Creative Waste Solutions (CWSS) 10-Q 12 Aug 19 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2018	Aug. 07, 2019
Document And Entity Information
Entity Registrant Name	Creative Waste Solutions, Inc.
Entity Central Index Key	0001385329
Document Type	10-Q
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Current Reporting Status	No
Document Period End Date	Jun. 30, 2018
Entity Filer Category	Non-accelerated Filer
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2018
Entity Common Stock Shares Outstanding		6,010,936

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Current assets -
Cash	$ 1,933	$ 1,480
Accounts receivable, net	430	43,630
Total current assets	2,363	45,110
Deposit	7,000	57,000
Equipment, net	59,200	70,500
Intangible assets, net	150,000	272,917
Goodwill	149,500	149,500
Total assets	368,063	595,027
Current liabilities -
Accounts payable and accrued expenses	233,524	218,769
Convertible debentures and notes payable, related parties	241,896	241,896
Notes payable	396,500	396,500
Advances-related parties	76,546	76,546
Derivative liability	57,227	2,684,146
Total current liabilities	1,005,693	3,617,857
Total liabilities	1,005,693	3,617,857
Stockholders' deficit:
Preferred Stock; $.001 value 5,000,000 shares authorized, none issued and outstanding
Common Stock; $.001 par value, 225,000,000 authorized 6,010,936 and 6,010,936 shares issued and outstanding	6,011	6,011
Additional-paid in capital	3,011,613	3,011,613
Accumulated deficit	(3,655,254)	(6,040,454)
Total stockholders' deficit	(637,630)	(3,022,830)
Total liabilities and stockholders' deficit	$ 368,063	$ 595,027

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2018	Sep. 30, 2017
Stockholders' deficit
Preferred stock, shares par value	$ .001	$ .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, shares par value	$ .001	$ .001
Common stock, shares authorized	225,000,000	225,000,000
Common stock, shares issued	6,010,936	6,010,936
Common stock, shares outstanding	6,010,936	6,010,936

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS UNAUDITED - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
CONSOLIDATED STATEMENTS OF OPERATIONS UNAUDITED
Sales	$ 113,393	$ 253,020	$ 475,165	$ 707,832
Cost of goods sold	64,884	167,400	275,452	536,338
Gross profit	48,509	85,620	199,713	171,494
Operating expenses:
General and administrative	82,354	105,755	401,323	317,899
Loss from operations	(33,845)	(20,135)	(201,610)	(146,405)
Other income (expenses):
Gain (loss) on derivative liability	(1,560)	(314,289)	2,626,919	(340,829)
Interest expense	(13,345)	(12,099)	(40,109)	(43,287)
Total other income (expenses)	(14,905)	(326,388)	2,586,810	(384,116)
Net income (loss)	$ (48,750)	$ (81,936)	$ 2,385,200	$ (530,521)
Basic earnings (loss) per common share
Net income (loss)	$ (0.01)	$ (0.06)	$ 0.40	$ (0.09)
Diluted earnings (loss) per common share
Net income (loss)	$ (0.01)	$ (0.06)	$ 0.30	$ (0.03)
Basic weighted average shares outstanding	6,010,936	3,791,071	6,010,936	5,838,859
Diluted weighted average shares outstanding	6,010,936	3,791,071	7,935,403	5,838,859

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS UNAUDITED - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
CASH FLOW FROM OPERATING ACTIVITIES
Net income (loss)	$ 2,385,200	$ (530,521)
Adjustments to reconcile net income (loss) to net cash provided (used) in operating activities:
Loss (gain) in fair value of derivative liability	(2,626,919)	340,829
Depreciation and amortization	136,417	154,125
Forfeited deposit	50,000
Changes in operating assets and liabilities
Accounts receivable	43,200	(3,976)
Accounts payable and accrued expense	14,755	48,744
NET CASH PROVIDED IN OPERATING ACTIVITIES	2,653	9,201
CASH FLOW FROM INVESTING ACTIVITIES
Purchase of fixed assets	(2,200)
NET CASH USED IN INVESTING ACTIVITIES	(2,200)
Net increase in cash	453	9,201
Cash, beginning of period	1,480	5,124
Cash, end of period	1,933	14,325
SUPPLEMENTAL CASH FLOWS INFORMATION
Interest paid		250
Income taxes paid
NON-CASH FINANCING ACTIVITY
Common stock issued for debt		$ 173,338

ORGANIZATION AND BASIS OF PRESE

ORGANIZATION AND BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2018
ORGANIZATION AND BASIS OF PRESENTATION
NOTE 1 - ORGANIZATION AND BASIS OF PRESENTATION	Creative Waste Solutions, Inc. (formally Silverstar Resources, Inc.) (the Company) was incorporated under the laws of the State of Nevada on December 5, 2003. On June 23, 2016, the Companys Board of Directors approved of a change of name from Silverstar Resources, Inc. to Creative Waste Solutions Inc. The Company operates in the waste management industry. On March 10, 2015, the Company formed 1030029 Ltd, an Alberta numbered company as a wholly owned subsidiary to meet the requirements of holding working interest of Alberta producing oil and gas properties. 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 12). 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 12). On August 26, 2016, the Company purchased certain assets of Easy Disposal, Inc. (Easy), for an aggregate amount of $396,500 which includes 50,000 shares of common stock of the Company, valued at $2.19 per share and the remainder in cash (see Note 12).

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jun. 30, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates. 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 Companys September 30, 2017 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 ended September 30, 2017 as reported on Form 10-K, have been omitted. Principles of Consolidation The 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. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. 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, 2018 and September 30, 2017, the Companys allowance for doubtful accounts was $0. Revenue Recognition The Company recognizes revenue from waste removal services it provides to its customers. The Companys 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. Equipment Equipment are carried at the cost of acquisition and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets. Stock-Based Compensation The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation Stock Compensation Related Parties The Company follows ASC 850, Related Party Disclosures Long-lived Assets The Company assesses long-lived assets, including intangible assets, for impairment in accordance with the provisions of FASB ASC 360 Property, Plant and Equipment Goodwill Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. Under accounting requirements, goodwill is not amortized but is subject to annual impairment tests. The Company recorded goodwill of $149,500 related to its August 2016 acquisition of Easy. As of June 30, 2018 and September 30, 2017, the Company performed the required impairment review and concluded that the goodwill was not impaired. Basic and Diluted Earnings Per Share Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share Income Taxes Income taxes are provided in accordance with ASC Topic 740 Accounting for Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is more likely than not that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more likely than not test, no tax benefit is recorded. The adoption had no effect on the Companys consolidated financial statements. Reclassifications Certain amounts in the prior year financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on the previously reported net loss or stockholders deficit. Recently Issued Accounting Pronouncements No new accounting pronouncements were issued during the nine months ended June 30, 2018 that would have a material effect on the Companys consolidated financial statements.

GOING CONCERN

GOING CONCERN	9 Months Ended
	Jun. 30, 2018
GOING CONCERN
NOTE 3 - GOING CONCERN	As shown in the accompanying financial statements, the Company has an accumulated deficit of $3,655,254 as of June 30, 2018 and incurred a loss from operations of $201,610 for the nine months then ended. Unless the Company is able to attain profitability and increases in stockholders equity, these conditions raise substantial doubt as to the Companys ability to continue as a going concern. The 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.

EQUIPMENT

EQUIPMENT	9 Months Ended
	Jun. 30, 2018
EQUIPMENT
NOTE 4 - EQUIPMENT	Equipment at June 30, 2018 consisted of the following: Equipment $ 92,200 92,200 Less accumulated depreciation (33,000 ) Equipment, net $ 59,200 Depreciation expense for the nine months ended June 30, 2018 and 2017 was $13,500 and $13,500, respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	9 Months Ended
	Jun. 30, 2018
INTANGIBLE ASSETS
NOTE 5 - INTANGIBLE ASSETS	Intangible assets at June 30, 2018 consisted of the following: Customer lists $ 375,000 Licenses 150,000 525,000 Less accumulated amortization (375,000 ) Intangible assets, net $ 150,000 The customer lists were amortized over 24 months and are fully amortized as of June 30, 2018. The licenses are not being amortized. Amortization expense for the nine months ended June 30, 2018 and 2017 was $122,917 and $140,625, respectively. Since the customer lists are fully amortized there is no future amortization of intangible assets as of June 30, 2018.

ASSET HELD FOR SALE

ASSET HELD FOR SALE	9 Months Ended
	Jun. 30, 2018
ASSET HELD FOR SALE
NOTE 6 - ASSET HELD FOR SALE	On April 14, 2015, the Company acquired the working interest of two producing oil and gas properties in Alberta Canada for US $80,000. The Company has determined that the asset does not fit the future plans of the Company. Under the guidelines of ASC 360 Newly Acquired Asset Classified as Held for Sale

CONVERTIBLE DEBENTURES - RELATE

CONVERTIBLE DEBENTURES - RELATED PARTY	9 Months Ended
	Jun. 30, 2018
CONVERTIBLE DEBENTURES - RELATED PARTY
NOTE 7 - CONVERTIBLE DEBENTURES - RELATED PARTY	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 Companys 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 accrued 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 10. The change in terms of the $75,754 convertible note created a 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 June 30, 2018 was determined using the Black Scholes based on the following assumptions: (1) dividend yield of 0%; (2) expected volatility of 173%, (3) weighted average risk-free interest rate of 1.29%, (4) expected life of one year, and (5) estimated fair value of the Companys common stock is $0.10. The fair value calculated as of June 30, 2018 was $57,227. During the nine months ended June 30, 2018 the decrease in fair value of $2,626,919 resulted in an other income gain reflected in the statement of operations. During the nine months ended June 30, 2017 the increase in fair value of $340,829 resulted in an other expense loss 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, 2018 and September 30, 2017, the amount due under the convertible debentures to related parties was $241,896 and $241,896, respectively.

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Jun. 30, 2018
NOTES PAYABLE
NOTE 8 - 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 Companys 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. On April 6, 2017 the outstanding balance of $81,989 plus accrued interest of $23,242 was converted to 152,509 shares of the Companys common stock. 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. On April 6, 2017 the outstanding balance of $60,000 plus accrued interest of $8,107 was converted to 98,705 shares of the Companys common stock. 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. On August 16, 2016, the Company issued a $17,000, 10% annual interest, demand note payable to a related party. On August 26, 2016, the Company issued two notes payable to unrelated parties for $300,000 that bear interest at 10%. The proceeds of the note were used to purchase Easy. On July 30, 2017, the Company issued a note payable on demand to an unrelated party for $50,000 that bears annual interest at 10%. The proceeds of the note were used to make a deposit for the planned purchase of a Florida Limited Liability Company as disclosed in Note 16. The Company is in default on certain of its notes payable obligations.

ADVANCES - RELATED PARTIES

ADVANCES - RELATED PARTIES	9 Months Ended
	Jun. 30, 2018
ADVANCES - RELATED PARTIES
NOTE 9 - ADVANCES - RELATED PARTIES	The Company received advances from related parties totaling $76,546 and $76,546 as of June 30, 2018 and September 30, 2017, respectively. The advances are unsecured, do not have a term and carry no interest rate.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	9 Months Ended
	Jun. 30, 2018
DERIVATIVE INSTRUMENTS
NOTE 10 - DERIVATIVE INSTRUMENTS	During the year ended September 30, 2016, 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 7). 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 managements best estimate of fair value. The following table sets forth by level within the fair value hierarchy the Companys financial assets and liabilities that were accounted for at fair value as of June 30, 2018 and 2017: Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Derivative liabilities at June 30, 2018 $ - $ - $ 57,227 $ 57,227 Derivative liabilities at June 30, 2017 $ - $ - $ 1,848,106 $ 1,848,106 The following table represents the change in the fair value of the derivative liabilities during the nine months ended June 30, 2018 and 2017: Fair value of derivatives, September 30, 2016 $ 1,507,277 Change in fair value of derivative liability - loss 340,829 Fair value of derivatives, June 30, 2017 1,848,106 Fair value of derivatives, September 30, 2017 2,684,146 Change in fair value of derivative liability - gain (2,626,919 ) Fair value of derivatives, June 30, 2018 $ 57,227

EARNINGS (LOSS) PER SHARE

EARNINGS (LOSS) PER SHARE	9 Months Ended
	Jun. 30, 2018
EARNINGS (LOSS) PER SHARE
NOTE 11 - 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 effect on the number of common shares outstanding assuming conversion of the convertible debentures as of June 30, 2018 would result in an increase of approximately 1,924,467 shares. The Company incurred a net loss for the three and nine months ended June 30, 2017 and the three months ended June 30, 2018, accordingly, none of the convertible shares were used to calculate EPS for those periods due to their anti-dilutive effect.

ACQUISITIONS

ACQUISITIONS	9 Months Ended
	Jun. 30, 2018
ACQUISITIONS
NOTE 12 - ACQUISITIONS	On April 7, 2016, the Company entered into a membership purchase agreement with Creative Waste Solutions, LLC 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 Companys common stock on May 22, 2016. On August 26, 2016, the Company purchased certain assets of Easy for an aggregate amount of $396,500 which includes 50,000 shares of common stock of the Company and $287,000 in cash. The common stock was valued at $2.19 per shares, which was the closing price of the Companys common stock on August 26, 2016. The Company purchased Creative, Integrated and Easy 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 Easy Furniture and equipment $ - $ - $ 90,000 Deposit - - 7,000 Customer list 25,000 350,000 - License - - 150,000 Goodwill - - 149,500 Purchase price $ 25,000 $ 350,000 $ 396,500 The customer lists are being amortized over 24 months and licenses are not being amortized.

EQUITY AND RECONCILIATION OF CH

EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS DEFICIT	9 Months Ended
	Jun. 30, 2018
EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS DEFICIT
NOTE 13 - EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS? DEFICIT	During the nine months ended June 30, 2018 and 2017, the Company did not issue any shares of common or preferred stock. For purposes of the stockholders deficit reconciliation schedules shown below, additional paid in capital is referred to as APIC. CHANGE IN COMMON STOCK AND APIC THREE AND NINE MONTHS ENDED JUNE 30, 2018: THREE MONTHS NINE MONTHS Shares Amount APIC Shares Amount APIC Common stock and APIC beginning of period 6,010,936 $ 6,011 $ 3,011,613 6,010,936 $ 6,011 $ 3,011,613 Common shares issued -0- -0- -0- -0- -0- -0- Common stock and APIC end of period 6,010,936 $ 6,011 $ 3,011,613 6,010,936 $ 6,011 $ 3,011,613 CHANGE IN COMMON STOCK AND APIC THREE AND NINE MONTHS ENDED JUNE 30, 2017: THREE MONTHS NINE MONTHS Shares Amount APIC Shares Amount APIC Common stock and APIC beginning of period 5,759,722 $ 5,760 $ 2,838,526 5,759,722 $ 5,760 $ 2,838,526 Common shares issued conversion of debt debentures 251,214 251 173,087 251,214 251 173,087 Common stock and APIC end of period 6,010,936 $ 6,011 $ 3,011,613 6,010,936 $ 6,011 $ 3,011,613 CHANGE IN ACCUMULATED DEFICIT THREE AND NINE MONTHS ENDED JUNE 30, 2017 AND JUNE 30, 2018: Three and Nine Months Ended June 30, 2017: Accumulated deficit March 31, 2017 $ (4,764,705 ) Net loss three months ended June 30, 2017 (346,523 ) Accumulated deficit June 30, 2017 $ (5,111,228 ) Accumulated deficit September 30, 2016 $ (4,580,707 ) Net loss nine months ended June 30, 2017 (530,521 ) Accumulated deficit June 30, 2017 $ (5,111,228 ) Three and Nine Months Ended June 30, 2018: Accumulated deficit March 31, 2018 $ (3,606,504 ) Net loss three months ended June 30, 2018 (48,750 ) Accumulated deficit June 30, 2018 $ (3,655,254 ) Accumulated deficit September 30, 2017 $ (6,040,454 ) Net income nine months ended June 30, 2018 2,385,200 Accumulated deficit June 30, 2018 $ (3,655,254 ) CHANGE IN STOCKHOLDERS DEFICIT THREE AND NINE MONTHS ENDED JUNE 30, 2017 AND JUNE 30, 2018: Three and Nine Months Ended June 30, 2017: Stockholders deficit March 31, 2017 $ (1,920,419 ) Net loss three months ended June 30, 2017 (346,523 ) Common stock issued for debt conversion 173,338 Stockholders deficit June 30, 2017 $ (2,093,604 ) Stockholders deficit September 30, 2016 $ (1,736,421 ) Net loss nine months ended June 30, 2017 (530,521 ) Common stock issued for debt conversion 173,338 Stockholders deficit June 30, 2017 $ (2,093,604 ) Three and Nine Months Ended June 30, 2018: Stockholders deficit March 31, 2018 $ (588,880 ) Net loss three months ended June 30, 2018 (48,750 ) Stockholders deficit June 30, 2018 $ (637,630 ) Stockholders deficit September 30, 2017 $ (3,022,830 ) Net income nine months ended June 30, 2018 2,385,200 Stockholders deficit June 30, 2018 $ (637,630 )

INCOME TAXES

INCOME TAXES	9 Months Ended
	Jun. 30, 2018
INCOME TAXES
NOTE 14 - INCOME TAXES	The Company has losses carried forward for income tax purposes through June 30, 2018. There are no current or deferred tax expenses for the nine months ended June 30, 2018 and 2017 due to the Companys tax loss position. The Company had fully reserved for any benefits of these losses utilizing a statutory federal income tax rate of 34%, however, due to the recent tax law change the utilized rate is 21% to reflect benefits that may be realized at the new statutory rate. The deferred tax consequences of temporary differences in reporting items for financial statement and income tax purposes are recognized, as appropriate. Realization of the future tax benefits related to the deferred tax assets is dependent on many factors, including the Companys ability to generate taxable income within the net operating loss carry-forward period. Management has considered these factors in reaching its conclusion as to the valuation allowance for financial reporting purposes. The deferred income tax asset for the nine months ended June 30, 2018 and 2017 consists of the following: 2018 2017 Deferred income tax asset attributed to: Current operations $ 50,761 $ 64,496 Less: Change in valuation allowance (50,761 ) (64,496 ) Net refundable amount $ - $ - The composition of the Companys deferred tax assets as at June 30, 2018 and September 30, 2017 are as follows: June 30, 2018 Sept. 30, 2017 Income tax operating loss carryforward $ 3,116,607 $ 2,875,794 Statutory federal income tax rate 21 % 21 % Effective income rate 0 % 0 % Deferred tax assets: Net operating loss carryforward $ 575,737 $ 564,542 Amortization of intangible assets 78,750 39,375 Total deferred tax assets 654,487 603,917 Less: valuation allowance (654,487 ) (603,917 ) Net deferred tax asset - - The potential income tax benefit of these losses has been offset by a full valuation allowance. As of June 30, 2018, the Company has an unused net operating loss carry-forward balance of approximately $3,117,000 that is available to offset future taxable income. This unused net operating loss carry-forward balance expires between 2025 and 2038. The issuance of 2,532,054 shares of common stock during the year ended September 30, 2014 affected a change in control of the Company. Due to the change in control, the tax loss carryforward may only be used on a formula basis under IRS section 382 which will affect the benefit the Company can gain from the tax loss.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Jun. 30, 2018
DISCONTINUED OPERATIONS
NOTE 15 - DISCONTINUED OPERATIONS	Prior to the business acquisitions referred to in Note 12, the Company operated in the oil and gas industry. The Company discontinued operating in the oil and gas industry and operates in the waste management industry. Accordingly, the financial statements for the year ended September 30, 2015 reflect a loss from discontinued operations from the oil and gas operations. The Company wrote-off an asset consisting of two oil and gas properties located in Alberta Canada in the September 30, 2015 fiscal year as disclosed in Note 6. The Company is actively seeking to dispose of the asset through a sale and will account for the disposition of this property as a discontinued operation.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Jun. 30, 2018
COMMITMENTS AND CONTINGENCIES
NOTE 16 - COMMITMENTS AND CONTINGENCIES	Lease The Company leases its operations facility located in Hollywood, FL under a long-term operating lease expiring in January 2018, with the option to renew for an additional five years. For the twelve months ended January 31, 2017 the base monthly rent was $4,650 plus sales tax. For the twelve months ended January 31, 2018 the base monthly rent is $4,850 plus sales tax. The lease was acquired with the acquisition of Easy. The Company exercised the five-year renewal option at a base monthly rent of $6,348 which includes sales tax. Rent expense was $76,257 and $45,421 for the nine months ended June 30, 2018 and 2017, respectively. As of June 30, 2018, future minimum annual payments, including sales tax, under operating lease agreements for fiscal year ending September 30 are as follows: 2018 $ 19,044 2019 76,176 2020 76,176 2021 76,176 2022 76,176 2023 19,044 $ 342,792 Membership Purchase Agreement: On August 2, 2017, the Company entered into a Membership Purchase Agreement with a Florida based Limited Liability Company (LLC). Pursuant to the agreement, the Company will acquire 100% of the membership interests of the LLC for a $2,600,000 purchase price. The acquisition is contingent on the Companys raising of the funds needed to consummate the transaction. The Company made a non-refundable deposit of $50,000, an additional $943,371 is required at closing (net of closing credits) and the seller will provide $1,600,000 of financing. The closing date was extended to March 8, 2018. The Company was not able to raise the funds necessary for the acquisition and therefore forfeited the $50,000 deposit which was charged to operations and included in general and administrative expenses in the quarter ended March 31, 2018.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2018
SUBSEQUENT EVENTS
NOTE 17 - SUBSEQUENT EVENTS	In accordance with SFAS 165 (ASC 855-10) management has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that there are no material subsequent events that would require an adjustment to or disclosure in the financial statements. The following transaction requires disclosure. On November 8, 2018, the Company issued a convertible debenture of $25,000 bearing interest of 10% per annum which matures on August 8, 2019. The accrued interest and principal amount are payable in one lump-sum payment on the maturity date unless the holder of the note converts the debt to common stock at $0.10 per share. The conversion exercise option is available beginning on May 8, 2019. As of the date of these financial statements the note has not been converted.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jun. 30, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Use of Estimates	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the balance sheet. Actual results could differ from those estimates.
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 Companys September 30, 2017 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 ended September 30, 2017 as reported on Form 10-K, have been omitted.
Principles of Consolidation	The 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.
Cash and Cash Equivalents	The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents.
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, 2018 and September 30, 2017, the Companys allowance for doubtful accounts was $0.
Revenue Recognition	The Company recognizes revenue from waste removal services it provides to its customers. The Companys 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.
Equipment	Equipment are carried at the cost of acquisition and depreciated over the estimated useful lives of the assets. Costs associated with repair and maintenance is expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency of our property and equipment are capitalized and depreciated over the remaining life of the related asset. Gains and losses on dispositions of equipment are reflected in operations. Depreciation is provided using the straight-line method over the estimated useful lives of the assets.
Stock-Based Compensation	The Company records stock-based compensation in accordance with FASB ASC Topic 718, Compensation Stock Compensation
Related Parties	The Company follows ASC 850, Related Party Disclosures
Long-lived Assets	The Company assesses long-lived assets, including intangible assets, for impairment in accordance with the provisions of FASB ASC 360 Property, Plant and Equipment
Goodwill	Goodwill represents the excess of purchase price over the underlying net assets of businesses acquired. Under accounting requirements, goodwill is not amortized but is subject to annual impairment tests. The Company recorded goodwill of $149,500 related to its August 2016 acquisition of Easy. As of June 30, 2018 and September 30, 2017, the Company performed the required impairment review and concluded that the goodwill was not impaired.
Basic and Diluted Earnings Per Share	Earnings per share is calculated in accordance with ASC Topic 260, Earnings Per Share
Income Taxes	Income taxes are provided in accordance with ASC Topic 740 Accounting for Income Taxes Under ASC 740, a tax position is recognized as a benefit only if it is more likely than not that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more likely than not test, no tax benefit is recorded. The adoption had no effect on the Companys consolidated financial statements.
Reclassifications	Certain amounts in the prior year financial statements have been reclassified to conform to the current year presentation. These reclassifications had no effect on the previously reported net loss or stockholders deficit.
Recently Issued Accounting Pronouncements	No new accounting pronouncements were issued during the nine months ended June 30, 2018 that would have a material effect on the Companys consolidated financial statements.

EQUIPMENT (Tables)

EQUIPMENT (Tables)	9 Months Ended
	Jun. 30, 2018
EQUIPMENT (Tables)
Summary of equipment	Equipment at June 30, 2018 consisted of the following: Equipment $ 92,200 92,200 Less accumulated depreciation (33,000 ) Equipment, net $ 59,200

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	9 Months Ended
	Jun. 30, 2018
INTANGIBLE ASSETS (Tables)
Summary of intangible assets	Intangible assets at June 30, 2018 consisted of the following: Customer lists $ 375,000 Licenses 150,000 525,000 Less accumulated amortization (375,000 ) Intangible assets, net $ 150,000

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	9 Months Ended
	Jun. 30, 2018
DERIVATIVE INSTRUMENTS (Tables)
Financial assets and liabilities that were accounted for at fair value	The following table sets forth by level within the fair value hierarchy the Companys financial assets and liabilities that were accounted for at fair value as of June 30, 2018 and 2017: Recurring Fair Value Measures Level 1 Level 2 Level 3 Total Derivative liabilities at June 30, 2018 $ - $ - $ 57,227 $ 57,227 Derivative liabilities at June 30, 2017 $ - $ - $ 1,848,106 $ 1,848,106
Change in the fair value of the derivative liabilities	The following table represents the change in the fair value of the derivative liabilities during the nine months ended June 30, 2018 and 2017: Fair value of derivatives, September 30, 2016 $ 1,507,277 Change in fair value of derivative liability - loss 340,829 Fair value of derivatives, June 30, 2017 1,848,106 Fair value of derivatives, September 30, 2017 2,684,146 Change in fair value of derivative liability - gain (2,626,919 ) Fair value of derivatives, June 30, 2018 $ 57,227

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	9 Months Ended
	Jun. 30, 2018
ACQUISITIONS (Tables)
Summary of purchase price allocations at fair value	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 Easy Furniture and equipment $ - $ - $ 90,000 Deposit - - 7,000 Customer list 25,000 350,000 - License - - 150,000 Goodwill - - 149,500 Purchase price $ 25,000 $ 350,000 $ 396,500

EQUITY AND RECONCILIATION OF _2

EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS DEFICIT (Tables)	9 Months Ended
	Jun. 30, 2018
EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS DEFICIT (Tables)
Schedule of change in common stock and apic	CHANGE IN COMMON STOCK AND APIC THREE AND NINE MONTHS ENDED JUNE 30, 2018: THREE MONTHS NINE MONTHS Shares Amount APIC Shares Amount APIC Common stock and APIC beginning of period 6,010,936 $ 6,011 $ 3,011,613 6,010,936 $ 6,011 $ 3,011,613 Common shares issued -0- -0- -0- -0- -0- -0- Common stock and APIC end of period 6,010,936 $ 6,011 $ 3,011,613 6,010,936 $ 6,011 $ 3,011,613 CHANGE IN COMMON STOCK AND APIC THREE AND NINE MONTHS ENDED JUNE 30, 2017: THREE MONTHS NINE MONTHS Shares Amount APIC Shares Amount APIC Common stock and APIC beginning of period 5,759,722 $ 5,760 $ 2,838,526 5,759,722 $ 5,760 $ 2,838,526 Common shares issued conversion of debt debentures 251,214 251 173,087 251,214 251 173,087 Common stock and APIC end of period 6,010,936 $ 6,011 $ 3,011,613 6,010,936 $ 6,011 $ 3,011,613
Schedule of change in accumulated deficit	CHANGE IN ACCUMULATED DEFICIT THREE AND NINE MONTHS ENDED JUNE 30, 2017 AND JUNE 30, 2018: Three and Nine Months Ended June 30, 2017: Accumulated deficit March 31, 2017 $ (4,764,705 ) Net loss three months ended June 30, 2017 (346,523 ) Accumulated deficit June 30, 2017 $ (5,111,228 ) Accumulated deficit September 30, 2016 $ (4,580,707 ) Net loss nine months ended June 30, 2017 (530,521 ) Accumulated deficit June 30, 2017 $ (5,111,228 ) Three and Nine Months Ended June 30, 2018: Accumulated deficit March 31, 2018 $ (3,606,504 ) Net loss three months ended June 30, 2018 (48,750 ) Accumulated deficit June 30, 2018 $ (3,655,254 ) Accumulated deficit September 30, 2017 $ (6,040,454 ) Net income nine months ended June 30, 2018 2,385,200 Accumulated deficit June 30, 2018 $ (3,655,254 )
Schedule of stockholders deficit	CHANGE IN STOCKHOLDERS DEFICIT THREE AND NINE MONTHS ENDED JUNE 30, 2017 AND JUNE 30, 2018: Three and Nine Months Ended June 30, 2017: Stockholders deficit March 31, 2017 $ (1,920,419 ) Net loss three months ended June 30, 2017 (346,523 ) Common stock issued for debt conversion 173,338 Stockholders deficit June 30, 2017 $ (2,093,604 ) Stockholders deficit September 30, 2016 $ (1,736,421 ) Net loss nine months ended June 30, 2017 (530,521 ) Common stock issued for debt conversion 173,338 Stockholders deficit June 30, 2017 $ (2,093,604 ) Three and Nine Months Ended June 30, 2018: Stockholders deficit March 31, 2018 $ (588,880 ) Net loss three months ended June 30, 2018 (48,750 ) Stockholders deficit June 30, 2018 $ (637,630 ) Stockholders deficit September 30, 2017 $ (3,022,830 ) Net income nine months ended June 30, 2018 2,385,200 Stockholders deficit June 30, 2018 $ (637,630 )

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Jun. 30, 2018
INCOME TAXES (Tables)
Provision for refundable federal income tax	The deferred income tax asset for the nine months ended June 30, 2018 and 2017 consists of the following: 2018 2017 Deferred income tax asset attributed to: Current operations $ 50,761 $ 64,496 Less: Change in valuation allowance (50,761 ) (64,496 ) Net refundable amount $ - $ -
Composition of the Company's deferred tax assets	The composition of the Companys deferred tax assets as at June 30, 2018 and September 30, 2017 are as follows: June 30, 2018 Sept. 30, 2017 Income tax operating loss carryforward $ 3,116,607 $ 2,875,794 Statutory federal income tax rate 21 % 21 % Effective income rate 0 % 0 % Deferred tax assets: Net operating loss carryforward $ 575,737 $ 564,542 Amortization of intangible assets 78,750 39,375 Total deferred tax assets 654,487 603,917 Less: valuation allowance (654,487 ) (603,917 ) Net deferred tax asset - -

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Jun. 30, 2018
COMMITMENTS AND CONTINGENCIES (Tables)
Summary of future minimum annual payments under operating lease agreements	As of June 30, 2018, future minimum annual payments, including sales tax, under operating lease agreements for fiscal year ending September 30 are as follows: 2018 $ 19,044 2019 76,176 2020 76,176 2021 76,176 2022 76,176 2023 19,044 $ 342,792

ORGANIZATION AND BASIS OF PRE_2

ORGANIZATION AND BASIS OF PRESENTATION (Details Narrative) - USD ($)	Apr. 07, 2016	Aug. 26, 2016	May 22, 2016	Jun. 30, 2018
Entity incorporation date				Dec. 5, 2003
Entity incorporation state name				Nevada
Name of acquired entity		Easy Disposal, Inc.
Membership interest	$ 25,000
Percentage of membership purchase agreement	100.00%
Exchange of common stock, shares		50,000
Aggregate amount of assets		$ 396,500
Share price		$ 2.19
Integrated [Member]
Name of acquired entity			Integrated Waste Transportation Services, Inc.
Percentage of membership purchase agreement			100.00%
Exchange of common stock, shares			50,000
Exchange of common stock, amount			$ 300,000

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2017
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)
Allowance for doubtful accounts	$ 0	$ 0
Goodwill	$ 149,500	$ 149,500
Description of tax position recognized	Greater than 50% likely of being realized on examination.

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
GOING CONCERN (Details Narrative)
Accumulated deficit	$ (3,655,254)		$ (3,655,254)		$ (6,040,454)
Loss from operations	$ (33,845)	$ (20,135)	$ (201,610)	$ (146,405)

EQUIPMENT (Details)

EQUIPMENT (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Equipment, gross	$ 92,200
Less accumulated depreciation	(33,000)
Equipment, net	59,200	$ 70,500
Equipment [Member]
Equipment, gross	$ 92,200

EQUIPMENT (Details Narrative)

EQUIPMENT (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
EQUIPMENT (Details Narrative)
Depreciation expense	$ 13,500	$ 13,500

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details)	Jun. 30, 2018USD ($)
Intangible assets, gross	$ 525,000
Less accumulated amortization	(375,000)
Intangible assets, net	150,000
Customer Lists [Member]
Intangible assets, gross	375,000
Licenses [Member]
Intangible assets, gross	$ 150,000

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Amortization expense	$ 122,917	$ 140,625
Customer Lists [Member]
Amortization period	24 months

ASSET HELD FOR SALE (Details Na

ASSET HELD FOR SALE (Details Narrative)	Apr. 14, 2015USD ($)integer	Sep. 30, 2015integer	Sep. 30, 2015USD ($)
ASSET HELD FOR SALE (Details Narrative)
Impairment charge from discontinued operation			$ 80,000
Number of producing oil and gas properties | integer	2	2
Acquisition of oil and gas properties	$ 80,000

CONVERTIBLE DEBENTURES RELATED

CONVERTIBLE DEBENTURES RELATED PARTY (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2017	Feb. 23, 2015	Jan. 15, 2015
CONVERTIBLE DEBENTURES RELATED PARTY (Details Narrative)
Convertible debentures	$ 241,896		$ 241,896				$ 241,896	$ 75,754	$ 75,754
Conversion price interest	$ 0.15		$ 0.15						$ 0.35
Other advances	$ 150,000		$ 150,000					$ 149,142
Borrowing amount from other advances					$ 24,328	$ 124,814
Convertible Debentures And Notes Payable- Related Parties Advance	$ 149,142		$ 149,142				149,142
Closing price discount	15.00%		15.00%
Additional advance from shareholder	$ 50,000		$ 50,000
Fair value of the embedded debt derivative	75,754		$ 75,754
Fair value of the embedded debt derivative dividend yield			0.00%
Fair value of the embedded debt derivative expected volatility			173.00%
Fair value of the embedded debt derivative weighted average risk-free interest rate			1.29%
Fair value of the embedded debt derivative, expected life			1 year
Fair value of the embedded debt derivative common stock price			$ 0.10
Fair value of the embedded debt derivative estimated fair value of the Company's common stock			$ 57,227
Change in fair value of derivative liability- loss (gain)	1,560	$ 314,289	(2,626,919)	$ 340,829
Beneficial conversion amount					$ 149,142
Convertible debentures, related party	$ 224,896		$ 224,896				$ 241,896

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Apr. 06, 2017	Jul. 30, 2017	Aug. 26, 2016	Aug. 16, 2016	Apr. 04, 2016	Dec. 29, 2015	Apr. 02, 2015	Jun. 02, 2014
Note payable		$ 50,000	$ 300,000	$ 17,000	$ 29,000	$ 17,500
Interest rate		10.00%	10.00%	10.00%	10.00%	6.00%
Ahbau Lake mining property [Member]
Note payable								$ 81,989
Interest rate								10.00%
Ahbau Lake mining property [Member] | Notes Payable [Member]
Debt conversion converted amount, Principal	$ 81,989
Debt conversion converted amount, Accrued interest	$ 23,242
Debt conversion converted instrument, Shares issued	152,509
Alberta oil and gas property [Member]
Note payable							$ 60,000
Interest rate							9.00%
Alberta oil and gas property [Member] | Notes Payable [Member]
Debt conversion converted amount, Principal	$ 60,000
Debt conversion converted amount, Accrued interest	$ 8,107
Debt conversion converted instrument, Shares issued	98,705

ADVANCES RELATED PARTIES (Detai

ADVANCES RELATED PARTIES (Details Narrative) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
ADVANCES RELATED PARTIES (Details Narrative)
Advances - related parties	$ 76,546	$ 76,546

DERIVATIVE INSTRUMENTS (Details

DERIVATIVE INSTRUMENTS (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017	Jun. 30, 2017
Derivative liabilities	$ 57,227	$ 2,684,146	$ 1,848,106
Level 1 [Member]
Derivative liabilities
Level 2 [Member]
Derivative liabilities
Level 3 [Member]
Derivative liabilities	$ 57,227		$ 1,848,106

DERIVATIVE INSTRUMENTS (Detai_2

DERIVATIVE INSTRUMENTS (Details 1) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
DERIVATIVE INSTRUMENTS (Details 1)
Fair value of derivatives, Beginning			$ 2,684,146	$ 1,507,277
Change in fair value of derivative liability- loss (gain)	$ 1,560	$ 314,289	(2,626,919)	340,829
Fair value of derivatives, Ending	$ 57,227	$ 1,848,106	$ 57,227	$ 1,848,106

EARNINGS (LOSS) PER SHARE (Deta

EARNINGS (LOSS) PER SHARE (Details Narrative)	Jun. 30, 2018shares
EARNINGS (LOSS) PER SHARE (Details Narrative)
Increase in common stock shares outstanding upon conversion of debentures	1,924,467

ACQUISITIONS (Details)

ACQUISITIONS (Details)	9 Months Ended
	Jun. 30, 2018USD ($)
Integrated [Member]
Furniture and equipment
Deposit
Customer list	350,000
License
Goodwill
Purchase price	350,000
Creative [Member]
Furniture and equipment
Deposit
Customer list	25,000
License
Goodwill
Purchase price	25,000
Easy [Member]
Furniture and equipment	90,000
Deposit	7,000
Customer list
License	150,000
Goodwill	149,500
Purchase price	$ 396,500

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($)	1 Months Ended		9 Months Ended
	Aug. 26, 2016	May 22, 2016	Jun. 30, 2018	Sep. 30, 2017	Apr. 07, 2016
Exchange of common stock, shares	50,000
Common stock amount			$ 6,011	$ 6,011
Aggregate amount of assets	$ 396,500
Integrated [Member]
Acquired equity percentage		100.00%
Common stock price per share		$ 1
Exchange of common stock, shares		50,000
Exchange of common stock, amount		$ 300,000
Creative [Member]
Membership percentage					100.00%
Membership amount					$ 25,000
Easy [Member]
Common stock price per share	$ 2.19
Exchange of common stock, shares	50,000
Common stock amount	$ 287,000
Aggregate amount of assets	$ 396,500
Customer Lists [Member]
Amortization period			24 months

EQUITY AND RECONCILIATION OF _3

EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS' DEFICIT (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Additional Paid-in Capital [Member]
Common stock and APIC beginning of period	$ 3,011,613	$ 2,838,526	$ 3,011,613	$ 2,838,526
Common stock and APIC - end of period	3,011,613	3,011,613	3,011,613	3,011,613
Common shares issued	$ 0		0
Common shares issued conversion of debt debentures		$ 173,087		$ 173,087
Common Stock [Member]
Common stock and APIC - beginning of period, shares	6,010,936	5,759,722	6,010,936	5,759,722
Common stock and APIC beginning of period	$ 6,011	$ 5,760	$ 6,011	$ 5,760
Common shares issued, shares	0		0
Common shares issued, amount	$ 0		$ 0
Common shares issued conversion of debt debentures, shares		251,214		251,214
Common shares issued conversion of debt debentures, amount		$ 251		$ 251
Common stock and APIC - end of period, shares	6,010,936	6,010,936	6,010,936	6,010,936
Common stock and APIC - end of period	$ 6,011	$ 6,011	$ 6,011	$ 6,011

EQUITY AND RECONCILIATION OF _4

EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS' DEFICIT (Details 1)	9 Months Ended
	Jun. 30, 2018USD ($)
EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS DEFICIT (Tables)
Accumulated deficit, Beginning balance	$ (4,764,705)
Net loss	(346,523)
Accumulated deficit, Ending balance	(5,111,228)
Accumulated deficit, Beginning balance	(4,580,707)
Net loss	(530,521)
Accumulated deficit, Ending balance	(5,111,228)
Accumulated deficit, Beginning balance	(3,606,504)
Net loss	(48,750)
Accumulated deficit, Ending balance	(3,655,254)
Accumulated deficit, Beginning balance	(6,040,454)
Net income	2,385,200
Accumulated deficit, Ending balance	$ (3,655,254)

EQUITY AND RECONCILIATION OF _5

EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS' DEFICIT (Details 2)	9 Months Ended
	Jun. 30, 2018USD ($)
EQUITY AND RECONCILIATION OF CHANGES IN STOCKHOLDERS DEFICIT (Tables)
Stockholders' deficit, Beginning balance	$ (1,920,419)
Net loss	(346,523)
Common stock issued for debt conversion	173,338
Stockholders' deficit, Ending balance	(2,093,604)
Stockholders' deficit, Beginning balance	(1,736,421)
Net loss	(530,521)
Common stock issued for debt conversions	173,338
Stockholders' deficit, Ending balance	(2,093,604)
Stockholders' deficit, Beginning balance	(588,880)
Net loss	(48,750)
Stockholders' deficit, Ending balance	(637,630)
Stockholders' deficit, Beginning balance	(3,022,830)
Net income	2,385,200
Stockholders' deficit, Ending balance	$ (637,630)

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Deferred tax asset attributable to:
Current operations	$ 50,761	$ 64,496
Less: Change in valuation allowance	(50,761)	(64,496)
Net refundable amount

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	9 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
INCOME TAXES (Details 1)
Income tax operating loss carry-forward	$ 3,116,607		$ 2,875,794
Statutory federal income tax rate	21.00%	21.00%	21.00%
Effective income tax rate	0.00%		0.00%
Deferred tax assets
Net operating loss carryforward	$ 575,737		$ 564,542
Amortization of intangible assets	78,750		39,375
Total deferred tax assets	654,487		603,917
Less: Valuation allowance	(654,487)		(603,917)
Net deferred tax asset

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017	Sep. 30, 2014
INCOME TAXES (Details Narrative)
Statutory federal income tax rate	21.00%	21.00%	21.00%
Income tax operating loss carry-forward	$ 3,117,000
Net operating loss carry forwards, expiration period	Expires between 2025 and 2038.
Issuance of common shares				2,532,054

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details Narrative) - integer	Apr. 14, 2015	Sep. 30, 2015
DISCONTINUED OPERATIONS (Details Narrative)
Number of oil and gas properties written-off	2	2

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	Jun. 30, 2018USD ($)
Future minimum annual payments under operating lease
2018	$ 19,044
2019	76,176
2020	76,176
2021	76,176
2022	76,176
2023	19,044
Total	$ 342,792

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	9 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jan. 31, 2018	Jan. 31, 2017	Mar. 08, 2018	Sep. 30, 2017	Aug. 02, 2017
Oerating lease expiry date	Jan. 31, 2018
Base monthly rent and sales tax	$ 6,348		$ 4,850	$ 4,650
Rent expense	76,257	$ 45,421
Renewal option			5 years	5 years
Business acquisition, Non-refundable deposits	$ 7,000					$ 57,000
Membership Purchase Agreement [Member] | Florida based Limited Liability Company [Member]
Business acquisition, Membership interests							100.00%
Membership interests, Purchase price							$ 2,600,000
Business acquisition, Non-refundable deposits							50,000
Business acquisition, Non-refundable deposits forfeited					$ 50,000
Business acquisition, Consideration payable in cash							943,371
Business acquisition, Loan payable amount							$ 1,600,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Nov. 08, 2018	Jun. 30, 2018	Sep. 30, 2017
Common stock, shares par value		$ .001	$ .001
Subsequent Event [Member]
Proceeds from issuance of convertible debenture	$ 25,000
Interest rate	10.00%
Common stock, shares par value	$ 0.10