Regenicin (RGIN) 10-Q19 Feb 142013 Q1 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
Document and Entity Information	Dec. 31, 2013	Feb. 14, 2014
Document And Entity Information	'	'
Entity Registrant Name	'Regenicin, Inc.	'
Entity Central Index Key	'0001412659	'
Document Type	'10-Q	'
Document Period End Date	31-Dec-13	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--09-30	'
Is Entity a Well-known Seasoned Issuer?	'No	'
Is Entity a Voluntary Filer?	'No	'
Is Entity's Reporting Status Current?	'Yes	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	120,709,400
Document Fiscal Period Focus	'Q1	'
Document Fiscal Year Focus	'2013	'

Balance_Sheets

Balance Sheets (USD $)	Dec. 31, 2013	Sep. 30, 2013
CURRENT ASSETS	'	'
Cash	$43,209	$22,500
Prepaid expenses and other current assets	48,244	66,335
Total current assets	91,453	88,835
Intangible assets	7,500	7,500
Total assets	98,953	96,335
CURRENT LIABILITIES	'	'
Accounts payable	1,367,636	1,392,481
Accrued expenses	1,593,620	1,475,002
Note payable - insurance financing	29,274	52,220
Bridge financing (net of discount of $75,000 and $1,226)	460,000	538,774
Convertible promissory notes (net of discount of $37,932 and $136,452)	318,689	264,417
Loan payable	10,000	10,000
Loans payable - related parties	93,400	64,400
Derivative liabilities	130,253	438,779
Total current liabilities	4,002,872	4,236,073
Total liabilities	4,002,872	4,236,073
STOCKHOLDERS DEFICIENCY	'	'
Series A 10% Convertible Preferred stock, $0.001 par value, 5,500,000 shares authorized; 885,000 issued and outstanding	885	885
Common stock, $0.001 par value; 200,000,000 shares authorized; 124,037,760 and 120,159,009 issued, respectively; 119,609,400 and 115,730,649 outstanding, respectively	124,040	120,160
Common stock to be issued; 8,885,249 and 6,701,018 shares	444,180	334,968
Additional paid-in capital	8,671,606	8,501,390
Deficit accumulated during development stage	-13,140,202	-13,092,713
Less: treasury stock; 4,428,360 shares at par	-4,428	-4,428
Total stockholders deficiency	-3,903,919	-4,139,738
Total liabilities and stockholders deficiency	$98,953	$96,335

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Sep. 30, 2013
Statement of Financial Position [Abstract]	'	'
Series A Preferred Stock, Par Value	$0.00	$0.00
Series A Preferred Stock, Shares Authorized	5,500,000	5,500,000
Series A Preferred Stock, Issued and outstanding	885,000	885,000
Common Stock, Par Value	$0.00	$0.00
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Issued and outstanding	124,037,760	120,159,009
Common Stock, Outstanding	119,609,400	115,730,649
Common Stock, To Be Issued	8,885,249	6,701,018
Treasury Stock, Issued	4,428,360	4,428,360
Bridge financing discount	$75,000	$1,226
Convertible promissory note discount	$37,932	$136,452

Statements_of_Operations

Statements of Operations (USD $)	3 Months Ended		76 Months Ended
Statements of Operations (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Income Statement [Abstract]	'	'	'
Revenues	'	'	'
Operating expenses	'	'	'
Research and development	'	'	1,563,719
General and administrative	171,714	307,226	5,494,322
Impairment of intangible asset	'	'	3,000,000
Stock based compensation - general and administrative	27,556	'	1,276,193
Total operating expenses	199,270	307,226	11,334,234
Loss from operations	-199,270	-307,226	-11,334,234
Other income (expenses)	'	'	'
Interest expense, including amortization of debt discounts and beneficial conversion features	-43,948	-249,129	-1,861,328
Gain on derivative liabilities	195,729	-710	55,360
Total other income (expenses)	151,781	-249,839	-1,805,968
Net loss	-47,489	-557,065	-13,140,202
Preferred stock dividends	-17,845	-11,695	-1,435,153
Net loss attributable to common stockholders	($65,334)	($568,760)	($14,575,355)
Basic and diluted loss per share:	$0	($0.01)	'
Weighted average number of shares outstanding Basic and diluted	124,645,668	100,666,908	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	3 Months Ended		76 Months Ended
Statements of Cash Flows (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
CASH FLOWS FROM OPERATING ACTIVITIES	'	'	'
Net loss	($47,489)	($557,065)	($13,140,202)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'	'
Impairment of intangible	'	'	3,000,000
Amortization of debt discounts	79,863	3,349	404,696
Accrued interest on notes and loans payable	23,860	20,182	205,629
Amortization of beneficial conversion features	'	125,525	1,144,582
Original interest discount on convertible note payable	1,632	'	6,660
Stock based compensation - G&A	27,556	'	1,276,193
Stock based compensation - Interest expense	'	89,370	89,370
(Gain) loss on derivative liabilities	-195,729	710	-55,361
Other gain related to derivative liabilities	-63,095	'	-63,095
Changes in operating assets and liabilities	'	'	'
Prepaid expenses and other current assets	18,091	14,820	116,891
Accounts payable	-24,845	10,978	1,661,336
Accrued expenses	119,171	156,291	1,368,576
Net cash used in operating activities	-60,985	-135,840	-3,984,725
CASH FLOWS FROM INVESTING ACTIVITIES	'	'	'
Acquisition of intangible assets	'	'	-3,007,500
Net cash used in investing activities	'	'	-3,007,500
CASH FLOWS FROM FINANCING ACTIVITIES	'	'	'
Proceeds from the issuance of notes payable	75,000	150,000	2,910,690
Repayments of notes payable	'	'	-245,000
Proceeds from loans from related parties	29,000	'	602,600
Repayments of loans from related party	'	'	-3,200
Repayments of notes payable - insurance financing	-22,946	-9,252	-135,861
Proceeds from the sale of common stock	640	'	3,013,215
Proceeds from the sale of Series A convertible preferred stock	'	'	1,180,000
Payments of expenses relating to the sale of common stock	'	'	-444,910
Payment of expenses relating to the sale of convertible preferred stock	'	'	-9,600
Proceeds from loans payable	'	'	145,000
Proceeds from advances from officer	'	'	22,500
Net cash provided by financing activities	81,694	140,748	7,035,434
NET INCREASE IN CASH	20,709	4,908	43,209
CASH - BEGINNING OF PERIOD	22,500	34,074	'
CASH - END OF PERIOD	43,209	38,982	43,209
Supplemental disclosures of cash flow information:	'	'	'
Cash paid for interest	1,683	428	'
Non-cash activities:	'	'	'
Preferred stock dividends	17,845	11,695	'
Shares issued/to be issued in connection with conversion of debt and accrued interest	109,212	364,054	'
Beneficial conversion feature and warrant value on bridge financing	75,000	'	'
Derivative liabilities reclassified to additional paid-in capital	24,702	'	'
Common stock issued for accrued expenses	$35,851	'	'

THE_COMPANY

THE COMPANY	3 Months Ended
THE COMPANY	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
THE COMPANY	'
	Windstar, Inc. (the “Company”) was incorporated in the state of Nevada on September 6, 2007 and is in the development stage. On July 19, 2010, the Company amended its Articles of Incorporation to change the name of the Company to Regenicin, Inc. (“Regenicin”). In September 2013, Regenicin formed a new wholly-owned subsidiary for the sole purpose of conducting research in the State of Georgia (together, the “Company”). The subsidiary had no activity since its formation.

	The Company’s original business was the development of a purification device. Such business was assigned to the Company’s former management in July 2010.

	The Company has adopted a new business plan and intended to develop and commercialize a potentially lifesaving technology by the introduction of tissue-engineered skin substitutes to restore the qualities of healthy human skin for use in the treatment of burns, chronic wounds and a variety of plastic surgery procedures.


	The Company entered into a Know-How License and Stock Purchase Agreement (the “Know-How SPA”) with Lonza Walkersville, Inc. (“Lonza Walkersville”) on July 21, 2010. Pursuant to the terms of the Know-How SPA, the Company paid Lonza Walkersville $3,000,000 and, in exchange, the Company was to receive an exclusive license to use certain proprietary know-how and information necessary to develop and seek approval by the U.S. Food and Drug Administration (“FDA”) for the commercial sale of technology held by the Cutanogen Corporation (“Cutanogen”), a subsidiary of Lonza Walkersville. Additionally, pursuant to the terms of the Know-How SPA, the Company was entitled to receive certain related assistance and support from Lonza Walkersville upon payment of the $3,000,000. Once the Company secured FDA approval for the commercial sale of technology, the Know-How SPA provided that the Company was to pay Lonza Walkersville an additional $2,000,000 to buy Cutanogen.

	Unfortunately, after prolonged attempts to negotiate disputes with Lonza Walkersville failed, on September 30, 2013, the Company filed a lawsuit against Lonza Walkersville, Lonza Group Ltd. (“Lonza Group”) and Lonza America, Inc. (“Lonza America”) (collectively, the “Defendant”) in Fulton County Superior Court in the State of Georgia.

	The Company alleges in the complaint that, because of the Defendant’s breaches and tortious conduct, that the Company lost fees paid to the Defendant, which the Defendant did not earn, and suffered consequential damages and lost opportunities. It should also be noted that the $3,000,000 initially paid to Lonza Walkersville, which was recorded as an intangible asset, has been fully written down in the accompanying financial statements as of September 30, 2013. See Notes 4 and 8.

	The Company intends to continue to develop and gain FDA approval of cell therapy and biotechnology products separate from the Defendant’s patent, under the name PermaDerm®, while fully prosecuting the Defendant to regain the Company’s losses. The Company intends to develop and commercialize PermaDerm®, a potentially lifesaving technology, by the introduction of tissue-engineered skin substitutes to restore the qualities of healthy human skin for certain clinical indications. The Company developed its own cultured skin substitute after Lonza’s termination notice.

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
BASIS OF PRESENTATION	Dec. 31, 2013
Accounting Policies [Abstract]	'
BASIS OF PRESENTATION	'
	Interim Financial Statements:

	The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles for interim financial information and with Rule 8-03 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three months ended December 31, 2013 are not necessarily indicative of the results that may be expected for the year ending September 30, 2014. These unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements and footnotes thereto included in the Company's Annual Report on Form 10-K for the year ended September 30, 2013, as filed with the Securities and Exchange Commission.

	Going Concern:

	The Company’s financial statements have been prepared assuming that the Company will continue as a going concern which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has incurred cumulative losses of approximately $13.1 million from inception, expects to incur further losses in the development of its business and has been dependent on funding operations through the issuance of convertible debt and private sale of equity securities. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans include continuing to finance operations through the private or public placement of debt and/or equity securities and the reduction of expenditures. However, no assurance can be given at this time as to whether the Company will be able to achieve these objectives. The consolidated financial statements do not include any adjustment relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

	Development Stage Activities and Operations:

	The Company is in the development stage and has had no revenues. A development stage company is defined as one in which all efforts are devoted substantially to establishing a new business and even if planned principal operations have commenced, revenues are insignificant.

	Financial Instruments and Fair Value Measurement:

	The carrying value of cash, prepaid expenses and other current assets, accounts payable, accrued expenses and all loans and notes payable in the Company’s consolidated balance sheets approximated their values as of December 31, 2013 and September 30, 2013 due to their short-term nature.

	The Company issued notes payable that contained conversion features which were accounted for separately as derivative liabilities and measured at fair value on a recurring basis. Changes in fair value are charged to other income (expenses) as appropriate. The fair value of the derivate liabilities was determined based on Level 2 inputs utilizing observable quoted prices for similar instruments in active markets and observable quoted prices for identical or similar instruments in markets that are not very active. Derivative liabilities totaled $130,253 and $438,779 as of December 31, 2013 and September 30, 2013, respectively.

	See Note 6 - Notes Payable - Convertible Promissory Notes for additional information.

	Recent Pronouncements:

	On July 18, 2013, the FASB issued Accounting Standards Update No. 2013-11, “Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists” (“ASU 2013-11”). ASU 2013-11 is expected to reduce diversity in practice by providing guidance on the presentation of unrecognized tax benefits and will better reflect the manner in which an entity would settle at the reporting date any additional income taxes that would result from the disallowance of a tax position when net operating loss carryforwards, similar tax losses, or tax credit carryforwards exist. The amendments in this update should be applied prospectively for annual and interim periods beginning after December 15, 2013. The Company is currently evaluating the impact of its pending adoption of ASU 2013-11 on its consolidated financial statements

	Management does not believe that any of the recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.


	Reclassifications:

	Certain amount of the September 30, 2013 balance sheets were reclassified to conform to the December 31, 2013 presentation.

LOSS_PER_SHARE

LOSS PER SHARE	3 Months Ended
LOSS PER SHARE	Dec. 31, 2013
Earnings Per Share [Abstract]	'
LOSS PER SHARE	'
	Basic loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss per share give effect to dilutive convertible securities, options, warrants and other potential common stock outstanding during the period, only in periods in which such effect is dilutive. The following securities have been excluded from the calculation of net loss per share, as their effect would be anti-dilutive:

		Shares of Common Stock
		Issuable upon Conversion/Exercise
		as of December 31,
		2013		2012
	Options		5,542,688		5,542,688
	Warrants		4,431,167		1,249,167
	Convertible preferred stock		17,700,000		17,700,000
	Convertible debentures		20,542,369		7,801,338

INTANGIBLE_ASSETS

INTANGIBLE ASSETS	3 Months Ended
INTANGIBLE ASSETS	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
INTANGIBLE ASSETS	'
	Intangible assets, which include purchased licenses, patents and patent rights, are stated at cost and will be amortized using the straight-line method over their useful lives based upon the pattern in which the expected benefits will be realized, or on a straight-line basis, whichever is greater.

	In July 2010, the Company entered into an agreement with Lonza to purchase an exclusive license to use certain proprietary know-how and information necessary to develop and seek approval by the FDA for the commercial sale of PermaDerm.
	The Company made an initial payment of $3,000,000 to Lonza to purchase this exclusive know-how license and assistance in gaining FDA approval. In conjunction with Lonza, the Company's management intended to create and implement a strategy to conduct clinical trials and assemble and present relevant information and data in order to obtain the necessary approvals. The $3,000,000 payment was recorded as an intangible asset.

	After prolonged negotiations, the Company has been unable to resolve contractual and other disputes with Lonza. As a result, on September 30, 2013, the Company filed a lawsuit against Lonza and related entities. The complaint alleges that Lonza determined it would make more money on PermaDerm if it was not approved by the FDA and that Lonza used certain proprietary information, which the Company had purchased, for at least 13 other companies. The allegations also included that Lonza utilized threats and coercion, including false claims of breach of contract and securities violations, in order to terminate the exclusive know-how license. As a result, the Company received neither the exclusive know-how license that Lonza had promised nor the benefits of the exclusive know-how license.

	For the year ended September 30, 2013, due to ongoing dispute and pending any settlement of the lawsuit, the Company determined that value of the intangible asset and related intellectual property has been fully impaired. As a result, the Company wrote down the value of the intangible asset to $0.

	In August 2010, the Company paid $7,500 and obtained the rights to the trademarks PermaDerm® and TempaDerm® from KJR-10 Corp.

	At both December 31, 2013 and September 30, 2013, intangible assets totaled $7,500.

LOANS_PAYABLE

LOANS PAYABLE	3 Months Ended
LOANS PAYABLE	Dec. 31, 2013
Notes to Financial Statements	'
LOANS PAYABLE	'
	Loan Payable:

	In February 2011, an investor advanced $10,000. The loan does not bear interest and is due on demand. At both December 31, 2013 and September 30, 2013, the loan payable totaled $10,000.

	Loans Payable - Related Parties:

	In October 2011, Craig Eagle, a director of the Company, advanced the Company $35,000. The loan does not bear interest and is due on demand. At both December 31, 2013 and September 30, 2013, the loan balance was $35,000.

	During the three months ended December 31, 2013, Randall McCoy, the Company’s Chief Executive Officer, has made advances to the Company. The loans do not bear interest and are due on demand. At December 31, 2013 and September 30, 2013, the loan balance was $9,000 and $0, respectively.

	John Weber, the Company’s Chief Financial Officer, has made advances to the Company. The loans do not bear interest and are due on demand. At December 31, 2013 and September 30, 2013, the loan balance was $48,100 and $28,100, respectively.

	For the year ended September 30, 2013, the Company received other advances totaling $1,300. The loans do not bear interest and are due on demand. At both December 31, 2013 and September 30, 2013, the loan balance was $1,300.

	At December 31, 2013 and September 30, 2013, loans payable – related parties totaled $93,400 and $64,400, respectively.

NOTES_PAYABLE

NOTES PAYABLE	3 Months Ended
NOTES PAYABLE	Dec. 31, 2013
Notes to Financial Statements	'
NOTES PAYABLE	'
	Insurance Financing Note:

	The Company finances certain insurance premiums. In August 2013, the Company financed premiums totaling $57,892. The note is payable over a nine-month term. At December 31, 2013 and September 30, 2013, the balance owed under the note was $29,274 and $52,220, respectively.

	Bridge Financing:

	On December 21, 2011, the Company issued a $150,000 promissory note (“Note 2”) to an individual. Note 2 bore interest so that the Company would repay $175,000 on the maturity date of June 21, 2012, which correlated to an effective rate of 31.23%. Additional interest of 10% will be charged on any late payments. At maturity, the Company was supposed to issue one million shares of common stock as additional consideration. The shares were issued in June 2012. Note 2 was not paid at the maturity date and the Company is incurring additional interest described above. At both December 31, 2013 and September 30, 2013, the Note 2 balance was $175,000.

	On January 18, 2012, the Company issued a $165,400 convertible promissory note (“Note 3”) to an individual. Note 3 bore interest at the rate of 5% per annum and was due on June 18, 2012. Note 3 and accrued interest thereon was convertible into units at a conversion price of $2.00 per unit. A unit consisted of one share of Series A Convertible Preferred Stock (“Series A Preferred”) and a warrant to purchase one-fourth (1/4), or 25% of one share of common stock. Upon maturity, Note 3 was not automatically converted and the Units were not issued. Instead, in October 2012, a new note was issued with a six month term. The new note bore interest at the rate of 8% per annum and the principal and accrued interest thereon were convertible into shares of common stock at a rate of $0.05 per share. In addition, at the date of conversion, the Company was to issue a two-year warrant to purchase an additional 500,000 shares of common stock at $0.10 per share. The warrant has not been issued. At maturity, the principal and interest automatically converted and the Company was supposed to issue 3,522,440 shares of common stock. As of December 31, 2013, the shares were not issued and were classified as common stock to be issued. At both December 31, 2013 and September 30, 2013, the Note 3 balance was $0.

	On January 27, 2012, the Company issued a $149,290 convertible promissory note (“Note 4”) to an individual. Note 4 bore interest at the rate of 8% per annum and was due on March 31, 2012. Note 4 and accrued interest thereon was convertible into shares of common stock at a rate of $0.05 per share. In addition, the Company issued a warrant to purchase an additional 500,000 shares of common stock at $0.10 per share that expires on January 27, 2014. On March 31, 2012, Note 4 and the accrued interest became due and the Company was supposed to issue 3,027,683 shares of common stock. In May 2013, the Company issued the shares. At both December 31, 2013 and September 30, 2013, the Note 4 balance was $0.

	In March 2012, the Company issued a series of convertible promissory notes (“Notes 5-9”) totaling $186,000 to four individuals. Notes 5-9 bore interest at the rate of 33% per annum and were due in August and September 2012. Notes 5-9 and accrued interest thereon were convertible into shares of common stock at the rate of $0.05 per share and automatically converted on the maturity dates unless paid sooner by the Company. At maturity, the principal and interest automatically converted and the Company was supposed to issue 4,335,598 shares of common stock. In December 2012, the Company issued 4,079,000 shares to the note holders of Notes 5, 6, 7 and 9. The unissued 256,598 shares for Note 8 are classified as common stock to be issued at December 31, 2013. At both December 31, 2013 and September 30, 2013, the Note 5-9 balances were $0.

	In April 2012 through June 2012, the Company issued a series of convertible promissory notes (“Notes 10-18”) totaling $220,000 to nine individuals. Notes 10-18 bore interest at the rate of 33% per annum and were due in October through November 2012. Notes 10-18 and accrued interest thereon were convertible into shares of common stock at the rate of $0.05 per share and automatically converted on the maturity dates unless paid sooner by the Company. For financial reporting purposes, the Company recorded discounts of $215,900 to reflect the beneficial conversion features. The discounts were amortized over the terms of Notes 10-18. In December 2012, the Company issued 5,124,500 shares of its common stock for the conversion of principal and accrued interest through the various maturity dates of the notes. At both December 31, 2013 and September 30, 2013, the Note 10-18 balances were $0.

	In April 2012, the Company issued a convertible promissory note (“Note 19”) totaling $25,000 to an individual for services previously rendered. Note 19 bore interest at the rate of 33% per annum and was due in October 2012. Note 19 and accrued interest thereon was convertible into shares of common stock at the rate of $0.05 per share and automatically converted on the maturity date unless paid sooner by the Company. For financial reporting purposes, the Company recorded a discount of $24,837 to reflect the beneficial conversion feature. The discount was amortized over the term of Note 19. In December 2012, the Company issued 582,500 shares of its common stock for the conversion of principal and accrued interest through the maturity date. At both December 31, 2013 and September 30, 2013, the Note 19 balance was $0.

	In July 2012, the Company issued a series of convertible promissory notes (“Notes 20-22”) totaling $100,000 to three individuals. Notes 20-22 bore interest at the rate of 10% per annum and were due in December 2012 and January 2013. Notes 20-22 and accrued interest thereon were convertible into shares of common stock at the rate of $0.10 per share and automatically converted on the maturity dates unless paid sooner by the Company. For financial reporting purposes, the Company recorded discounts of $67,500 to reflect the beneficial conversion features. The discounts were amortized over the terms of Notes 20-22. In February 2013, the Company issued 1,050,000 shares of common stock for the conversion of Notes 20-22 and accrued interest thereon. At both December 31, 2013 and September 30, 2013, the Note 20-22 balance was $0.

	In July 2012, the Company issued a convertible promissory note (“Note 23”) totaling $100,000 to an individual. Note 23 bore interest at the rate of 8% per annum and was due in January 2013. Note 23 and accrued interest thereon were convertible into shares of common stock at the rate of $0.05 per share and automatically converted on the maturity date, unless paid sooner by the Company. In addition, at the date of conversion, the Company was to issue a two-year warrant to purchase an additional 500,000 shares of common stock at $0.10 per share. The warrant has not been issued. For financial reporting purposes, the Company recorded a discount of $100,000 to reflect the beneficial conversion feature. The discount was amortized over the term of the Note. In January 2013, the Company issued 2,080,000 shares of common stock for the conversion of Note 23 and accrued interest thereon. At both December 31, 2013 and September 30, 2013, the Note 23 balance was $0.

	In December 2012, the Company issued a convertible promissory note (“Note 24”) totaling $100,000 to an individual. Note 24 bore interest at the rate of 8% per annum and was due in June 2013. Note 24 and accrued interest thereon were convertible into shares of common stock at the rate of $0.05 per share and automatically converted on the maturity date, unless paid sooner by the Company. In addition, at the date of conversion, the Company was to issue a two-year warrant to purchase an additional 500,000 shares of common stock at $0.10 per share. The warrant has not been issued. For financial reporting purposes, the Company recorded a discount of $100,000 to reflect the beneficial conversion feature. The discount was amortized over the term of Note 24. At maturity, the principal and interest automatically converted and the Company was supposed to issue 2,089,880 shares of common stock. As of December 31, 2013, the shares were not issued and were classified as common stock to be issued. The warrant has not been issued as of the date of the issuance of the consolidated financial statements. At both December 31, 2013 and September 30, 2013, the Note 24 balance was $0.

	In January 2013, the Company issued a convertible promissory note (“Note 25”) totaling $35,000 to an individual. Note 25 bore interest at the rate of 8% per annum and was due in July 2013. Note 25 and accrued interest thereon was convertible into shares of common stock at the rate of $0.05 per share and automatically converted on the maturity date unless paid sooner by the Company. In addition, at the date of conversion, the Company was to issue a two-year warrant to purchase an additional 175,000 shares of common stock at $0.50 per share. The warrant has not been issued. For financial reporting purposes, the Company recorded a discount of $21,000 to reflect the value of the beneficial conversion feature. The value of the warrant was not recorded as the value was deemed to be immaterial. The discount was amortized over the term of Note 25. On August 1, 2013, the Company issued 728,000 shares of common stock for the conversion of principal and accrued interest through the date of maturity. The warrant has not been issued as of the issuance of the consolidated financial statements. At both December 31, 2013 and September 30, 2013, the Note 25 balance was $0.

	In March 2013, the Company issued a convertible promissory note (“Note 26”) totaling $25,000 to an individual. Note 26 bore interest at the rate of 8% per annum and was due in September 2013. Note 26 and accrued interest thereon was convertible into shares of common stock at the rate of $0.05 per share and automatically converted on the maturity date unless paid sooner by the Company. In addition, at the date of conversion, the Company was to issue a one-year warrant to purchase an additional 640,000 shares of common stock at $0.001 per share. The warrant has not been issued. For financial reporting purposes, the Company recorded a discount of $14,507 to reflect the value of the warrant and a discount of $10,493 to reflect the value of the beneficial conversion feature. The discounts were amortized over the term of Note 26. At maturity, the principal and interest automatically converted and the Company was supposed to issue 520,000 shares of common stock. As of December 31, 2013, the shares were not issued and were classified as common stock to be issued. The warrant was issued in December 2013 and was exercised on December 24, 2013. At both December 31, 2013 and September 30, 2013, the Note 26 balance was $0.

	In April 2013, the Company issued a convertible promissory note (“Note 27”) totaling $15,000 to an individual. Note 27 bore interest at the rate of 8% per annum and was due in September 2013. Note 27 and accrued interest thereon were convertible into shares of common stock at the rate of $0.05 per share and automatically converted on the maturity date unless paid sooner by the Company. For financial reporting purposes, the Company recorded a discount of $1,500 to reflect the beneficial conversion feature. The discount was amortized over the term of Note 27. At maturity, the principal and interest on Note 27 automatically converted and the Company was supposed to issue 312,100 shares of common stock. As of December 31, 2013, the shares were not issued and were classified as common stock to be issued. At both December 31, 2013 and September 30, 2013, the Note 27 balance was $0.

	In April 2013, the Company issued a convertible promissory note (“Note 28”) totaling $25,000 to an individual. Note 28 bears interest at the rate of 8% per annum and was due in October 2013. Note 28 and accrued interest thereon were convertible into shares of common stock at the rate of $0.05 per share and automatically converted on the maturity date unless paid sooner by the Company. For financial reporting purposes, the Company recorded a discount of $10,000 to reflect the beneficial conversion feature. The discount was amortized over the term of Note 28. At maturity, the principal and interest automatically converted and the Company was supposed to issue 520,055 shares of common stock. As of December 31, 2013, the shares were not issued and were classified as common stock to be issued. At December 31, 2013 and September 30, 2013, the Note 28 balance was $0 and $25,000, respectively.

	In May 2013, the Company issued a convertible promissory note (“Note 29”) totaling $25,000 to an individual. Note 29 bore interest at the rate of 8% per annum and was due in November 2013. Note 29 and accrued interest thereon were convertible into shares of common stock at the rate of $0.05 per share and automatically converted on the maturity date unless paid sooner by the Company. The Company did not record a discount for the conversion feature as the conversion price was greater than the price of the common stock on the issuance date. At maturity, the principal and interest automatically converted and the Company was supposed to issue 520,055 shares of common stock. As of December 31, 2013, the shares were not issued and were classified as common stock to be issued. At December 31, 2013 and September 30, 2013, the Note 29 balance was $0 and $25,000, respectively.

	In June 2013, the Company issued convertible promissory notes (“Notes 30-31”) totaling $30,000 to two individuals. The notes bore interest at the rate of 8% per annum and were due in December 2013. The principal and accrued interest thereon were convertible into shares of common stock at the rate of $0.05 per share and automatically converted on the maturity dates unless paid sooner by the Company. In addition, at the date of conversion, the Company was to issue two-year warrants to purchase an additional 600,000 shares of common stock at $0.05 per share. The warrants have not been issued. For financial reporting purposes, the Company recorded discounts of $3,451 to reflect the value of the warrants but did not record discounts for the conversion features as the conversion prices were greater than the stock prices at the issuance dates. The discounts are being amortized over the terms of Notes 30-31. At maturity, the principal and interest automatically converted and the Company was supposed to issue 624,066 shares of common stock. As of December 31, 2013, the shares were not issued and were classified as common stock to be issued. At December 31, 2013, the Note 30-31 balances were $0. At September 30, 2013, the Notes 30-31 balances were $28,774, net of debt discounts of $1,226.

	In June 2013, the Company issued a convertible promissory note (“Note 31A”) totaling $25,000 to an individual. The note bore interest at the rate of 8% per annum and was due in December 2013. The principal and accrued interest thereon were convertible into shares of common stock at the rate of $0.05 per share and automatically converted on the maturity date unless paid sooner by the Company. In addition, at the date of conversion, the Company was to issue a one-year warrant to purchase an additional 320,000 shares of common stock at $0.001 per share. The warrants have not been issued. For financial reporting purposes, the Company recorded discounts of $5,116 to reflect the value of the warrants but did not record a discount for the conversion feature as the conversion price was greater than the stock price at the issuance date. The discount was amortized over the term of Notes 31A. At maturity, the principal and interest automatically converted and the Company was supposed to issue 520,055 shares of common stock. As of December 31, 2013, the shares were not issued and were classified as common stock to be issued. At December 31, 2013, the Note 31A balance was $0.

	In July 2013, the Company issued convertible promissory notes (“Note 32-34”) totaling $35,000 to three individuals. The notes bears interest at the rate of 8% per annum and are due in January 2014. The principal and accrued interest thereon are convertible into shares of common stock at the rate of $0.05 per share and automatically convert on the maturity dates unless paid sooner by the Company. The Company did not record discounts for the conversion features as the conversion prices were greater than the prices of the common stock on the issuance dates. At both December 31, 2013 and September 30, 2013, the Notes 32-34 balances were $35,000. At maturity in January 2014, the principal and interest automatically converted and the Company was supposed to issue 728,230 shares of common stock. The shares have not been issued.

	In August 2013, the Company issued convertible promissory notes (“Note 35-36”) totaling $250,000 to two individuals. The notes bears interest at the rate of 8% per annum and are due in August 2014. The principal and accrued interest thereon are convertible (after February 13, 2014) into shares of common stock at the rate of $0.03 per share and automatically convert on the maturity dates unless paid sooner by the Company. The Company did not record discounts for the conversion features as the conversion prices were greater than the prices of the common stock on the issuance dates. At both December 31, 2013 and September 30, 2013, the Notes 35-36 balances were $250,000.

	On December 31, 2013, the Company issued a convertible promissory note (“Note 37”) totaling $75,000 to an individual. The note bears interest at the rate of 8% per annum and is due in May 2014. The principal and accrued interest thereon are convertible into shares of common stock at the rate of $0.02 per share and automatically converted on the maturity date unless paid sooner by the Company. In addition, at the date of conversion, the Company is to issue two-year warrants to purchase an additional 937,500 shares of common stock at $0.25 per share. For financial reporting purposes, the Company recorded discounts of $20,455 to reflect the value of the warrants and a discount of $54,545 to reflect the value of the beneficial conversion feature. The discounts are being amortized over the term of Note 37. At December 31, 2013, the Note 37 balance was $0, net of debt discounts of $75,000.



	Convertible Promissory Notes:



	In October 2012, the Company issued a promissory note to a financial institution (the “Lender”) to borrow up to a maximum of $225,000. The note bears interest so that the Company would repay a maximum of $250,000 at maturity, which correlated to an effective rate of 10.59%. In October 2012, the Company received $50,000 upon the signing of the note and then in January through September 2013, the Company received additional proceeds totaling $100,000. Material terms of the note include the following:

	1. The Lender may make additional loans in such amounts and at such dates at its sole discretion.
	2. The maturity date of each loan is one year after such loan is received.
	3. The original interest discount is prorated to each loan received.
	4. Principal and accrued interest is convertible into shares of the Company’s common stock at the lesser of $0.069 or 65%-70% (as defined) of the lowest trading price in the 25 trading days previous to the conversion.
	5. Unless otherwise agreed to in writing by both parties, at no time can the Lender convert any amount of the principal and/or accrued interest owed into common stock that would result in the Lender owning more than 4.99% of the common stock outstanding.
	6. There is a one-time interest payment of 10% of amounts borrowed that is due at the maturity date of each loan.
	7. At all times during which the note is convertible, the Company shall reserve from its authorized and unissued common stock to provide for the issuance of common stock under the full conversion of the promissory note. The Company will at all times reserve at least 13,000,000 shares of its common stock for conversion.
	8. The Company agreed to include on its next registration statement it files, all shares issuable upon conversion of balances due under the promissory note. Failure to do so would result in liquidating damages of 25% of the outstanding principal balance of the promissory note but not less than $25,000.


	The Company is accreting the original issue discount (“OID”) on the initial loan over the life of the loan using the effective interest method. For the three months ended December 31, 2013 and 2012, the accretion amounted to $2,300 and $886, respectively.

The conversion feature contained in the promissory note is considered to be an embedded derivative. The Company bifurcated the conversion feature and recorded a derivative liability on the consolidated balance sheet. The Company recorded the derivative liability equal to its estimated fair value. Such amount was also recorded as a discount to the convertible promissory note and is being amortized to interest expense using the effective interest method. For the three months ended December 31, 2013 and 2012, amortization of the debt discount amounted to $15,855 and $3,349, respectively. At December 31, 2013 and September 30, 2013, the unamortized discount is $37,932 and $72,348, respectively.

The Company is required to mark-to-market the derivative liability at the end of each reporting period. For the three months ended December 31, 2013 and 2012, the Company recorded a gain (loss) on the change in fair value of the conversion option of $48,922 and ($710), respectively, and as of December 31, 2013 and September 30, 2013, the fair value of the conversion option was $63,202 and $224,920.

In the three months ended December 31, 2013, the Company issued 2,200,000 shares of common stock for the conversion of principal and accrued interest of $23,075. At December 31, 2013, the balance of the convertible note was $24,989, net of the debt discount of $37,932. In January 2014, the Company issued 1,100,000 shares of common stock for the conversion of $15,087 of principal and accrued interest. At September 30, 2013, the balance of the convertible note was $34,821, net of the debt discount of $72,348.

In May 2013, the Company issued a convertible promissory note totaling $293,700 to a vendor in lieu of amounts payable. The note bears interest at the rate of 12% per annum and was originally due November 21, 2013. The maturity date of the note was extended to February 21, 2014. The note is secured by all of the assets of the Company. The note and accrued interest are convertible into shares of common stock at a conversion rate of the lower of $0.04 per share or 80% of the average of the lowest three trading prices in the 20 trading days previous to the conversion. In addition, the Company issued a five-year warrant to purchase an additional 50,000 shares of common stock at a per share exercise price of the lower of $0.04 per share or 80% of the average of the lowest three trading prices in the 20 trading days previous to the conversion.

The conversion features contained in the promissory note and the warrant are considered to be embedded derivatives. The Company bifurcated the conversion features and recorded derivative liabilities on the consolidated balance sheet. The Company recorded the derivative liabilities equal to their estimated fair value of $153,300. Such amount was also recorded as a discount to the convertible promissory note and was amortized to interest expense using the effective interest method. For the three months ended December 31, 2013 and 2012, amortization of the debt discount amounted to $64,104 and $0, respectively. At December 31, 2013 and September 30, 2013, the unamortized discount was $0 and $64,104, respectively.

The Company is required to mark-to-market the derivative liabilities at the end of each reporting period. For the three months ended December 31, 2013 and 2012, the Company recorded a gain on the change in fair value of the conversion option of $146,807 and $0, respectively, and as of December 31, 2013 and September 30, 2013, the fair value of the conversion option was $67,051 and $213,858, respectively.

At December 31, 2013, the balance of the convertible note was $293,700 net of the debt discount of $0. At September 30, 2013, the balance of the convertible note was $229,596 net of the debt discount of $64,104.

STOCKHOLDERS_DEFICIENCY

STOCKHOLDERS DEFICIENCY	3 Months Ended
STOCKHOLDERS DEFICIENCY	Dec. 31, 2013
Equity [Abstract]	'
STOCKHOLDERS DEFICIENCY	'
	Preferred Stock:

	Series A

	Series A Preferred pays a dividend of 8% per annum on the stated value and have a liquidation preference equal to the stated value of the shares. Each share of Preferred Stock has an initial stated value of $1 and was convertible into shares of the Company’s common stock at the rate of 10 for 1. Series A Preferred contains a full ratchet anti-dilution feature on the shares of common stock underlying the Series A Preferred for three years on any stock issued below $0.10 per share with the exception of shares issued in a merger or acquisition. As the Company issued common stock at $0.05 per share for the conversion of debt, the conversion rate for the Series A Preferred is now 20 to 1.

	The dividends are cumulative commencing on the issue date whether or not declared. Dividends amounted to $17,845 and $11,695 for the three months December 30, 2013 and 2012, respectively. At December 31, 2013 and September 30, 2013, dividends payable total $198,287 and $180,442, respectively, and are included in accrued expenses.

	At both December 31, 2013 and September 30, 2013, 885,000 shares of Series A Preferred were outstanding.

	Series B

	On January 23, 2012, the Company designated a new class of preferred stock called Series B Convertible Preferred Stock (“Series B Preferred”). Four million shares have been authorized with a liquidation preference of $2.00 per share. Each share of Series B Preferred is convertible into ten shares of common stock. Holders of Series B Convertible Preferred Stock have a right to a dividend (pro-rata to each holder) based on a percentage of the gross revenue earned by the Company in the United States, if any, and the number of outstanding shares of Series B Convertible Preferred Stock, as follows: Year 1 - Total Dividend to all Series B holders =03 x Gross Revenue in the U.S. Year 2 - Total Dividend to all Series B holders =02 x Gross Revenue in the U.S. Year 3 - Total Dividend to all Series B holders =01 x Gross Revenue in the U.S. At December 31, 2013 no shares of Series B Preferred are outstanding.

	Common Stock Issuances:

	On December 18, 2012, the Company issued 801,000 shares of its common stock as a finder fee to an entity for introducing lenders who provided funding to the Company. The shares were valued at $89,370.

	For the year ended September 30, 2013, the Company issued 16,671,685 shares of its common stock for the conversion of notes payable issued under the Bridge Financing and accrued interest.

	The Company issued shares of its common stock for the conversion of principal and accreted interest owed to the Lender as follows:

	1. For the year ended September 30, 2013, the Company issued 8,850,000 shares.
	2. In November 2013, the Company issued 2,200,000 shares
	3. In January 2014, the Company issued 1,100,000 shares.

	In December 2013, the Company issued 640,000 shares of common stock for the exercise of a warrant.

	On December 24, 2013, the Company issued 1,038,751 shares of its common stock as a finder fee to an entity for introducing lenders who provided funding to the Company in fiscal 2013. The shares were valued at $35,851.

	Stock-Based Compensation:

	The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 505, “Equity.” Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earlier of a performance commitment or completion of performance by the provider of goods or services as defined by ASC 505.

	On January 6, 2011, the Company approved the issuance of 885,672 options to each of the four members of the board of directors at an exercise price of $0.62 per share that expire on December 22, 2015. On December 10, 2013, the exercise price of the options was changed to $0.035 per share. As a result, the Company revalued the options as required under generally accepted accounting principles and recognized an expense of $27,556. The options were revalued utilizing the Black-Scholes option pricing model with the following assumptions: exercise price: $0.035 - $0.62; expected volatility: 20.71%; risk-free rate: 0.13% - 0.14%; expected term: 1 year.

	The expected life is the number of years that the Company estimates, based upon history, that warrants will be outstanding prior to exercise or forfeiture. Expected life is determined using the “simplified method” permitted by Staff Accounting Bulletin No. 107. The stock volatility factor is based on the Nasdaq Biotechnology Index. The Company did not use the volatility rate for Company’s common stock as the Company’s common stock had not been trading for the sufficient length of time to accurately compute its volatility when these options were issued.

	Stock based compensation amounted to $27,556 for the three months ended December 31, 2013 and is included in general and administrative expenses. Stock compensation expense amounted to $89,370 for the three months ended December 31, 2012 and is included in interest expense.

LONZA_TRANSACTION

LONZA TRANSACTION	3 Months Ended
LONZA TRANSACTION	Dec. 31, 2013
Notes to Financial Statements	'
LONZA TRANSACTION	'
	The Company entered into the Know-How SPA with Lonza Walkersville on July 21, 2010. Pursuant to the terms of the Know-How SPA, the Company paid Lonza Walkersville $3,000,000 and, in exchange, the Company was to receive an exclusive license to use certain proprietary know-how and information necessary to develop and seek approval by the U.S. Food and Drug Administration (“FDA”) for the commercial sale of the Cutanogen technology. Additionally, pursuant to the terms of the Know-How SPA, the Company was entitled to receive certain related assistance and support from Lonza Walkersville upon payment of the $3,000,000. Once the Company secured FDA approval for the commercial sale of technology, the Know-How SPA provided that the Company was to pay Lonza Walkersville an additional $2,000,000 to buy its subsidiary, Cutanogen.

	On September 30, 2013, the Company filed a lawsuit against the Defendant in Fulton County Superior Court in the State of Georgia.

	The Company continued to negotiate for almost six months after Lonza paid the previous shareholders of Cutanogen to settle their lawsuit. The Company attempted to acquire the Cutanogen technology from Lonza in lieu of a license but to no avail. The Company have retained a national law firm to represent its interests in this case.

	In the complaint, the Company alleges that it entered into a Know-How SPA with Lonza Walkersville, on July 21, 2010. Pursuant to the terms of the Know-How SPA, the Company paid Lonza Walkersville $3,000,000 and, in exchange, the Company was to receive an exclusive license to use certain proprietary know-how and information necessary to develop and seek approval by the FDA for the commercial sale of the Cutanogen technology. Additionally, pursuant to the terms of the Know-How SPA, the Company was entitled to receive certain related assistance and support from Lonza Walkersville upon payment of the $3,000,000. Once the Compaby secured FDA approval for the commercial sale of technology, the Know-How SPA provided that the Company would pay Lonza Walkersville an additional $2,000,000 to buy its subsidiary, Cutanogen.

	However, as the Company alleges in the complaint, the Company believes the Defendant determined that it would make more money on the Cutanogen technology if it was not approved by the FDA and, unbeknownst to the Company, the Company believes Lonza Walkersville never intended to fulfill its obligations under the Know-How SPA. In this regard, the Company alleges in the complaint that Lonza Walkersville used certain proprietary know-how and information for at least thirteen (13) other companies. The Company alleges in the complaint that this is the same certain proprietary know-how and information the Company had purchased for $3 million under the exclusive Know-How SPA.

	Further, as the Company alleges in the complaint, the Defendant utilized threats and coercion against the Company throughout the contract term, including false claims of breach and securities violations, in order to attempt to terminate the Know-How SPA unilaterally. As a result, the Company received neither the exclusive license the Defendant had promised, nor the benefit of the exclusive proprietary know-how. Therefore, the Company alleges in the complaint that, because of the Defendant’s breaches and tortious conduct, the Company lost the fees paid to the Defendant, which the Defendant did not earn, and suffered consequential damages and lost opportunities. In addition, the Company did not receive compensation from Lonza Walkersville for the time spent working on the Armed Forces Institute of Regenitive Medicine (AFIRM) grant, nor the time spent working on the Department of Defense (DOD) contract, which the Company was contractually supposed to be paid. The Company also will not receive the expected financial benefit from the DOD contract to help offset the cost of the clinical trials going forward. Lonza’s failure to secure a renewal of the DOD contract will have a significant financial impact on the Company. It should also be noted that the $3 million initially paid to Lonza, which was recorded as an intangible asset, has been fully written off in the accompanying consolidated financial statements as of September 30, 2013.

	The case has been removed to the United States District Court for the Northern District of Georgia by Defendant. In conjunction with its removal of the litigation, Defendant filed a motion asking the Federal Court to either dismiss the complaint or to require the Company to file additional details providing more specific information about the Company’s claims. The Company has opposed that motion and filed its own motion asking the Federal Court to remand the case back to the Fulton County Superior Court. While those motions await a decision by the federal judge, both parties are governed by the Federal Rules of Civil Procedure. As such the Company has taken steps to protect its rights and to advance its claims by proceeding with the preliminary procedural requirements of the Court.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2013
Related Party Transactions [Abstract]	'
RELATED PARTY TRANSACTIONS	'
	The Company’s principal executive offices are located in Little Falls, New Jersey. The headquarters is located in the offices of McCoy Enterprises LLC, an entity controlled by Mr. McCoy. The office is attached to his residence but has its own entrances, restroom and kitchen facilities.

	The Company also maintains an office in Pennington, New Jersey, which is the materials and testing laboratory. This office is owned by Materials Testing Laboratory, and the principal is an employee of the Company.

	No rent is charged for either premise.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
SUBSEQUENT EVENTS	Management has evaluated subsequent events through the date of this filing.

LOSS_PER_SHARE_Tables

LOSS PER SHARE (Tables)	3 Months Ended
LOSS PER SHARE (Tables)	Dec. 31, 2013
Earnings Per Share [Abstract]	'
SCHEDULE OF LOSS PER SHARE	'
		Shares of Common Stock
		Issuable upon Conversion/Exercise
		as of December 31,
		2013		2012
	Options		5,542,688		5,542,688
	Warrants		4,431,167		1,249,167
	Convertible preferred stock		17,700,000		17,700,000
	Convertible debentures		20,542,369		7,801,338

THE_COMPANY_Details_Narrative

THE COMPANY (Details Narrative) (USD $)	3 Months Ended
THE COMPANY (Details Narrative) (USD $)	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Date Of Incorporation	6-Sep-07
Know-How SPA	$3,000,000
Additional due with FDA Approval	$2,000,000

BASIS_OF_PRESENTATION_Details_

BASIS OF PRESENTATION (Details Narrative) (USD $)	3 Months Ended		76 Months Ended
BASIS OF PRESENTATION (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Sep. 30, 2013
Accounting Policies [Abstract]	'	'	'	'
Cumulative Loss	($47,489)	($557,065)	($13,140,202)	'
Derivative liabilities	$130,253	'	$130,253	$438,779

LOSS_PER_SHARE_SCHEDULE_OF_LOS

LOSS PER SHARE - SCHEDULE OF LOSS PER SHARE (Details)	Dec. 31, 2013	Dec. 31, 2012
Earnings Per Share [Abstract]	'	'
Options	5,542,688	5,542,688
Warrants	4,431,167	1,249,167
Convertible preferred stock	17,700,000	17,700,000
Convertible debentures	20,542,369	7,801,338

INTANGIBLE_ASSETS_Details_Narr

INTANGIBLE ASSETS (Details Narrative) (USD $)	Dec. 31, 2013	Sep. 30, 2013	Aug. 31, 2010	Jul. 31, 2010
Goodwill and Intangible Assets Disclosure [Abstract]	'	'	'	'
Payment To Acquire Intangible Assets	'	'	'	$3,000,000
Obtained Rights To Trademarks	'	'	7,500	'
Intangible assets	$7,500	$7,500	'	'

LOANS_PAYABLE_Details_Narrativ

LOANS PAYABLE (Details Narrative) (USD $)	1 Months Ended		12 Months Ended
LOANS PAYABLE (Details Narrative) (USD $)	Oct. 31, 2011	Feb. 28, 2011	Sep. 30, 2013	Dec. 31, 2013
Notes to Financial Statements	'	'	'	'
Loans Payable from investor	'	$10,000	'	'
Loans Payable from investor, current balance	'	'	10,000	10,000
Loans Payable from Craig Eagle	35,000	'	'	'
Loans Payable from Craig Eagle, current balance	'	'	35,000	35,000
Loans Payable from Randall McCoy, current balance	'	'	0	9,000
Loans Payable from John Weber, current balance	'	'	28,100	48,100
Loan advanced to the Company	'	'	1,300	'
Loan advanced to the Company, Current Balance	'	'	1,300	1,300
Loans payable - related parties	'	'	$64,400	$93,400

NOTES_PAYABLE_Details_Narrativ

NOTES PAYABLE (Details Narrative) (USD $)

Dec. 31, 2013

Sep. 30, 2013

Aug. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 21, 2011

Dec. 31, 2013

Sep. 30, 2013

Oct. 31, 2012

Jan. 18, 2012

Dec. 31, 2013

Sep. 30, 2013

31-May-13

Mar. 31, 2012

Jan. 27, 2012

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Mar. 31, 2012

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Jun. 30, 2012

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Apr. 30, 2012

Dec. 31, 2013

Sep. 30, 2013

Feb. 28, 2013

Jul. 31, 2012

Dec. 31, 2013

Sep. 30, 2013

Jan. 30, 2013

Jul. 31, 2012

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2012

Dec. 31, 2013

Sep. 30, 2013

Aug. 01, 2013

Jan. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Mar. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Apr. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Apr. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

30-May-13

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Dec. 31, 2013

Jun. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Jul. 31, 2013

Dec. 31, 2013

Sep. 30, 2013

Aug. 31, 2013

Dec. 31, 2013

Oct. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

31-May-13

Promissory Note 2

Promissory Note 3

Promissory Note 4

Promissory Note 5 to 9

Promissory Note 10 to 18

Promissory Note 19

Promissory Note 20 to 22

Promissory Note 23

Promissory Note 24

Promissory Note 25

Promissory Note 26

Promissory Note 27

Promissory Note 28

Promissory Note 29

Promissory Note 30 to 31

Promissory Note 31A

Promissory Note 32 to 34

Promissory Note 35 to 36

Promissory Note 37

Promissory Note To Lender

Convertible Note 1

Convertible Note To Vendor

Convertible Notes Payable

$150,000

$165,400

$149,290

$186,000

$220,000

$25,000

$100,000

$35,000

$25,000

$15,000

$25,000

$30,000

$25,000

$35,000

$250,000

$75,000

$293,700

Convertible Notes Payable, amount to be repaid

175,000

Interest rate

31.23%

8.00%

5.00%

8.00%

33.00%

10.00%

8.00%

10.59%

12.00%

Additional interest rate if late

10.00%

Due Date

18-Jun-12

31-Mar-13

30-Sep-12

30-Nov-12

31-Oct-12

31-Jan-13

1-Jan-13

30-Jun-13

31-Jul-13

30-Sep-13

31-Oct-13

30-Nov-13

31-Dec-13

31-Jan-14

31-Aug-14

31-May-14

21-Nov-13

Maturity Date

21-Jun-12

21-Feb-14

Shares to be issued pursuant to Convertible Notes Payable

3,522,440

4,335,598

2,089,863

520,000

312,100

520,000

520,055

624,066

520,055

728,230

Shares issued pursuant to Convertible Notes Payable

4,079,000

5,124,500

582,500

1,050,000

2,080,000

728,000

Conversion price per unit

$0.05

Conversion price per share

$0.05

$0.10

$0.05

$0.03

$0.02

Discount on debt

215,900

24,837

10,000

1,226

75,000

15,855

3,349

64,104

Balance of Convertible Notes Payable

175,000

25,000

28,774

35,000

250,000

24,989

34,821

293,700

229,596

Beneficial Conversion Feature

67,500

100,000

21,000

10,493

1,500

54,545

Common stock issued

3,027,683

1,100,000

Discount on value of warrants

14,507

3,451

5,116

20,455

Warrants to purchase issued

500,000

256,598

500,000

175,000

640,000

600,000

320,000

937,500

50,000

Warrants to purchase issued, price per share

$0.10

$0.50

$0.00

$0.05

$0.00

$0.25

$0.00

Warrants to purchase issued, term

'5 years

Additional warrants to purchase issued

50,000

Additional warrants to purchase issued, price per share

$0.00

Line Of Credit Current Borrowing Capacity

225,000

Insurance Permium Renewal

57,892

Insurance Premium Renweal Note

29,274

52,220

Warrants to purchase, expiration date

27-Jan-14

Notes Payable, Proceeds

50,000

100,000

Accreted Interest

2,300

886

Fair Value of Derivative Liability

48,922

-710

153,300

Unamortized discount

37,932

72,348

64,105

Loss on the change in fair value of the conversion option

63,202

Fair value of the conversion option

67,051

213,858

Common issued, conversion principal

2,200,000

Accrued interest

23,705

Change in fair value of the conversion option

146,807

Unamoritzed discount

$37,932

$72,348

$64,101

STOCKHOLDERS_DEFICIENCY_Detail

STOCKHOLDERS DEFICIENCY (Details Narrative) (USD $)

3 Months Ended

76 Months Ended

3 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Jun. 21, 2012

Dec. 24, 2013

Dec. 18, 2012

Sep. 30, 2013

Jan. 31, 2014

Nov. 30, 2013

Sep. 30, 2013

Dec. 31, 2013

Dec. 10, 2013

Jan. 06, 2011

Series A

Add'l Consideration

Finders Fee

Bridge Financing Conversion

Lender Conversion

Warrant Exercise

4 Board Members

Series A Preferred Stock, Shares Authorized

5,500,000

Dividends

$17,845

$11,695

Dividends payable

198,287

180,442

Common stock, Issued

124,037,760

120,159,009

1,000,000

1,038,751

801,000

16,671,685

1,100,000

2,200,000

8,850,000

640,000

Common stock, Value

124,040

120,160

35,851

89,370

Series A Preferred Stock, Issued and outstanding

885,000

Common Stock, Shares Authorized

200,000,000

Common Stock Option, Issued

885,672

Common Stock Option, Exercise Price

$0.04

$0.62

Common Stock, Vesting Period

'3 years

Revalued options, expense

27,556

Stock based compensation - G&A

27,556

1,276,193

Stock based compensation - Interest expense

$89,370

LONZA_TRANSACTION_Details_Narr

LONZA TRANSACTION (Details Narrative) (USD $)	3 Months Ended		76 Months Ended
LONZA TRANSACTION (Details Narrative) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Jul. 31, 2010
Notes to Financial Statements	'	'	'	'
Additional payment to buy subsidiary	'	'	'	$2,000,000
Know-How SPA	3,000,000	'	'	'
Impairment of intangible	'	'	$3,000,000	'