information [Line Items]
Concentration risk, percentage							19.30%	23%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer Three [Member]
Product Information [Line Items]
Concentration risk, percentage							10.60%	17%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer Four [Member]
Product Information [Line Items]
Concentration risk, percentage							17.30%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer One [Member]
Product Information [Line Items]
Concentration risk, percentage							100%		59%
Customer Concentration Risk [Member] | Deferred Revenue [Member] | Customer One [Member]
Product Information [Line Items]
Concentration risk, percentage							96%	65%
Customer Concentration Risk [Member] | Deferred Revenue [Member] | Customer Two [Member]
Product Information [Line Items]
Concentration risk, percentage								24%	41%
General and Administrative Expense [Member]
Product Information [Line Items]
Research and development expense							$ 50,000	$ 100,000
Minimum [Member]
Product Information [Line Items]
Property and equipment, estimated useful lives	3 years						3 years
Maximum [Member]
Product Information [Line Items]
Property and equipment, estimated useful lives	5 years						5 years
Cash FDIC insured amount	$ 250,000						$ 250,000

MARKETABLE SECURITIES (Details

MARKETABLE SECURITIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2017	Sep. 30, 2022
Restructuring Cost and Reserve [Line Items]
Marketable securities, unrealized gain (loss)	$ 100	$ 5,500	$ 2,900	$ 8,600
Marketable securities	$ 800		$ 800			$ 3,700
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 ACCOUNTS RECEIVABLE

SCHEDULE OF ACCOUNTS RECEIVABLE (Details) - USD ($)	Jun. 30, 2023	Feb. 28, 2023	Sep. 30, 2022
Receivables [Abstract]
Accounts receivable	$ 29,000		$ 35,957
Less: allowance for doubtful accounts	(14,000)	$ (3,828)	(3,832)
Accounts receivable, net	$ 15,000		$ 32,125

ACCOUNTS RECEIVABLE (Details Na

ACCOUNTS RECEIVABLE (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Feb. 28, 2023	Sep. 30, 2022
Receivables [Abstract]
Bad debt expense	$ 10,172
Accounts receivable written off	$ 14,000		$ 3,828	$ 3,832

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2023	Sep. 30, 2022
Property, Plant and Equipment [Line Items]
Laboratory equipment	$ 358,388	$ 597,059
Furniture	24,567	24,567
Leasehold improvements	353,826	353,826
Computer equipment	76,470	68,490
Property and equipment gross	813,251	1,043,942
Less accumulated depreciation	(479,913)	(357,815)
Property and equipment, net	$ 333,338	$ 686,127
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		9 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 40,586	$ 36,825	$ 122,098	$ 108,754
Impairment loss	$ 238,671		$ 238,671

SCHEDULE OF CONVERTIBLE NOTES P

SCHEDULE OF CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	Jun. 30, 2023	Apr. 11, 2023	Jan. 27, 2023	Nov. 29, 2022	Oct. 22, 2022	Sep. 30, 2022
Debt Disclosure [Abstract]
Principal amount	$ 8,986,605	$ 17,961,798	$ 17,961,798	$ 17,961,798		$ 2,475,000
Less: debt discount	(3,799,271)					(2,028,719)
Convertible notes payable, net	5,187,334				$ 200,000	446,281
Less: current portion of convertible notes payable - related parties	(5,187,334)
Convertible notes payable, net – long-term						446,281
Principal amount – related parties	9,130,292					4,150,000
Less: debt discount – related parties	(3,820,629)					(1,844,186)
Convertible notes payable - related parties, net	5,309,663					2,305,814
Less: current portion of convertible notes payable - related parties	(5,309,663)					(1,000,000)
Convertible notes payable - related parties, net – long-term						1,305,814
Total convertible notes payable, net	$ 10,496,997					$ 2,752,095

SCHEDULE OF FAIR VALUE OF EMBED

SCHEDULE OF FAIR VALUE OF EMBEDDED OPTION AND STOCK WARRANTS (Details)	Jun. 30, 2023
Minimum [Member]
Debt Instrument [Line Items]
Term (in years). maximum	5 months 1 day
Maximum [Member]
Debt Instrument [Line Items]
Term (in years). maximum	6 years 6 months
Measurement Input, Expected Dividend Rate [Member]
Debt Instrument [Line Items]
Risk free interest rate maximum	0
Measurement Input, Option Volatility [Member] | Minimum [Member]
Debt Instrument [Line Items]
Risk free interest rate maximum	172.14
Measurement Input, Option Volatility [Member] | Maximum [Member]
Debt Instrument [Line Items]
Risk free interest rate maximum	396.53
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Debt Instrument [Line Items]
Risk free interest rate maximum	3.60
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Debt Instrument [Line Items]
Risk free interest rate maximum	5.47

SCHEDULE OF NOTES PAYABLE - REL

SCHEDULE OF NOTES PAYABLE - RELATED PARTIES (Details) - USD ($)	Jun. 30, 2023	Apr. 11, 2023	Jan. 27, 2023	Nov. 29, 2022	Sep. 30, 2022
Defined Benefit Plan Disclosure [Line Items]
Principal amount	$ 8,986,605	$ 17,961,798	$ 17,961,798	$ 17,961,798	$ 2,475,000
Less: debt discount	(3,799,271)				(2,028,719)
Notes payable – related parties, net	40,000				40,000
Related Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Principal amount	836,966				350,000
Less: debt discount	(39,769)
Notes payable – related parties, net	797,197				350,000
Less: current portion of notes payable - related parties	(797,197)				(350,000)
Nonrelated Party [Member]
Defined Benefit Plan Disclosure [Line Items]
Less: current portion of notes payable - related parties	(1,000)				(1,000)
Notes payable – related parties, net – long-term

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)																									1 Months Ended					3 Months Ended			6 Months Ended	9 Months Ended		12 Months Ended
	May 04, 2023	Apr. 28, 2023	Apr. 22, 2023	Apr. 11, 2023	Jan. 27, 2023	Nov. 29, 2022	Oct. 22, 2022	Jul. 02, 2022	Jun. 15, 2022	May 09, 2022	May 09, 2022	May 05, 2022	Mar. 24, 2022	Jan. 31, 2022	Jan. 27, 2022	Jan. 26, 2022	Dec. 01, 2021	Nov. 01, 2021	Oct. 21, 2021	Jul. 30, 2021	May 12, 2021	May 05, 2021	Apr. 26, 2021	Apr. 26, 2021	Jun. 30, 2023	Apr. 30, 2022	Jul. 31, 2021	Jun. 30, 2021	May 31, 2021	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2021	Mar. 31, 2023	Jun. 30, 2023	Jun. 30, 2022	Oct. 21, 2022	Sep. 30, 2022	Sep. 30, 2020	Nov. 01, 2022	Sep. 02, 2022	Aug. 11, 2022	Jul. 29, 2022	Jul. 01, 2022	Jun. 10, 2022	May 24, 2022	Apr. 05, 2022	Jan. 01, 2022	Sep. 15, 2020	Sep. 30, 2017
Short-Term Debt [Line Items]
Warrants issued to purchase of securities					298,571,429	16,393,443
Principal amount				$ 17,961,798	$ 17,961,798	$ 17,961,798																			$ 8,986,605					$ 8,986,605				$ 8,986,605			$ 2,475,000
Interest rate				10%	10%	10%
Proceeds from related party debt																																		677,562	$ 1,900,000
Principal balance																									40,000					40,000				40,000			40,000
Accrued interest																									43,840					43,840				43,840			38,440
Convertible long term notes payable																																					446,281
Debt discount																									3,799,271					3,799,271				3,799,271			2,028,719
Amortization of debt discount																																		10,656,131	501,432
Proceeds from convertible debt																																		2,950,011	2,425,000
Related party convertible debt																									10,496,997					10,496,997				10,496,997			2,752,095
Proceeds from intial public offerings					$ 950,000
Number of shares issued, value
Dividends payable						$ 33,315
Long term debt and lease obligations						$ 250,000
Outstanding principal					$ 1,045,000
Principal balance																																		(5,434,447)
Interest payable							$ 200,000																		5,187,334					5,187,334				5,187,334			446,281
Settlement expense							$ 200,000																											200,000
Agreement description					Pursuant to the terms of the Placement Agency Agreement, the Company agreed to (i) pay Gunnar a cash placement fee of 10% of the gross cash proceeds raised in the Second Offering, and (ii) issue to Gunnar additional PA Warrants on the terms identical to the Warrants sold in the Second Offering in an amount equal to 10% of the New Debentures sold to Second Closing Purchasers.
Derivative liabilities, current																									$ 33,484,450					33,484,450				33,484,450
Derivative liabilities			$ 326,630
Derivative expense			10,995,763																											$ 11,482,036				(16,442,350)
Amortization of debt discount																																		10,651,615	501,432
New Related Party Debentures [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities				44,314,286		157,142,857
Principal amount			141,000		$ 831,922	$ 8,837,284
Interest rate						10%
Maturity date						Nov. 29, 2023
Conversion price						$ 0.003
Debt discount						$ 50,000
Debt outstanding description						Notwithstanding the preceding, holders of New Related Party Debentures and April 2023 Related Party Debenture shall have the right to require satisfaction of up to 40% of all amounts outstanding under the Debentures, in cash, at the time of a Qualified Financing. Investors that are exchanging securityholders shall have the right to require satisfaction of up to 10% of all amounts outstanding under the Debentures, in cash, at the time of a Qualified Financing.
Related party convertible debt						$ 550,000
Warrant coverage percentage				100%		100%
Proceeds from intial public offerings				$ 141,000		$ 412,092
Commission payable						58,200
Offering costs						$ 29,708
Debt percent						70%
Debt default percent						50%
Proceeds form common stock						$ 5,000,000
Derivative liabilities, current						$ 13,149,369
New Related Party Debentures [Member] | Convertible Debt Securities [Member]
Short-Term Debt [Line Items]
Conversion price						$ 0.003
Offering price percent						70%
New Related Party Debenture [Member]
Short-Term Debt [Line Items]
Principal amount				155,100
New Debentures [Member]
Short-Term Debt [Line Items]
Principal amount						$ 7,231,894
Interest rate						10%
Maturity date						Nov. 29, 2023
Conversion price						$ 0.003
Debt discount			14,100
Debt outstanding description						Notwithstanding the preceding, holders of New Debentures shall have the right to require satisfaction of up to 40% of all amounts outstanding under the Debentures, in cash, at the time of a Qualified Financing. Investors that are exchanging securityholders shall have the right to require satisfaction of up to 10% of all amounts outstanding under the Debentures, in cash, at the time of a Qualified Financing.
Debt percent						70%
Debt default percent						50%
Derivative liabilities, current					1,360,566	$ 12,742,548
Derivative expense			185,630
Private Placement [Member]
Short-Term Debt [Line Items]
Interest rate						10%
Series F Preferred Stock [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities						63,897,764
Interest rate																				8%
Exercise price of warrants						$ 0.003
Series E Preferred Stock [Member]
Short-Term Debt [Line Items]
Interest rate																																																8%
Debt instrument, convertible, beneficial conversion feature																																						$ 2,000,000
Gunnar [Member]
Short-Term Debt [Line Items]
Commission payable					95,000
Legal fees payable					7,500
Note [Member]
Short-Term Debt [Line Items]
Warrants and rights outstanding																																														$ 89,815
Warrant [Member] | New Related Party Debentures [Member]
Short-Term Debt [Line Items]
Derivative instruments liabilities			$ 141,000		2,192,488	$ 21,986,653
Warrant [Member] | New Debentures [Member]
Short-Term Debt [Line Items]
Derivative instruments liabilities						$ 19,974,442
Warrant [Member] | Private Placement [Member]
Short-Term Debt [Line Items]
Number of shares issued																																	16,000,000
Warrant [Member] | Convertible Debt [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities						385,441,138
Exercise price of warrants						$ 0.003
Shares price						0.003
Warrant [Member] | Convertible Debt [Member] | Minimum [Member]
Short-Term Debt [Line Items]
Exercise price of warrants						0.00366
Warrant [Member] | Convertible Debt [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Exercise price of warrants						$ 0.00476
Warrant [Member] | Convertible Debt [Member] | Series F Preferred Stock [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities						63,897,764
Exercise price of warrants						$ 0.003
Shares price						$ 0.003
Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount						$ 3,564,937
Accrued interest						$ 120,750
Exercise price of warrants																		$ 0.00366
Warrants and rights outstanding																		$ 990,048
Interest payable						15%
Dividends payable						$ 464,992
Outstanding principal						3,564,937
Principal balance																																		$ 1,768,379
Securities Purchase Agreement [Member] | New Related Party Debentures [Member]
Short-Term Debt [Line Items]
Principal amount						4,860,255
Related party convertible debt				14,100		589,505
Securities Purchase Agreement [Member] | New Debentures [Member]
Short-Term Debt [Line Items]
Principal amount						$ 1,860,974
Securities Purchase Agreement [Member] | Series F Preferred Stock [Member]
Short-Term Debt [Line Items]
Number of shares issued						500
Number of shares issued, value						$ 1,000,000
Dividends payable						33,315
Outstanding principal						$ 1,000,000
Securities Purchase Agreement [Member] | Series E Preferred Stock [Member]
Short-Term Debt [Line Items]
Interest payable						15%
Number of shares issued						1,000
Number of shares issued, value						$ 2,000,000
Dividends payable						66,630
Outstanding principal						$ 2,000,000
Demand Promissory Note Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																																					375,000		$ 120,000		$ 375,000
Interest rate																																							8%		8%
Principal balance																																					375,000
Accrued interest																																					4,110
Demand Promissory Note Agreement [Member] | Jeffrey Busch [Member]
Short-Term Debt [Line Items]
Principal amount																																					275,000					$ 125,000
Interest rate																																										8%
Principal balance																																					275,000
Accrued interest																																					2,683
Second Demand Promissory Note Agreement [Member] | Jeffrey Busch [Member]
Short-Term Debt [Line Items]
Principal amount																																								$ 150,000		$ 150,000
Demand Promissory Note Agreement One [Member]
Short-Term Debt [Line Items]
Principal amount																																					350,000		$ 120,000	$ 350,000
Interest rate																																								8%
Principal balance																																					350,000
Accrued interest																																					$ 2,148
Securities Exchange Agreements [Member]
Short-Term Debt [Line Items]
Warrants issued						2,608,654,988
Warrant reason for issuing, descriptions						The New Related Party Warrants and April 2023 Related Party Warrant are exercisable for five years and six months from the earlier of the maturity date of the New Related Party Debentures and the closing of the Qualified Financing, at an exercise price equal to (i) in the event that a Qualified Offering is consummated prior to the exercise of the New Related Party Warrant and April 2023 Related Party Warrant, the price per share at which the Qualified Offering is made (“Qualified Offering Price”), or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice. If there is no effective registration statement covering the resale of the shares underlying the New Related Party Warrants and April 2023 Related Party Warrant within 180 days following the closing of the Qualified Offering: (i) exercise may be via cashless exercise, and (ii) 5% additional Warrants will be issued by the Company to the holders for any portion of each month without such effective registration statement, up to a maximum of 25%.
Securities Exchange Agreements [Member] | New Debentures [Member]
Short-Term Debt [Line Items]
Warrants issued						2,567,601,521
Securities Exchange Agreements [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Warrant reason for issuing, descriptions																																		in the event that a Qualified Offering is consummated prior to the exercise of the Warrant, the Qualified Offering Price, or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice.
Demand Promissory Notes [Member]
Short-Term Debt [Line Items]
Principal amount																																									$ 589,505
Interest rate																																					10%			10%	10%
Outstanding principal						$ 669,992																																		$ 1,046,167	$ 4,860,255
Demand Promissory Notes [Member] | New Debentures [Member]
Short-Term Debt [Line Items]
Principal amount						$ 427,256
Share Exchange Agreement [Member] | Warrant [Member] | Convertible Debt [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities						566,406,072
Securities Exchange Agreement [Member]
Short-Term Debt [Line Items]
Principal amount						$ 3,275,631
Interest payable						15%
Securities Exchange Agreement [Member] | New Debentures [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities						801,428,569
Interest rate						10%
Debt discount						$ 255,000
Warrant coverage percentage						100%
Proceeds from intial public offerings						$ 2,095,288
Commission payable						296,800
Offering costs						$ 157,912
Interest payable						15%
Dividends payable						$ 242,736
Warrant reason for issuing, descriptions						The Warrants are exercisable for five years and six months from the earlier of the maturity date of the New Debentures and the closing of the Qualified Financing, at an exercise price equal to (i) in the event that a Qualified Offering is consummated prior to the exercise of the Warrant, the Qualified Offering Price, or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice. If there is no effective registration statement covering the resale of the shares underlying the Warrants within 180 days following the closing of the Qualified Offering: (i) exercise may be via cashless exercise, and (ii) 5% additional Warrants will be issued by the Company to the holders for any portion of each month without such effective registration statement, up to a maximum of 25%.
Principal balance																																		$ 1,949,909
Securities Exchange Agreement [Member] | Series C-1 Preferred Stock [Member] | New Debentures [Member]
Short-Term Debt [Line Items]
Number of shares issued						902
Number of shares issued, value						$ 372,303
Securities Exchange Agreement [Member] | Series C-2 Preferred Stock [Member] | New Debentures [Member]
Short-Term Debt [Line Items]
Number of shares issued						3,037
Number of shares issued, value						$ 1,245,935
Placement Agency Agreement [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities																									124,489,795					124,489,795				124,489,795
Agreement description						In connection with the Initial Closing of the private placement, the Company and Joseph Gunnar & Co. LLC, a U.S. registered broker-dealer (“Gunnar”), entered into a placement agency agreement (the “Placement Agency Agreement”), pursuant to which Gunnar agreed to act as the placement agent for the Offering (the “Placement Agent”). Pursuant to the terms of the Placement Agency Agreement, the Company agreed to (i) pay Gunnar a cash placement fee of 10% of the gross cash proceeds raised in the Offering, and (ii) issue to Gunnar warrants (the “PA Warrants”) on the terms identical to the Warrants sold in the Offering in an amount equal to 10% of the Underlying Securities sold to investors.
Promissory Note Agreement [Member]
Short-Term Debt [Line Items]
Maturity date	Apr. 28, 2024	Apr. 28, 2024
Accrued interest																									$ 1,718					$ 1,718				$ 1,718
Debt discount	$ 10,000	$ 10,000
Gross proceeds from debt	100,000																						$ 100,000
Outstanding principal	$ 110,000																								$ 110,000					110,000				110,000
Interest rate	10%
Maturity date																									May and June 2024
Promissory Note Agreement [Member] | Jeffrey Busch [Member]
Short-Term Debt [Line Items]
Principal amount																			$ 150,000				100,000	$ 100,000
Subsequent Offering [Member]
Short-Term Debt [Line Items]
Securities balance		1,000,000		$ 1,000,000																					$ 1,000,000					1,000,000				1,000,000
Promissory Note Agreement One [Member]
Short-Term Debt [Line Items]
Accrued interest																									3,126					3,126				3,126
Debt discount	$ 34,285
Amortization of debt discount																																		4,516
Proceeds form common stock	$ 342,681
Outstanding principal																									376,966					376,966				376,966
Interest rate	10%
Convertible Note [Member] | Securities Purchase Agreement [Member] | Series F Preferred Stock [Member]
Short-Term Debt [Line Items]
Outstanding principal						$ 33,315
Convertible Note [Member] | Demand Promissory Note Agreement One [Member]
Short-Term Debt [Line Items]
Interest rate																																							8%	8%
Note [Member]
Short-Term Debt [Line Items]
Principal amount																																					$ 100,000									$ 100,000
Interest rate																																														8%
Maturity date										Apr. 01, 2027
Conversion price										$ 0.00476	$ 0.00476
Principal balance										$ 1,000,000	$ 1,000,000
Accrued interest										20,110	20,110
Convertible long term notes payable										834,803	834,803
Debt discount																																					165,197
Exercise price of warrants																																														$ 0.00476
Principal balance										1,000,000
Warrants and rights outstanding										$ 178,449	$ 178,449
Gross proceeds from debt													$ 100,000
Accrued interest																																					3,901
Warrants to purchase price										20%	20%
Demand Promissory Notes [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																																								$ 4,150,000
Interest rate				10%																																				10%
Accrued interest																																								$ 120,750
Interest payable						15%
Second November 2021 Notes [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Accrued interest																																					34,520
Convertible long term notes payable																																					69,417
Debt discount																																					430,583
Principal balance																																					500,000
Exchanged Convertible Notes [Member] | Securities Exchange Agreement [Member]
Short-Term Debt [Line Items]
Principal amount						$ 2,675,000
Accrued interest						173,375
Related party debenture and new debentures [Member]
Short-Term Debt [Line Items]
Derivative instruments liabilities					$ 2,192,488	41,961,095
Related party debenture and new debentures [Member] | Exchange Agreements [Member]
Short-Term Debt [Line Items]
Debt discount																									3,718,288					3,718,288				3,718,288
Extinguishment of debt,amount						$ 1,724,489
Notes Payable [Member] | Note Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																									1,000					1,000				1,000			1,689												$ 1,000
Interest rate																																																	33.30%
Accrued interest																									1,937					1,937				$ 1,937
Investors [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Proceeds from convertible debt																				$ 1,000,000
Investors [Member] | Securities Purchase Agreement [Member] | Series F Preferred Stock [Member]
Short-Term Debt [Line Items]
Debt instrument, convertible, beneficial conversion feature																				957,192
Principal balance																				957,192
Proceeds from convertible debt																				42,808
Investors [Member] | Securities Purchase Agreement [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Exercise price of warrants																					$ 0.00313
Fair value																					$ 984,200
Proceeds from convertible debt																				$ 957,192
Investors [Member] | Securities Exchange Agreements [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Warrant reason for issuing, descriptions																																		in the event that a Qualified Offering is consummated prior to the exercise of the Warrant, the Qualified Offering Price, or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice.
Investors [Member] | Convertible Note [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities																																												10,504,202
Principal amount																		$ 1,000,000			$ 1,000,000
Interest rate																		8%			8%
Maturity date																		Nov. 01, 2026			May 12, 2026
Conversion price																					$ 0.00313
Principal balance										$ 250,000	$ 250,000																										1,000,000						$ 250,000	$ 250,000	$ 250,000
Accrued interest																																					20,164
Convertible long term notes payable																																					267,521
Debt discount																																					732,479
Debt instrument, convertible, beneficial conversion feature																					$ 15,800
Amortization of debt discount																					$ 1,000,000
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] | Convertible Note [Member] | Securities Purchase Agreement [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities																					63,897,764
Investors [Member] | Convertible Note [Member] | Securities Purchase Agreement June 2022 [Member]
Short-Term Debt [Line Items]
Principal amount									$ 50,000
Interest rate									8%
Maturity date									Apr. 01, 2027
Conversion price									$ 0.00476
Principal balance																																					50,000
Accrued interest																																					1,173
Convertible long term notes payable																															$ 44,438				$ 44,438
Debt discount																																					5,562
Warrants and rights outstanding									$ 5,924
Gross proceeds from debt									$ 50,000
Interest rate									20%	20%	20%
Investors [Member] | Note One [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																		$ 334,000
Investors [Member] | Note Two [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																	$ 333,000
Investors [Member] | Note Three [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																																															$ 333,000
Investor [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																																					425,000
Interest rate																										8%
Maturity date																										Apr. 01, 2027
Conversion price																										$ 0.00476
Accrued interest																																					15,710
Convertible long term notes payable																																					120,808
Debt discount																																					304,192
Investor [Member] | Securities Purchase Agreement [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Principal amount																										$ 425,000
Investor [Member] | Securities Purchase Agreement [Member] | Warrant One [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities										10,504,202	10,504,202							18,251,367								17,857,144																	10,504,202		10,504,202	4,201,681
Investor [Member] | Securities Purchase Agreement [Member] | Warrant Two [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities																	18,196,722
Investor [Member] | Securities Purchase Agreement [Member] | Warrant Three [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities																																															18,196,722
Investor [Member] | Securities Purchase Agreement June 2022 [Member] | Warrant One [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities									2,100,840
Investor [Member] | Convertible Note [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal balance																		$ 1,000,000
Investor [Member] | Note Two [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal balance																										$ 335,593
Investor [Member] | Note [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Gross proceeds from debt																										$ 425,000
First Investors [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities																		38,775,510
First Investors [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities															136,612,022
Principal amount															$ 500,000																						500,000
Interest rate															8%
Conversion price															$ 0.00366
Accrued interest																																					26,959
Convertible long term notes payable																																					72,081
Debt discount																																					427,919
Proceeds from convertible debt															$ 500,000
First Investors [Member] | Securities Purchase Agreement [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities															136,612,022			218,579,234
Fair value																		$ 34,620
Fair value															$ 498,428
First Investors [Member] | Convertible Note [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																																					1,000,000
Accrued interest																																					20,164
Debt discount																																					859,907
Debt outstanding description																		the Company modified the terms of the First November 2021 SPA which increased the warrants 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 cashless-exercisable warrants equal to 80% of the common stock issuable upon conversion of the First November 2021 Notes.
First Investors [Member] | Convertible Note [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Convertible long term notes payable																																					140,093
Matthew Schwartz [Member] | Convertible Note [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Convertible long term notes payable																																					18,959
Debt discount																																					81,041
Second Investor [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities														136,612,022
Principal amount														$ 500,000																							500,000
Interest rate														8%				8%
Conversion price														$ 0.00366			$ 0.00366
Accrued interest																																					26,520
Convertible long term notes payable																																					71,221
Debt discount																																					428,779
Proceeds from convertible debt														$ 500,000			$ 500,000
Second Investor [Member] | Securities Purchase Agreement [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities														136,612,022		109,289,616	27,322,406
Fair value																$ 22,429
Fair value														$ 498,428			$ 495,560
Second Investor [Member] | Securities Purchase Agreement [Member] | Warrant One [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities																		13,661,203
Second Investor [Member] | Securities Purchase Agreement [Member] | Warrant Two [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities																		13,661,203
Second Investor [Member] | Securities Purchase Agreement Second November Two Thousand Twenty One [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Principal balance																		$ 500,000
Second Investor [Member] | Convertible Note [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Debt outstanding description																the Company modified the terms of the Second November 2021 SPA which increased the warrants issuable from 20% to 100% of the common stock issuable upon conversion of the notes purchased. As a result, the Second November 2021 Investor received additional cashless-exercisable warrants equal to 80% of the common stock issuable upon conversion of the Second November 2021 Notes.
Second Investor [Member] | Note One [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																		$ 250,000
Second Investor [Member] | Note Two [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																	$ 250,000
Third Investor [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																																					500,000
Interest rate																	8%
Conversion price																		$ 0.00366
Accrued interest																																					34,411
Convertible long term notes payable																																					69,417
Debt discount																																					430,583
Proceeds from convertible debt																	$ 500,000
Third Investor [Member] | Securities Purchase Agreement [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities																109,289,616		27,322,406
Principal amount																		$ 250,000
Fair value																$ 22,429
Principal balance																		500,000
Fair value																		$ 495,560
Third Investor [Member] | Securities Purchase Agreement [Member] | Warrant One [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities																		13,661,203
Third Investor [Member] | Securities Purchase Agreement [Member] | Warrant Two [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities																	13,661,203
Third Investor [Member] | Convertible Note [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Debt outstanding description																Upon the approval of the Third November 2021 Investor, the Company modified the terms of the Third November 2021 SPA which increased the warrants issuable from 20% to 100% of the common stock issuable upon conversion of the notes purchased. As a result, the Third November 2021 Investor received additional cashless-exercisable warrants equal to 80% of the common stock issuable upon conversion of the Third November 2021 Notes.
Third Investor [Member] | Note Two [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																	$ 250,000
July Investor [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities								2,100,840
Interest rate								8%
Maturity date								Apr. 01, 2027
Conversion price								$ 0.00476
Accrued interest																																					953
Convertible long term notes payable																																					43,337
Debt discount																																					6,663
Principal balance																																					50,000
July Investor [Member] | Securities Purchase Agreement [Member] | Warrant [Member]
Short-Term Debt [Line Items]
Principal amount								$ 50,000
July Investor [Member] | Securities Purchase Agreement [Member] | Note [Member]
Short-Term Debt [Line Items]
Gross proceeds from debt								50,000
July Investor [Member] | Note Two [Member] | Securities Purchase Agreement [Member]
Short-Term Debt [Line Items]
Principal balance								$ 7,037
Placement Agent [Member] | Warrant [Member] | Convertible Debt [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities														16,393,443
Exercise price of warrants						$ 0.003
Accredited Investors [Member] | Securities Exchange Agreement [Member] | New Debentures [Member]
Short-Term Debt [Line Items]
Principal amount						$ 2,805,000
Gunnar [Member] | Placement Agency Agreement [Member]
Short-Term Debt [Line Items]
Warrants issued to purchase of securities						124,489,795
Commission payable						$ 305,000
Legal fees payable						50,000
Payments for Other Fees						$ 50,000
Jeffrey Busch [Member] | Notes Payable Related Party [Member] | Promissory Note Agreement [Member]
Short-Term Debt [Line Items]
Principal amount																			$ 150,000			$ 350,000	$ 100,000	$ 100,000	350,000					350,000				$ 350,000			350,000
Interest rate																						1%	1%	1%
Accrued interest																									5,091					5,091				5,091			$ 2,474
Gross proceeds from debt																						$ 250,000	$ 100,000													$ 150,000
Debt interest rate																			1%					1%
Original amount												$ 100,000
Contingent conversion accrued interest																									4,219					4,219				4,219
Jeffrey Busch [Member] | Notes Payable Related Party [Member] | Promissory Note Agreement [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Interest rate																						2%
Douglass T Mergenthaler [Member] | Notes Payable Related Party [Member] | Promissory Note Agreement [Member]
Short-Term Debt [Line Items]
Principal amount		$ 110,000																							110,000					110,000				110,000
Accrued interest																									$ 1,718					$ 1,718				$ 1,718
Douglass T Mergenthaler [Member] | Notes Payable Related Party [Member] | Promissory Note Agreement [Member] | Maximum [Member]
Short-Term Debt [Line Items]
Interest rate		10%

SCHEDULE OF FINANCIAL LEASE RIG

SCHEDULE OF FINANCIAL LEASE RIGHT-OF-USE ASSETS (Details) - USD ($)	Jun. 30, 2023	Sep. 30, 2022
Lease Liabilities
Financing ROU assets	$ 231,841	$ 231,841
Less accumulated depreciation	(201,663)	(166,887)
Balance of Financing ROU assets	$ 30,178	$ 64,954

SCHEDULE OF FINANCING LEASE LIA

SCHEDULE OF FINANCING LEASE LIABILITY RELATED TO FINANCING RIGHT-OF-USE ASSETS (Details) - USD ($)	Jun. 30, 2023	Sep. 30, 2022
Lease Liabilities
Financing lease payables for equipment	$ 231,841	$ 231,841
Total financing lease payables	231,841	231,841
Payments of financing lease liabilities	(183,318)	(143,456)
Total	48,523	88,385
Less: short term portion	(39,565)	(53,995)
Long term portion	$ 8,958	$ 34,390

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER FINANCING LEASE (Details) - USD ($)	Jun. 30, 2023	Sep. 30, 2022
Lease Liabilities
2024	$ 42,237
2025	9,164
Total minimum financing lease payments	51,401
Less: discount to fair value	(2,878)
Total financing lease payable on June 30, 2023	$ 48,523	$ 88,385

SCHEDULE OF OPERATING RIGHT-OF-

SCHEDULE OF OPERATING RIGHT-OF-USE ASSETS (Details) - USD ($)	Jun. 30, 2023	Sep. 30, 2022
Lease Liabilities
Operating office lease	$ 1,212,708	$ 1,212,708
Less accumulated reduction	(95,539)	(57,847)
Balance of Operating ROU asset	$ 1,117,169	$ 1,154,861

SCHEDULE OF OPERATING LEASE LIA

SCHEDULE OF OPERATING LEASE LIABILITY RELATED TO RIGHT-OF-USE ASSETS (Details) - USD ($)	Jun. 30, 2023	Sep. 30, 2022
Lease Liabilities
Operating office lease	$ 1,212,708	$ 1,212,708
Total operating lease liability	1,212,708	1,212,708
Reduction of operating lease liability	(48,170)	(29,396)
Total	1,164,538	1,183,312
Less: short term portion	(29,880)	(25,551)
Long term portion	$ 1,134,658	$ 1,157,761

SCHEDULE OF FUTURE MINIMUM LE_2

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS OF OPERATING LEASE (Details) - USD ($)	Jun. 30, 2023	Sep. 30, 2022
Lease Liabilities
2024	$ 121,993
2025	125,652
2026	129,422
2027	134,179
2028	138,204
Thereafter	1,309,553
Total minimum non-cancellable operating lease payments	1,959,003
Less: discount to fair value	(794,465)
Total operating lease liability on June 30, 2023	$ 1,164,538	$ 1,183,312

LEASE LIABILITIES (Details Narr

LEASE LIABILITIES (Details Narrative)

1 Months Ended

3 Months Ended

9 Months Ended

Jun. 10, 2021 ft²

Oct. 31, 2021 USD ($)

Jan. 31, 2020 USD ($)

Dec. 31, 2019 USD ($)

Aug. 31, 2019 USD ($)

Mar. 31, 2019 USD ($)

Nov. 30, 2018 USD ($)

Jun. 30, 2023 USD ($)

Jun. 30, 2022 USD ($)

Jun. 30, 2023 USD ($)

Jun. 30, 2022 USD ($)

Sep. 30, 2022 USD ($)

Feb. 29, 2020 USD ($)

Financing lease payable

$ 39,862

$ 35,242

Depreciation expense financing ROU asset

$ 11,592

$ 11,593

34,776

34,777

Operating lease, liability

1,164,538

1,164,538

$ 1,183,312

Operating asset

1,117,169

1,117,169

1,154,861

Gain on lease modification

8,229

Operating office lease

$ 1,212,708

1,212,708

$ 1,212,708

Operating lease cost

157,762

151,180

Base lease cost

108,206

86,677

Lease other expense

$ 49,556

$ 64,503

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

Operating discount rates

8%

12%

Operating lease, liability

$ 176,893

$ 231,337

Operating asset

168,664

Gain on lease modification

8,229

Operating office lease

$ 1,212,708

Minimum [Member]

Finance lease, discount rate

8%

8%

Maximum [Member]

Finance lease, discount rate

15%

15%

Lease Agreement [Member]

Lease description

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

Lease Agreement [Member] | First Year [Member]

Monthly base rent

$ 4,878

Lease Agreement [Member] | Second year [Member]

Monthly base rent

5,026

Lease Agreement [Member] | Third Year [Member]

Monthly base rent

5,179

Lease Agreement [Member] | Fourth Year [Member]

Monthly base rent

5,335

Lease Agreement [Member] | Fifth Year [Member]

Monthly base rent

$ 5,495

Lease Amendment [Member]

Rentable square feet | ft²

4,734

Monthly rent, description

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

First Lessor [Member] | Financing Agreement [Member]

Monthly base rent

$ 379

Lessee operating lease term

60 months

Finance lease description

months commencing in November 2018 through October 2023

Financing lease payable

$ 16,065

Second Lessor [Member] | Financing Agreement [Member]

Monthly base rent

$ 1,439

Lessee operating lease term

60 months

Finance lease description

months commencing in November 2018 through October 2023

Financing lease payable

$ 62,394

Third Lessor [Member] | Financing Agreement [Member]

Monthly base rent

$ 1,496

Lessee operating lease term

60 months

Finance lease description

months commencing in March 2019 through February 2024

Financing lease payable

$ 64,940

Fourth Lessor [Member] | Financing Agreement [Member]

Monthly base rent

$ 397

Finance lease description

months commencing in August 2019 through July 2024

Financing lease payable

$ 19,622

Finance lease term

60 months

Fifth Lessor [Member] | Financing Agreement [Member]

Monthly base rent

$ 1,395

Finance lease description

months commencing in January 2020 through December 2025.

Financing lease payable

$ 68,821

Finance lease term

60 months

SCHEDULE OF RELATED PARTIES TRA

SCHEDULE OF RELATED PARTIES TRANSACTION (Details) - USD ($)	Jun. 30, 2023	Apr. 11, 2023	Jan. 27, 2023	Nov. 29, 2022	Sep. 30, 2022
Related Party Transaction [Line Items]
Convertible notes principal – related parties	$ 9,130,292				$ 4,150,000
Discount on convertible notes - related parties	(3,820,629)				(1,844,186)
Note payable principal – related parties	8,986,605	$ 17,961,798	$ 17,961,798	$ 17,961,798	2,475,000
Discount on notes - related parties	(39,769)
Total	6,651,457				2,748,964
Related Party [Member]
Related Party Transaction [Line Items]
Note payable principal – related parties	836,966				350,000
Accrued liabilities - related parties	536,625				76,927
Accounts payable – related parties	$ 7,972				$ 16,223

RELATED-PARTY TRANSACTIONS (Det

RELATED-PARTY TRANSACTIONS (Details Narrative) - USD ($)																1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	May 05, 2023	May 04, 2023	Apr. 28, 2023	Apr. 11, 2023	Jan. 27, 2023	Nov. 29, 2022	May 09, 2022	May 05, 2022	Mar. 24, 2022	Jan. 26, 2022	Nov. 01, 2021	Jul. 30, 2021	May 12, 2021	Apr. 26, 2021	Jan. 01, 2021	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2022	Nov. 01, 2022	Sep. 02, 2022	Aug. 11, 2022	Jul. 29, 2022	Jul. 01, 2022	Jun. 15, 2022	Jun. 10, 2022	Apr. 05, 2022	Oct. 21, 2021	Sep. 24, 2020	Sep. 22, 2020	Sep. 15, 2020
Related Party Transaction [Line Items]
Professional fees																	$ 461,431	$ 162,164	$ 1,310,780	$ 677,740
Debt instrument, face amount				$ 17,961,798	$ 17,961,798	$ 17,961,798										$ 8,986,605	8,986,605		8,986,605		$ 2,475,000
Proceeds from related party																			677,562	1,900,000
Promissory notes interest rate percentage				10%	10%	10%
Accrued interest																$ 43,840	$ 43,840		43,840		$ 38,440
Warrants purchase					298,571,429	16,393,443
Aggregate proceeds																			2,950,011	2,425,000
Bad debt expense																			$ 10,172
Outstanding principal					$ 1,045,000
Proceeds from Issuance Initial Public Offering					$ 950,000
Preferred stock, shares authorized																26,667	26,667		26,667		26,667
Dividends payable						$ 33,315
Common stock authorised																100,000,000,000	100,000,000,000	12,000,000,000	100,000,000,000	12,000,000,000	100,000,000,000					100,000,000,000					12,000,000,000	6,666,667
Debt discount																$ 3,799,271	$ 3,799,271		$ 3,799,271		$ 2,028,719
IPO [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount						$ 50,000
Warrants purchase						157,142,857
Outstanding principal						$ 550,000
Warrant coverage percentage						100%
Proceeds from Issuance Initial Public Offering						$ 412,092
Payments for Commissions						58,200
Deferred Offering Costs						$ 29,708
Series F Preferred Stock [Member]
Related Party Transaction [Line Items]
Promissory notes interest rate percentage												8%
Warrants purchase						63,897,764
Preferred stock, shares authorized						500						1,000
Series E Preferred Stock [Member]
Related Party Transaction [Line Items]
Promissory notes interest rate percentage																																	8%
Preferred stock, shares authorized																																	2,000
Warrant [Member] | Convertible Debt [Member]
Related Party Transaction [Line Items]
Warrants purchase						385,441,138
Shares price						$ 0.003
Warrant [Member] | Convertible Debt [Member] | Series F Preferred Stock [Member]
Related Party Transaction [Line Items]
Warrants purchase						63,897,764
Shares price						$ 0.003
Majority Shareholder [Member]
Related Party Transaction [Line Items]
Bad debt expense																					35,594
Board of Directors Chairman [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount																350,000	350,000		350,000		350,000
Proceeds from related party								$ 250,000
Promissory notes interest rate percentage								1%
Debt instrument default interest rate								2%
Maturity date								May 05, 2024
Contingent conversion accrued interest																4,219	4,219		4,219
Accrued interest																5,091	5,091		5,091		2,474
Promissory Note Agreement [Member]
Related Party Transaction [Line Items]
Maturity date		Apr. 28, 2024	Apr. 28, 2024
Accrued interest																1,718	1,718		1,718
Outstanding principal		$ 110,000														$ 110,000	110,000		110,000
Interest rate		10%
Debt discount		$ 10,000	$ 10,000
Gross proceeds		$ 100,000												$ 100,000
Maturity date																May and June 2024
May 2021 Securities Purchase Agreement [Member] | Investors [Member] | Convertible Note [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount													$ 1,000,000								1,000,000
Accrued interest																					20,164
First November 2021 Securities Purchase Agreement [Member] | Investors [Member]
Related Party Transaction [Line Items]
Debt description										the Company modified the terms of the First November 2021 SPA which increased the warrants 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 cashless-exercisable warrants equal to 80% of the common stock issuable upon conversion of the First November 2021 Notes.
First November 2021 Securities Purchase Agreement [Member] | Investors [Member] | Warrant [Member]
Related Party Transaction [Line Items]
Warrants purchase										218,579,234
Fair value										$ 34,630
First November 2021 Securities Purchase Agreement [Member] | Investors [Member] | Convertible Note [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount											$ 1,000,000										1,000,000
Accrued interest																					20,164
Warrants purchase											54,644,811
First April 2022 Securities Purchase Agreement [Member] | Matthew Schwartz [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount																					100,000								$ 100,000
Accrued interest																					3,901
Warrants purchase																													4,201,681
Aggregate proceeds									$ 100,000
May 2022 Securities Purchase Agreement [Member] | Investors [Member] | Four Convertible Notes [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount																					1,000,000
Accrued interest																					20,110
Warrants purchase							42,016,808
Aggregate proceeds							$ 1,000,000
Aggregate investment amount							$ 1,000,000
Warrants to purchase price							20%
June 2022 Securities Purchase Agreement [Member] | Danica Holley [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount																					50,000						$ 50,000
Accrued interest																					1,173
Warrants purchase																											2,100,840
Demand Promissory Note Agreement [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount																					375,000	$ 120,000		$ 375,000
Promissory notes interest rate percentage																						8%		8%
Accrued interest																					4,110
Demand Promissory Note Agreement One [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount																					350,000	$ 120,000	$ 350,000
Promissory notes interest rate percentage																							8%
Accrued interest																					2,148
Demand Promissory Note Agreement One [Member] | Convertible Note [Member]
Related Party Transaction [Line Items]
Promissory notes interest rate percentage																						8%	8%
Securities Purchase Agreement [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount						$ 3,564,937
Accrued interest						120,750
Outstanding principal						$ 3,564,937
Interest rate						15%
Dividends payable						$ 464,992
Securities Purchase Agreement [Member] | Series F Preferred Stock [Member]
Related Party Transaction [Line Items]
Outstanding principal						1,000,000
Dividends payable						33,315
Securities Purchase Agreement [Member] | Series E Preferred Stock [Member]
Related Party Transaction [Line Items]
Outstanding principal						$ 2,000,000
Interest rate						15%
Preferred stock, shares authorized						1,000
Dividends payable						$ 66,630
Securities Purchase Agreement [Member] | Convertible Note [Member] | Series F Preferred Stock [Member]
Related Party Transaction [Line Items]
Outstanding principal						33,315
Securities Purchase Agreement [Member] | Investors [Member]
Related Party Transaction [Line Items]
Aggregate proceeds												$ 1,000,000
Securities Purchase Agreement [Member] | Investors [Member] | Series F Preferred Stock [Member]
Related Party Transaction [Line Items]
Fair value												957,192
Aggregate proceeds												42,808
Securities Purchase Agreement [Member] | Investors [Member] | Warrant [Member]
Related Party Transaction [Line Items]
Aggregate proceeds												$ 957,192
Securities Purchase Agreement [Member] | Investors [Member] | Convertible Note [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount											$ 1,000,000		$ 1,000,000
Promissory notes interest rate percentage											8%		8%
Maturity date											Nov. 01, 2026		May 12, 2026
Accrued interest																					20,164
Warrants purchase																												10,504,202
Aggregate proceeds							$ 1,000,000
Debt discount																					732,479
Securities Purchase Agreement [Member] | Investors [Member] | Convertible Note [Member] | Warrant [Member]
Related Party Transaction [Line Items]
Warrants purchase													63,897,764
Securities Purchase Agreement [Member] | Matthew Schwartz [Member] | Convertible Note [Member]
Related Party Transaction [Line Items]
Debt discount																					$ 81,041
Demand Promissory Notes [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount																								$ 589,505
Promissory notes interest rate percentage																					10%		10%	10%
Outstanding principal						$ 669,992																	$ 1,046,167	$ 4,860,255
Third Closing Related Party Purchaser [Member] | Warrant [Member]
Related Party Transaction [Line Items]
Outstanding principal				$ 155,100
Interest rate				10%
Common stock authorised				44,314,286
Interest rate				100%
Proceeds form common stock				$ 141,000
Debt discount				14,100
Subsequent Offering [Member]
Related Party Transaction [Line Items]
Securities balance			$ 1,000,000	$ 1,000,000												$ 1,000,000	1,000,000		1,000,000
Promissory Note Agreement One [Member]
Related Party Transaction [Line Items]
Accrued interest																3,126	3,126		3,126
Outstanding principal																376,966	376,966		376,966
Interest rate		10%
Proceeds form common stock		$ 342,681
Debt discount		$ 34,285
Related Party [Member]
Related Party Transaction [Line Items]
Expense reimbursements																7,972	7,972		7,972		$ 16,223
Debt instrument, face amount																836,966	836,966		836,966		350,000
Related party receivable																0	0		0		0
Debt discount																39,769	39,769		39,769
Related Party [Member] | Majority Shareholder [Member]
Related Party Transaction [Line Items]
Advanced to related party																					13,883
Jeffrey Busch [Member] | Promissory Note Agreement [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount														$ 100,000																$ 150,000
Jeffrey Busch [Member] | Demand Promissory Note Agreement [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount																					275,000				$ 125,000
Promissory notes interest rate percentage																									8%
Accrued interest																					2,683
Jeffrey Busch [Member] | Second Demand Promissory Note Agreement [Member]
Related Party Transaction [Line Items]
Debt instrument, face amount																							$ 150,000		$ 150,000
Mr. Kucharchuk [Member]
Related Party Transaction [Line Items]
Professional fees	$ 15,000														$ 2,000
Mr. Kucharchuk [Member] | Related Party [Member]
Related Party Transaction [Line Items]
Expense reimbursements																$ 2,000	$ 2,000		$ 2,000		$ 12,000

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details) - USD ($)		9 Months Ended	12 Months Ended
		Jun. 30, 2023	Sep. 30, 2022
Equity [Abstract]
Number of Options, Beginning Outstanding		1,901,410,519
Weighted-average Exercise Price, Beginning Outstanding		$ 0.0036
Weighted-average Remaining Contractual Term		9 years 1 month 17 days	9 years 10 months 17 days
Outstanding-Aggregate Intrinsic Value, Beginning
Number of Options, Granted
Weighted-average Exercise Price, Granted
Number of Options, Ending Outstanding		1,901,410,519	1,901,410,519
Weighted-average Exercise Price, Ending Outstanding		$ 0.0036	$ 0.0036
Outstanding-Aggregate Intrinsic Value, Ending		$ 0
Number of Options, Exercisable	[1]	1,651,962,645
Weighted-average Exercise Price, Exercisable		$ 0.0036
Weighted-average Remaining Contractual Term, Exercisable		9 years 1 month 17 days
Outstanding-Aggregate Intrinsic Value, Exercisable		$ 0
Number of Options, non vested and expected to vest, beginning balance		547,666,344
Weighted-average Exercise Price, Beginning Outstanding		$ 0.0036
Weighted-average Exercise Price, Granted
Number of Options, Vested during the period		(298,218,470)
Weighted-average Exercise Price, Vested during the period		$ 0.0036
Number of Options, non vested and expected to vest, ending balance		249,447,874	547,666,344
Weighted-average Exercise Price, Ending Outstanding		$ 0.0036	$ 0.0036
Weighted-average Remaining Contractual Term		9 years 1 month 17 days
[1]These vested options are only exercisable upon the company filing an S-8 to register the underlying shares.

SCHEDULE OF WARRANTS (Details)

SCHEDULE OF WARRANTS (Details) - Warrant [Member] - USD ($)	9 Months Ended	12 Months Ended
	Jun. 30, 2023	Sep. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants, Outstanding Beginning balance	1,888,813,005
Weighted Average Exercise Price, Outstanding Beginning balance	$ 0.003
Weighted Average Remaining Contractual Term (Years), Ending Balance Outstanding	5 years 10 days	3 years 3 months 3 days
Aggregate Intrinsic Value, Beginning Balance Outstanding	$ 1,140,362
Number of Warrants Issued in connection with a New Related Party Debentures (see Note 6)	2,608,654,988
Weighted Average Exercise Price, Issued in connection with a New Related Party Debentures (see Note 6)	$ 0.003
Number of Warrants Issued in connection with a New Debentures (see Note 6)	2,567,601,521
Weighted Average Exercise Price, Issued in connection with a New Debentures (see Note 6)	$ 0.003
Number of Warrants Issued to placement agent and consultant in connection with New Related Party and New Debentures (see Note 6)	179,265,305
Weighted Average Exercise Price,Issued to placement agent and consultant in connection with New Related Party and New Debentures (see Note 6)	$ 0.003
Number of Warrants, Outstanding Ending balance	7,244,334,819	1,888,813,005
Weighted Average Exercise Price, Outstanding Ending balance	$ 0.00169	$ 0.003
Aggregate Intrinsic Value, Ending Balance Outstanding	$ 8,393,613	$ 1,140,362
Number of Warrants, Exercisable	7,244,334,819
Weighted Average Exercise Price, Exercisable	$ 0.00169
Weighted Average Remaining Contractual Term (Years), Exercisable	5 years 1 month 9 days
Aggregate Intrinsic Value, Exercisable	$ 8,393,613

STOCKHOLDERS_ DEFICIT (Details

STOCKHOLDERS’ DEFICIT (Details Narrative)																		3 Months Ended					9 Months Ended		12 Months Ended
	Jan. 27, 2023 shares	Nov. 29, 2022 USD ($) $ / shares shares	Aug. 16, 2022 USD ($) $ / shares shares	Jul. 01, 2022 USD ($) $ / shares shares	Jun. 15, 2022 USD ($) $ / shares shares	May 09, 2022 USD ($) $ / shares shares	Apr. 30, 2022 USD ($) $ / shares shares	Apr. 18, 2022 shares	Apr. 05, 2022 USD ($) $ / shares shares	Jan. 31, 2022 USD ($) $ / shares shares	Jan. 27, 2022 USD ($) $ / shares shares	Jan. 26, 2022 USD ($) $ / shares shares	Nov. 01, 2021 USD ($) $ / shares shares	Jul. 30, 2021 USD ($) $ / shares shares	Sep. 15, 2020 $ / shares shares	May 18, 2020 $ / shares shares	Aug. 20, 2015 shares	Jun. 30, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) shares	Jun. 30, 2022 USD ($) shares	Mar. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($)	Jun. 30, 2023 USD ($) $ / shares shares	Jun. 30, 2022 USD ($) shares	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($) $ / shares	Sep. 30, 2020 USD ($)	May 23, 2023 $ / shares	Apr. 22, 2023 shares	Apr. 11, 2023	May 12, 2021 $ / shares	Sep. 24, 2020 $ / shares shares	Sep. 22, 2020 $ / shares shares	Sep. 16, 2020 USD ($) shares
Class of Stock [Line Items]
Common stock, shares authorized				100,000,000,000														100,000,000,000		12,000,000,000			100,000,000,000	12,000,000,000	100,000,000,000							12,000,000,000	6,666,667
Common stock, par value | $ / shares				$ 0.0001														$ 0.0001					$ 0.0001		$ 0.0001			$ 0.001				$ 0.0001	$ 0.0001
Preferred stock, shares authorized																		26,667					26,667		26,667
Preferred stock, par value | $ / shares																		$ 0.0001					$ 0.0001		$ 0.0001
Number of shares conversion of convertible securities		500
Conversion of stock shares converted																									280,475,491
Debt interest rate	10%	10%																												10%
Aggregate investment amount | $
Number of conversion of convertible securities, value | $		$ 1,000,000																	$ (1,618,238)
Dividends payable current and non current | $		$ 33,315
Dividend preferred stock | $																			26,301	$ 39,890	$ 39,452	$ 40,329
Dividends payable | $																		$ 0					0		40,329
Proceeds from convertible debt, net | $																							$ 2,950,011	$ 2,425,000
Number of share authorized																		1,901,410,519					1,901,410,519
Exercise price | $ / shares			$ 0.0036
Expected dividend yield																							0%
Expected volatility																							365.10%
Risk-free interest rate																							2.82%
Stock option expense | $			$ 7,985,924															$ 333,248					$ 1,482,486
Options vested and exercisable																							1,651,962,645
Unvested stock based compensation expense | $																		487,817					$ 487,817
Aggregate intrinsic value | $																		$ 0					$ 0
Exercise price | $ / shares																		$ 0.0036					$ 0.0036		$ 0.0036
Number of warrants issued	298,571,429	16,393,443
New Debentures [Member]
Class of Stock [Line Items]
Debt interest rate		10%
Current Exercise Price [Member]
Class of Stock [Line Items]
Share-based payment arrangement, option, exercise price range, lower range limit | $ / shares		$ 0.00366
Share-based payment arrangement, option, exercise price range,upper range limit | $ / shares		0.00476
New Exercise Price [Member]
Class of Stock [Line Items]
Share-based payment arrangement, option, exercise price range,upper range limit | $ / shares		$ 0.003
Equity Option [Member]
Class of Stock [Line Items]
Exercise price | $ / shares																		$ 0.0025					$ 0.0025
2022 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Number of share authorized			1,901,410,519
First November 2021 [Member]
Class of Stock [Line Items]
Fair value adjustment of warrant | $												$ 34,630	$ 990,048
Number of warrants or rights outstanding												218,579,234	54,644,811
Number of warrants exercise price per share | $ / shares												$ 0.00366	$ 0.00366
Second November 2021 [Member]
Class of Stock [Line Items]
Fair value adjustment of warrant | $												$ 22,429	$ 495,560
Number of warrants or rights outstanding												109,289,616	27,322,406
Number of warrants exercise price per share | $ / shares												$ 0.00366	$ 0.00366
Third November 2021 [Member]
Class of Stock [Line Items]
Fair value adjustment of warrant | $												$ 22,429	$ 495,560
Number of warrants or rights outstanding													27,322,406
Number of warrants exercise price per share | $ / shares												$ 0.00366	$ 0.00366
First January 2022 [Member]
Class of Stock [Line Items]
Fair value adjustment of warrant | $											$ 472,403
Number of warrants or rights outstanding											136,612,022
Number of warrants exercise price per share | $ / shares											$ 0.00366
Second January 2022 [Member]
Class of Stock [Line Items]
Fair value adjustment of warrant | $										$ 469,810
Number of warrants or rights outstanding										136,612,022
Number of warrants exercise price per share | $ / shares										$ 0.00366
First April 2022 [Member]
Class of Stock [Line Items]
Fair value adjustment of warrant | $									$ 89,815
Number of warrants or rights outstanding									4,201,681
Number of warrants exercise price per share | $ / shares									$ 0.00476
Second April 2022 [Member]
Class of Stock [Line Items]
Fair value adjustment of warrant | $							$ 335,593
Number of warrants or rights outstanding							17,857,144
Number of warrants exercise price per share | $ / shares							$ 0.00476
May 2022 [Member]
Class of Stock [Line Items]
Fair value adjustment of warrant | $						$ 178,449
Number of warrants or rights outstanding						42,016,808
Number of warrants exercise price per share | $ / shares						$ 0.00476
June 2022 [Member]
Class of Stock [Line Items]
Fair value adjustment of warrant | $					$ 5,924
Number of warrants or rights outstanding					2,100,840
Number of warrants exercise price per share | $ / shares					$ 0.00476
July 2022 [Member]
Class of Stock [Line Items]
Fair value adjustment of warrant | $				$ 8,190
Number of warrants or rights outstanding				2,100,840
Number of warrants exercise price per share | $ / shares				$ 0.00476
First November Two Thousand And Twenty One [Member]
Class of Stock [Line Items]
Number of warrants or rights outstanding		385,441,138
Number of warrants exercise price per share | $ / shares		$ 0.003
Second November Two Thousand And Twenty One [Member]
Class of Stock [Line Items]
Number of warrants or rights outstanding		566,406,072
Number of warrants exercise price per share | $ / shares		$ 0.003
Share-based payment arrangement, option, exercise price range, lower range limit | $ / shares		0.00366
Share-based payment arrangement, option, exercise price range,upper range limit | $ / shares		0.00476
Second November Two Thousand And Twenty One [Member] | New Exercise Price [Member]
Class of Stock [Line Items]
Share-based payment arrangement, option, exercise price range,upper range limit | $ / shares		$ 0.003
Equity Option [Member]
Class of Stock [Line Items]
Common stock capital shares reserved for future issuance								1,915,000,000
Fair market value, percentage								110%
Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Dividends payable current and non current | $		$ 464,992
Number of warrants exercise price per share | $ / shares													$ 0.00366
Securities Exchange Agreements [Member]
Class of Stock [Line Items]
Number of warrants or rights outstanding		2,608,654,988
Warrant reason for issuing, descriptions		The New Related Party Warrants and April 2023 Related Party Warrant are exercisable for five years and six months from the earlier of the maturity date of the New Related Party Debentures and the closing of the Qualified Financing, at an exercise price equal to (i) in the event that a Qualified Offering is consummated prior to the exercise of the New Related Party Warrant and April 2023 Related Party Warrant, the price per share at which the Qualified Offering is made (“Qualified Offering Price”), or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice. If there is no effective registration statement covering the resale of the shares underlying the New Related Party Warrants and April 2023 Related Party Warrant within 180 days following the closing of the Qualified Offering: (i) exercise may be via cashless exercise, and (ii) 5% additional Warrants will be issued by the Company to the holders for any portion of each month without such effective registration statement, up to a maximum of 25%.
Securities Exchange Agreements [Member] | New Debentures [Member]
Class of Stock [Line Items]
Number of warrants or rights outstanding		2,567,601,521
Placement Agency Agreement [Member]
Class of Stock [Line Items]
Number of warrants issued																		124,489,795					124,489,795
Purchase Agreement [Member]
Class of Stock [Line Items]
Number of warrants issued	38,775,510
Purchase Agreement [Member] | Related Party [Member]
Class of Stock [Line Items]
Number of warrants issued																													44,314,286
Purchase Agreement [Member] | New Debentures [Member]
Class of Stock [Line Items]
Number of warrants issued	298,571,429
Warrant reason for issuing, descriptions	The Warrants are exercisable for five years and six months from the earlier of the maturity date of the New Debentures and the closing of the Qualified Financing, at an exercise price equal to (i) in the event that a Qualified Offering is consummated prior to the exercise of the Warrant, the Qualified Offering Price, or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice. If there is no effective registration statement covering the resale of the shares underlying the Warrants within 180 days following the closing of the Qualified Offering: (i) exercise may be via cashless exercise, and (ii) 5% additional Warrants will be issued by the Company to the holders for any portion of each month without such effective registration statement, up to a maximum of 25%.
Common Stock [Member]
Class of Stock [Line Items]
Number of shares conversion of convertible securities																				125,000,000	163,637,529
Number of conversion of convertible securities, value | $																				$ 12,500	$ 16,364
Dividend preferred stock | $
Preferred Stock [Member]
Class of Stock [Line Items]
Number of conversion of convertible securities, value | $
Dividend preferred stock | $
Warrant [Member]
Class of Stock [Line Items]
Share based compensation, New related party debentures																							2,608,654,988
Warrant [Member] | Securities Exchange Agreements [Member]
Class of Stock [Line Items]
Share based compensation, New related party debentures																							2,564,340,702
Warrant reason for issuing, descriptions																							in the event that a Qualified Offering is consummated prior to the exercise of the Warrant, the Qualified Offering Price, or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice.
Investors [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Proceeds from convertible debt, net | $														$ 1,000,000
Investors [Member] | Warrant [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Number of shares conversion of convertible securities														63,897,764
Proceeds from convertible debt, net | $														$ 957,192
Number of warrants exercise price per share | $ / shares																															$ 0.00313
Investors [Member] | Warrant [Member] | Securities Exchange Agreements [Member]
Class of Stock [Line Items]
Share based compensation, New related party debentures																							2,269,030,092
Warrant reason for issuing, descriptions																							in the event that a Qualified Offering is consummated prior to the exercise of the Warrant, the Qualified Offering Price, or (ii) in the event that no Qualified Offering has been consummated, the lower of: (A) $0.003 per share and (B) an amount equal to 70% of the average of the VWAP (or 50% of the average of the VWAP if an event of default has occurred and has not been cured) for the Common Stock over the ten Trading Days preceding the date of the delivery of the applicable exercise notice.
Two Consultants [Member] | Warrant [Member]
Class of Stock [Line Items]
Fair value adjustment of warrant | $										$ 54,595
Number of warrants exercise price per share | $ / shares										$ 0.00366
Shares issued										16,393,443
Consultant [Member] | Placement Agency Agreement [Member]
Class of Stock [Line Items]
Number of warrants issued																		16,000,000					16,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Capital units authorized																	1,333
Preferred stock, shares authorized																	26,667	1,333					1,333		1,333
Stockholder voting rights																	500
Preferred stock, shares issued																		667					667		667
Preferred stock, shares outstanding																		667					667		667
Preferred stock, par value | $ / shares																		$ 0.0001					$ 0.0001		$ 0.0001
Series A Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Number of shares conversion of convertible securities
Series A Preferred Stock [Member] | Board of Directors [Member]
Class of Stock [Line Items]
Preferred stock, shares issued																		667					667		667
Preferred stock, shares outstanding																		667					667		667
Series C-1 Preferred Stock [Member]
Class of Stock [Line Items]
Capital units authorized																3,000
Preferred stock, shares authorized																		3,000					3,000		3,000
Preferred stock, shares issued																		141					141		1,043
Preferred stock, shares outstanding																		141					141		1,043
Preferred stock, par value | $ / shares																$ 0.0001		$ 0.0001					$ 0.0001		$ 0.0001
Series C-1 Preferred Stock [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Number of shares conversion of convertible securities		902
Stock issued during period, value, conversion of units | $		$ 372,303
Series C-1 Preferred Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Conversion price | $ / shares																0.0275
Series C-1 Preferred Stock [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion price | $ / shares																$ 0.0275
Conversion percentage																0.80
Common stock outstanding, percentage																4.99%
Number of shares conversion of convertible securities																									288,637,529
Series C-1 Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Number of shares conversion of convertible securities																			(902)	(833)	(1,090)				1,923
Series C-1 Preferred Stock [Member] | Board of Directors [Member]
Class of Stock [Line Items]
Preferred stock, par value | $ / shares																$ 4,128.42
Series C-2 Preferred Stock [Member]
Class of Stock [Line Items]
Capital units authorized																6,000
Preferred stock, shares authorized																		6,000					6,000		6,000
Preferred stock, shares issued																									3,037
Preferred stock, shares outstanding																									3,037
Preferred stock, par value | $ / shares																$ 0.0001		$ 0.0001					$ 0.0001		$ 0.0001
Conversion price | $ / shares																$ 0.00275
Conversion percentage																0.80
Common stock outstanding, percentage																4.99%
Conversion of stock shares converted																									1,880
Series C-2 Preferred Stock [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Number of shares conversion of convertible securities		3,037
Stock issued during period, value, conversion of units | $		$ 1,245,935
Series C-2 Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Number of shares conversion of convertible securities																			(3,037)
Series C-2 Preferred Stock [Member] | Board of Directors [Member]
Class of Stock [Line Items]
Preferred stock, par value | $ / shares																$ 410.27
Series E Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized															2,000
Preferred stock, par value | $ / shares															$ 0.0001
Preferred stock, stated value | $ / shares															$ 2,000
Debt interest rate															8%
Preferred stock conversion description															Each share of Series E Preferred Stock is convertible into shares of common stock any time after the initial issuance date at the conversion price which is the lesser of: (i) $0.00375 or (ii) 75% of the average closing price of the common stock during the prior five trading days on the principal market, subject to adjustment as provided in the Series E Certificate of Designation including a price protection provision for offerings below the conversion price, provided, however, the conversion price shall never be less than $0.0021. The number of shares of common stock issuable upon conversion shall be determined by multiplying the number of outstanding shares by the stated value per share of $2,000 plus accrued dividends and dividing that number by the conversion price.
Public offering, description															In connection with, (i) a Change of Control of the Company or (ii) on the closing of, a Qualified Public Offering by the Company, 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 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. However, the conversion price shall never be less than $0.0021. If a closing of a Change of Control transaction or a Qualified Public Offering occurs, such automatic conversion of all of the outstanding shares of Series E shall be deemed to have been converted into shares of Common Stock immediately prior to the closing of such transaction or Qualified Public Offering.
Temporary equity, shares issued																									1,000
Aggregate investment amount | $																									$ 2,000,000
Beneficial conversion feature amount | $																											$ 2,000,000
Dividend preferred stock | $																							$ 26,301	119,671
Temporary equity, shares outstanding																									1,000
Series E Preferred Stock [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized		1,000
Number of shares conversion of convertible securities		1,000
Temporary equity, shares issued																																		1,000
Aggregate investment amount | $																																		$ 2,000,000
Number of conversion of convertible securities, value | $		$ 2,000,000
Dividends payable current and non current | $		$ 66,630
Series E Preferred Stock [Member] | Minimum [Member]
Class of Stock [Line Items]
Conversion price | $ / shares																										$ 0.00375
Series E Preferred Stock [Member] | Maximum [Member]
Class of Stock [Line Items]
Conversion price | $ / shares																										$ 0.00313
Series F Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized		500												1,000
Preferred stock, par value | $ / shares														$ 0.0001
Preferred stock, stated value | $ / shares														$ 2,000
Debt interest rate														8%
Preferred stock conversion description														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 Company or (ii) on the closing of, a Qualified Public Offering by the Company, 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.
Temporary equity, shares issued																									500
Aggregate investment amount | $																									$ 1,000,000
Dividend preferred stock | $																							13,151	$ 59,836
Dividends payable | $																		$ 0					$ 0		$ 20,164
Temporary equity, shares outstanding																									500
Beneficial conversion feature amount | $																										$ 42,808
Number of warrants exercise price per share | $ / shares		$ 0.003
Number of warrants issued		63,897,764
Series F Preferred Stock [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Dividends payable current and non current | $		$ 33,315
Series F Preferred Stock [Member] | Preferred Stock [Member]
Class of Stock [Line Items]
Temporary equity, shares issued																		0					0		500
Temporary equity, shares outstanding																		0					0		500
Series F Preferred Stock [Member] | Investors [Member] | Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Preferred stock, par value | $ / shares														$ 2,000
Preferred stock conversion description														The number of shares of common stock issuable upon conversion of the Series F Preferred is determined by dividing the stated value of the number of shares being converted, plus any accrued and unpaid dividends, by the lesser of: (i) $0.00313 and (ii) 75% of the average closing price of the Company’s common stock during the prior five trading days; provided, however, the conversion price shall never be less than $0.0016. In addition, the investor was issued a Warrant to purchase an amount of common stock equal to 20% of the shares of common stock issuable upon conversion of the Series F Preferred at an exercise price of $0.00313 per share (subject to adjustment as provided therein) until July 30, 2026. The Warrants are exercisable for cash at any time. The 63,897,764 Warrant was valued using the relative fair value method at $957,192 and the Series F Preferred stock had a grant date fair value $42,808 which was recorded as a BCF.
Beneficial conversion feature amount | $														$ 957,192
Sale of stock shares issued in transaction														500
Proceeds from convertible debt, net | $														$ 42,808
Interest rate, percentage														8%
Fair value adjustment of warrant | $														$ 957,192

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative)

1 Months Ended

9 Months Ended

12 Months Ended

May 05, 2023 USD ($)

Dec. 05, 2022 USD ($) shares

Aug. 16, 2022 $ / shares shares

Dec. 31, 2021 USD ($)

Dec. 10, 2021 USD ($)

Jun. 10, 2021 ft²

Jan. 01, 2021 USD ($)

Sep. 24, 2020 USD ($) $ / shares

Jul. 05, 2020 USD ($) $ / shares shares

Jun. 05, 2020 USD ($) $ / shares shares

Mar. 31, 2023 USD ($)

Dec. 31, 2019

Mar. 31, 2018 USD ($)

Sep. 30, 2006 USD ($)

Jun. 30, 2023 USD ($) $ / shares shares

Sep. 30, 2022 USD ($) $ / shares shares

May 23, 2023 $ / shares

Jul. 01, 2022 $ / shares

Sep. 22, 2020 $ / shares

Sep. 30, 2017 USD ($) shares

Loss Contingencies [Line Items]

Stock options granted | shares

Stock options aggregate | shares

1,901,410,519

1,901,410,519

Accrued consulting fees

$ 2,000

$ 12,000

Consideration liability

83,840

78,440

Notes payables

40,000

40,000

Accrued interest payable

$ 43,840

$ 38,440

Litigation settlement number of shares | shares

200,000

Litigation settlement shares, value

$ 2,000

Common stock, par value | $ / shares

$ 0.0001

$ 0.0001

$ 0.0001

$ 0.001

$ 0.0001

$ 0.0001

IMAC [Member]

Loss Contingencies [Line Items]

Percentage of shares acquired

85%

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 director compensation

$ 237,500

$ 192,500

Consulting Agreement [Member]

Loss Contingencies [Line Items]

Compensation fees

$ 2,000

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

Loss Contingencies [Line Items]

Royalty expense

$ 50,000

Revenue percentage

1.50%

Advance royalties

2,781

2,443

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

Loss Contingencies [Line Items]

Revenue percentage

15%

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

Loss Contingencies [Line Items]

Royalty expense

$ 1,000

Revenue percentage

300%

Advance royalties

0

Non refundable minimum annual royalty

$ 5,000

License Agreement [Member] | Vanderbilt License Agreement [Member]

Loss Contingencies [Line Items]

Royalty expense

$ 5,556

Advance royalties

0

License Agreement [Member] | Minimum [Member] | Vanderbilt License Agreement [Member]

Loss Contingencies [Line Items]

Revenue percentage

0.25%

License Agreement [Member] | Maximum [Member] | Vanderbilt License Agreement [Member]

Loss Contingencies [Line Items]

Revenue percentage

2%

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

Loss Contingencies [Line Items]

Revenue percentage

10%

Lease Agreements [Member]

Loss Contingencies [Line Items]

Lessee operating lease description

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

Lease Amendment [Member]

Loss Contingencies [Line Items]

Rentable square feet | ft²

4,734

Monthly rent, description

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

Dr. Michael Ruxin [Member]

Loss Contingencies [Line Items]

Annual base salary

200,000

$ 112,500

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

Loss Contingencies [Line Items]

Salaries

$ 300,000

Annual decretionary bonus percentage

150%

Dr. Michael Ruxin [Member] | Ruxin Employment Agreement [Member] | 2022 Equity Incentive Plan [Member]

Loss Contingencies [Line Items]

Restricted stock, shares | shares

49,047,059

420,691,653

Stock options granted | shares

420,691,653

Stock options aggregate | shares

469,738,712

Stock options exercise price | $ / shares

$ 0.0036

Dr. Michael Ruxin [Member] | Ruxin Employment Agreement [Member] | 2022 Equity Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member]

Loss Contingencies [Line Items]

Restricted stock, shares | shares

49,047,059

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

Loss Contingencies [Line Items]

Salaries

$ 60,000

Jeffrey Busch [Member] | Busch Employment Agreement [Member]. | 2020 Equity Incentive Plan [Member]

Loss Contingencies [Line Items]

Stock options exercise price | $ / shares

$ 0.0036

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

Loss Contingencies [Line Items]

Restricted stock, shares | shares

49,047,059

49,047,059

Stock options aggregate | shares

469,738,712

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

Loss Contingencies [Line Items]

Stock options granted | shares

420,691,653

420,691,653

Thomas E Chilcott, III [Member]

Loss Contingencies [Line Items]

Deferred compensation arrangements overall description

The Board also approved two new bonuses for which Mr. Chilcott was 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. On December 6, 2022, the Board approved a bonus compensation plan pursuant to which Thomas E. Chilcott, III, the Company’s Chief Financial Officer, was eligible for: (i) a $150,000 bonus payable upon the successful filing of the Company’s report on Form 10-K for the annual period ended September 30, 2022 (the “Annual Report “) on or before December 29, 2022; or (ii) a $100,000 bonus payable upon the successful filing of the Company’s Annual Report on or before January 13, 2023 (collectively, the “Bonus”)

Thomas E Chilcott, III [Member] | Minimum [Member]

Loss Contingencies [Line Items]

Salaries

$ 150,000

Annual base salary

$ 225,000

Thomas E Chilcott, III [Member] | Maximum [Member]

Loss Contingencies [Line Items]

Salaries

$ 300,000

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

Loss Contingencies [Line Items]

Salaries

$ 225,000

Stock options exercise price | $ / shares

$ 0.0036

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 which were granted on August 16, 2022 with an exercise price of $0.0036 and an expiration date of August 15, 2032 and subject to vesting terms

Zaslavsky [Member]

Loss Contingencies [Line Items]

Salaries

$ 400,000

Base salary percentage

35%

Zaslavsky [Member] | Share-Based Payment Arrangement, Option [Member]

Loss Contingencies [Line Items]

Sharebased compensation available for grant | shares

150,000,000

Vesting percentage

20%

Kucharchuk [Member]

Loss Contingencies [Line Items]

Salaries

$ 180,000

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

Loss Contingencies [Line Items]

Compensation fees

$ 2,000

Payments for fees

$ 1,500

Consultant [Member] | Scientific Advisory Board Service Agreement [Member] | 2022 Equity Incentive Plan [Member]

Loss Contingencies [Line Items]

Stock options granted | shares

88,786,943

Stock options exercise price | $ / shares

$ 0.0036

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

Loss Contingencies [Line Items]

Compensation fees

$ 272

Consultant [Member] | Pathology Advisory Board Service Agreement [Member] | 2022 Equity Incentive Plan [Member]

Loss Contingencies [Line Items]

Stock options granted | shares

77,972,192

Stock options exercise price | $ / shares

$ 0.0036

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jul. 28, 2023	Jul. 14, 2023	May 04, 2023	Apr. 26, 2021	Aug. 16, 2023	Jun. 30, 2023	Apr. 11, 2023	Jan. 27, 2023	Nov. 29, 2022	Sep. 30, 2022
Subsequent Event [Line Items]
Debt instrument, face amount						$ 8,986,605	$ 17,961,798	$ 17,961,798	$ 17,961,798	$ 2,475,000
Interest rate							10%	10%	10%
Promissory Note Agreement [Member]
Subsequent Event [Line Items]
Proceeds from issuance of debt			$ 100,000	$ 100,000
Subsequent Event [Member] | Chief Medical Officer Consulting Agreement [Member]
Subsequent Event [Line Items]
Related party transaction, description		(a) the Company shall pay Dr, Ruxin compensation equal to $10,000 per month, (b) the Company shall amend the Dr. Ruxin’s existing option award agreement so that upon a “Separation from Service” instead of having 3 months to exercise the options, Dr. Ruxin’s options shall be exercisable until their expiration date and (c) the Company shall issue Dr. Ruxin options to purchase shares of the Company’s common stock in accordance with the Company’s newly planned Equity Incentive Plan, according to the standard amounts awarded to Chief Medical Officers, as well as taking into consideration the past 5 years of service to the company as is planned for current employees, subject to Board approval. This Agreement commenced on July 14, 2023 and will continue for one year and will be brought to the Board of Directors annually for renewal approval based on prior year performance metrics and then for subsequent one-year periods if not terminated 60 days prior to renewa
Share based compensation		$ 10,000
Subsequent Event [Member] | Promissory Note Agreement [Member]
Subsequent Event [Line Items]
Debt instrument, face amount	$ 439,590
Proceeds from issuance of debt	$ 439,590
Interest rate	6%
Conversion price					$ 0.00313
Subsequent Event [Member] | Convertible Secured Promissory Note [Member]
Subsequent Event [Line Items]
Debt instrument, face amount					$ 2,560,500
Subsequent Event [Member] | IMAC Note Agreement [Member]
Subsequent Event [Line Items]
Interest rate					6%