Davi Luxury Brand (MDAV) 10-K 30 Dec 13 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Sep. 30, 2013	Dec. 30, 2013
Document And Entity Information	'	'
Entity Registrant Name	'Davi Luxury Brand Group, Inc.	'
Entity Central Index Key	'0001450552	'
Document Type	'10-K	'
Document Period End Date	30-Sep-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 Public Float	'	$854,510
Entity Common Stock, Shares Outstanding	'	14,145,917
Document Fiscal Period Focus	'FY	'
Document Fiscal Year Focus	'2013	'

Balance_Sheets

Balance Sheets (USD $)	Sep. 30, 2013	Sep. 30, 2012
Current assets:	'	'
Cash	$654,346	$346,699
Accounts receivable, net	76,234	207,376
Inventory, net	5,952	74,534
Other assets	3,585	2,192
Total current assets	740,117	630,801
Property and equipment, net	51,809	18,442
Intangible assets, net	69,447	50,000
Security deposit	10,596	21,600
Total assets	871,969	720,843
Current liabilities:	'	'
Accounts payable and accrued expenses	26,876	72,394
Accounts payable - related party	119,500	138,000
Common stock payable	95,010	0
Deferred revenue	183,250	235,640
Convertible debt, net	0	5,000
Total current liabilities	424,636	451,034
Deferred lease	2,330	2,190
Total liabilities	426,966	453,224
Stockholders equity:	'	'
Common stock, $0.001 par value; 75,000,000 shares authorized; 13,195,917 and 9,284,117 shares issued and outstanding at Septmeber 30, 2013 and 2012, respectively	13,196	9,284
Additional paid-in capital	1,791,315	1,034,148
Accumulated deficit	-1,359,508	-775,813
Total stockholders equity	445,003	267,619
Total liabilities and stockholders equity	$871,969	$720,843

Balance_Sheets_Parenthetical

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Statement of Financial Position [Abstract]	'	'
Common stock par value	$0.00	$0.00
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued	13,195,917	9,284,117
Common stock shares outstanding	13,195,917	9,284,117

Statements_of_Operations

Statements of Operations (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Sales	'	'
Royalty revenues	$443,245	$435,025
Product sales	66,894	67,393
Total sales	510,139	502,418
Cost of goods sold	9,111	30,813
Gross profit	501,028	471,605
Operating expenses:	'	'
Wages and professional fees	692,208	457,110
Product development	0	23,554
General and administrative	376,686	214,204
Total operating expenses	1,068,894	694,868
Loss from operations	-567,866	-223,263
Other income (expense)	'	'
Interest expense	-15,829	-5,000
Derivative income	0	7,275
Total other income (expense)	-15,829	2,275
Net loss	($583,695)	($220,988)
Weighted average number of common shares outstanding - basic and diluted	11,170,603	7,904,395
Net loss per share - basic and diluted	($0.05)	($0.03)

Shareholders_Equity

Shareholders Equity (USD $)	Common Stock	Additional Paid-In Capital	Retained Earnings / Accumulated Deficit	Total
Balance at Sep. 30, 2011	$7,509	$826,948	($554,825)	$279,632
Balance (in shares) at Sep. 30, 2011	7,509,117	'	'	'
Beneficial conversion feature and warrants associated with convertible debt	'	20,000	'	20,000
Issuance of common stock for cash	1,550	153,450	'	155,000
Issuance of common stock for cash (in shares)	1,550,000	'	'	1,550,000
Issuance of common stock for stock payable	70	-70	'	0
Issuance of common stock for stock payable (in shares)	70,000	'	'	'
Issuance of common stock for services rendered	25	1,325	'	1,350
Issuance of common stock for services rendered (in shares)	25,000	'	'	'
Issuance of common stock resulting from debt conversion	'	'	'	0
Issuance of common stock in connection with modification of stock purchase agreement	130	32,495	'	32,625
Issuance of common stock in connection with modification of stock purchase agreement (in shares)	130,000	'	'	'
Net loss	'	'	-220,988	-220,988
Balance at Sep. 30, 2012	9,284	1,034,148	-775,813	267,619
Balance (in shares) at Sep. 30, 2012	9,284,117	'	'	'
Beneficial conversion feature and warrants associated with convertible debt	'	'	'	0
Issuance of common stock for cash	3,500	346,500	'	350,000
Issuance of common stock for cash (in shares)	3,500,000	'	'	3,500,000
Issuance of common stock for accrued wages and bonus	200	19,800	'	20,000
Issuance of common stock for accrued wages and bonus (in shares	200,000	'	'	'
Issuance of common stock resulting from debt conversion	212	20,968	'	21,180
Issuance of common stock resutling from debt conversion (in shares)	211,800	'	'	'
Warrants granted for services	'	107,502	'	107,502
Stock based compensation	'	262,397	'	262,397
Net loss	'	'	-583,695	-583,695
Balance at Sep. 30, 2013	$13,196	$1,791,315	($1,359,508)	$445,003
Balance (in shares) at Sep. 30, 2013	13,195,917	'	'	'

Statements_of_Cash_Flows

Statements of Cash Flows (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities	'	'
Net loss	($583,695)	($220,988)
Adjustments to reconcile net loss to net cash provided by (used in) provided by operating activities	'	'
Depreciation and amortization	21,328	16,800
Inventory obsolescence	62,441	0
Stock based compensation	369,899	1,350
Amortization of debt discount	15,000	5,000
Derivative income	0	-7,275
Changes in operating assets and liabilities	'	'
Accounts receivable	131,142	-94,127
Inventory	6,141	-53,358
Other assets	-1,393	45,903
Accounts payable and accrued expenses	-44,338	33,743
Accounts payable - related parties	1,500	97,000
Common stock payable	20,000	0
Deferred revenue	-52,390	235,640
Deferred lease	140	-5,724
Security deposit	11,004	0
Net cash provided by (used in) provided by operating activities	-43,221	53,964
Purchase of fixed assets	-54,193	-3,458
Purchase of intangible assets	-19,949	0
Net cash used in investing activities	-74,142	-3,458
Cash flows from financing activities	'	'
Proceeds from issuance of common stock payable	75,010	0
Proceeds from sale of stock	350,000	0
Proceeds from sale of common stock and warrants	0	155,000
Proceeds from issuance of convertible debt	0	20,000
Net cash provided by financing activities	425,010	175,000
Net change in cash	307,647	225,506
Cash, beginning of period	346,699	121,193
Cash, end of period	654,346	346,699
Supplemental disclosure of cash flow information:	'	'
Income taxes paid	0	0
Interest paid	0	0
Supplemental disclosure of non-cash flow investing and financing activities:	'	'
Common stock issued for accrued bonus	20,000	0
Common stock issued for accrued wages	72,000	0
Common stock cancelled for accrued wages	72,000	0
Conversion of note payable into common stock	21,180	0
Beneficial conversion feature and warrants associated with convertible debt	0	20,000
Stock issued in connection with reclassification of derivative liability to permanent equity	$0	$32,625

ORGANIZATION_AND_NATURE_OF_OPE

ORGANIZATION AND NATURE OF OPERATIONS	12 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
ORGANIZATION AND NATURE OF OPERATIONS	'
	Note 1 ORGANIZATION AND NATURE OF OPERATIONS
	Davi Luxury Brand Group, Inc. (“we,” “us,” “our,” “DAVI”, or the “Company”) was incorporated in the State of Nevada on July 26, 2007.   We have developed and are expanding our skin care line/cosmetics business based on a series of grape and botanical-based luxury branded skin care products marketed under the “DAVI”, “DAVI SKIN” and “DAVI NAPA” brand names. Directly, or through our licensees, we have developed and currently market a line of high quality skin care products that are sold as prestige products principally through high-end distribution channels to complement the prestige images associated with the DAVI, DAVI SKIN and DAVI NAPA brands. We are currently targeting high-end retail stores, luxury hotels, and in-flight and duty-free shops of global luxury airlines in order to establish our brand as a luxury product used in first class locations. Our goal is to expand the targeted scope of our sales efforts with respect to upscale department stores and specialty retailers. In addition, our Le Grand Cru collection of products are available for sale through our www.daviskin.com website, and we expect to offer additional products online during fiscal year 2014.
	On September 4, 2012, we entered into a Brand and Trademark License Agreement (the “LGHH License Agreement”) with LG Household and Health Care, Ltd. (“LGHH”). Under the LGHH License Agreement, we granted LGHH an exclusive license to manufacture, sell, market and distribute in Korea, Japan, China and other Asian markets DAVI branded skin care, cosmetics, hair care and other products including the right to develop retail outlets and other commercial ventures in the Asian-Pacific region. LGHH commenced sales of DAVI products in fiscal 2013 with the opening of four new DAVI retail stores in Seoul, Korea that are dedicated to the sale of DAVI branded skincare and cosmetic products.  Under the 10-year LGHH License Agreement, LGHH has agreed to pay us a royalty based on the DAVI branded products that it sells in the licensed territory. During fiscal 2013, we have collaborated with LGHH's research and development team to create a new skincare product line utilizing LGHH's advanced technology along with our exclusive Meritage™ Blend and the patented Phytosphere technology - "Phyto-Meritage™" that we use for our products. A full line of these skin care products has now been developed and commercially released in Asia.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES	12 Months Ended
	Sep. 30, 2013
Notes to Financial Statements	'
SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES	'
	Note 2 SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES
	Basis of Presentation
	The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America. The financial statements have, in management's opinion, been properly prepared within the framework of the significant accounting policies summarized below.
	Revenue recognition
	The Company is party to licensing agreements whereby products utilizing the DAVI, DAVI SKIN and DAVI NAPA name and certain trademarks are manufactured, sold and/or distributed to the licensees’ customers. The Company recognizes royalty revenue as a percentage of sales of the respective products, in accordance with the individual licensing agreements, in the period in which the sales take place and when collectability is reasonably assured. Product sales are recognized when revenue is realized or realizable and has been earned. The Company's policy is to recognize product revenue when risk of loss and title to the product transfers to the consumer. Net sales are comprised of gross revenues less expected returns.
	The Company records deferred revenue when it receives payments in advance for the delivery of products that have not yet been purchased by the ultimate consumer and when royalty revenues are received prior to being earned. Prior to June 30, 2013, the Company sold “DAVI” branded products to Korean Air for re-sale on-board and through their Skyshop Magazine. Payments received by the Company from Korean Air for the purchase of the products were not recognized as revenue until the products were sold to Korean Air’s customers. These skin care products are now sold through our licensee LGHH for which we receive royalties. The Company will, at times, receive advance payments for royalties. These payments are deferred and not recognized as revenues until the requisite amount of products have been purchased by the ultimate consumer in accordance with the licensing agreements.
	Cost of Sales
	Cost of sales includes all of the costs to manufacture the Company's products by third-party contractors as well as the costs to ship the products to our storage facility and ultimately the customer. These costs are reflected in the Company's statement of operations when the products are sold and net sales revenues are recognized. Cost of sales also includes commissions owed for the sale of products to Korean Air for re-sale on-board and through their Skyshop Magazine.
	Product Development
	Product development expenditures are expensed as incurred.
	Cash
	Cash equivalents consist of highly liquid investments with insignificant rate risk and with original maturities of three months or less at the date of purchase. At various times, the Company had deposits in excess of the Federal Deposit Insurance Corporation limit. The Company has experienced no losses related to these uninsured amounts.
	Accounts receivable
	We extend credit based on our evaluation of the customer’s financial condition.  We carry our accounts receivable at net realizable value. We monitor our exposure to losses on receivables and maintain allowances for potential losses or adjustments. We determine these allowances by (1) evaluating the aging of our receivables; and (2) reviewing high-risk customers financial condition. Past due receivable balances are written off when our internal collection efforts have been unsuccessful in collecting the amount due. All outstanding receivables at the end of each quarterly period were collected in a timely manner. Our allowance for doubtful accounts was $0 as of September 30, 2013 and 2012.
	Inventory
	Inventory as of September 30, 2013 consists primarily of totes provided with the sale of our DAVI, DAVI SKIN and DAVI NAPA skin care products. Inventory at September 30, 2012 consisted primarily of the Davi Le Grand Cru Face Cream on consignment with Korean Air, as well as, containers to be used for our skin care products. Our inventory is valued at the lower of cost (first-in, first-out) or net realizable value. The Company evaluates its inventory for excess and obsolescence on a regular basis. In preparing the evaluation the Company looks at the expected demand for the product, as well as changes in technology, in order to determine whether or not a reserve is necessary to record the inventory at net realizable value. During the years ended September 30, 2013 and 2012, we wrote off $62,441 and $0, respectively, of consigned product inventory and container inventory due to the rebranding of our skin care products.
	Property and Equipment
	Property and equipment consist of office furniture, computer equipment and improvements made to our leased office and are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the three year useful life of the assets or the remaining term of the lease. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Expenditures for maintenance and repairs are expensed as incurred.
	Intangible Assets
	Intangible assets are valued at the lower of cost or fair value. Expenditures of costs incurred to renew or extend the term of a recognized intangible asset and materially extend the useful life are capitalized. When assets are sold or otherwise written off due to asset impairment, the cost and the related accumulated amortization are removed from the accounts and any realized gain or loss is recognized at that time. Useful lives of intangible assets are periodically evaluated for reasonableness and the assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may no longer be recoverable.
	Amortization is computed primarily on the straight-line method for financial statement purposes over the estimated useful life. Estimated useful lives will vary based on the nature of the intangible asset.
	Trademarks are valued at the lower of cost of fair value and are accounted for as an indefinite-lived intangible asset. We test our trademarks for impairment annually, or more frequently if events or circumstances indicate that the asset might be impaired. For indefinite-lived intangible assets if the carrying amount exceeds the fair value, an impairment charge is recognized in an amount equal to that excess. No such impairment charge was deemed necessary as of September 30, 2013 or 2012.
	Deferred Lease
	Our office lease includes lease payments that escalate during the life of the lease, as well as a period where the Company has utilized the property but has not been required to make rental payments (i.e. a rent holiday). Accordingly, the Company has followed the guidance of ASC 840 “Leases” and recognized the cost of the lease over the lease term on a straight line basis. The resulting deferred rent is amortized over the life of the lease and is included in accounts payable and accrued expenses in the accompanying financial statements.
	Stock Based Compensation
	The Company accounts for share-based payment awards exchanged for employee services at the estimated grant date fair value of the award. Stock options issued are granted with an exercise price equal to no less than the market price of the Company’s stock at the date of grant and expire up to five years from the date of grant.  The vesting period of the options issued vary depending on the individual option agreement.
	The fair value of stock options granted was determined on the grant date using assumptions for risk free interest rate, the expected term, expected volatility, and expected dividend yield.  The risk free interest rate is based on U.S. Treasury zero-coupon yield curve over the expected term of the option.  The expected term assumption is determined using the grant and expiration date for the individual grants.  The expected volatility assumption is based on the standard deviation of the Company’s underlying stock price’s daily logarithmic returns. The Company’s model includes a zero dividend yield assumption, as the Company has not historically paid nor does it anticipate paying dividends on its common stock.  The Company’s model does not include a discount for post-vesting restrictions, as the Company has not issued awards with such restrictions.
	The periodic expense is then determined based on the valuation of the options, and at that time an estimated forfeiture rate is used to reduce the expense recorded.  The Company’s estimate of pre-vesting forfeitures is primarily based on the Company’s historical experience and is adjusted to reflect actual forfeitures as the options vest.
	The Company accounts for equity instruments issued to non-employees for services and goods under Accounting Standard Codification Topic 505-50 “Equity-Based Payments to Non-Employees”. The fair value of stock option awards and warrants are estimated using a Black-Scholes valuation model consistent with the method used for equity instruments issued to employees as discussed above. The fair value associated with those securities issued is recognized in the same manner as if the Company had paid cash for the services instead of paying with or using the equity instruments, and expensed over the period in which the Company receives the related services.
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period including estimates for stock based compensation, inventory obsolescence, and valuation allowances related to the deferred tax assets.  Actual results could differ from those estimates.
	Impairment of Long-Lived Assets
	The Company reviews the recoverability of its long-lived assets to determine whether events or changes in circumstances occurred that indicate the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on the ability to recover the carrying value of the asset from the expected future cash flows of the related operations. If these cash flows are less than the carrying value of such asset, an impairment loss is recognized for the difference between the estimated fair value and carrying value. The measurement of impairment requires management to make estimates of these cash flows related to long-lived assets, as well as other fair value determinations. To date, no impairment losses have been recognized.
	Fair Value Estimates
	Pursuant to the Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures”, the Company records its financial assets and liabilities at fair value. ASC 820 provides a framework for measuring fair value, clarifies the definition of fair value and expands disclosures regarding fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the reporting date. ASC 820 establishes a three-tier hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value:
	Level 1—Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date.
	Level 2—Inputs (other than quoted prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the asset/liability’s anticipated life.
	Level 3—Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model.
	The carrying values for cash and cash equivalents, accounts receivable, prepaid assets, accounts payable and accrued liabilities approximate their fair value due to their short maturities.
	Derivative Instruments
	Our equity instruments may contain embedded derivative instruments, which in certain circumstances may be required to be bifurcated from the associated host instrument and accounted for separately as a derivative instrument liability.
	The identification of, and accounting for, derivative instruments is complex.  Our derivative instrument liabilities are re-valued at the end of each reporting period, with changes in the fair value of the derivative liability recorded as charges or credits to income, in the period in which the changes occur.
	Net Loss Per Common Share
	Net loss per common share is computed pursuant to ASC 260 “Earnings Per Share”.  Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. For the years ended September 30, 2013 and 2012, potentially dilutive securities had an anti-dilutive effect and were not included in the calculation of fully diluted net loss per common share.
	Income Taxes
	The Company uses the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized by applying the statutory tax rates in effect in the years in which the differences between the financial reporting and tax filing bases of existing assets and liabilities are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized.
	Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements as of September 30, 2013. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date.
	The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as general and administrative expenses in the statements of operations.
	Reclassifications
	For comparability, certain prior period amounts have been reclassified, where appropriate, to conform to the financial statement presentation used in fiscal 2013. These reclassifications have no impact on net loss.
	Recently Issued Accounting Pronouncements
	During July 2013, the FASB issued an 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”)”. The objective of ASU 2013-11 is to clarify the financial presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The assessment of whether a deferred tax asset is available is based on the unrecognized tax benefit and deferred tax asset that exist at the reporting date and should be made presuming disallowance of the tax position at the reporting date. ASU 2013-11 is effective for fiscal years, and interim periods within those years beginning after December 15, 2013. The Company does not expect that the adoption of ASU 2013-11 will have a significant impact on the presentation of its financial statements.
	During July 2012, the FASB issued Accounting Standards Update No. 2012-02, “Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment (“ASU 2012-02”). ASU 2012-02 provides an entity the option to first assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount in accordance with Subtopic 350-30. ASU 2012-02 is effective for interim and annual impairment tests performed for fiscal years beginning after September 15, 2012. Adoption of ASU 2012-02 did not have an impact on the carrying value of our trademarks.
	There were other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to have a material impact on the Company’s financial position, results of operations or cash flows.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2013
RELATED PARTY TRANSACTIONS	'
	Note 3 RELATED PARTY TRANSACTIONS
	In order to preserve cash for other working capital needs, Parrish Medley, the Company’s Chief Executive Officer, agreed to accrue a portion of the amounts owed to him under his employment agreement. As of September 30, 2013, the Company owed $119,500 for such accrued wages.
	On March 11, 2013, the Company entered into a new consulting agreement with Carlo Mondavi, a shareholder and former Chairman of the Board, to provide various services for the Company related to the development and marketing of its products, the Company’s public image, its brand recognition and other public relation matters (the “Agreement”). The Agreement supersedes all prior and existing negotiations and agreements between the Company and Mr. Mondavi and both parties agreed that Mr. Mondavi’s previous consulting agreement with the Company has been terminated and that neither party has any financial obligation to the other party under the previous agreement. In accordance with the Agreement, Mr. Mondavi is to be paid $5,000 per month, plus reasonable out-of-pocket expenses. The Agreement expires on March 11, 2015 unless terminated earlier by either party upon 30 days written notice.

CUSTOMER_CONCENTRATIONS

CUSTOMER CONCENTRATIONS	12 Months Ended
	Sep. 30, 2013
CUSTOMER CONCENTRATIONS	'
	Note 4 CUSTOMER CONCENTRATIONS
	During the year ended September 30, 2013 and 2012, 68% and 73%, respectively, of our sales were generated from royalty revenues under a license agreement to provide DAVI branded products to passengers of Korean Air. The Company’s reliance on this licensing agreement makes us vulnerable to the risk of a near-term severe impact. Should the licensee terminate the license agreement, our financial condition could be materially and adversely affected, and our on-going operations could be severely hampered. Included in accounts receivable at September 30, 2013 was approximately $59,000 owed by Korean Air which had been collected as of the date of this report.
	In addition, we have two other customers who accounted for 13% and 11% of total sales in fiscal 2013. Management does not anticipate that a loss of either of these customers would have a material adverse effect on the Company.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Sep. 30, 2013
PROPERTY AND EQUIPMENT	'
	Note 5 PROPERTY AND EQUIPMENT
	Property and equipment, net, consists of the following:
		September 30,
		2013		2012
	Leasehold improvements	$	58,228	$	16,429
	Office furniture		29,784		20,456
	Computers and office equipment		8,345		5,279
	Less: accumulated depreciation		(44,548)		-23,722
	Total property and equipment, net	$	51,809	$	18,442
	Depreciation expense for the years ended September 30, 2013 and 2012 was $20,826 and $16,800, respectively.

CONVERTIBLE_DEBT

CONVERTIBLE DEBT	12 Months Ended
	Sep. 30, 2013
CONVERTIBLE DEBT	'
	Note 6 CONVERTIBLE DEBT
	On July 12, 2012, the Company issued a Convertible Promissory Note in the principal amount of $20,000 (the “Convertible Note”) to an accredited investor (the “Holder”). The Convertible Note bears interest at 8% per annum and was due in full on June 30, 2013. On March 25, 2013 the Holder converted the note and all accrued and unpaid interest into 211,800 shares of common stock at a conversion price of $0.10 per share.
	Upon conversion of the Convertible Note the remaining note discount was expensed resulting in $15,000 charged to interest expense for the year ended September 30, 2013.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2013
INCOME TAXES	'
	Note 7 INCOME TAXES
	The Company uses the assets and liability method of accounting for income taxes pursuant to ASC 740 Income Taxes.  Under the assets and liability method of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.
	The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:
							September 30,
							2013			2012
	Refundable Federal income tax attributable to:
			Current operations				$	198,000		$	75,100
			Less:	Stock based compensation expense				-89,000			(400)
				Change in valuation allowance				-109,000			(74,700)
			Net refundable amount				$	-		$	-
	A reconciliation of income tax provision to the provision that would be recognized under the statutory rates is as follows:
					September 30,
					2013			2012
	Deferred tax asset attributable to:
		Net operating losses carried forward			$	342,600		$	233,600
		Less:	Valuation allowance			-342,600			-233,600
		Net deferred tax asset			$	-		$	-
	The Company has determined that a valuation allowance of $342,600 at September 30, 2013, is necessary to reduce the deferred tax assets to the amount that will more than likely not be realized. The change in valuation allowance for 2013 was $109,000.  As of September 30, 2013, the Company has a net operating loss carry-forward of approximately $1,009,000, which is available to offset future federal taxable income, if any, with expiration beginning 2028.

EQUITY

EQUITY

12 Months Ended

Sep. 30, 2013

Equity [Abstract]

'

EQUITY

'

Note 8 EQUITY

Common Stock

Effective May 10, 2012, our Articles of Incorporation were amended pursuant to a Certificate of Change Pursuant to Nevada Revised Statutes 78.209 (the “Certificate of Change”) filed with the Nevada Secretary of State. The Certificate of Change provided for both a reverse stock split of the outstanding shares of our common stock on a 1-for-10 basis (the “Reverse Stock Split”), and a corresponding decrease in the number of shares of our common stock that we are authorized to issue (the “Share Decrease”).

As a result of the Reverse Stock Split, the number of issued and outstanding shares of our common stock decreased from 76,040,000 pre-Reverse Stock Split shares to 7,604,117 post-Reverse Stock Split shares (after adjustment for any fractional shares). Pursuant to the Share Decrease, the number of authorized shares of our common stock has decreased from 750,000,000 to 75,000,000 shares of common stock. All amounts shown for common stock and additional paid in capital included in these financial statements are presented post-Reverse Stock Split.

During fiscal 2013 the Company sold 3,500,000 shares of common stock to accredited investors for total proceeds of $350,000 in cash, issued 211,800 shares of common stock for the conversion of $21,180 of debt and accrued interest and issued 200,000 shares of common stock to Mr. Medley as a performance bonus valued at $20,000. Additionally, as of September 30, 2013, the Company had received proceeds of $75,010 from accredited investors for the purchase of 750,000 shares of common stock and granted 200,000 shares of common stock as payment in full to a consultant for services valued at $20,000. These shares were not issued until subsequent to our fiscal year end and accordingly there is a common stock payable totaling $95,010 included on our Balance Sheet at September 30, 2013.

On June 24, 2013, the Company and Mr. Medley mutually rescinded the Company's issuance to Mr. Medley of 720,000 shares of common stock, valued at $72,000. The shares had originally been issued to Mr. Medley on February 28, 2013, in lieu of and as payment in full of $72,000 of accrued but unpaid salary that the Company owed Mr. Medley under his employment agreement with the Company. The Company and Mr. Medley instead determined on June 24, 2013 to, in exchange for Mr. Medley's willingness to defer payment of $72,000 of unpaid wages and salary, (i) permit the Company, at its option, to pay the foregoing, unpaid salary in cash at any time and (ii) give Mr. Medley an option to purchase 720,000 shares of common stock at a price of $0.10 per share.

During fiscal 2012 the Company had stock sales to accredited investors of 1,550,000 common shares for total proceeds of $155,000 in cash.

During August 2011, the Company entered into a stock purchase agreement (the “Stock Purchase Agreement”) whereby the Company sold 70,000 shares (the “Shares”) and a one-year warrant to purchase up to 29,960 shares of our common stock (the “Warrant Shares”) to a single accredited investor for an aggregate purchase price of $52,500 which was recorded as a common stock payable at September 30, 2011 as the shares were not issued to the investor until February 7, 2012. The warrant was exercisable at a price of $1.50 per share and expired on August 5, 2012. Effective May 16, 2012, the Stock Purchase Agreement was amended requiring that the Company issue an additional 130,000 shares of common stock to the investor in exchange for the removal of certain price protection provisions included in the Stock Purchase Agreement. The Shares had a price protection feature that ensured the aggregate value of the Shares would be equal to or greater than $52,500 on August 10, 2012; however, the May 16, 2012 amendment to the Stock Purchase Agreement removed that price protection feature. In addition, if exercised, the Warrant Shares had a price protection feature that ensured the value of the Warrant Shares on the date that is one year after the date the Warrant Shares are purchased would be equal to or greater than the aggregate price paid for the Warrant Shares; however, the May 16, 2012 amendment to the Stock Purchase Agreement removed that price protection feature. In connection with the sale of the Shares during the fiscal year ended September 30, 2011, the Company applied the guidance of FASB ASC Topic No. 815-40. Accordingly, the price protection features attached to the Shares were accounted for as derivative liabilities at the date of sale and adjusted to fair value through earnings at each reporting date. The resulting value was allocated to the proceeds received and applied as a discount to the stock payable account in paid-in capital on the balance sheet. In connection with the May 16, 2012 amendment to the Stock Purchase Agreement, the Company applied the guidance of FASB ASC Topic No. 815-40-35. Accordingly, the derivative was re-valued on May 16, 2012 to an approximate fair value of $32,625, resulting in net derivative income of $7,275 during fiscal year 2012. Also in accordance with FASB ASC Topic No. 815-40-35, the re-valued derivative balance on May 16, 2012 was reclassified to paid-in-capital. The 130,000 additional shares were issued to the investor on July 16, 2012.

On February 15, 2011, the Company entered into a one year employment agreement with J. Bernard Rice as Chief Financial Officer of the Company (the “Rice Employment Agreement”). Effective February 15, 2012, Mr. Rice resigned as Chief Financial Officer and as a member of the Company’s Board of Directors. In accordance with the Rice Employment Agreement and as compensation for his board member services, Mr. Rice was to be granted a total of 300,000 shares of common stock of which 50,000 shares, valued at the then prevailing market rate, or $45,000, were issued during April 2011. Concurrent with his resignation, Mr. Rice was issued the remaining 250,000 shares of common stock for his services rendered as our Chief Financial Officer and as a member of the Board of Directors. These shares were earned over his service period. In the quarter ending March 31, 2012, $1,350 was recognized as an expense for this service.

Common Stock Warrants

Since inception, the Company has issued warrants to purchase shares of the Company’s common stock to accredited investors and consultants as compensation for services rendered, as well as, in conjunction with the purchase of our common stock. A summary of the Company’s warrants activity and related information for the year ended September 30, 2013 is provided below.

In conjunction with the sale of 2,000,000 shares of common stock sold during fiscal 2013 we granted to the investors, for no additional consideration, one-year warrants to purchase up to an aggregate of 500,000 shares of common stock at an exercise price of $0.10 per share. The relative fair value of the warrants at the date of grant was estimated at approximately $100,800 using the Black-Scholes option pricing model based on the following assumptions: expected dividend yield 0%, expected volatility 306%, risk-free interest rate 0.11%, and expected life of 1.0 year. The warrants are exercisable at any time.

During fiscal 2013 the Company issued to independent consultants warrants to purchase up to an aggregate of 1,000,000 shares of common stock at an exercise price of $0.10 per share. The Company issued the warrants as consideration for business development services provided. The fair value of the warrants was estimated to be $107,502 using the Black-Scholes option pricing model based on the following assumptions: expected dividend yield 0%, expected volatility 306%, risk-free interest rate 0.14% - 0.12%, and expected life of 1-2 years and is included in stock based compensation in the accompanying statement of operations. In addition, we issued to a consultant a warrant to purchase up to 375,000 shares of common stock at an exercise price of $0.10 per share, which will vest and become exercisable as of the date that the consultant introduces the Company to at least three potential strategic partners or licensees of the Company’s products. In accordance with ASC 505-50-25-4, the expense related to these warrants will not be recognized until the performance condition has been met.

Number of

Warrants

Outstanding and exercisable at September 30, 2011

144,960

Warrants exercised

-

Warrants granted

250,000

Warrants expired

(29,960

)

Outstanding and exercisable at September 30, 2012

365,000

Warrants exercised

-

Warrants granted

1,875,000

Warrants expired

(365,000

)

Outstanding at September 30, 2013

1,875,000

Stock Warrants as of September 30, 2013

Exercise

Warrants

Remaining

Warrants

Price

Granted

Life (Years)

Exercisable

$0.10

1,875,000

0.8

1,500,000

Common Stock Options

Since inception, the Company has issued options to purchase shares of the Company’s common stock to employees and consultants as compensation for services rendered. A summary of the Company’s options activity and related information for the year ended September 30, 2013 is provided below.

Option awards with performance and service conditions

On February 28, 2013, we granted to Mr. Medley a three-year non-qualified stock option to purchase up to 1,600,000 shares of our common stock at an exercise price equal to $0.10 per share, which was the closing market price of our common stock on February 28, 2013 (i.e., the date of grant).  The option will vest and become exercisable only if, and to the extent, the Company achieves the following milestones related to the Company’s trademark products (“Davi Products”):  (i) 400,000 shares of the option vested on the date that a recent licensee commercially releases Davi Products in Asia; (ii) 400,000 shares of the option will vest when certain licensed sales of Davi Products exceed $2,000,000; (iii) 400,000 shares of the option will vest when certain licensed sales of Davi Products exceed $5,000,000; and (iv) 400,000 shares of the option will vest on the date that we commercially launch any Davi Product in the U.S., other than on our website; provided, in each case, that Mr. Medley remains in our continuous employ through such vesting date.

Option awards with no performance or service requirements

On June 24, 2013, we granted to Mr. Medley a fully vested, non-qualified stock option to purchase up to 720,000 shares of our common stock anytime before September 30, 2015 at an exercise price equal to $0.10 per share, which was the closing market price of our common stock on June 24, 2013 (i.e., the date of grant).

On August 8, 2013, we granted to a consultant a fully vested, five-year non-qualified stock option to purchase up to 1,000,000 shares of our common stock at an exercise price equal to $0.10 per share, which was the closing market price of our common stock on August 8, 2013 (i.e., the date of grant).

The fair value of these 3,320,000 options was estimated using the Black-Scholes option pricing model based on the following assumptions: expected dividend yield 0%, expected volatility 229% - 338%, risk-free interest rate 0.69% - 1.36% and expected life of 27 – 60 months.

Compensation expense recognized for the above noted awards for the year ended September 30, 2013 amounted to $262,397 and is included in stock based compensation in the accompanying statement of operations. Unamortized compensation cost for these awards amounted to $62,864 and will be amortized over the remaining vesting term of the option awards.

A summary of option activity under the Company’s employee stock option plan for the year ended September 30, 2013, is presented below:

Shares

Weighted Average Exercise Price

Weighted Average Remaining Contractual Life (in years)

Grant Date Fair Value

Outstanding at September 30, 2012

$                  -

$              -

-

$             -

Options granted

3,320,000

$0.10

3.44

325,260

Options exercised

-

-

-

-

Options cancelled/ forfeited/ expired

-

-

-

-

Outstanding at September 30, 2013

3,320,000

$0.10

3.06

$325,260

Exercisable at September 30, 2013

2,120,000

$0.10

3.42

$262,397

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 2013
COMMITMENTS AND CONTINGENCIES	'
	Note 9 COMMITMENTS AND CONTINGENCIES
	As of January 18, 2011, the Company entered into a lease with Resco LP, a California limited partnership for the office that the Company is leasing. Under the lease, the Company occupies approximately 1,500 square feet of office space at 9426-9428 Dayton Way, Beverly Hills, California. The lease term expires on January 31, 2016, unless terminated earlier in accordance with the lease. The Company’s monthly rent expense under the lease is approximately $5,700 per month, plus payments of approximately $1,000 per month for common area operating expenses. The Company has the option to extend the term of the lease by two additional years.
	At September 30, 2013, aggregate future minimum payments under the lease (including common area operating expense) is as follows:
	2014	$	82,743
	2015		85,225
	2016		28,687
	Total	$	196,655
	Lease expense for the years ended September 30, 2013 and 2012 were $76,033 and $67,560, respectively.
	From time to time, we may be involved in routine legal proceedings, as well as demands, claims and threatened litigation that arise in the normal course of our business. The ultimate amount of liability, if any, for any claims of any type (either alone or in the aggregate) may materially and adversely affect our financial condition, results of operations and liquidity. In addition, the ultimate outcome of any litigation is uncertain. Any outcome, whether favorable or unfavorable, may materially and adversely affect us due to legal costs and expenses, diversion of management attention and other factors. We expense legal costs in the period incurred. We cannot assure you that additional contingencies of a legal nature or contingencies having legal aspects will not be asserted against us in the future, and these matters could relate to prior, current or future transactions or events. We are not currently a party to any litigation.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	Note 10 SUBSEQUENT EVENTS
	During October 2013, we purchased inventory consisting of products from the new DAVI skin care product line from LGHH valued at approximately $35,000. The inventory will be used to fulfill orders made on our website and in any retail stores that may offer for sale DAVI products in the future.

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES (Policies)	12 Months Ended
	Sep. 30, 2013
Accounting Policies [Abstract]	'
Basis of Presentation	'
	Basis of Presentation
	The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America. The financial statements have, in management's opinion, been properly prepared within the framework of the significant accounting policies summarized below.
Revenue recognition	'
	Revenue recognition
	The Company is party to licensing agreements whereby products utilizing the DAVI, DAVI SKIN and DAVI NAPA name and certain trademarks are manufactured, sold and/or distributed to the licensees’ customers. The Company recognizes royalty revenue as a percentage of sales of the respective products, in accordance with the individual licensing agreements, in the period in which the sales take place and when collectability is reasonably assured. Product sales are recognized when revenue is realized or realizable and has been earned. The Company's policy is to recognize product revenue when risk of loss and title to the product transfers to the consumer. Net sales are comprised of gross revenues less expected returns.
	The Company records deferred revenue when it receives payments in advance for the delivery of products that have not yet been purchased by the ultimate consumer and when royalty revenues are received prior to being earned. Prior to June 30, 2013, the Company sold “DAVI” branded products to Korean Air for re-sale on-board and through their Skyshop Magazine. Payments received by the Company from Korean Air for the purchase of the products were not recognized as revenue until the products were sold to Korean Air’s customers. These skin care products are now sold through our licensee LGHH for which we receive royalties. The Company will, at times, receive advance payments for royalties. These payments are deferred and not recognized as revenues until the requisite amount of products have been purchased by the ultimate consumer in accordance with the licensing agreements.
Cost of Sales	'
	Cost of Sales
	Cost of sales includes all of the costs to manufacture the Company's products by third-party contractors as well as the costs to ship the products to our storage facility and ultimately the customer. These costs are reflected in the Company's statement of operations when the products are sold and net sales revenues are recognized. Cost of sales also includes commissions owed for the sale of products to Korean Air for re-sale on-board and through their Skyshop Magazine.
Product Development	'
	Product Development
	Product development expenditures are expensed as incurred.
Cash	'
	Cash
	Cash equivalents consist of highly liquid investments with insignificant rate risk and with original maturities of three months or less at the date of purchase. At various times, the Company had deposits in excess of the Federal Deposit Insurance Corporation limit. The Company has experienced no losses related to these uninsured amounts.
Accounts receivable	'
	Accounts receivable
	We extend credit based on our evaluation of the customer’s financial condition.  We carry our accounts receivable at net realizable value. We monitor our exposure to losses on receivables and maintain allowances for potential losses or adjustments. We determine these allowances by (1) evaluating the aging of our receivables; and (2) reviewing high-risk customers financial condition. Past due receivable balances are written off when our internal collection efforts have been unsuccessful in collecting the amount due. All outstanding receivables at the end of each quarterly period were collected in a timely manner. Our allowance for doubtful accounts was $0 as of September 30, 2013 and 2012.
Inventory	'
	Inventory
	Inventory as of September 30, 2013 consists primarily of totes provided with the sale of our DAVI, DAVI SKIN and DAVI NAPA skin care products. Inventory at September 30, 2012 consisted primarily of the Davi Le Grand Cru Face Cream on consignment with Korean Air, as well as, containers to be used for our skin care products. Our inventory is valued at the lower of cost (first-in, first-out) or net realizable value. The Company evaluates its inventory for excess and obsolescence on a regular basis. In preparing the evaluation the Company looks at the expected demand for the product, as well as changes in technology, in order to determine whether or not a reserve is necessary to record the inventory at net realizable value. During the years ended September 30, 2013 and 2012, we wrote off $62,441 and $0, respectively, of consigned product inventory and container inventory due to the rebranding of our skin care products.
Property and Equipment	'
	Property and Equipment
	Property and equipment consist of office furniture, computer equipment and improvements made to our leased office and are stated at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the three year useful life of the assets or the remaining term of the lease. When property and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Expenditures for maintenance and repairs are expensed as incurred.
Intangible Assets	'
	Intangible Assets
	Intangible assets are valued at the lower of cost or fair value. Expenditures of costs incurred to renew or extend the term of a recognized intangible asset and materially extend the useful life are capitalized. When assets are sold or otherwise written off due to asset impairment, the cost and the related accumulated amortization are removed from the accounts and any realized gain or loss is recognized at that time. Useful lives of intangible assets are periodically evaluated for reasonableness and the assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may no longer be recoverable.
	Amortization is computed primarily on the straight-line method for financial statement purposes over the estimated useful life. Estimated useful lives will vary based on the nature of the intangible asset.
	Trademarks are valued at the lower of cost of fair value and are accounted for as an indefinite-lived intangible asset. We test our trademarks for impairment annually, or more frequently if events or circumstances indicate that the asset might be impaired. For indefinite-lived intangible assets if the carrying amount exceeds the fair value, an impairment charge is recognized in an amount equal to that excess. No such impairment charge was deemed necessary as of September 30, 2013 or 2012.
Deferred Lease	'
	Deferred Lease
	Our office lease includes lease payments that escalate during the life of the lease, as well as a period where the Company has utilized the property but has not been required to make rental payments (i.e. a rent holiday). Accordingly, the Company has followed the guidance of ASC 840 “Leases” and recognized the cost of the lease over the lease term on a straight line basis. The resulting deferred rent is amortized over the life of the lease and is included in accounts payable and accrued expenses in the accompanying financial statements.
Stock Based Compensation	'
	Stock Based Compensation
	The Company accounts for share-based payment awards exchanged for employee services at the estimated grant date fair value of the award. Stock options issued are granted with an exercise price equal to no less than the market price of the Company’s stock at the date of grant and expire up to five years from the date of grant.  The vesting period of the options issued vary depending on the individual option agreement.
	The fair value of stock options granted was determined on the grant date using assumptions for risk free interest rate, the expected term, expected volatility, and expected dividend yield.  The risk free interest rate is based on U.S. Treasury zero-coupon yield curve over the expected term of the option.  The expected term assumption is determined using the grant and expiration date for the individual grants.  The expected volatility assumption is based on the standard deviation of the Company’s underlying stock price’s daily logarithmic returns. The Company’s model includes a zero dividend yield assumption, as the Company has not historically paid nor does it anticipate paying dividends on its common stock.  The Company’s model does not include a discount for post-vesting restrictions, as the Company has not issued awards with such restrictions.
	The periodic expense is then determined based on the valuation of the options, and at that time an estimated forfeiture rate is used to reduce the expense recorded.  The Company’s estimate of pre-vesting forfeitures is primarily based on the Company’s historical experience and is adjusted to reflect actual forfeitures as the options vest.
	The Company accounts for equity instruments issued to non-employees for services and goods under Accounting Standard Codification Topic 505-50 “Equity-Based Payments to Non-Employees”. The fair value of stock option awards and warrants are estimated using a Black-Scholes valuation model consistent with the method used for equity instruments issued to employees as discussed above. The fair value associated with those securities issued is recognized in the same manner as if the Company had paid cash for the services instead of paying with or using the equity instruments, and expensed over the period in which the Company receives the related services.
Use of Estimates	'
	Use of Estimates
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period including estimates for stock based compensation, inventory obsolescence, and valuation allowances related to the deferred tax assets.  Actual results could differ from those estimates.
Impairment of Long-Lived Assets	'
	Impairment of Long-Lived Assets
	The Company reviews the recoverability of its long-lived assets to determine whether events or changes in circumstances occurred that indicate the carrying value of the asset may not be recoverable. The assessment of possible impairment is based on the ability to recover the carrying value of the asset from the expected future cash flows of the related operations. If these cash flows are less than the carrying value of such asset, an impairment loss is recognized for the difference between the estimated fair value and carrying value. The measurement of impairment requires management to make estimates of these cash flows related to long-lived assets, as well as other fair value determinations. To date, no impairment losses have been recognized.
Fair Value Estimates	'
	Fair Value Estimates
	Pursuant to the Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures”, the Company records its financial assets and liabilities at fair value. ASC 820 provides a framework for measuring fair value, clarifies the definition of fair value and expands disclosures regarding fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the reporting date. ASC 820 establishes a three-tier hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value:
	Level 1—Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date.
	Level 2—Inputs (other than quoted prices included in Level 1) are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the asset/liability’s anticipated life.
	Level 3—Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to the model.
	The carrying values for cash and cash equivalents, accounts receivable, prepaid assets, accounts payable and accrued liabilities approximate their fair value due to their short maturities.
Derivative Instruments	'
	Derivative Instruments
	Our equity instruments may contain embedded derivative instruments, which in certain circumstances may be required to be bifurcated from the associated host instrument and accounted for separately as a derivative instrument liability.
	The identification of, and accounting for, derivative instruments is complex.  Our derivative instrument liabilities are re-valued at the end of each reporting period, with changes in the fair value of the derivative liability recorded as charges or credits to income, in the period in which the changes occur.
Net Loss Per Common Share	'
	Net Loss Per Common Share
	Net loss per common share is computed pursuant to ASC 260 “Earnings Per Share”.  Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. For the years ended September 30, 2013 and 2012, potentially dilutive securities had an anti-dilutive effect and were not included in the calculation of fully diluted net loss per common share.
Income Taxes	'
	Income Taxes
	The Company uses the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized by applying the statutory tax rates in effect in the years in which the differences between the financial reporting and tax filing bases of existing assets and liabilities are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized.
	Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements as of September 30, 2013. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date.
	The Company’s policy is to classify assessments, if any, for tax related interest as interest expense and penalties as general and administrative expenses in the statements of operations.
Reclassifications	'
	Reclassifications
	For comparability, certain prior period amounts have been reclassified, where appropriate, to conform to the financial statement presentation used in fiscal 2013. These reclassifications have no impact on net loss.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	During July 2013, the FASB issued an 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”)”. The objective of ASU 2013-11 is to clarify the financial presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The assessment of whether a deferred tax asset is available is based on the unrecognized tax benefit and deferred tax asset that exist at the reporting date and should be made presuming disallowance of the tax position at the reporting date. ASU 2013-11 is effective for fiscal years, and interim periods within those years beginning after December 15, 2013. The Company does not expect that the adoption of ASU 2013-11 will have a significant impact on the presentation of its financial statements.
	During July 2012, the FASB issued Accounting Standards Update No. 2012-02, “Intangibles – Goodwill and Other (Topic 350): Testing Indefinite-Lived Intangible Assets for Impairment (“ASU 2012-02”). ASU 2012-02 provides an entity the option to first assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount in accordance with Subtopic 350-30. ASU 2012-02 is effective for interim and annual impairment tests performed for fiscal years beginning after September 15, 2012. Adoption of ASU 2012-02 did not have an impact on the carrying value of our trademarks.
	There were other updates recently issued, most of which represented technical corrections to the accounting literature or application to specific industries and are not expected to have a material impact on the Company’s financial position, results of operations or cash flows.

PROPERTY_AND_EQUIPMENT_Tables

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2013
Property and equipment, net, consists	'
	A summary of option activity under the Company’s employee stock option plan for the year ended September 30, 2013, is presented below:
		Shares	Weighted Average Exercise Price	Weighted Average Remaining Contractual Life (in years)	Grant Date Fair Value
	Outstanding at September 30, 2012	$                  -	$              -	-	$             -
	Options granted	3,320,000	$0.10	3.44	325,260
	Options exercised	-	-	-	-
	Options cancelled/ forfeited/ expired	-	-	-	-
	Outstanding at September 30, 2013	3,320,000	$0.10	3.06	$325,260
	Exercisable at September 30, 2013	2,120,000	$0.10	3.42	$262,397

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2013
Cumulative tax effect of significant items comprising net deferred tax amount	'
	The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:
							September 30,
							2013			2012
	Refundable Federal income tax attributable to:
			Current operations				$	198,000		$	75,100
			Less:	Stock based compensation expense				-89,000			(400)
				Change in valuation allowance				-109,000			(74,700)
			Net refundable amount				$	-		$	-
Reconciliation of income tax provision	'
	A reconciliation of income tax provision to the provision that would be recognized under the statutory rates is as follows:
					September 30,
					2013			2012
	Deferred tax asset attributable to:
		Net operating losses carried forward			$	342,600		$	233,600
		Less:	Valuation allowance			-342,600			-233,600
		Net deferred tax asset			$	-		$	-

EQUITY_Tables

EQUITY (Tables)	12 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Stock Option Activity Table	'
	A summary of option activity under the Company’s employee stock option plan for the year ended September 30, 2013, is presented below:
			Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (in years)		Grant Date Fair Value
	Outstanding at September 30, 2012		$                  -		$              -		-		$             -
	Options granted		3,320,000		$0.10		3.44		325,260
	Options exercised		-		-		-		-
	Options cancelled/ forfeited/ expired		-		-		-		-
	Outstanding at September 30, 2013		3,320,000		$0.10		3.06		$325,260
	Exercisable at September 30, 2013		2,120,000		$0.10		3.42		$262,397
Warrant Activity Table	'
				Number of
				Warrants
	Outstanding and exercisable at September 30, 2011				144,960
	Warrants exercised				-
	Warrants granted				250,000
	Warrants expired				(29,960	)
	Outstanding and exercisable at September 30, 2012				365,000
	Warrants exercised				-
	Warrants granted				1,875,000
	Warrants expired				(365,000	)
	Outstanding at September 30, 2013				1,875,000
Warrants Outstanding Table	'
		Stock Warrants as of September 30, 2013
		Exercise					Warrants			Remaining		Warrants
		Price					Granted			Life (Years)		Exercisable
	$0.10							1,875,000		0.8	1,500,000

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Sep. 30, 2013
Commitments And Contingencies Tables	'
Future minimum rental payments	'
	At September 30, 2013, aggregate future minimum payments under the lease (including common area operating expense) is as follows:
	2014	$	82,743
	2015		85,225
	2016		28,687
	Total	$	196,655

SUMMARY_OF_SIGNIFICANT_ACCOUNT2

SUMMARY OF SIGNIFICANT ACCOUNTING PRINCIPLES (Details Narrative) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Notes to Financial Statements	'	'
Original Maturity Of Cash And Cash Equivalents	'3 months	'
Allowance for doubtful accounts	$0	$0
Write-down of inventory	62,441	0
Useful life	'3 years	'
Trademark impairment	0	0
Maximum time to expiraton of stock option grant	'5 years	'
Uncertain tax liability	$0	$0

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details Text) (USD $)	24 Months Ended
	Mar. 11, 2015	Sep. 30, 2013	Jun. 24, 2013	Feb. 28, 2013	Sep. 30, 2012
Accounts payable - related party	'	$119,500	$72,000	$72,000	$138,000
Consultant Monthly Compensation	$5,000	'	'	'	'

CUSTOMER_CONCENTRATIONS_Detail

CUSTOMER CONCENTRATIONS (Details Text) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Percent of sales from largest customer	0.68	0.73
Accounts receivable from largest customer	$59,000	'
Percent of sales from other customer A greater than 10%	0.13	'
Percent of sales from other customer B greater than 10%	0.11	'

PROPERTY_AND_EQUIPMENT_Details

PROPERTY AND EQUIPMENT (Details 1) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment [Abstract]	'	'
Leasehold Improvements	$58,228	$16,429
Office furniture	29,784	20,456
Computers and office equipment	8,345	5,279
Less: accumulated depreciation	-44,548	-23,722
Total property and equipment, net	$51,809	$18,442

PROPERTY_AND_EQUIPMENT_Details1

PROPERTY AND EQUIPMENT (Details Text) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Property, Plant and Equipment [Abstract]	'	'
Depreciation	$20,826	$16,800

CONVERTIBLE_DEBT_Details_Text

CONVERTIBLE DEBT (Details Text) (USD $)	1 Months Ended	12 Months Ended
	Mar. 25, 2013	Sep. 30, 2013	Sep. 30, 2012	Jul. 12, 2012
Convertible promissory note	'	'	'	$20,000
Interest rate of convertible note	'	8.00%	'	'
Conversion of debt, shares	211,800	211,800	'	'
Conversion of debt, per share value	$0.10	'	'	'
Amortization of debt discount	'	$15,000	$5,000	'

INCOME_TAXES_Details_1

INCOME TAXES (Details 1) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'
Current operations	$198,000	$75,100
Stock based compensation expense	89,000	400
Change in valuation allowance	-109,000	-74,700
Net refundable amount	$0	$0

INCOME_TAXES_Details_2

INCOME TAXES (Details 2) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'
Net operating losses carried forward	$342,600	$233,600
Valuation Allowance	-342,600	-233,600
Net deferred tax asset	$0	$0

INCOME_TAXES_Details_Text

INCOME TAXES (Details Text) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'
The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:	34.00%	34.00%
Valuation Allowance	($342,600)	($233,600)
Change in valuation allowance	109,000	74,700
Net operating loss carry-forward	$100,900,000	'

EQUITY_Details_Text

EQUITY (Details Text) (USD $)

0 Months Ended

1 Months Ended

2 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Jun. 24, 2013

Apr. 26, 2013

Feb. 28, 2013

Mar. 25, 2013

Mar. 31, 2013

Aug. 31, 2011

30-May-13

Jun. 30, 2013

Jun. 30, 2013

Sep. 30, 2013

Sep. 30, 2012

Aug. 08, 2013

Aug. 10, 2012

16-May-12

10-May-12

9-May-12

Feb. 15, 2012

Feb. 07, 2012

Apr. 01, 2011

Feb. 15, 2011

Common stock shares oustanding

'

'

'

'

'

'

'

'

'

13,195,917

9,284,117

'

'

'

7,604,117

76,040,000

'

'

'

'

Common stock shares authorized

'

'

'

'

'

'

'

'

'

75,000,000

75,000,000

'

'

'

75,000,000

750,000,000

'

'

'

'

Sale of common stock, shares

'

'

'

'

'

70,000

'

'

'

3,500,000

1,550,000

'

'

'

'

'

'

'

'

'

Sale of common stock, value

'

'

'

'

'

$52,500

'

'

'

$350,000

$155,000

'

'

'

'

'

'

'

'

'

Conversion of debt, shares

'

'

'

211,800

'

'

'

'

'

211,800

'

'

'

'

'

'

'

'

'

'

Conversion of debt, value

'

'

'

'

'

'

'

'

'

21,180

'

'

'

'

'

'

'

'

'

'

Common stock granted not issued, value

'

'

'

'

'

'

'

'

'

75,010

'

'

'

'

'

'

'

'

'

'

Common stock granted not issued, shares

'

'

'

'

'

'

'

'

'

750,000

'

'

'

'

'

'

'

'

'

'

Common stock granted for services not issued, value

'

'

'

'

'

'

'

'

'

20,000

'

'

'

'

'

'

'

'

'

'

Common stock granted for services not issued, shares

'

'

'

'

'

'

'

'

'

200,000

'

'

'

'

'

'

'

'

'

'

Common stock payable

'

'

'

'

'

'

'

'

'

95,010

0

'

'

'

'

'

'

'

'

'

Accrued wages to Mr. Medley

72,000

'

72,000

'

'

'

'

'

'

119,500

138,000

'

'

'

'

'

'

'

'

'

Maximum amount of accrued wages to convert

72,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock Issued For Bonus, Shares

'

'

200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions Expected Dividend Rate

0.00%

0.00%

0.00%

'

'

'

'

'

'

0.00%

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions Expected Volatility Rate

229.00%

306.00%

333.00%

'

'

'

'

'

'

338.00%

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions Risk Free Interest Rate

0.73%

0.20%

0.69%

'

'

'

'

'

'

1.36%

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions Expected Term

'2 years 3 months

'2 years

'3 years

'

'

'

'

'

'

'5 years

'

'

'

'

'

'

'

'

'

'

Salary deferral options

720,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock option expense

'

'

'

'

'

'

'

18,607

67,942

262,397

'

'

'

'

'

'

'

'

'

'

Unrecognized stock based compensation

'

'

'

'

'

'

'

157,336

157,336

62,864

'

'

'

'

'

'

'

'

'

'

Number of shares of common stock warrant may be converted into

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

29,960

'

'

Warrant Exercise Price

'

'

'

'

'

'

'

'

'

0.1

'

'

'

'

'

'

'

1.5

'

'

Value of warrant

'

50,704

'

'

56,798

'

100,800

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of warrants issued

2

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock rescinded for accrued wages, shares

720,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock rescinded for accrued wages, value

72,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock issued for accrued wages, per share

0.1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock issued for bonus, per share

'

'

0.1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Accrued bonus paid with common stock

'

'

20,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum performance option

'

'

1,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Exercise price of performance option

'

'

$0.10

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Consultant options

'

'

'

'

'

'

'

'

'

'

'

1,000,000

'

'

'

'

'

'

'

'

Exercise price of consultant options

'

'

'

'

'

'

'

'

'

'

'

$0.10

'

'

'

'

'

'

'

'

Performance option vesting terms

'

'

'

'

'

'(i) 400,000 shares of the option vested on the date that a recent licensee commercially releases Davi Products in Asia; (ii) 400,000 shares of the option will vest when certain licensed sales of Davi Products exceed $2,000,000; (iii) 400,000 shares of the option will vest when certain licensed sales of Davi Products exceed $5,000,000; and (iv) 400,000 shares of the option will vest on the date that we commercially launch any Davi Product in the U.S., other than on our website; provided, in each case, that Mr. Medley remains in our continuous employ through such vesting date.

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrant Price

'

'

'

'

'

'

'

'

'

0.1

'

'

'

'

'

'

'

1.5

'

'

Common stock shares issued

'

'

'

'

'

'

'

'

'

13,195,917

9,284,117

'

'

130,000

'

'

'

'

'

'

Price protection feature

'

'

'

'

'

'

'

'

'

'

'

'

52,500

'

'

'

'

'

'

'

Fair value of derivative

'

'

'

'

'

'

'

'

'

'

'

'

'

32,625

'

'

'

'

'

'

Derivative income

'

'

'

'

'

'

'

'

'

0

7,275

'

'

'

'

'

'

'

'

'

Shares granted as compensation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25,000

'

5,000

30,000

Value of shares given as compensation

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,350

'

45,000

'

Warrants Issued to Investors [Member]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions Expected Dividend Rate

'

'

'

'

'

'

'

'

'

0.00%

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions Expected Volatility Rate

'

'

'

'

'

'

'

'

'

306.00%

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions Risk Free Interest Rate

'

'

'

'

'

'

'

'

'

0.11%

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions Expected Term

'

'

'

'

'

'

'

'

'

'1 year

'

'

'

'

'

'

'

'

'

'

Number of shares of common stock warrant may be converted into

'

'

'

'

'

'

'

'

'

500,000

'

'

'

'

'

'

'

'

'

'

Warrant Exercise Price

'

'

'

'

'

'

'

'

'

0.1

'

'

'

'

'

'

'

'

'

'

Value of warrant

'

'

'

'

'

'

'

'

'

100,800

'

'

'

'

'

'

'

'

'

'

Warrant Price

'

'

'

'

'

'

'

'

'

0.1

'

'

'

'

'

'

'

'

'

'

Warrants Issued for services [Member]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions Expected Dividend Rate

'

'

'

'

'

'

'

'

'

0.00%

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions Expected Volatility Rate

'

'

'

'

'

'

'

'

'

306.00%

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions Risk Free Interest Rate

'

'

'

'

'

'

'

'

'

0.14%

'

'

'

'

'

'

'

'

'

'

Fair Value Assumptions Expected Term

'

'

'

'

'

'

'

'

'

'2 years 0 months

'

'

'

'

'

'

'

'

'

'

Number of shares of common stock warrant may be converted into

'

'

'

'

'

'

'

'

'

1,000,000

'

'

'

'

'

'

'

'

'

'

Warrant Exercise Price

'

'

'

'

'

'

'

'

'

0.1

'

'

'

'

'

'

'

'

'

'

Value of warrant

'

'

'

'

'

'

'

'

'

$107,502

'

'

'

'

'

'

'

'

'

'

Warrant Price

'

'

'

'

'

'

'

'

'

0.1

'

'

'

'

'

'

'

'

'

'

Warrants Issued With Service Conditions [Member]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of shares of common stock warrant may be converted into

'

'

'

'

'

'

'

'

'

375,000

'

'

'

'

'

'

'

'

'

'

Warrant Exercise Price

'

'

'

'

'

'

'

'

'

0.1

'

'

'

'

'

'

'

'

'

'

Warrant Price

'

'

'

'

'

'

'

'

'

0.1

'

'

'

'

'

'

'

'

'

'

EQUITY_Warrant_Activity_Table_

EQUITY - Warrant Activity Table (Details)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
Equity [Abstract]	'	'	'
Warrants outstanding	1,875,000	365,000	144,960
Warrants exercised	0	0	'
Warrants granted	1,875,000	250,000	'
Warrants expired	-365,000	-29,960	'

EQUITY_Warrants_Outstanding_Ta

EQUITY - Warrants Outstanding Table (Details)	Sep. 30, 2013	Sep. 30, 2012	Feb. 07, 2012	Sep. 30, 2011
Warrant Exercise Price	0.1	'	1.5	'
Warrants outstanding	1,875,000	365,000	'	144,960
Remaining life of warrant	'9 months 14 days	'	'	'
Warrants Exercisable: $0.10	1,500,000	'	'	'

EQUITY_Stock_Option_Activity_T

EQUITY - Stock Option Activity Table Text Block (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Notes to Financial Statements	'	'
Outstanding Options	3,320,000	0
Options granted	3,320,000	'
Exercisable Options	2,120,000	'
Weighted Average Exercise Price of Outstanding Options	$0.10	$0
Weighted Average Exercise Price of Options granted	$0.10	'
Weighted Exercise Price of Exercisable Options	$0.10	'
Weighted Average Remaining Contractual Life (in years) of Outstanding Options	'3 years 21 days	'
Weighted Average Remaining Contractual Life (in years) of Exercisable Options	'3 years 153 days	'
Grant Date Fair Value of Outstanding Options	$325,260	$0
Grant Date Fair Value of Options granted	$325,260	'
Grant Date Fair Value of Exercisable Options	$26,297	'

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES - Lease (Details 1) (USD $)	Sep. 30, 2013
Commitments And Contingencies - Lease Details 1	'
2014	$82,743
2015	85,225
2016	28,687
Total	$196,655

COMMITMENTS_AND_CONTINGENCIESD

COMMITMENTS AND CONTINGENCIES(Details Text) (USD $)	12 Months Ended		60 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Jan. 31, 2016
Monthly rental expense	'	'	$5,700
Monthly common area maintenance costs	'	'	1,000
Lease expense	$76,033	$67,560	'

SUBSEQUENT_EVENTS_Details_Text

SUBSEQUENT EVENTS (Details Text) (USD $)	1 Months Ended
	Oct. 31, 2013
Subsequent Events Details Text	'
Inventory purchase	$35,000