Hypha Labs (FUNI) 10-Q 15 May 20 2020 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2020	May 13, 2020
Document And Entity Information
Entity Registrant Name	Digipath, Inc.
Entity Central Index Key	0001502966
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		57,237,672
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Current assets:
Cash	$ 89,971	$ 323,739
Accounts receivable, net	275,591	179,256
Other current assets	48,621	74,620
Inventory	37,900
Deposits	25,647	51,704
Total current assets	477,730	629,319
Goodwill	592,621
Right-of-use asset	241,820
Fixed assets, net	1,097,358	726,614
Total Assets	2,409,529	1,355,933
Current liabilities:
Accounts payable	242,928	136,612
Accrued expenses	145,130	134,881
Short term advances	20,000
Current portion of operating lease liabilities	200,578
Current portion of finance lease liabilities	27,611
Current maturities of note payable, equipment financing	52,781
Convertible notes payable, net of discounts of $24,874 and $-0- at March 31, 2020 and September 30, 2019, respectively	1,225,126	200,000
Total current liabilities	1,914,154	471,493
Operating lease liabilities	43,200
Finance lease liabilities	36,195
Note payable, equipment financing	226,421
Convertible notes payable, net of discounts of $-0- and $41,426 at March 31, 2020 and September 30, 2019, respectively		458,574
Total Liabilities	2,219,970	930,067
Stockholders' Equity:
Series A convertible preferred stock, $0.001 par value, 10,000,000 shares authorized; 1,325,942 shares issued and outstanding	1,326	1,326
Common stock, $0.001 par value, 250,000,000 shares authorized; 56,737,672 and 48,361,433 shares issued and outstanding at March 31, 2020 and September 30, 2019, respectively	56,738	48,361
Additional paid-in capital	15,879,225	15,331,839
Subscriptions payable, consisting of 500,000 shares of common stock at March 31, 2020	37,500
Accumulated (deficit)	(15,785,230)	(14,955,660)
Total Stockholders' Equity	189,559	425,866
Total Liabilities and Stockholders' Equity	$ 2,409,529	$ 1,355,933

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2020	Sep. 30, 2019
Statement of Financial Position [Abstract]
Convertible notes payable discounts current	$ 24,874	$ 0
Convertible notes payable discounts noncurrent	$ 0	$ 41,426
Series A convertible preferred stock, par value	$ 0.001	$ 0.001
Series A convertible preferred stock, shares authorized	10,000,000	10,000,000
Series A convertible preferred stock, shares issued	1,325,942	1,325,942
Series A convertible preferred stock, shares outstanding	1,325,942	1,325,942
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	56,737,672	48,361,433
Common stock, shares outstanding	56,737,672	48,361,433
Subscription payable, shares	500,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
Revenues	$ 754,982	$ 651,555	$ 1,563,912	$ 1,293,670
Cost of sales	497,029	427,830	902,510	910,150
Gross profit	257,953	223,725	661,402	383,520
Operating expenses:
General and administrative	406,919	418,505	795,351	808,976
Professional fees	327,434	235,667	511,067	482,247
Bad debts expense	117,870	25,265	161,120	49,830
Total operating expenses	852,223	679,437	1,467,538	1,341,053
Operating loss	(594,270)	(455,712)	(806,136)	(957,533)
Other income (expense):
Other income	21,000	22,250	42,000	72,650
Interest expense	(35,873)	(18,003)	(65,434)	(28,756)
Total other income (expense)	(14,873)	4,247	(23,434)	43,894
Net loss	$ (609,143)	$ (451,465)	$ (829,570)	$ (913,639)
Weighted average number of common shares outstanding - basic and fully diluted	50,586,842	45,919,662	49,473,671	44,296,508
Net loss per share - basic and fully diluted	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.02)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Series A Convertible Preferred StockMember	Common Stock [Member]	Additional Paid-in Capital [Member]	Subscriptions Receivable [Member]	Accumulated (Deficit) [Member]	Total
Balance at Sep. 30, 2018	$ 1,426	$ 42,245	$ 14,121,236		$ (13,150,328)	$ 1,014,579
Balance, shares at Sep. 30, 2018	1,425,942	42,245,364
Common stock sold for cash		$ 3,125	621,875			625,000
Common stock sold for cash, shares		3,125,000
Common stock issued for services		$ 1,265	209,350			210,615
Common stock issued for services, shares		1,264,352
Common stock issued in exchange for termination of options		$ 475	(475)
Common stock issued in exchange for termination of options, shares		475,000
Common stock options issued for services			88,794			88,794
Conversion of preferred stock to common stock	$ (100)	$ 500	(400)
Conversion of preferred stock to common stock, shares	(100,000)	500,000
Beneficial conversion feature of convertible debts			70,964			70,964
Net loss					(913,639)	(913,639)
Balance at Mar. 31, 2019	$ 1,326	$ 47,610	15,111,344		(14,063,967)	1,096,313
Balance, shares at Mar. 31, 2019	1,325,942	47,609,716
Balance at Dec. 31, 2018	$ 1,326	$ 43,757	14,346,623		(13,612,502)	779,204
Balance, shares at Dec. 31, 2018	1,325,942	43,757,277
Common stock sold for cash		$ 3,125	621,875			625,000
Common stock sold for cash, shares		3,125,000
Common stock issued for services		$ 253	61,086			61,339
Common stock issued for services, shares		252,439
Common stock issued in exchange for termination of options		$ 475	(475)
Common stock issued in exchange for termination of options, shares		475,000
Common stock options issued for services			82,235			82,235
Net loss					(451,465)	(451,465)
Balance at Mar. 31, 2019	$ 1,326	$ 47,610	15,111,344		(14,063,967)	1,096,313
Balance, shares at Mar. 31, 2019	1,325,942	47,609,716
Balance at Sep. 30, 2019	$ 1,326	$ 48,361	15,331,839		(14,955,660)	425,866
Balance, shares at Sep. 30, 2019	1,325,942	48,361,433
Common stock sold for cash		$ 706	55,794			56,500
Common stock sold for cash, shares		706,250
Common stock issued for services		$ 1,171	16,042	37,500		54,713
Common stock issued for services, shares		1,169,989
Common stock options issued for services			38,288			38,288
Common stock issued for acquisition of VSSL Enterprises, Ltd.		$ 6,500	367,250			373,750
Common stock issued for acquisition of VSSL Enterprises, Ltd., shares		6,500,000
Common stock warrants issued for services			70,012			70,012
Net loss					(829,570)	(829,570)
Balance at Mar. 31, 2020	$ 1,326	$ 56,738	15,879,225	37,500	(15,785,230)	189,559
Balance, shares at Mar. 31, 2020	1,325,942	56,737,672
Balance at Dec. 31, 2019	$ 1,326	$ 48,533	15,374,094		(15,176,087)	247,866
Balance, shares at Dec. 31, 2019	1,325,942	48,532,666
Common stock sold for cash		$ 706	55,794			56,500
Common stock sold for cash, shares		706,250
Common stock issued for services		$ 999	(8,536)	37,500		29,963
Common stock issued for services, shares		998,756
Common stock options issued for services			20,611			20,611
Common stock issued for acquisition of VSSL Enterprises, Ltd.		$ 6,500	367,250			373,750
Common stock issued for acquisition of VSSL Enterprises, Ltd., shares		6,500,000
Common stock warrants issued for services			70,012			70,012
Net loss					(609,143)	(609,143)
Balance at Mar. 31, 2020	$ 1,326	$ 56,738	$ 15,879,225	$ 37,500	$ (15,785,230)	$ 189,559
Balance, shares at Mar. 31, 2020	1,325,942	56,737,672

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities
Net loss	$ (829,570)	$ (913,639)
Adjustments to reconcile net loss to net cash used in operating activities:
Change in allowance for doubtful accounts	161,120	49,830
Depreciation and amortization expense	156,171	128,771
Stock issued for services	54,713	210,615
Options and warrants granted for services	108,300	88,794
Amortization of debt discounts	16,552	12,986
Decrease (increase) in assets:
Accounts receivable	(138,000)	(72,546)
Other current assets	31,258	(51,541)
Inventory	(37,900)
Deposits	26,057
Right-of-use assets	95,423
Increase (decrease) in liabilities:
Accounts payable	103,736	(149,242)
Accrued expenses	6,971	5,363
Lease liabilities	(93,465)
Deferred revenues		(25)
Net cash used in operating activities	(456,504)	(690,634)
Cash flows from investing activities
Cash acquired in acquisition of VSSL	143
Cash paid for purchase of VSSL Enterprises, Ltd.	(200,000)
Purchase of fixed assets	(135,791)	(1,375)
Advance of note receivable		(95,000)
Net cash used in investing activities	(335,648)	(96,375)
Cash flows from financing activities
Proceeds from short term advances	25,000
Repayments of short term advances	(25,000)
Principal payments on finance lease	(35,387)
Principal payments on note payable, equipment financing	(12,729)
Proceeds from convertible notes	550,000	500,000
Proceeds from sale of common stock	56,500	625,000
Net cash provided by financing activities	558,384	1,125,000
Net increase (decrease) in cash	(233,768)	337,991
Cash - beginning	323,739	176,027
Cash - ending	89,971	514,018
Supplemental disclosures:
Interest paid	16,601	4,066
Income taxes paid
Non-cash investing and financing activities:
Fair value of net assets acquired from affiliate in business combination	18,871
Fair value of common stock paid to affiliate in business combination	373,750
Fixed assets acquired with capitalized finance lease	99,193
Fixed assets acquired with note payable, equipment financing	291,931
Value of preferred stock converted to common stock		100,000
Beneficial conversion feature of convertible notes payable		$ 70,964

Organization, Basis of Presenta

Organization, Basis of Presentation and Significant Accounting Policies	6 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Organization, Basis of Presentation and Significant Accounting Policies	Note 1 – Organization, Basis of Presentation and Significant Accounting Policies Organization Digipath, Inc. was incorporated in Nevada on October 5, 2010. Digipath, Inc. and its subsidiaries (“Digipath,” the “Company,” “we,” “our” or “us”) is a service-oriented independent testing laboratory, data analytics and media firm focused on the developing cannabis and hemp markets, and supports the cannabis industry’s best practices for reliable testing, cannabis education and training. Our business units are described below. Ø Digipath Labs, Inc Ø GroSciences, Inc Ø VSSL Enterprises, Ltd Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Intercompany accounts and transactions have been eliminated. The unaudited condensed consolidated financial statements of the Company and the accompanying notes included in this Quarterly Report on Form 10-Q are unaudited. In the opinion of management, all adjustments necessary for a fair presentation of the Condensed Consolidated Financial Statements have been included. Such adjustments are of a normal, recurring nature. The Condensed Consolidated Financial Statements, and the accompanying notes, are prepared in accordance with GAAP and do not contain certain information included in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2019. The interim Condensed Consolidated Financial Statements should be read in conjunction with that Annual Report on Form 10-K. Results for the interim periods presented are not necessarily indicative of the results that might be expected for the entire fiscal year. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control and ownership at March 31, 2020: Jurisdiction of Name of Entity (1) Incorporation Relationship Digipath, Inc. (2) Nevada Parent Digipath Labs, Inc. Nevada Subsidiary TNM News, Inc. Nevada Subsidiary GroSciences, Inc. (3) Colorado Subsidiary Digipath Labs S.A.S. (4) Colombia Subsidiary VSSL Enterprises, Ltd. (5) Canada Subsidiary (1) All entities are in the form of a corporation. (2) Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company. (3) Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date. (4) Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations. (5) Acquired on March 11, 2020. The consolidated financial statements herein contain the operations of the wholly-owned subsidiaries listed above. All significant inter-company transactions have been eliminated in the preparation of these financial statements. The parent company and subsidiaries will be collectively referred to herein as the “Company”, “Digipath” or “DIGP”. The Company’s headquarters are located in Las Vegas, Nevada and substantially all of its customers are within the United States. These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for fair presentation of the information contained therein. Segment Reporting ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. The Company operates as a single segment and will evaluate additional segment disclosure requirements as it expands its operations. Fair Value of Financial Instruments Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts receivable, accounts payable and accrued expenses reported on the balance sheets are estimated by management to approximate fair value primarily due to the short-term nature of the instruments. Revenue Recognition The Company recognizes revenue in accordance with ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the sale of lab testing services through our subsidiary Digipath Labs, Inc. Revenue is primarily generated through our subsidiary, Digipath Labs, Inc., which recognizes revenue from the analytical testing of cannabis products for licensed producers and cultivators within the state of Nevada on a determinable fixed fee per test, or panel of tests basis. Revenue from the performance of those services is recognized upon completion of the tests, at which time test results are delivered to the customer, provided collectability of the fee is reasonably assured. We typically require payment within thirty days of the delivery of results. Management estimates an allowance for doubtful accounts based on the aging of its receivables. Inventory Inventories are stated at the lower of cost or market. Cost is determined on a standard cost basis that approximates the first-in, first-out (FIFO) method. Market is determined based on net realizable value. Appropriate consideration is given to obsolescence, excessive levels, deterioration, and other factors in evaluating net realizable value. Our products consist of handheld devices used to test cannabis for THC, CBD and CBG levels under our GroSciences, Inc. subsidiary. We have not yet commenced sales of this product. Stock-Based Compensation The Company accounts for equity instruments issued to employees in accordance with the provisions of ASC 718 Stock Compensation (ASC 718) and Equity-Based Payments to Non-employees pursuant to ASC 2018-07 (ASC 2018-07). All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date of the fair value of the equity instrument issued is the earlier of the date on which the counterparty’s performance is complete or the date at which a commitment for performance by the counterparty to earn the equity instruments is reached because of sufficiently large disincentives for nonperformance. Adoption of New Accounting Standards and Recently Issued Accounting Pronouncements In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In February 2016, the FASB established Topic 842, Leases Targeted Improvements Codification Improvements to Topic 842 Land Easement Practical Expedient for Transition to Topic 842 The new standard became effective for fiscal years beginning after December 15, 2019, with early adoption permitted. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. If an entity chooses the second option, the transition requirements for existing leases also apply to leases entered into between the date of initial application and the effective date. The entity must also recast its comparative period financial statements and provide the disclosures required by the new standard for the comparative periods. The Company adopted the new standard on October 1, 2019 using the modified retrospective transition approach as of the effective date of the initial application. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before October 1, 2019. The new standard provides a number of optional practical expedients in transition. The Company elected the “package of practical expedients”, which permits entities not to reassess under the new lease standard prior conclusions about lease identification, lease classification and initial direct costs. The Company does not expect to elect the use-of-hindsight or the practical expedient pertaining to land easements. The most significant effects of the adoption of the new standard relate to the recognition of new ROU assets and lease labilities on our balance sheet for office operating leases and providing significant new disclosures about our leasing activities. The new standard also provides practical expedients for an entity’s ongoing accounting. The Company has also elected the short-term leases recognition exemption for all leases that qualify. This means that the Company will not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets and lease liabilities, for existing short-term leases of those assets in transition. The Company also currently expects to elect the practical expedient to not separate lease and non-lease components for its leases. The new standard did not have a material impact. There are no other recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its financial position, results of operations, or cash flows.

Going Concern

Going Concern	6 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Going Concern	Note 2 – Going Concern As shown in the accompanying condensed consolidated financial statements, the Company has incurred recurring losses from operations resulting in an accumulated deficit of $15,785,230, and as of March 31, 2020, the Company’s cash on hand may not be sufficient to sustain operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is actively pursuing new customers to increase revenues. In addition, the Company is currently seeking additional sources of capital to fund short term operations. Management believes these factors will contribute toward achieving profitability. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of any uncertainty as to the Company’s ability to continue as a going concern. These financial statements also do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

Acquisition from Affiliate

Acquisition from Affiliate	6 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
Acquisition from Affiliate	Note 3 – Acquisition from Affiliate On March 9, 2020, the Company entered into a Stock Purchase Agreement (the “Purchase Agreement”) with VSSL Enterprises Ltd (“VSSL”), Kyle Joseph Remenda (“Remenda”), Philippe Olivier Henry, PhD (“Henry”), Audim Ventures Ltd. (“Audim”), and Britt Ash Enterprises Ltd. (“Britt Ash” and, together with Remenda, Henry and Audim, the “VSSL Stockholders”), pursuant to which the Company acquired all of VSSL’s outstanding shares of capital stock from the VSSL Stockholders for consideration consisting of 6,500,000 shares of Digipath’s common stock and a cash payment of $200,000. The closing of the acquisition occurred on March 11, 2020. The aggregate fair value of the common stock was $373,750 based on the closing price of the Company’s common stock on the date of closing. Mr. Remenda, who held 45% of the VSSL’s shares prior to its acquisition by the Company, is the CEO of VSSL and was appointed as Digipath’s Chief Executive Officer in September 2019 in connection with the execution of the binding letter of intent with respect to the Company’s acquisition of VSSL. In addition, Mr. Henry, who also held 45% of VSSL’s shares prior to its acquisition by the Company, was engaged as a consultant by Digipath in September 2019. This acquisition was accounted for as a business combination under the purchase method of accounting. The purchase resulted in the recognition of $592,621 of goodwill reflected on the Company’s balance sheet. According to the purchase method of accounting, the Company recognized the identifiable assets acquired and liabilities assumed as follows: March 11, 2020 Consideration: Cash $ 200,000 Fair value of 6,500,000 shares of common stock 373,750 Liabilities assumed 20,600 Total consideration $ 594,350 Fair value of identifiable assets acquired assumed: Cash $ 143 Accounts receivable 1,585 Total fair value of assets assumed 1,729 Consideration paid in excess of fair value (Goodwill) (1) $ 592,621 (1)

Fair Value of Financial Instrum

Fair Value of Financial Instruments	6 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Note 4 – Fair Value of Financial Instruments Under FASB ASC 820-10-5, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (an exit price). The standard outlines a valuation framework and creates a fair value hierarchy in order to increase the consistency and comparability of fair value measurements and the related disclosures. Under GAAP, certain assets and liabilities must be measured at fair value, and FASB ASC 820-10-50 details the disclosures that are required for items measured at fair value. The Company has certain financial instruments that must be measured under the new fair value standard. The Company’s financial assets and liabilities are measured using inputs from the three levels of the fair value hierarchy. The three levels are as follows: Level 1 - Inputs are unadjusted quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date. Level 2 - Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs). Level 3 - Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability. The following schedule summarizes the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of March 31, 2020 and September 30, 2019, respectively: Fair Value Measurements at March 31, 2020 Level 1 Level 2 Level 3 Assets Cash $ 89,971 $ - $ - Goodwill - - 592,621 Total assets 89,971 - 592,621 Liabilities Short term advances - 20,000 - Lease liabilities - - 307,584 Note payable, equipment financing - 279,202 - Convertible notes payable, net of discounts of $24,874 - - 1,225,126 Total liabilities - 299,202 1,532,710 $ 89,971 $ (299,202 ) $ (1,532,710 ) Fair Value Measurements at September 30, 2019 Level 1 Level 2 Level 3 Assets Cash $ 323,739 $ - $ - Total assets 323,739 - - Liabilities Convertible notes payable, net of discounts of $41,426 - - 658,574 Total liabilities - - 658,574 $ 323,739 $ - $ (658,574 ) The fair value of our intellectual properties are deemed to approximate book value, and are considered Level 3 inputs as defined by ASC Topic 820-10-35. Level 3 liabilities consist of a total of $1,250,000 of convertible debentures, net of discounts of $24,874 and $41,426 as of March 31, 2020 and September 30, 2019, respectively. There were no transfers of financial assets or liabilities between Level 1, Level 2 and Level 3 inputs for the six months ended March 31, 2020 or the year ended September 30, 2019.

Accounts Receivable

Accounts Receivable	6 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
Accounts Receivable	Note 5 – Accounts Receivable Accounts receivable was $275,591 and $179,256 at March 31, 2020 and September 30, 2019, respectively, net of allowance for uncollectible accounts of $214,311 and $50,540 at March 31, 2020 and September 30, 2019, respectively.

Fixed Assets

Fixed Assets	6 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Fixed Assets	Note 6 – Fixed Assets Fixed assets consist of the following at March 31, 2020 and September 30, 2019: March 31, September 30, 2020 2019 Software $ 124,697 $ 123,492 Office equipment 70,181 55,061 Furniture and fixtures 29,115 29,115 Lab equipment 1,530,339 1,118,942 Leasehold improvements 494,117 494,117 Lab equipment held under capital leases 99,193 - 2,347,642 1,820,727 Less: accumulated depreciation (1,250,284 ) (1,094,113 ) Total $ 1,097,358 $ 726,614 Depreciation and amortization expense totaled $156,171 and $128,771 for the six months ended March 31, 2020 and 2019, respectively.

Leases

Leases	6 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Leases	Note 7 – Leases The Company’s leases its operating and office facilities, and sub-leases one of the units, under non-cancelable real property lease agreements that expire on May 31, 2021 and June 30, 2021. The Company also has a financing lease for lab equipment subject to the recently adopted ASU 2016-02. In the locations in which it is economically feasible to continue to operate, management expects to enter into a new lease upon expiration. The operating and office facility leases contain provisions requiring payment of property taxes, utilities, insurance, maintenance and other occupancy costs applicable to the leased premise. As the Company’s leases do not provide implicit discount rates, the Company uses an incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The components of lease expense were as follows: For the Six Months Ended March 31, 2020 Operating lease cost $ 104,004 Finance lease cost: Amortization of assets 9,919 Interest on lease liabilities 6,131 Sublease income (42,000 ) Total net lease cost $ 78,054 Supplemental balance sheet information related to leases was as follows: March 31, 2020 Operating leases: Operating lease assets $ 241,820 Current portion of operating lease liabilities $ 200,578 Noncurrent operating lease liabilities 43,200 Total operating lease liabilities $ 243,778 Finance lease: Equipment, at cost $ 99,193 Accumulated amortization (9,920 ) Equipment, net $ 89,273 Current portion of finance lease liability $ 27,611 Noncurrent finance lease liability 36,195 Total finance lease liability $ 63,806 Weighted average remaining lease term: Operating leases 1.25 years Finance leases 2.05 years Weighted average discount rate: Operating leases 5.75 % Finance lease 18.41 % Supplemental cash flow and other information related to leases was as follows: For the Six Months Ended March 31, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows provided by sublet operating leases $ 42,000 Operating cash flows used for operating leases $ 93,465 Financing cash flows used for finance leases $ 35,387 Leased assets obtained in exchange for lease liabilities: Total operating lease liabilities $ - Total finance lease liabilities $ 99,193 Future minimum annual lease commitments under non-cancelable operating leases are as follows at March 31, 2020: Fiscal Year Ending Minimum Lease Sublease Net Lease September 30, Commitments Income Commitments 2020* $ 104,009 $ 21,000 $ 83,009 2021 148,957 - 148,957 $ 252,966 $ 21,000 $ 231,966 * Liability pertains to the remaining six month period from April 1, 2020 through September 30, 2020. Future minimum annual lease payments required under the finance lease and the present value of the net minimum lease payments are as follows at March 31, 2020: Finance Leases 2020* $ 18,552 2021 37,105 2022 21,644 Total minimum lease payments 77,301 Less interest 13,495 Present value of lease liabilities 63,806 Less current portion 27,611 Long-term lease liabilities $ 36,195 * Liability pertains to the remaining six month period from April 1, 2020 through September 30, 2020.

Short Term Advances

Short Term Advances	6 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Short Term Advances	Note 8 – Short Term Advances On December 26, 2019, a total of $25,000 was received as a short-term loan from one of our convertible noteholders. The advance was subsequently repaid on February 6, 2020. No interest expense was recognized.

Note Payable, Equipment Financi

Note Payable, Equipment Financing	6 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Note Payable, Equipment Financing	Note 9 –Note Payable, Equipment Financing Note payable consists of the following at March 31, 2020 and September 30, 2019, respectively: March 31, September 30, 2020 2019 On December 26, 2019, the Company financed the purchase of $377,124 of lab equipment, in part, with the proceeds of a bank loan in the amount of $291,931. The loan bears interest at the rate of 5.75% per annum and requires monthly payments of $5,622 over the five-year term of the loan ending on December 26, 2024. The Company’s obligations under this loan are secured by a lien on the purchased equipment. $ 279,202 $ - Less: current maturities (52,781 ) - Note payable $ 226,421 $ - The Company recorded interest expense pursuant to the stated interest rate and closing costs on the equipment loan in the amount of $7,955 during the six months ended March 31, 2020.

Convertible Notes Payable

Convertible Notes Payable	6 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Convertible Notes Payable	Note 10 – Convertible Notes Payable Convertible notes payable consists of the following at March 31, 2020 and September 30, 2019, respectively: March 31, September 30, 2020 2019 On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $50,000. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and is convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. $ 50,000 $ - On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Subordinated Convertible Promissory Note in the principal amount of $150,000. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and is convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. The Company’s obligations under the Note are secured by subordinated lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. 150,000 - On February 10, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $350,000. The Note matures on August 10, 2022, bears interest at a rate of 9% per annum, and is convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. 350,000 - On September 23, 2019, the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matures on September 23, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.11 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. 200,000 200,000 On November 8, 2018, the Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. A total of $4,066 of interest was repaid during the six months ended June 30, 2019. 350,000 350,000 On November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. 150,000 150,000 Total convertible notes payable 1,250,000 700,000 Less: unamortized debt discounts (24,874 ) (41,426 ) 1,225,126 658,574 Less: current maturities (1,225,126 ) (200,000 ) Convertible notes payable $ - $ 458,574 In addition, the Company recognized and measured the embedded beneficial conversion feature present in the convertible notes by allocating a portion of the proceeds equal to the intrinsic value of the feature to additional paid-in-capital. The intrinsic value of the feature was calculated on the commitment date using the effective conversion price of the convertible notes. This intrinsic value is limited to the portion of the proceeds allocated to the convertible debt. The aforementioned accounting treatment resulted in a total debt discount equal to $70,964 during the six months ended March 31, 2019. The discount is amortized on a straight-line basis from the dates of issuance until the earlier of the stated redemption date of the debts, as noted above or the actual settlement date. The Company recorded debt amortization expense on the aforementioned debt discount in the amount of $16,552 and $12,986 during the six months ended March 31, 2020 and 2019, respectively. All of the convertible notes limit the maximum number of shares that can be owned by each note holder as a result of the conversions to common stock to 4.99% of the Company’s issued and outstanding shares. The Company recorded interest expense pursuant to the stated interest rates on the convertible notes in the amount of $34,796 and $15,770 for the six months ended March 31, 2020 and 2019, respectively. The Company recognized interest expense for the six months ended March 31, 2020 and 2019, respectively, as follows: March 31, March 31, 2020 2019 Interest on capital leases $ 6,131 $ - Interest on notes payable 7,955 - Amortization of beneficial conversion features 16,552 12,986 Interest on convertible notes 34,796 15,770 Total interest expense $ 65,434 $ 28,756

Changes in Stockholders' Equity

Changes in Stockholders' Equity	6 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Changes in Stockholders' Equity	Note 11 - Changes in Stockholders’ Equity Convertible Preferred Stock The Company is authorized to issue 10,000,000 shares of preferred stock with a par value of $0.001 per share, of which 6,000,000 have been designated as Series A Convertible Preferred Stock (“Series A Preferred”), with the remaining 4,000,000 shares available for designation from time to time by the Board as set forth below. As of March 31, 2020, there were 1,325,942 shares of Series A Preferred issued and outstanding. The Board of Directors is authorized to determine any number of series into which the undesignated shares of preferred stock may be divided and to determine the rights, preferences, privileges and restrictions granted to any series of the preferred stock. Each share of Series A Preferred is currently convertible into five shares of common stock. The conversion price is adjustable in the event of stock splits and other adjustments in the Company’s capitalization, and in the event of certain negative actions undertaken by the Company. At the current conversion price, the 1,325,942 shares of Series A Preferred outstanding at March 31, 2020 are convertible into 6,629,710 shares of the common stock of the Company. No holder is permitted to convert its shares of Series A Preferred if such conversion would cause the holder to beneficially own more than 4.99% of the issued and outstanding common stock of the Company immediately after such conversion, unless waived by such holder by providing at least sixty-five days’ notice. Common Stock Common stock consists of $0.001 par value, 250,000,000 shares authorized, of which 57,237,672 shares were issued and outstanding as of May 11, 2020. Common Stock Sales On February 10, 2020, the Company sold 81,250 shares of its common stock in exchange for proceeds of $6,500. On January 16, 2020, the Company sold a total of 625,000 shares of its common stock in exchange for proceeds of $50,000. Common Stock Issued to Affiliate for Acquisition On March 11, 2020, the Company acquired all of VSSL’s outstanding shares of capital stock from the VSSL’s stockholders for consideration consisting of 6,500,000 shares of the Company’s common stock and a cash payment of $200,000. The aggregate fair value of the Company’s common stock was $373,750 based on the closing price of the Company’s common stock on the closing date. Common Stock Issued for Services On March 25, 2020, the Company issued 248,756 shares of common stock to its CFO for services rendered pursuant to his employment agreement. The aggregate fair value of the common stock was $15,000 based on the closing price of the Company’s common stock on the date of grant, and was expensed over the requisite service period. On March 25, 2020, the Company issued 750,000 shares of common stock to a consultant for investor relations services to be performed from March 25, 2020 through August 25, 2020. The fair value of the common stock was $45,300 based on the closing price of the Company’s common stock on the date of grant, and is being expensed over the requisite service period. On January 27, 2020, the Company issued 500,000 shares of common stock to a consultant for investor relations services to be performed from February 1, 2020 through July 31, 2020. The fair value of the common stock was $37,500 based on the closing price of the Company’s common stock on the date of grant, and is being expensed over the requisite service period. The shares were subsequently issued on April 6, 2020. On December 25, 2019, the Company issued 171,233 shares of common stock to its CFO for services rendered pursuant to his employment agreement. The aggregate fair value of the common stock was $15,000 based on the closing price of the Company’s common stock on the date of grant, and was expensed over the requisite service period. Amortization of Stock-Based Compensation A total of $1,776 of stock-based compensation expense was recognized during the six months ended March 31, 2020 as a result of the issuance of 750,000 shares of common stock to a consultant on March 25, 2020, as amortized over the requisite service period. A total of $43,524 of unamortized expenses are to be expensed during the remaining requisite service period. A total of $13,187 of stock-based compensation expense was recognized during the six months ended March 31, 2020 as a result of the issuance of 500,000 shares of common stock to a consultant on January 27, 2020, as amortized over the requisite service period. A total of $24,313 of unamortized expenses are to be expensed during the remaining requisite service period. A total of $9,750 of stock-based compensation expense was recognized during the six months ended March 31, 2020 as a result of the issuance of 300,000 shares of common stock to a consultant on June 25, 2019, as amortized over the requisite service period. No further unamortized expenses are to be expensed during the remaining requisite service period. A total of $108,300 of stock-based compensation expense was recognized from the amortization of options and warrants over their vesting period during the six months ended March 31, 2020.

Common Stock Options

Common Stock Options	6 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Common Stock Options	Note 12 – Common Stock Options Stock Incentive Plan On June 21, 2016, we amended and restated our 2012 Stock Incentive Plan (the “2012 Plan”), which was originally adopted on March 5, 2012 and previously amended on May 20, 2014. As amended, the 2012 Plan provides for the issuance of up to 11,500,000 shares of common stock pursuant to the grant of options or other awards, including stock grants, to employees, officers or directors of, and consultants to, the Company and its subsidiaries. Options granted under the 2012 Plan may either be intended to qualify as incentive stock options under the Internal Revenue Code of 1986, or may be non-qualified options, and are exercisable over periods not exceeding ten years from date of grant. Common Stock Option Issuances On March 25, 2020, we granted options to purchase 500,000 shares of common stock as compensation for services to our Chief Financial Officer. The options vested immediately as to 166,667 shares and the remaining shares vest in equal monthly amounts over the next 24 months following the grant date, and are exercisable for a ten-year period at an exercise price of $0.10 per share. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 110% and a call option value of $0.0468, was $23,425. The options are being expensed over the vesting period, resulting in $193 of stock-based compensation expense during the six months ended March 31, 2020. As of March 31, 2020, a total of $23,232 of unamortized expenses are expected to be expensed over the vesting period. On March 9, 2020, we granted options to purchase 750,000 shares of common stock as compensation for services to our Chief Executive Officer. The options vested immediately as to 250,000 shares and the remaining shares vest in equal monthly amounts over the next 24 months following the grant date, and are exercisable for a ten-year period at an exercise price of $0.10 per share. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 110% and a call option value of $0.0499, was $37,420. The options are being expensed over the vesting period, resulting in $1,128 of stock-based compensation expense during the six months ended March 31, 2020. As of March 31, 2020, a total of $36,292 of unamortized expenses are expected to be expensed over the vesting period. On March 9, 2020, we granted options to purchase 750,000 shares of common stock as compensation for services to our Chief Operating Officer. The options vested immediately as to 250,000 shares and the remaining shares vest in equal monthly amounts over the next 24 months following the grant date, and are exercisable for a ten-year period at an exercise price of $0.10 per share. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 110% and a call option value of $0.0499, was $37,420. The options are being expensed over the vesting period, resulting in $1,128 of stock-based compensation expense during the six months ended March 31, 2020. As of March 31, 2020, a total of $36,292 of unamortized expenses are expected to be expensed over the vesting period. On March 9, 2020, we granted options to purchase 1,000,000 shares of common stock as compensation for services to our Chairman of the Board of Directors. The options vested immediately as to 333,333 shares and the remaining shares vest in equal monthly amounts over the next 24 months following the grant date, and are exercisable for a ten-year period at an exercise price of $0.10 per share. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 110% and a call option value of $0.0499, was $49,894. The options are being expensed over the vesting period, resulting in $1,504 of stock-based compensation expense during the six months ended March 31, 2020. As of March 31, 2020, a total of $48,390 of unamortized expenses are expected to be expensed over the vesting period. On February 18, 2020, we granted options to purchase 100,000 shares of common stock as compensation for services to a consultant. The options vested immediately, and are exercisable for a five-year period at an exercise price of $0.10 per share. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 108% and a call option value of $0.0403, was $4,031. On February 18, 2020, we granted options to purchase 100,000 shares of common stock as compensation for services to another consultant. The options vested immediately, and are exercisable for a five-year period at an exercise price of $0.10 per share. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 108% and a call option value of $0.0403, was $4,031. On January 31, 2020, we granted options to purchase 250,000 shares of common stock as compensation for Director services to Dennis Hartmann. The options vested immediately as to 62,500 shares and as to an additional 62,500 shares on each of January 31, 2021, January 31, 2022, and January 31, 2023, and are exercisable for a ten-year period at an exercise price of $0.10 per share. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 238% and a call option value of $0.0683, was $17,078. The options are being expensed over the vesting period, resulting in $935 of stock-based compensation expense during the six months ended March 31, 2020. As of March 31, 2020, a total of $16,143 of unamortized expenses are expected to be expensed over the vesting period. On January 29, 2020, Edmond A. DeFrank was appointed to the Company’s Board of Directors, filling the vacancy resulting from the resignation of Dr. Cindy Orser on January 20, 2020. On January 31, 2020, we granted Mr. DeFrank options to purchase 250,000 shares of common stock as compensation for Director services. The options vested immediately as to 62,500 shares and as to an additional 62,500 shares on each of January 31, 2021, January 31, 2022, and January 31, 2023, and are exercisable for a ten-year period at an exercise price of $0.10 per share. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 238% and a call option value of $0.0683, was $17,078. The options are being expensed over the vesting period, resulting in $935 of stock-based compensation expense during the six months ended March 31, 2020. As of March 31, 2020, a total of $16,143 of unamortized expenses are expected to be expensed over the vesting period. A total of 2,541,644 options were outstanding as of March 31, 2020. During the six months ended March 31, 2020, options to purchase an aggregate total of 3,075,000 shares of common stock at a weighted average exercise price of $0.13 per share expired.

Common Stock Warrants

Common Stock Warrants	6 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Common Stock Warrants	Note 13 – Common Stock Warrants Warrants to purchase a total of 4,274,269 shares of common stock were outstanding as of March 31, 2020. On March 9, 2020, we granted a ten-year warrant to purchase 1,500,000 shares of common stock at a price of $0.10 per share to a consultant as compensation for services. The estimated value using the Black-Scholes Pricing Model, based on a volatility rate of 110% and a call option value of $0.0467, was $70,012. On February 21, 2020, warrants to purchase 642,857 shares of common stock at $0.26 per share expired.

Other Income (Expense)

Other Income (Expense)	6 Months Ended
	Mar. 31, 2020
Other Income and Expenses [Abstract]
Other Income (Expense)	Note 14 – Other Income (Expense) Other income (expense) for the six months ended March 31, 2020 and 2019 consisted of the following: March 31, 2020 2019 Interest income $ - $ 1,250 Settlement income on note receivable - 30,000 Rental income on subleases 42,000 41,400 Interest expense (65,434 ) (28,756 ) $ (23,434 ) $ 43,894 On December 1, 2018, we received $30,000 as full settlement of a Note dated December 17, 2014, consisting of $250,000 of principal and approximately $58,125 of unpaid interest that was previously written off as uncollectible.

Income Tax

Income Tax	6 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Tax	Note 15 - Income Tax The Company accounts for income taxes under FASB ASC 740-10, which requires use of the liability method. FASB ASC 740-10-25 provides that deferred tax assets and liabilities are recorded based on the differences between the tax bases of assets and liabilities and their carrying amounts for financial reporting purposes, referred to as temporary differences. For the six months ended March 31, 2020 and the year ended September 30, 2019, the Company incurred a net operating loss and, accordingly, no provision for income taxes has been recorded. In addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets. At March 31, 2020, the Company had approximately $13,400,000 of federal net operating losses. The net operating loss carry forwards, if not utilized, will begin to expire in 2031. Based on the available objective evidence, including the Company’s history of its loss, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, the Company provided for a full valuation allowance against its net deferred tax assets at March 31, 2020 and September 30, 2019, respectively. In accordance with FASB ASC 740, the Company has evaluated its tax positions and determined there are no uncertain tax positions.

Subsequent Events

Subsequent Events	6 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	Note 16 – Subsequent Events The Company evaluates events that have occurred after the balance sheet date through the date these financial statements were issued. PPP Loan On May 13, 2020, the Company, through its wholly-owned subsidiary Digipath Labs, Inc., borrowed $179,920 from WebBank Corp (“Lender”), pursuant to a Promissory Note issued by Digipath Labs to Lender (the “PPP Note”). The loan was made pursuant to the Payroll Protection Program established as part of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). The PPP Note bears interest at 1.00% per annum, payable monthly beginning December 13, 2020, and is due on May 13, 2022. The PPP Note may be repaid at any time without penalty. Under the Payroll Protection Program, the Company will be eligible for loan forgiveness up to the full amount of the PPP Note and any accrued interest. The forgiveness amount will be equal to the amount that the Company spends during the 8-week period beginning May 13, 2020 on payroll costs, payment of rent on any leases in force prior to February 15, 2020 and payment on any utility for which service began before February 15, 2020. The maximum amount of loan forgiveness for non-payroll expenses is 25% of the amount of the PPP Note. No assurance is provided that the Company will obtain forgiveness under the PPP Note in whole or in part. The PPP Note contains customary events of default relating to, among other things, payment defaults, breach of representations and warranties, or provisions of the promissory note. The occurrence of an event of default may result in a claim for the immediate repayment of all amounts outstanding under the PPP Note. Subscriptions Payable On April 6, 2020 we issued 500,000 shares on subscriptions payable pursuant to an award dated, January 27, 2020, whereby the Company awarded 500,000 shares of common stock to a consultant for investor relations services to be performed from February 1, 2020 through July 31, 2020.

Organization, Basis of Presen_2

Organization, Basis of Presentation and Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Organization	Organization Digipath, Inc. was incorporated in Nevada on October 5, 2010. Digipath, Inc. and its subsidiaries (“Digipath,” the “Company,” “we,” “our” or “us”) is a service-oriented independent testing laboratory, data analytics and media firm focused on the developing cannabis and hemp markets, and supports the cannabis industry’s best practices for reliable testing, cannabis education and training. Our business units are described below. Ø Digipath Labs, Inc Ø GroSciences, Inc Ø VSSL Enterprises, Ltd
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). Intercompany accounts and transactions have been eliminated. The unaudited condensed consolidated financial statements of the Company and the accompanying notes included in this Quarterly Report on Form 10-Q are unaudited. In the opinion of management, all adjustments necessary for a fair presentation of the Condensed Consolidated Financial Statements have been included. Such adjustments are of a normal, recurring nature. The Condensed Consolidated Financial Statements, and the accompanying notes, are prepared in accordance with GAAP and do not contain certain information included in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2019. The interim Condensed Consolidated Financial Statements should be read in conjunction with that Annual Report on Form 10-K. Results for the interim periods presented are not necessarily indicative of the results that might be expected for the entire fiscal year.
Principles of Consolidation	Principles of Consolidation The accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control and ownership at March 31, 2020: Jurisdiction of Name of Entity (1) Incorporation Relationship Digipath, Inc. (2) Nevada Parent Digipath Labs, Inc. Nevada Subsidiary TNM News, Inc. Nevada Subsidiary GroSciences, Inc. (3) Colorado Subsidiary Digipath Labs S.A.S. (4) Colombia Subsidiary VSSL Enterprises, Ltd. (5) Canada Subsidiary (1) All entities are in the form of a corporation. (2) Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company. (3) Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date. (4) Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations. (5) Acquired on March 11, 2020. The consolidated financial statements herein contain the operations of the wholly-owned subsidiaries listed above. All significant inter-company transactions have been eliminated in the preparation of these financial statements. The parent company and subsidiaries will be collectively referred to herein as the “Company”, “Digipath” or “DIGP”. The Company’s headquarters are located in Las Vegas, Nevada and substantially all of its customers are within the United States. These statements reflect all adjustments, consisting of normal recurring adjustments, which in the opinion of management are necessary for fair presentation of the information contained therein.
Segment Reporting	Segment Reporting ASC Topic 280, “Segment Reporting,” requires use of the “management approach” model for segment reporting. The management approach model is based on the way a company’s management organizes segments within the company for making operating decisions and assessing performance. The Company operates as a single segment and will evaluate additional segment disclosure requirements as it expands its operations.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a framework for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts receivable, accounts payable and accrued expenses reported on the balance sheets are estimated by management to approximate fair value primarily due to the short-term nature of the instruments.
Revenue Recognition	Revenue Recognition The Company recognizes revenue in accordance with ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the sale of lab testing services through our subsidiary Digipath Labs, Inc. Revenue is primarily generated through our subsidiary, Digipath Labs, Inc., which recognizes revenue from the analytical testing of cannabis products for licensed producers and cultivators within the state of Nevada on a determinable fixed fee per test, or panel of tests basis. Revenue from the performance of those services is recognized upon completion of the tests, at which time test results are delivered to the customer, provided collectability of the fee is reasonably assured. We typically require payment within thirty days of the delivery of results. Management estimates an allowance for doubtful accounts based on the aging of its receivables.
Inventory	Inventory Inventories are stated at the lower of cost or market. Cost is determined on a standard cost basis that approximates the first-in, first-out (FIFO) method. Market is determined based on net realizable value. Appropriate consideration is given to obsolescence, excessive levels, deterioration, and other factors in evaluating net realizable value. Our products consist of handheld devices used to test cannabis for THC, CBD and CBG levels under our GroSciences, Inc. subsidiary. We have not yet commenced sales of this product.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for equity instruments issued to employees in accordance with the provisions of ASC 718 Stock Compensation (ASC 718) and Equity-Based Payments to Non-employees pursuant to ASC 2018-07 (ASC 2018-07). All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date of the fair value of the equity instrument issued is the earlier of the date on which the counterparty’s performance is complete or the date at which a commitment for performance by the counterparty to earn the equity instruments is reached because of sufficiently large disincentives for nonperformance.
Adoption of New Accounting Standards and Recently Issued Accounting Pronouncements	Adoption of New Accounting Standards and Recently Issued Accounting Pronouncements In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In February 2016, the FASB established Topic 842, Leases Targeted Improvements Codification Improvements to Topic 842 Land Easement Practical Expedient for Transition to Topic 842 The new standard became effective for fiscal years beginning after December 15, 2019, with early adoption permitted. A modified retrospective transition approach is required, applying the new standard to all leases existing at the date of initial application. An entity may choose to use either (1) its effective date or (2) the beginning of the earliest comparative period presented in the financial statements as its date of initial application. If an entity chooses the second option, the transition requirements for existing leases also apply to leases entered into between the date of initial application and the effective date. The entity must also recast its comparative period financial statements and provide the disclosures required by the new standard for the comparative periods. The Company adopted the new standard on October 1, 2019 using the modified retrospective transition approach as of the effective date of the initial application. Consequently, financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods before October 1, 2019. The new standard provides a number of optional practical expedients in transition. The Company elected the “package of practical expedients”, which permits entities not to reassess under the new lease standard prior conclusions about lease identification, lease classification and initial direct costs. The Company does not expect to elect the use-of-hindsight or the practical expedient pertaining to land easements. The most significant effects of the adoption of the new standard relate to the recognition of new ROU assets and lease labilities on our balance sheet for office operating leases and providing significant new disclosures about our leasing activities. The new standard also provides practical expedients for an entity’s ongoing accounting. The Company has also elected the short-term leases recognition exemption for all leases that qualify. This means that the Company will not recognize ROU assets or lease liabilities, and this includes not recognizing ROU assets and lease liabilities, for existing short-term leases of those assets in transition. The Company also currently expects to elect the practical expedient to not separate lease and non-lease components for its leases. The new standard did not have a material impact. There are no other recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a material effect on its financial position, results of operations, or cash flows.

Organization, Basis of Presen_3

Organization, Basis of Presentation and Significant Accounting Policies (Tables)	6 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Schedule of Entities Under Common Control and Ownership	The accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control and ownership at March 31, 2020: Jurisdiction of Name of Entity (1) Incorporation Relationship Digipath, Inc. (2) Nevada Parent Digipath Labs, Inc. Nevada Subsidiary TNM News, Inc. Nevada Subsidiary GroSciences, Inc. (3) Colorado Subsidiary Digipath Labs S.A.S. (4) Colombia Subsidiary VSSL Enterprises, Ltd. (5) Canada Subsidiary (1) All entities are in the form of a corporation. (2) Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company. (3) Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date. (4) Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations. (5) Acquired on March 11, 2020.

Acquisition from Affiliate (Tab

Acquisition from Affiliate (Tables)	6 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
Schedule of Recognized Identifiable Assets Acquired and Liabilities Assumed	According to the purchase method of accounting, the Company recognized the identifiable assets acquired and liabilities assumed as follows: March 11, 2020 Consideration: Cash $ 200,000 Fair value of 6,500,000 shares of common stock 373,750 Liabilities assumed 20,600 Total consideration $ 594,350 Fair value of identifiable assets acquired assumed: Cash $ 143 Accounts receivable 1,585 Total fair value of assets assumed 1,729 Consideration paid in excess of fair value (Goodwill) (1) $ 592,621 (1)

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	6 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Summary of Financial Instruments at Fair Value on Recurring Basis	The following schedule summarizes the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of March 31, 2020 and September 30, 2019, respectively: Fair Value Measurements at March 31, 2020 Level 1 Level 2 Level 3 Assets Cash $ 89,971 $ - $ - Goodwill - - 592,621 Total assets 89,971 - 592,621 Liabilities Short term advances - 20,000 - Lease liabilities - - 307,584 Note payable, equipment financing - 279,202 - Convertible notes payable, net of discounts of $24,874 - - 1,225,126 Total liabilities - 299,202 1,532,710 $ 89,971 $ (299,202 ) $ (1,532,710 ) Fair Value Measurements at September 30, 2019 Level 1 Level 2 Level 3 Assets Cash $ 323,739 $ - $ - Total assets 323,739 - - Liabilities Convertible notes payable, net of discounts of $41,426 - - 658,574 Total liabilities - - 658,574 $ 323,739 $ - $ (658,574 )

Fixed Assets (Tables)

Fixed Assets (Tables)	6 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Fixed Assets	Fixed assets consist of the following at March 31, 2020 and September 30, 2019: March 31, September 30, 2020 2019 Software $ 124,697 $ 123,492 Office equipment 70,181 55,061 Furniture and fixtures 29,115 29,115 Lab equipment 1,530,339 1,118,942 Leasehold improvements 494,117 494,117 Lab equipment held under capital leases 99,193 - 2,347,642 1,820,727 Less: accumulated depreciation (1,250,284 ) (1,094,113 ) Total $ 1,097,358 $ 726,614

Leases (Tables)

Leases (Tables)	6 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Schedule of Components of Lease Expense	The components of lease expense were as follows: For the Six Months Ended March 31, 2020 Operating lease cost $ 104,004 Finance lease cost: Amortization of assets 9,919 Interest on lease liabilities 6,131 Sublease income (42,000 ) Total net lease cost $ 78,054
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases was as follows: March 31, 2020 Operating leases: Operating lease assets $ 241,820 Current portion of operating lease liabilities $ 200,578 Noncurrent operating lease liabilities 43,200 Total operating lease liabilities $ 243,778 Finance lease: Equipment, at cost $ 99,193 Accumulated amortization (9,920 ) Equipment, net $ 89,273 Current portion of finance lease liability $ 27,611 Noncurrent finance lease liability 36,195 Total finance lease liability $ 63,806 Weighted average remaining lease term: Operating leases 1.25 years Finance leases 2.05 years Weighted average discount rate: Operating leases 5.75 % Finance lease 18.41 %
Schedule of Supplemental Cash Flow and Other Information	Supplemental cash flow and other information related to leases was as follows: For the Six Months Ended March 31, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows provided by sublet operating leases $ 42,000 Operating cash flows used for operating leases $ 93,465 Financing cash flows used for finance leases $ 35,387 Leased assets obtained in exchange for lease liabilities: Total operating lease liabilities $ - Total finance lease liabilities $ 99,193
Schedule of Future Minimum Annual Lease Commitments Under Operating Leases	Future minimum annual lease commitments under non-cancelable operating leases are as follows at March 31, 2020: Fiscal Year Ending Minimum Lease Sublease Net Lease September 30, Commitments Income Commitments 2020* $ 104,009 $ 21,000 $ 83,009 2021 148,957 - 148,957 $ 252,966 $ 21,000 $ 231,966 * Liability pertains to the remaining six month period from April 1, 2020 through September 30, 2020.
Schedule of Future Minimum Annual Lease Payments Under Finance Lease	Future minimum annual lease payments required under the finance lease and the present value of the net minimum lease payments are as follows at March 31, 2020: Finance Leases 2020* $ 18,552 2021 37,105 2022 21,644 Total minimum lease payments 77,301 Less interest 13,495 Present value of lease liabilities 63,806 Less current portion 27,611 Long-term lease liabilities $ 36,195 * Liability pertains to the remaining six month period from April 1, 2020 through September 30, 2020.

Note Payable, Equipment Finan_2

Note Payable, Equipment Financing (Tables)	6 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Schedule of Notes Payable	Note payable consists of the following at March 31, 2020 and September 30, 2019, respectively: March 31, September 30, 2020 2019 On December 26, 2019, the Company financed the purchase of $377,124 of lab equipment, in part, with the proceeds of a bank loan in the amount of $291,931. The loan bears interest at the rate of 5.75% per annum and requires monthly payments of $5,622 over the five-year term of the loan ending on December 26, 2024. The Company’s obligations under this loan are secured by a lien on the purchased equipment. $ 279,202 $ - Less: current maturities (52,781 ) - Note payable $ 226,421 $ -

Convertible Notes Payable (Tabl

Convertible Notes Payable (Tables)	6 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Schedule of Convertible Notes Payable	Convertible notes payable consists of the following at March 31, 2020 and September 30, 2019, respectively: March 31, September 30, 2020 2019 On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $50,000. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and is convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. $ 50,000 $ - On February 11, 2020, the Company completed the sale to an accredited investor of a 9% Secured Subordinated Convertible Promissory Note in the principal amount of $150,000. The Note matures on August 11, 2022, bears interest at a rate of 9% per annum, and is convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. The Company’s obligations under the Note are secured by subordinated lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. 150,000 - On February 10, 2020, the Company completed the sale to an accredited investor of a 9% Secured Convertible Promissory Note in the principal amount of $350,000. The Note matures on August 10, 2022, bears interest at a rate of 9% per annum, and is convertible into shares of the Company’s common stock at a conversion price of $0.15 per share. The Company’s obligations under the Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc., pursuant to a Security Agreement between the Company, Digipath Labs, Inc. and the investor. 350,000 - On September 23, 2019, the Company received proceeds of $200,000 on a senior secured convertible note that carries an 8% interest rate, which matures on September 23, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.11 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. 200,000 200,000 On November 8, 2018, the Company received proceeds of $350,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. A total of $4,066 of interest was repaid during the six months ended June 30, 2019. 350,000 350,000 On November 5, 2018, the Company received proceeds of $150,000 on a senior secured convertible note that carries an 8% interest rate, which matures on December 31, 2020. The principal and interest are convertible into shares of common stock at the discretion of the note holder at a fixed conversion price of $0.14 per share. The Company’s obligations under this Note are secured by a lien on the assets of the Company and its wholly-owned subsidiary Digipath Labs, Inc. 150,000 150,000 Total convertible notes payable 1,250,000 700,000 Less: unamortized debt discounts (24,874 ) (41,426 ) 1,225,126 658,574 Less: current maturities (1,225,126 ) (200,000 ) Convertible notes payable $ - $ 458,574
Schedule of Interest Expense	The Company recognized interest expense for the six months ended March 31, 2020 and 2019, respectively, as follows: March 31, March 31, 2020 2019 Interest on capital leases $ 6,131 $ - Interest on notes payable 7,955 - Amortization of beneficial conversion features 16,552 12,986 Interest on convertible notes 34,796 15,770 Total interest expense $ 65,434 $ 28,756

Other Income (Expense) (Tables)

Other Income (Expense) (Tables)	6 Months Ended
	Mar. 31, 2020
Other Income and Expenses [Abstract]
Schedule of Other Income (Expenses)	Other income (expense) for the six months ended March 31, 2020 and 2019 consisted of the following: March 31, 2020 2019 Interest income $ - $ 1,250 Settlement income on note receivable - 30,000 Rental income on subleases 42,000 41,400 Interest expense (65,434 ) (28,756 ) $ (23,434 ) $ 43,894

Organization, Basis of Presen_4

Organization, Basis of Presentation and Significant Accounting Policies (Details Narrative)	6 Months Ended
	Mar. 31, 2020Segment
Accounting Policies [Abstract]
Number of reportable segment	1

Organization, Basis of Presen_5

Organization, Basis of Presentation and Significant Accounting Policies - Schedule of Entities Under Common Control and Ownership (Details)	6 Months Ended
	Mar. 31, 2020
Entities Under Common Control and Ownership One [Member]
Name of Entity	Digipath, Inc.	[1],[2]
Jurisdiction of Incorporation	Nevada	[2]
Relationship	Parent	[2]
Entities Under Common Control and Ownership Two [Member]
Name of Entity	Digipath Labs, Inc.	[1]
Jurisdiction of Incorporation	Nevada
Relationship	Subsidiary
Entities Under Common Control and Ownership Three [Member]
Name of Entity	TNM News, Inc.	[1]
Jurisdiction of Incorporation	Nevada
Relationship	Subsidiary
Entities Under Common Control and Ownership Four [Member]
Name of Entity	GroSciences, Inc.	[1],[3]
Jurisdiction of Incorporation	Colorado	[3]
Relationship	Subsidiary	[3]
Entities Under Common Control and Ownership Five [Member]
Name of Entity	Digipath Labs S.A.S.	[1],[4]
Jurisdiction of Incorporation	Colombia	[4]
Relationship	Subsidiary	[4]
Entities Under Common Control and Ownership Six [Member]
Name of Entity	VSSL Enterprises, Ltd	[1]
Jurisdiction of Incorporation	Canada	[5]
Relationship	Subsidiary	[5]
[1]	All entities are in the form of a corporation.
[2]	Holding company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Digipath, Inc., the parent company.
[3]	Commenced operations during the first fiscal quarter of 2019, but has not incurred income to date.
[4]	Formed during the first fiscal quarter of 2019, but has not yet commenced significant operations.
[5]	Acquired on March 11, 2020.

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accumulated deficit	$ (15,785,230)	$ (14,955,660)

Acquisition from Affiliate (Det

Acquisition from Affiliate (Details Narrative) - USD ($)		Mar. 11, 2020	Mar. 11, 2020	Mar. 09, 2020	Mar. 31, 2020	Mar. 31, 2020	Mar. 31, 2019
Number of shares acquired during period, shares			6,500,000
Cash payment for acquired shares			$ 200,000			$ 200,000
Number of shares acquired during period, value			373,750		$ 373,750	$ 373,750
Consideration paid on acquisition	[1]		592,621
Common Stock [Member]
Number of shares acquired during period, shares					6,500,000	6,500,000
Number of shares acquired during period, value					$ 6,500	$ 6,500
Common Stock [Member] | VSSL Enterprises Ltd [Member]
Number of shares acquired during period, shares		6,500,000		6,500,000
Cash payment for acquired shares		$ 200,000		$ 200,000
Acquisition occured date				Mar. 11, 2020
Number of shares acquired during period, value		$ 373,750		$ 373,750
Consideration paid on acquisition			$ 592,621
Common Stock [Member] | VSSL Enterprises Ltd [Member] | Mr. Remenda [Member]
Equity method ownership percentage				45.00%
Common Stock [Member] | VSSL Enterprises Ltd [Member] | Mr. Henry [Member]
Equity method ownership percentage				45.00%
[1]	The consideration paid in excess of the net fair value of assets acquired and liabilities assumed has been recognized as goodwill.

Acquisition from Affiliate - Sc

Acquisition from Affiliate - Schedule of Recognized Identifiable Assets Acquired and Liabilities Assumed (Details) - USD ($)		Mar. 11, 2020	Mar. 31, 2020	Mar. 31, 2020	Mar. 31, 2019
Business Combinations [Abstract]
Cash		$ 200,000		$ 200,000
Fair value of 6,500,000 shares of common stock		373,750	$ 373,750	$ 373,750
Liabilities assumed		20,600
Total consideration		594,350
Cash		143
Accounts receivable		1,585
Total fair value of assets assumed		1,729
Consideration paid in excess of fair value (Goodwill)(1)	[1]	$ 592,621
[1]	The consideration paid in excess of the net fair value of assets acquired and liabilities assumed has been recognized as goodwill.

Acquisition from Affiliate - _2

Acquisition from Affiliate - Schedule of Recognized Identifiable Assets Acquired and Liabilities Assumed (Details) (Parenthetical)	Mar. 11, 2020shares
Business Combinations [Abstract]
Number of shares acquired during period, shares	6,500,000

Fair Value of Financial Instr_3

Fair Value of Financial Instruments (Details Narrative) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Convertible debentures	$ 1,250,000	$ 700,000
Convertible notes discounts	$ 24,874	$ 41,426

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Summary of Financial Instruments at Fair Value on Recurring Basis (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Short term advances	$ 20,000
Lease liabilities	243,778
Note payable, equipment financing	226,421
Convertible notes payable, net of discounts of $24,874 and $41,426	1,225,126	658,574
Level 1 [Member]
Cash	89,971	323,739
Goodwill
Total assets	89,971	323,739
Short term advances
Lease liabilities
Note payable, equipment financing
Convertible notes payable, net of discounts of $24,874 and $41,426
Total liabilities
Total	89,971	323,739
Level 2 [Member]
Cash
Goodwill
Total assets
Short term advances	20,000
Lease liabilities
Note payable, equipment financing	279,202
Convertible notes payable, net of discounts of $24,874 and $41,426
Total liabilities	299,202
Total	(299,202)
Level 3 [Member]
Cash
Goodwill	592,621
Total assets	592,621
Short term advances
Lease liabilities	307,584
Note payable, equipment financing
Convertible notes payable, net of discounts of $24,874 and $41,426	1,225,126	658,574
Total liabilities	1,532,710	658,574
Total	$ (1,532,710)	$ (658,574)

Fair Value of Financial Instr_5

Fair Value of Financial Instruments - Summary of Financial Instruments at Fair Value on Recurring Basis (Details) (Parenthetical) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Convertible notes discounts	$ 24,874	$ 41,426

Accounts Receivable (Details Na

Accounts Receivable (Details Narrative) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Receivables [Abstract]
Accounts receivable	$ 275,591	$ 179,256
Allowance for uncollectible accounts	$ 214,311	$ 50,540

Fixed Assets (Details Narrative

Fixed Assets (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation and amortization expense	$ 156,171	$ 128,771

Fixed Assets - Schedule of Fixe

Fixed Assets - Schedule of Fixed Assets (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Property, Plant and Equipment [Abstract]
Software	$ 124,697	$ 123,492
Office equipment	70,181	55,061
Furniture and fixtures	29,115	29,115
Lab equipment	1,530,339	1,118,942
Leasehold improvements	494,117	494,117
Lab equipment held under capital leases	99,193
Fixed assets, gross	2,347,642	1,820,727
Less: accumulated depreciation	(1,250,284)	(1,094,113)
Total	$ 1,097,358	$ 726,614

Leases - Schedule of Components

Leases - Schedule of Components of Lease Expense (Details)	6 Months Ended
	Mar. 31, 2020USD ($)
Leases [Abstract]
Operating lease cost	$ 104,004
Amortization of assets	9,919
Interest on lease liabilities	6,131
Sublease income	(42,000)
Total net lease cost	$ 78,054

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Balance Sheet Information (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Leases [Abstract]
Operating lease assets	$ 241,820
Current portion of operating lease liabilities	200,578
Noncurrent operating lease liabilities	43,200
Total operating lease liabilities	243,778
Equipment, at cost	99,193
Accumulated amortization	(9,920)
Equipment, net	89,273
Current portion of finance lease liability	27,611
Noncurrent finance lease liability	36,195
Total finance lease liability	$ 63,806
Weighted average remaining lease term: Operating leases	1 year 2 months 30 days
Weighted average remaining lease term: Finance leases	2 years 18 days
Weighted average discount rate: Operating leases	5.75%
Weighted average discount rate: Finance lease	18.41%

Leases - Schedule of Suppleme_2

Leases - Schedule of Supplemental Cash Flow and Other Information (Details) - USD ($)	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Operating cash flows provided by sublet operating leases	$ 42,000
Operating cash flows used for operating leases	93,465
Financing cash flows used for finance leases	35,387
Leased assets obtained in exchange for lease liabilities: Total operating lease liabilities
Leased assets obtained in exchange for lease liabilities: Total finance lease liabilities	$ 99,193

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Annual Lease Commitments Under Operating Leases (Details)	Mar. 31, 2020USD ($)
2020	$ 83,009	[1]
2021	148,957
Operating leases	231,966
Minimum Lease Commitments [Member]
2020	104,009	[1]
2021	148,957
Operating leases	252,966
Sublease Income [Member]
2020	21,000	[1]
2021
Operating leases	$ 21,000
[1]	Liability pertains to the remaining six month period from April 1, 2020 through September 30, 2020.

Leases - Schedule of Future M_2

Leases - Schedule of Future Minimum Annual Lease Payments Under Finance Lease (Details) - USD ($)		Mar. 31, 2020	Sep. 30, 2019
Leases [Abstract]
2020	[1]	$ 18,552
2021		37,105
2022		21,644
Total minimum lease payments		77,301
Less interest		13,495
Present value of lease liabilities		63,806
Less current portion		27,611
Long-term lease liabilities		$ 36,195
[1]	Liability pertains to the remaining six month period from April 1, 2020 through September 30, 2020.

Short Term Advances (Details Na

Short Term Advances (Details Narrative) - USD ($)	Dec. 26, 2019	Mar. 31, 2020	Mar. 31, 2019
Debt Instrument [Line Items]
Short-term loan		$ 25,000
One Convertible Noteholder [Member]
Debt Instrument [Line Items]
Short-term loan	$ 25,000

Note Payable, Equipment Finan_3

Note Payable, Equipment Financing (Details Narrative)	6 Months Ended
	Mar. 31, 2020USD ($)
Debt Disclosure [Abstract]
Interest expense	$ 7,955

Note Payable, Equipment Finan_4

Note Payable, Equipment Financing - Schedule of Notes Payable (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Debt Disclosure [Abstract]
Note payable gross	$ 279,202
Less: current maturities	(52,781)
Note payable	$ 226,421

Note Payable, Equipment Finan_5

Note Payable, Equipment Financing - Schedule of Notes Payable (Details) (Parenthetical) - Note Payable [Member]	Dec. 26, 2019USD ($)
Payments for lab equipment	$ 377,124
Proceeds from bank loan	$ 291,931
Debt instrument interest percentage	5.75%
Debt instrument periodic payment	$ 5,622
Debt instrument term	5 years
Debt instrument maturity date	Dec. 26, 2024

Convertible Notes Payable (Deta

Convertible Notes Payable (Details Narrative) - USD ($)	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 30, 2020	Sep. 30, 2019
Convertible notes discounts	$ 24,874			$ 41,426
Debt amortization expense	16,552	$ 12,986
Convertible notes interest expense	34,796	$ 15,770
Convertible Notes Payable [Member]
Convertible notes discounts	$ 70,964
Maximum Share Amount [Member]
Maximum amount owned percentage of issued and outstanding common shares			4.99%

Convertible Notes Payable - Sch

Convertible Notes Payable - Schedule of Convertible Notes Payable (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Total convertible notes payable	$ 1,250,000	$ 700,000
Less: unamortized debt discounts	(24,874)	(41,426)
Total convertible debt	1,225,126	658,574
Less: current maturities	(1,225,126)	(200,000)
Convertible notes payable		458,574
Convertible Notes Payable One [Member]
Total convertible notes payable	50,000
Convertible Notes Payable Two [Member]
Total convertible notes payable	150,000
Convertible Notes Payable Three [Member]
Total convertible notes payable	350,000
Convertible Notes Payable Four [Member]
Total convertible notes payable	200,000	200,000
Convertible Notes Payable Five [Member]
Total convertible notes payable	350,000	350,000
Convertible Notes Payable Six [Member]
Total convertible notes payable	$ 150,000	$ 150,000

Convertible Notes Payable - S_2

Convertible Notes Payable - Schedule of Convertible Notes Payable (Details) (Parenthetical) - USD ($)	Feb. 11, 2020	Feb. 11, 2020	Feb. 10, 2020	Sep. 23, 2019	Nov. 08, 2018	Nov. 05, 2018	Mar. 31, 2020	Mar. 31, 2019	Jun. 30, 2019
Proceeds from convertible note							$ 550,000	$ 500,000
Secured Convertible Promissory Note [Member] | Accredited Investors [Member]
Proceeds from convertible note	$ 50,000		$ 350,000
Debt carries interest rate	9.00%	9.00%	9.00%
Debt maturity date	Aug. 11, 2022		Aug. 10, 2022
Conversion price per share	$ 0.15	$ 0.15	$ 0.15
Secured Subordinated Convertible Promissory Note [Member] | Accredited Investors [Member]
Proceeds from convertible note		$ 150,000
Debt carries interest rate	9.00%	9.00%
Debt maturity date		Aug. 11, 2022
Conversion price per share	$ 0.15	$ 0.15
Senior Secured Convertible Note [Member]
Proceeds from convertible note				$ 200,000	$ 350,000	$ 150,000
Debt carries interest rate				8.00%	8.00%	8.00%
Debt maturity date				Sep. 23, 2020	Dec. 31, 2020	Dec. 31, 2020
Conversion price per share				$ 0.11	$ 0.14	$ 0.14
Interest repaid									$ 4,066

Convertible Notes Payable - S_3

Convertible Notes Payable - Schedule of Interest Expense (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Debt Disclosure [Abstract]
Interest on capital leases			$ 6,131
Interest on notes payable			7,955
Amortization of beneficial conversion features			16,552	12,986
Interest on convertible notes			34,796	15,770
Total interest expense	$ 35,873	$ 18,003	$ 65,434	$ 28,756

Changes in Stockholders' Equi_2

Changes in Stockholders' Equity (Details Narrative) - USD ($)	Mar. 25, 2020	Mar. 11, 2020	Mar. 11, 2020	Mar. 09, 2020	Feb. 10, 2020	Jan. 27, 2020	Jan. 16, 2020	Dec. 25, 2019	Jun. 25, 2019	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019	May 11, 2020	Sep. 30, 2019
Class of Stock [Line Items]
Preferred stock, shares authorized										10,000,000		10,000,000			10,000,000
Preferred stock, par value										$ 0.001		$ 0.001			$ 0.001
Preferred stock, shares issued										1,325,942		1,325,942			1,325,942
Preferred stock, shares outstanding										1,325,942		1,325,942			1,325,942
Common stock par value										$ 0.001		$ 0.001			$ 0.001
Common stock authorized										250,000,000		250,000,000			250,000,000
Common stock, shares issued										56,737,672		56,737,672			48,361,433
Common stock, shares outstanding										56,737,672		56,737,672			48,361,433
Number of shares acquired during period, shares		6,500,000
Cash payment for acquired shares		$ 200,000										$ 200,000
Number of shares acquired during period, value		$ 373,750								$ 373,750		373,750
Common stock issued for services, value										29,963	$ 61,339	$ 54,713	$ 210,615
Stock-based compensation expense										108,300
Chief Financial Officer [Member]
Class of Stock [Line Items]
Common stock issued for services	248,756							171,233
Common stock issued for services, value	$ 15,000							$ 15,000
Unamortized expenses expected to be expensed										$ 23,232
Consultant [Member]
Class of Stock [Line Items]
Common stock issued for services						500,000
Stock-based compensation expense	$ 1,776					$ 13,187			$ 9,750
Issuance of common stock for compensation, shares	750,000					500,000			300,000
Unamortized expenses expected to be expensed	$ 43,524					$ 24,313
Consultant [Member] | March 25, 2020 through August 25, 2020 [Member]
Class of Stock [Line Items]
Common stock issued for services	750,000
Common stock issued for services, value	$ 45,300
Consultant [Member] | February 1, 2020 through July 31, 2020 [Member]
Class of Stock [Line Items]
Common stock issued for services						500,000
Common stock issued for services, value						$ 37,500
Common Stock [Member]
Class of Stock [Line Items]
Number of shares sold, during period					81,250		625,000
Proceeds from sale of stock					$ 6,500		$ 50,000
Number of shares acquired during period, shares										6,500,000		6,500,000
Number of shares acquired during period, value										$ 6,500		$ 6,500
Common stock issued for services										998,756	252,439	1,169,989	1,264,352
Common stock issued for services, value										$ 999	$ 253	$ 1,171	$ 1,265
Common Stock [Member] | VSSL Enterprises Ltd [Member]
Class of Stock [Line Items]
Number of shares acquired during period, shares			6,500,000	6,500,000
Cash payment for acquired shares			$ 200,000	$ 200,000
Number of shares acquired during period, value			$ 373,750	$ 373,750
Subsequent Event [Member]
Class of Stock [Line Items]
Common stock, shares issued														57,237,672
Common stock, shares outstanding														57,237,672
Series A Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized										6,000,000		6,000,000
Preferred stock, shares designated remaining										4,000,000		4,000,000
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued										1,325,942		1,325,942
Preferred stock, shares outstanding										1,325,942		1,325,942
Preferred stock convertible into common stock shares										6,629,710		6,629,710
Percentage of equity beneficial ownership										4.99%		4.99%

Common Stock Options (Details N

Common Stock Options (Details Narrative) - USD ($)	Mar. 25, 2020	Mar. 09, 2020	Feb. 18, 2020	Jan. 31, 2020	Jan. 29, 2020	Jan. 27, 2020	Jun. 25, 2019	Jun. 21, 2016	Mar. 31, 2020
Stock Options [Member]
Number of options granted to purchase shares of common stock									3,075,000
Options exercise price per share									$ 0.13
Number of options outstanding									2,541,644
Chief Financial Officer [Member]
Options exercisable period	10 years
Number of options granted to purchase shares of common stock	500,000
Number of options vested during period	166,667
Stock remaining options vesting period	24 months
Options exercise price per share	$ 0.10
Stock option, volatility rate	110.00%
Stock option, call option per share	$ 0.0468
Stock option call option, value	$ 23,425
Stock based compensation expense									$ 193
Unamortized expenses expected to be expensed									23,232
Chief Executive Officer [Member]
Options exercisable period		10 years
Number of options granted to purchase shares of common stock		750,000
Number of options vested during period		250,000
Stock remaining options vesting period		24 months
Options exercise price per share		$ 0.10
Stock option, volatility rate		110.00%
Stock option, call option per share		$ 0.0499
Stock option call option, value		$ 37,420
Stock based compensation expense									1,128
Unamortized expenses expected to be expensed									36,292
Chief Operating Officer [Member]
Options exercisable period		10 years
Number of options granted to purchase shares of common stock		750,000
Number of options vested during period		250,000
Stock remaining options vesting period		24 months
Options exercise price per share		$ 0.10
Stock option, volatility rate		1.10%
Stock option, call option per share		$ 0.0499
Stock option call option, value		$ 37,420
Stock based compensation expense									1,128
Unamortized expenses expected to be expensed									36,292
Chairman of Board of Directors [Member]
Options exercisable period		10 years
Number of options granted to purchase shares of common stock		1,000,000
Number of options vested during period		333,333
Stock remaining options vesting period		24 months
Options exercise price per share		$ 0.10
Stock option, volatility rate		1.10%
Stock option, call option per share		$ 0.0499
Stock option call option, value		$ 49,894
Stock based compensation expense									1,504
Unamortized expenses expected to be expensed									48,390
Consultant [Member]
Options exercisable period			5 years
Number of options granted to purchase shares of common stock			100,000
Options exercise price per share			$ 0.10
Stock option, volatility rate			108.00%
Stock option, call option per share			$ 0.0403
Stock option call option, value			$ 4,031
Unamortized expenses expected to be expensed	$ 43,524					$ 24,313
Another Consultant [Member]
Options exercisable period			5 years
Number of options granted to purchase shares of common stock			100,000
Options exercise price per share			$ 0.10
Stock option, volatility rate			108.00%
Stock option, call option per share			$ 0.0403
Stock option call option, value			$ 4,031
Dennis Hartmann [Member]
Options exercisable period				10 years
Number of options granted to purchase shares of common stock				250,000
Number of options vested during period				62,500
Options exercise price per share				$ 0.10
Stock option, volatility rate				238.00%
Stock option, call option per share				$ 0.0683
Stock option call option, value				$ 17,078
Stock based compensation expense									935
Unamortized expenses expected to be expensed									16,143
Dennis Hartmann [Member] | January 31, 2021 [Member]
Number of options granted to purchase shares of common stock				62,500
Dennis Hartmann [Member] | January 31, 2022 [Member]
Number of options granted to purchase shares of common stock				62,500
Dennis Hartmann [Member] | January 31, 2023 [Member]
Number of options granted to purchase shares of common stock				62,500
Edmond A.DeFrank [Member]
Options exercisable period					10 years
Number of options granted to purchase shares of common stock					250,000
Number of options vested during period					62,500
Options exercise price per share					$ 0.10
Stock option, volatility rate					238.00%
Stock option, call option per share					$ 0.0683
Stock option call option, value					$ 17,078
Stock based compensation expense									935
Unamortized expenses expected to be expensed									$ 16,143
Edmond A.DeFrank [Member] | January 31, 2022 [Member]
Number of options granted to purchase shares of common stock					62,500
Edmond A.DeFrank [Member] | January 31, 2023 [Member]
Number of options granted to purchase shares of common stock					62,500
Edmond A.DeFrank [Member] | January 31, 2021 [Member]
Number of options granted to purchase shares of common stock					62,500
2012 Stock Incentive Plan [Member]
Number of shares issued under stock plan								11,500,000
Options exercisable period								10 years

Common Stock Warrants (Details

Common Stock Warrants (Details Narrative)	Mar. 09, 2020USD ($)$ / sharesshares	Mar. 31, 2020shares	Feb. 21, 2020$ / sharesshares
Number of warrant to purchase of common stock shares | shares		4,274,269
Warrant [Member]
Number of warrant to purchase of common stock shares | shares	1,500,000		642,857
Warrants exercise price per share | $ / shares	$ 0.10		$ 0.26
Warrants, call option, per share | $ / shares	$ 0.0467
Warrants, call option, value | $	$ 70,012
Warrant [Member] | Measurement Input, Price Volatility [Member]
Warrants, measurement input	110

Other Income (Expense) - (Detai

Other Income (Expense) - (Details Narrative) - USD ($)	Dec. 01, 2018	Mar. 31, 2020	Mar. 31, 2019
Settlement income on note receivable			$ 30,000
December 17, 2014 Note [Member]
Settlement income on note receivable	$ 30,000
Debt instrument face amount	250,000
Unpaid interest	$ 58,125

Other Income (Expense) - Schedu

Other Income (Expense) - Schedule of Other Income (Expenses) (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Other Income and Expenses [Abstract]
Interest income				$ 1,250
Settlement income on note receivable				30,000
Rental income on subleases			42,000	41,400
Interest expense	$ (35,873)	$ (18,003)	(65,434)	(28,756)
Other income (expense)			$ (23,434)	$ 43,894

Income Tax (Details Narrative)

Income Tax (Details Narrative)	6 Months Ended
	Mar. 31, 2020USD ($)
Income Tax Disclosure [Abstract]
Net operating loss carry forwards	$ 13,400,000
Operating loss expiration year	2031

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)	May 13, 2020	Apr. 06, 2020	Jan. 27, 2020
Consultant [Member]
Number of shares issued for services			500,000
Subsequent Event [Member]
Number of shares issued of subscriptions payable		500,000
Subsequent Event [Member] | WebBank Corp [Member] | PPP Note [Member] | CARES Act [Member]
Proceeds from debt	$ 179,920
Debt interest rate	1.00%
Debt maturity date	May 13, 2022
Percentage of loan forgiveness for non-payroll expenses	25.00%