Creative Waste Solutions (CWSS) 10-Q 12 Oct 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2016	Sep. 22, 2016
Document And Entity Information
Entity Registrant Name	CREATIVE WASTE SOLUTIONS, INC.
Entity Central Index Key	1,385,329
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity's Reporting Status Current	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		5,764,722
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,016

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2016	Sep. 30, 2015
Current Assets:
Cash	$ 1,110	$ 209
Accounts receivable	41,574
Total current assets	42,684	209
Customer lists, net	357,292
Total assets	399,976	209
Current Liabilities:
Accounts payable and accrued expenses	156,947	114,521
Convertible debentures, related parties	224,896	224,896
Convertible debentures	18,912	18,912
Note payable	188,489	141,989
Advances - related parties	55,746	55,746
Derivative liability	1,467,799	4,152,164
Total current liabilities	2,112,789	4,708,228
Total liabilities	2,112,789	4,708,228
Stockholders' deficit:
Preferred Stock; $.001 value 5,000,000 shares authorized, none issued and outstanding
Common Stock; $.001 par value, 225,000,000 authorized 3,846,840 and 3,436,840 shares issued and outstanding	3,847	3,437
Additional paid-in capital	2,690,865	2,281,275
Accumulated deficit	(4,407,525)	(6,992,731)
Total stockholders' deficit	(1,712,813)	(4,708,019)
Total liabilities and stockholders' deficit	$ 399,976	$ 209

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2016	Sep. 30, 2015
Stockholders' Equity (Deficit)
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	225,000,000	225,000,000
Common stock, shares issued	3,846,840	3,436,840
Common stock, shares outstanding	3,846,840	3,436,840

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Condensed Consolidated Statements Of Operations
Sales	$ 88,378		$ 88,378
Cost of goods sold	65,526		65,526
Gross profit	22,852		22,852
Operating Expenses:
General and administrative	73,987	21,220	100,063	144,911
Loss from operations	(51,135)	(21,220)	(77,211)	(144,911)
Other income (expenses):
Gain (loss) on derivative liability	(22,964)	3,243	2,684,365	(106,105)
Interest expense	(7,837)	(5,785)	(21,948)	(47,403)
Gain on settlement of accounts payable				9,015
Total other income (expenses)	(30,801)	(2,542)	2,662,417	(144,493)
Net income (loss) from continuing operations	(81,936)	(23,762)	2,585,206	(289,404)
Net loss from discontinued operations		(3,942)		(3,942)
Net income (loss)	$ (81,936)	$ (27,704)	$ 2,585,206	$ (293,346)
Basic earnings (loss) per common share
Continuing operations	$ (0.02)	$ (0.01)	$ 0.73	$ (0.09)
Discontinued operations		0		0
Total	(0.02)	(0.01)	0.73	(0.09)
Diluted loss per common share
Continuing operations	(0.02)	(0.01)	(0.02)	(0.09)
Discontinued operations		0		0
Total	$ (0.02)	$ (0.01)	$ (0.02)	$ (0.09)
Basic weighted average shares outstanding	3,791,071	3,436,840	3,554,486	3,092,170
Diluted weighted average shares outstanding	3,791,071	3,436,840	6,328,272	3,092,170

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
CASH FLOW FROM OPERATING ACTIVITIES
Net income (loss) from continuing operations	$ 2,585,206	$ (289,404)
Net (loss) from discontinued operations		(3,942)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Stock based compensation		73,500
(Gain) loss in fair value of derivative liability	(2,684,365)	106,105
Amoritzation of intangible assets	17,708
Gain on settlement of accounts payable		(9,015)
Amortization of beneficial conversion feature		29,841
Changes in operating assets and liabilities
Accounts receivable	(41,574)
Accounts payable and accrued expense	42,426	65,504
NET CASH USED IN OPERATING ACTIVITIES	(80,599)	(27,411)
CASH FLOW FROM INVESTING ACTIVITIES
Acquisition of businesses	(325,000)
Investment in assets held for sale		(80,000)
NET CASH USED IN INVESTING ACTIVITIES	(325,000)	(80,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from note payable	46,500	60,500
Proceeds from the sale of common stock	360,000
Proceeds from advances- related parity		46,950
NET CASH PROVIDED BY FINANCING ACTIVITIES	406,500	107,450
Net increase (decrease) in cash	901	39
Cash, beginning of period	209	24
Cash, end of period	1,110	63
SUPPLEMENTAL CASH FLOWS INFORMATION
Interest paid
Income taxes paid
SUPPLEMENTAL NON CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued for acquisition	50,000
Common stock issued for settlement of accounts payable		3,150
Common stock issued for debt		22,166
Discount for beneficial conversion feature		$ 29,841

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION	Creative Waste Solutions, Inc. (formerly Silverstar Resources, Inc.) (the "Company") was incorporated under the laws of the State of Nevada on December 5, 2003. On June 23, 2016, the Company’s Board of Directors approved of a change of name from Silverstar Resources, Inc. to Creative Waste Solutions Inc. On April 7, 2016, the Company entered into a membership purchase agreement with Creative Waste Solutions, LLC, a Florida limited liability corporation (“Creative”) whereby the Company purchased 100% of the membership interest for $25,000 (see Note 11). On May 22, 2016, the Company entered into a stock purchase agreement with Florida based, Integrated Waste Transportation Services, Inc. ("Integrated"). Pursuant to the agreement, the Company acquired 100% of the outstanding equity of Integrated in exchange for $300,000 and 50,000 Shares of common stock of the Company (see Note 11).

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
NOTE 2 - BASIS OF PRESENTATION	The accompanying unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission (SEC), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s September 30, 2015 Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the most recent fiscal year end September 30, 2015 as reported on Form 10-K, have been omitted. Principles of Consolidation The condensed consolidated financial statements of the Company include the Company and its wholly-owned subsidiaries, 1030029 Ltd., Creative and Integrated. The operations of Creative and Integrated have only been consolidated since their respective dates of acquisition of April 7, 2016 and May 22, 2016. All material intercompany balances and transactions have been eliminated. Accounts Receivable The Company grants credit to customers under credit terms that it believes are customary in the industry and does not require collateral to support customer receivables. The Company evaluates its provision for an allowance for doubtful collections, which is based upon a review of outstanding receivables, historical collection information, and existing economic conditions. Delinquent receivables are written off based on individual credit evaluation and specific circumstances of the customer. At June 30, 2016, the Company’s allowance for doubtful accounts was $0. Revenue Recognition The Company recognizes revenue from waste removal services it provides to its customers. The Company’s revenue recognition policies comply with FASB ASC Topic 605. Revenue is recognized at the time the waste removal services is completed, when a formal arrangement exists, the price is fixed or determinable, the service is completed, no other significant obligations of the Company exist and collectability is reasonably assured.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
NOTE 3 - GOING CONCERN	As shown in the accompanying financial statements, the Company has an accumulated deficit of $4,407,525 as of June 30, 2016. Unless the Company is able to attain profitability and increases in stockholders' equity, these conditions raise substantial doubt as to the Company's ability to continue as a going concern. The condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The Company continues to review its expense structure in an attempt to reduce operating costs. The Company's expenses are planned to decrease, which would result in an improvement to its results of operations.

CUSTOMER LISTS

CUSTOMER LISTS	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
NOTE 4 - CUSTOMER LISTS	In connection with the acquisitions of Creative and Integrated on April 7, 2016 and May 22, 2016, respectively, the Company acquired customer lists valued at $25,000 and $350,000, respectively. The customer lists are being amortized over 24 months. During the period ended June 30, 2016, the Company recognized $17,708 of amortization expenses. Amortization expense for the twelve months ended June 30, 2017 and 2018 will be $187,500 and $169,792, respectively.

CONVERTIBLE DEBENTURES - RELATE

CONVERTIBLE DEBENTURES - RELATED PARTIES	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
NOTE 5 - CONVERTIBLE DEBENTURES - RELATED PARTIES	On January 15, 2015 the Company amended the convertible debenture with the principal of $75,754 of a related party so that the debenture became anti-dilutive with a conversion price set at $0.35 regardless of any forward or reverse splits in the Company's common stock. On February 23, 2015 a shareholder holding a debenture with a principal balance of $75,754 and other advances to the Company of $149,142 of which $24,328 was borrowed during September 30, 2015 and $124,814 was the outstanding balance at September 30, 2014 made demand for payment of the total amounts owed including interest. The Company was not able to pay the outstanding balances. The Company and shareholder came to an agreement that the shareholder could convert his $75,754 convertible note payable and interest at $0.15 and the advances of $149,142 plus further advances up to $150,000 at a 15% discount to the closing price as of date of the agreement or $0.15 per share. The shareholder agreed to advance an additional $50,000 to the Company to acquire assets for the Company. The $50,000 is not convertible and is accounted for as advances due to related party see Note 6. The change is terms of the $75,754 convertible note created derivative liability and required the Company to record fair value at the inception of the derivative and for each subsequent reporting period. The fair value of the embedded derivatives at inception was determined using the Black Scholes based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 298%, (3) weighted average risk-free interest rate of 0.26%, (4) expected life of 1.31 years, and (5) estimated fair value of the Company's common stock is $2.00. The fair value calculated as of June 30, 2016 was $1,467,799. During the nine months June 30, 2016 the change in fair value of $2,684,365 resulted in a gain reflected in the statement of operations. The addition of a conversion feature for the advances of $149,142 created a beneficial conversion feature as of September 30, 2015 of $149,142. Due to the advances having no terms and being due on demand, this amount was expensed as interest expense for the year ended September 30, 2015. As of June 30, 2016 and September 30, 2015, the amount due under the convertible debentures to related party was $224,896 and $224,896 respectively.

CONVERTIBLE DEBENTURES

CONVERTIBLE DEBENTURES	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
NOTE 6 - CONVERTIBLE DEBENTURES	As of June 30, 2016 and September 30, 2015 the amount of convertible debt outstanding was $18,912 and $18,912, respectively. The convertible debenture is convertible into shares of common stock at $0.0125 per share. On July 15, 2016, the Company converted this convertible debenture plus $4,162 of accrued interest into 1,845,882 shares of the Company’s common stock.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
NOTE 7 - NOTES PAYABLE	On June 2, 2014 the Company issued a long term note payable for $81,989 to an entity for advances on work completed on the Company's Ahbau Lake mining property in British Columbia, Canada. The note is unsecured, and bears interest at 10% per year and matures in one year at which time all principal and interest is due and payable. As of June 30, 2016 and September 30, 2015 the outstanding balance of was $81,989 and $81,989, respectively. On April 2, 2015 the Company issued a $60,000 one year note bearing interest of 9% as part of the acquisition of the working interest in the Alberta oil and gas property. As of June 30, 2016 and September 30, 2015 the outstanding balance of was $60,000 and $60,000, respectively. On December 29, 2015 the Company issued a $17,500 note payable bearing interest of 6% to an unrelated party. The proceeds of the note were used for working capital. On April 4, 2016 the Company issued a $29,000 note payable bearing interest of 10% to an unrelated party. The proceeds of the note were used for working capital.

ADVANCES - RELATED PARTIES

ADVANCES - RELATED PARTIES	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
NOTE 8 - ADVANCES - RELATED PARTIES	During the year ended September 30, 2015 an officer and director and a related party shareholder of the Company advanced $68,630 in cash, paid $5,748 for interest on behalf of the Company and came to an agreement that $24,398 would be convertible and borrowed $123,853 during the year ended September 30, 2014 to the Company by paying certain Company expenses or to pay its expenses. During the year ended September 30, 2015, $149,212 of the total advances was converted into a convertible debenture. As of June 30, 2016 and September 30, 2015 the total amount due to the related parties under these advances were $55,746 and $55,746, respectively. The advances are unsecured, do not have a term and carry no interest rate.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Note 9 - DERIVATIVE INSTRUMENTS	During the year ended September 30, 2015 the Company changed the conversion features on a convertible instrument that require liability classification under ASC 815. These instruments are measured at fair value at the end of each reporting period. (See Note 4). As defined in FASB ASC 820, fair value is 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 (exit price). The Company utilized the market data of similar entities in its industry or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. FASB ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. 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 - Quoted prices are available in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 1 primarily consists of financial instruments such as exchange-traded derivatives, marketable securities and listed equities · Level 2 - Pricing inputs are other than quoted prices in active markets included in level 1, which are either directly or indirectly observable as of the reported date and includes those financial instruments that are valued using models or other valuation methodologies. These models are primarily industry-standard models that consider various assumptions, including quoted forward prices for commodities, time value, volatility factors, and current market and contractual prices for the underlying instruments, as well as other relevant economic measures. Substantially all of these assumptions are observable in the marketplace throughout the full term of the instrument, can be derived from observable data or are supported by observable levels at which transactions are executed in the marketplace. Instruments in this category generally include non-exchange-traded derivatives such as commodity swaps, interest rate swaps, options and collars. · Level 3 - Pricing inputs include significant inputs that are generally less observable from objective sources. These inputs may be used with internally developed methodologies that result in management’s best estimate of fair value. The following table sets forth by level within the fair value hierarchy the Company’s financial assets and liabilities that were accounted for at fair value as of June 30, 2016 and September 30, 2015: Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Derivative liabilities at June 30, 2016 $ - $ - $ 1,467,799 $ 1,467,799 Derivative liabilities at September 30, 2015 $ - $ - $ 4,152,164 $ 4,152,164 The below table represents the change in the fair value of the derivative liabilities during the nine months June 30, 2016: Fair value of derivatives, September 30, 2015 $ 4,152,164 Change in fair value of derivative liability - gain (2,684,365 ) Fair value of derivatives, June 30, 2016 $ 1,467,799

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Note 10 - EARNINGS (LOSS) PER SHARE	Earnings (loss) per share is calculated using the weighted average number of shares of common stock outstanding during the applicable period. Basic weighted average common shares outstanding is computed using the weighted average shares outstanding during the period. Diluted earnings (loss) per share is computed using the weighted average number of common shares outstanding and if dilutive, potential common shares outstanding during the period. Potential common shares consist of the additional common shares issuable upon the conversion of convertible debentures. The potential dilutive effect of convertible debentures is shown below. The following table presents the computation of basic and diluted earnings (loss) per share: Three Months Ended June 30, Nine Months Ended June 30, 2016 2015 2016 2015 Basic Net income (loss) $ (81,936) $ (27,704) $ 2,585,206 $ (293,346) Weighted average common shares outstanding 3,791,071 3,436,840 3,554,486 3,092,170 Basic earnings (loss) per share $ (0.02) $ (0.01) $ 0.73 $ (0.09) Diluted Net income (loss) $ (81,936 ) $ (27,704 ) $ 2,585,206 $ (293,346 ) Subtract: Interest expense for convertible debentures - - (10,519 ) - Subtract: Change in derivative liability - - (2,684,365 ) - Net income (loss) applicable for diluted earnings (loss) per share $ (81,936) $ (27,704) $ (109,678) $ (293,346) Weighted average common shares outstanding 3,791,071 3,436,840 3,554,486 3,092,170 Add: Shares issued upon conversion of convertible debentures - - 2,773,786 - Assumed weighted average common shares outstanding 3,791,071 3,436,840 6,328,272 3,092,170 Diluted earnings (loss) per share $ (0.02) $ (0.01) $ (0.02) $ (0.09)

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Note 11 - ACQUISITIONS	On April 7, 2016, the Company entered into a membership purchase agreement with Creative whereby the Company purchased 100% of the membership interest for $25,000. On May 22, 2016, the "Company entered into a stock purchase agreement with Integrated. Pursuant to the agreement, the Company acquired 100% of the outstanding equity of Integrated in exchange for $300,000 and 50,000 shares of common stock of the Company. The common stock was valued at $1.00 per shares which was the closing price of the Company’s common stock on May 22, 2016. The Company purchased both Creative and Integrated to integrate itself in the waste management business in southeastern region of the United States. The transactions are accounted for as business combinations in accordance with ASC 805. A summary of the purchase price allocations at fair value is below. Creative Integrated Customer lists $ 25,000 $ 350,000 Purchase price $ 25,000 $ 350,000 The customer lists are being amortized over 24 months. The revenue from the acquisition of Creative and Integrated included in the results of operations from their respective dates of acquisition to June 30, 2016 was $14,195 and $74,183, respectively. The unaudited pro forma information showing the operating results as if both acquisitions took place on October 1, 2014 is not currently available.

SUBSEQUENT EVENT

SUBSEQUENT EVENT	9 Months Ended
	Jun. 30, 2016
Notes to Financial Statements
Note 12 - SUBSEQUENT EVENT	On July 15, 2016, the Company converted a convertible debenture of $18,912 plus $4,162 of accrued interest into 1,845,882 shares of the Company’s common stock. On August 26, 2016, the Company purchased certain assets of Florida based Easy Disposal, Inc., for an aggregate amount of $380,000 which includes 50,000 shares of common stock of the Company, valued at $2.00 per share and the remainder in cash. The Company paid for this acquisition by issuing unsecured notes payable in the aggregate amount of $300,000 that bear interest at 10% per annum and are payable upon demand. Subsequent to June 30, 2016, the Company issued 27,000 shares of common stock for $27,000.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Jun. 30, 2016
Basis Of Presentation Policies
Principles of Consolidation	The condensed consolidated financial statements of the Company include the Company and its wholly-owned subsidiaries, 1030029 Ltd., Creative and Integrated. The operations of Creative and Integrated have only been consolidated since their respective dates of acquisition of April 7, 2016 and May 22, 2016. All material intercompany balances and transactions have been eliminated.
Accounts Receivable	The Company grants credit to customers under credit terms that it believes are customary in the industry and does not require collateral to support customer receivables. The Company evaluates its provision for an allowance for doubtful collections, which is based upon a review of outstanding receivables, historical collection information, and existing economic conditions. Delinquent receivables are written off based on individual credit evaluation and specific circumstances of the customer. At June 30, 2016, the Company’s allowance for doubtful accounts was $0.
Revenue Recognition	The Company recognizes revenue from waste removal services it provides to its customers. The Company’s revenue recognition policies comply with FASB ASC Topic 605. Revenue is recognized at the time the waste removal services is completed, when a formal arrangement exists, the price is fixed or determinable, the service is completed, no other significant obligations of the Company exist and collectability is reasonably assured.

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	9 Months Ended
	Jun. 30, 2016
Derivative Instruments Tables
Financial assets and liabilities that were accounted for at fair value	Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Derivative liabilities at June 30, 2016 $ - $ - $ 1,467,799 $ 1,467,799 Derivative liabilities at September 30, 2015 $ - $ - $ 4,152,164 $ 4,152,164
Change in the fair value of the derivative liabilities	Fair value of derivatives, September 30, 2015 $ 4,152,164 Change in fair value of derivative liability - gain (2,684,365 ) Fair value of derivatives, June 30, 2016 $ 1,467,799

EARNINGS (LOSS) PER SHARE (Tabl

EARNINGS (LOSS) PER SHARE (Tables)	9 Months Ended
	Jun. 30, 2016
Earnings Loss Per Share Tables
Summary of computation of basic and diluted earnings (loss) per share	Three Months Ended June 30, Nine Months Ended June 30, 2016 2015 2016 2015 Basic Net income (loss) $ (81,936) $ (27,704) $ 2,585,206 $ (293,346) Weighted average common shares outstanding 3,791,071 3,436,840 3,554,486 3,092,170 Basic earnings (loss) per share $ (0.02) $ (0.01) $ 0.73 $ (0.09) Diluted Net income (loss) $ (81,936 ) $ (27,704 ) $ 2,585,206 $ (293,346 ) Subtract: Interest expense for convertible debentures - - (10,519 ) - Subtract: Change in derivative liability - - (2,684,365 ) - Net income (loss) applicable for diluted earnings (loss) per share $ (81,936) $ (27,704) $ (109,678) $ (293,346) Weighted average common shares outstanding 3,791,071 3,436,840 3,554,486 3,092,170 Add: Shares issued upon conversion of convertible debentures - - 2,773,786 - Assumed weighted average common shares outstanding 3,791,071 3,436,840 6,328,272 3,092,170 Diluted earnings (loss) per share $ (0.02) $ (0.01) $ (0.02) $ (0.09)

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended
	Jun. 30, 2016
Acquisitions Tables
Summary of purchase price	Creative Integrated Customer lists $ 25,000 $ 350,000 Purchase price $ 25,000 $ 350,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	Jun. 30, 2016	Sep. 30, 2015
Going Concern Details Narrative
Accumulated deficit	$ (4,407,525)	$ (6,992,731)

CUSTOMER LISTS (Details Narrati

CUSTOMER LISTS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Customer Lists Details Narrative
Amoritzation of intangible assets	$ 17,708

CONVERTIBLE DEBENTURES - RELA24

CONVERTIBLE DEBENTURES - RELATED PARTIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015	Sep. 30, 2015
Convertible Debentures - Related Parties Details Narrative
Fair value of the embedded debt derivative	$ 1,467,799		$ 1,467,799
Gain (loss) on derivative liability	(22,964)	$ 3,243	2,684,365	$ (106,105)
Convertible debentures	$ 224,896		$ 224,896		$ 224,896
Additional beneficial conversion feature					$ 149,212

CONVERTIBLE DEBENTURES (Details

CONVERTIBLE DEBENTURES (Details Narrative) - USD ($)	Jun. 30, 2016	Sep. 30, 2015
Convertible Debentures - Related Parties Details Narrative
Convertible debt outstanding	$ 18,912	$ 18,912

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Jun. 30, 2016	Sep. 30, 2015
Ahbau Lake mining property [Member}
Outstanding balance of principal	$ 81,989	$ 81,989
Alberta oil and gas property [Member}
Outstanding balance of principal	$ 60,000	$ 60,000

ADVANCES - RELATED PARTIES (Det

ADVANCES - RELATED PARTIES (Details Narrative) - USD ($)	Jun. 30, 2016	Sep. 30, 2015
Advances - Related Parties Details Narrative
Advances - related parties	$ 55,746	$ 55,746

DERIVATIVE INSTRUMENTS (Details

DERIVATIVE INSTRUMENTS (Details) - USD ($)	Jun. 30, 2016	Sep. 30, 2015
Derivative liabilities	$ 1,467,799	$ 4,152,164
Level 1 [Member]
Derivative liabilities
Level 2 [Member]
Derivative liabilities
Level 3 [Member]
Derivative liabilities	$ 1,467,799	$ 4,152,164

DERIVATIVE INSTRUMENTS (Detai29

DERIVATIVE INSTRUMENTS (Details 1)	9 Months Ended
	Jun. 30, 2016USD ($)
Derivative Instruments Details 1
Fair value of derivatives, Beginning	$ 4,152,164
Change in fair value of derivative liability - gain	(2,684,365)
Fair value of derivatives, Ending	$ 1,467,799

EARNINGS (LOSS) PER SHARE (Deta

EARNINGS (LOSS) PER SHARE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Basic
Net income (loss)	$ (81,936)	$ (27,704)	$ 2,585,206	$ (293,346)
Weighted average common shares outstanding	3,791,071	3,436,840	3,554,486	3,092,170
Basic earnings (loss) per share	$ (0.02)	$ (0.01)	$ 0.73	$ (0.09)
Diluted
Net income (loss)	$ (81,936)	$ (27,704)	$ 2,585,206	$ (293,346)
Subtract: Interest expense for convertible debentures			(10,519)
Subtract: Change in derivative liability			(2,684,365)
Net income (loss) applicable for diluted earnings (loss) per share	$ (81,936)	$ (27,704)	$ (109,678)	$ (293,346)
Weighted average common shares outstanding	3,791,071	3,436,840	3,554,486	3,092,170
Add: Shares issued upon conversion of convertible debentures			2,773,786
Assumed weighted average common shares outstanding	3,791,071	3,436,840	6,328,272	3,092,170
Diluted earnings (loss) per share	$ (0.02)	$ (0.01)	$ (0.02)	$ (0.09)

ACQUISITIONS (Details)

ACQUISITIONS (Details)	9 Months Ended
	Jun. 30, 2016USD ($)
Creative [Member]
Customer lists	$ 25,000
Purchase price	25,000
Integrated [Member]
Customer lists	350,000
Purchase price	$ 350,000

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative)	9 Months Ended
	Jun. 30, 2016USD ($)
Creative [Member]
Revenue	$ 14,195
Integrated [Member]
Revenue	$ 74,183