Moxian (BVI) 10-K 22 Dec 15 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2015	Dec. 22, 2015	Mar. 31, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Moxian, Inc.
Entity Central Index Key	1,516,805
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Document Type	10-K
Document Period End Date	Sep. 30, 2015
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 68,400,000
Entity Common Stock, Shares Outstanding		214,666,944

Audited Consolidated Balance Sh

Audited Consolidated Balance Sheets - USD ($)	Sep. 30, 2015	Sep. 30, 2014
CURRENT ASSETS
Cash and cash equivalents	$ 2,398,713	$ 1,770,196
Prepayments, deposits and other receivables	1,042,727	$ 741,645
Inventory	38,310
Deferred tax assets	1,457,460
Total current assets	4,937,210	$ 2,511,841
Property and equipment, net (Note 3)	2,941,562	$ 348,669
Intangible assets (Note 9)	6,603,912
TOTAL ASSETS	14,482,684	$ 2,860,510
CURRENT LIABILITIES
Accruals and other payables	$ 773,852	295,601
Payable for acquisition (Note 8)		1,000,000
Loans from shareholders (Note 4)	$ 1,462,525	$ 6,151,932
Subscription payment	5,505,915
Total current liabilities	7,742,292	$ 7,447,533
Total liabilities	$ 7,742,292	$ 7,447,533
Capital stock (Note 5)
Preferred stock, $0.001 par value, authorized: 100,000,000 shares. Nil shares issued and outstanding as of September 30, 2015 and September 30, 2014 respectively
Common stock, $0.001 par value, authorized: 500,000,000 shares. 214,666,944 shares and 198,300,000 shares issued and outstanding as of September 30, 2015 and September 30, 2014 respectively	$ 214,667	$ 198,300
Additional paid-in capital	16,350,577	162,914
Deficit accumulated during the development stage	(9,939,511)	(5,001,166)
Accumulated other comprehensive income	114,659	52,929
Total stockholders' equity/ (deficit)	6,740,392	(4,587,023)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 14,482,684	$ 2,860,510

Audited Consolidated Balance S3

Audited Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2015	Sep. 30, 2014
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	214,666,944	198,300,000
Common stock, shares outstanding	214,666,944	198,300,000

Audited Consolidated Statements

Audited Consolidated Statements of Operations and Comprehensive Income - USD ($)	12 Months Ended		60 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015
Income Statement [Abstract]
Revenues, net	$ 83,870	$ 56,122	$ 139,992
Cost and expenses
Cost of sales	25,269	15,514	48,694
Depreciation and amortization expenses	1,012,849	78,571	1,091,420
Selling, general and administrative expenses	$ 5,443,815	2,176,963	7,822,691
Impairment of goodwill		2,600,315	2,600,315
Loss from operations	$ (6,398,063)	$ (4,815,241)	$ (11,423,128)
Interest expenses
Interest income	$ 2,258	$ 23,899	$ 26,157
Loss before income tax	(6,395,805)	$ (4,791,342)	(11,396,971)
Income tax expenses	1,457,460		1,457,460
Net loss	(4,938,345)	$ (4,791,342)	(9,939,511)
Foreign currency translation adjustments	61,730	52,929	114,659
Comprehensive loss	$ (4,876,615)	$ (4,738,413)	$ (9,824,852)
Earnings per share (note 6)
Basic and diluted loss per common share	$ (0.02)	$ (0.02)
Basic and diluted weighted average common shares outstanding	199,996,173	198,300,000

Audited Consolidated Statement5

Audited Consolidated Statements of Stockholders' Equity - USD ($)		Total	Common Stock		Additional paid-in Capital	Accumulated deficit development stage	Accumulated other comprehensive income
Balance at Oct. 12, 2010
Balance, shares at Oct. 12, 2010
Common shares issued - Founder for property and equipment		$ 3,100	$ 186,000	[1]		$ (182,900)
Common shares issued - Founder for property and equipment, shares	[1]		186,000,000
Additional paid in capital by founder		169		[1]		169
Net loss		(21)		[1]		(21)
Balance at Dec. 31, 2010		3,248	$ 186,000	[1]		$ (182,752)
Balance, shares at Dec. 31, 2010	[1]		186,000,000
Balance at Oct. 12, 2010
Balance, shares at Oct. 12, 2010
Net loss		(9,939,511)
Foreign currency translation adjustments		114,659
Balance at Sep. 30, 2015		6,740,392	$ 214,667	[1]	$ 16,350,577	$ (9,939,511)	$ 114,659
Balance, shares at Sep. 30, 2015	[1]		214,666,944
Issuance of shares		16,366,944
Balance at Dec. 31, 2010		3,248	$ 186,000	[1]		(182,752)
Balance, shares at Dec. 31, 2010	[1]		186,000,000
Additional paid in capital by founder		2,146		[1]		2,146
Issue of common stock		41,000	$ 12,300	[1]		28,700
Issue of common stock, shares	[1]		12,300,000
Net loss		(12,606)		[1]		(12,606)
Balance at Dec. 31, 2011		33,788	$ 198,300	[1]		(164,512)
Balance, shares at Dec. 31, 2011	[1]		198,300,000
Net loss		(33,572)		[1]		(33,572)
Balance at Dec. 31, 2012		216	$ 198,300	[1]		(198,084)
Balance, shares at Dec. 31, 2012	[1]		198,300,000
Additional paid in capital by founder		2,950		[1]		2,950
Net loss		(14,690)		[1]		(14,690)
Balance at Sep. 30, 2013		(11,524)	$ 198,300	[1]		$ (209,824)
Balance, shares at Sep. 30, 2013	[1]		198,300,000
Inclusion of Moyi (See Note 1)		162,914		[1]	$ 162,914
Net loss		(4,791,342)		[1]		$ (4,791,342)
Foreign currency translation adjustments		52,929		[1]			$ 52,929
Balance at Sep. 30, 2014		$ (4,587,023)	$ 198,300	[1]	$ 162,914	$ (5,001,166)	$ 52,929
Balance, shares at Sep. 30, 2014	[1]		198,300,000
Issuance of shares
Inclusion of Moyi (See Note 1)		$ (162,914)		[1]	$ (162,914)
Net loss		(4,938,345)		[1]		$ (4,938,345)
Foreign currency translation adjustments		61,730		[1]			$ 61,730
Balance at Sep. 30, 2015		6,740,392	$ 214,667	[1]	$ 16,350,577	$ (9,939,511)	$ 114,659
Balance, shares at Sep. 30, 2015	[1]		214,666,944
Issuance of shares		$ 16,366,944	$ 16,367	[1]	$ 16,350,577
Issuance of shares, shares	[1]		16,366,944
[1]	The number of shares of common stock has been retroactively restated to reflect the 60-for-1 forward stock split effected on December 13, 2013.

Audited Consolidated Statement6

Audited Consolidated Statements of Cash Flows - USD ($)	12 Months Ended		60 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015
OPERATING ACTIVITIES
Net loss	$ (4,938,345)	$ (4,791,342)	$ (9,939,511)
Depreciation and amortization expense	$ 1,012,849	78,571	1,091,420
Impairment of goodwill		2,600,315	2,600,315
Changes in operating assets and liabilities:
Increase in deposits, prepayments and other receivables	$ (317,016)	$ (167,032)	(760,235)
Increase in inventories	(22,375)		(21,246)
Increase in deferred tax assets	(1,457,460)		(1,457,460)
Increase in accruals and other payables	478,251	$ 173,159	728,062
Net cash used in operating activities	(5,244,096)	(2,106,329)	(7,758,655)
INVESTING ACTIVITIES
Acquisition of property and equipment	(2,931,838)	$ (229,723)	(2,975,767)
Acquisition of Intangible asset	$ (527,932)		(527,932)
Net cash inflow on acquisition of subsidiaries (Note 9)		$ 897,453	897,453
Net cash (used in) provided by investing activities	$ (3,459,770)	667,730	(2,606,246)
FINANCING ACTIVITIES
Subscription payment	5,505,915		5,505,915
Loan borrowings	$ 3,730,113	$ 3,155,839	7,116,045
Capital stock issued for cash			49,365
Net cash provided by financing activities	$ 9,236,028	$ 3,155,839	12,671,325
Effect of foreign currency translation	96,355	52,928	92,289
Net increase in cash and cash equivalents	628,517	1,770,168	$ 2,398,713
Cash and cash equivalents, beginning of year	1,770,196	28
Cash and cash equivalents, end of year	$ 2,398,713	$ 1,770,196	$ 2,398,713
Supplemental cash flow disclosures:
Cash paid for interest expense
Cash paid for income taxes
Major items for non-cash transaction:
Issuance of shares (Note 5)	$ 16,366,944		$ 16,366,944
IP rights acquired through business combination (Note 8)	$ 6,782,000		$ 6,782,000

Organization and Nature of Oper

Organization and Nature of Operations	12 Months Ended
	Sep. 30, 2015
Organization and Nature of Operations [Abstract]
Organization and nature of operations	1. Organization and nature of operations Moxian, Inc. (formerly known as Moxian China, Inc., hereinafter referred as “Moxian,” together with its subsidiaries, the “Company”), was incorporated under the laws of the State of Nevada on October 12, 2010. The Company, through its subsidiaries and variable interest entity, engages in the business of operating a social network platform that integrates social media and business into one single platform. On February 17, 2014, the Company incorporated Moxian CN Group Limited (“Moxian CN Samoa”) under the laws of Independent State of Samoa. On February 21, 2014, the Company completed the acquisition of Moxian Group Limited (“Moxian BVI”) and its subsidiaries from Rebel Group, Inc., a Florida Corporation (“REBL”) pursuant to a License and Acquisition Agreement (the “License and Acquisition Agreement”). Moxian BVI was incorporated on July 3, 2012 under the laws of British Virgin Islands. REBL owned 100% equity interests of Moxian BVI prior to the closing of the License and Acquisition Agreement, among the Company, Moxian BVI and REBL. Moxian (Hong Kong) Limited (“Moxian HK”) was incorporated on January 18, 2013 and became Moxian BVI’s subsidiary since February 14, 2013. Moxian HK is currently engaged in the business of online social media. Moxian HK operates through two wholly-owned subsidiaries: Moxian Technologies (Shenzhen) Co., Ltd. (“Moxian Shenzhen”) and Moxian Malaysia SDN BHD (“Moxian Malaysia”). Moxian Shenzhen was invested and wholly owned by Moxian HK. Moxian Shenzhen was incorporated on April 8, 2013 and was engaged in the business of internet technology, computer software, commercial information consulting Moxian Malaysia was incorporated on March 1, 2013 and became Moxian HK’s subsidiary since April 2, 2013. Moxian Malaysia is conducting its business in IT services and media advertising industry. Shenzhen Moyi Technologies Co., Ltd. (“Moyi”) was incorporated on July 19, 2013 under the laws of the People’s Republic of China and became a variable interest entity (“VIE”) of Moxian Shenzhen since July 15, 2014. Moxian Shenzhen controls Moyi through arrangement that absorbs operations risk, as if Moyi were a wholly-owned subsidiary of Moxian Shenzhen. On January 30, 2015, the Company entered into an Equity Transfer Agreement (the “Equity Transfer Agreement,” such transaction, the “Equity Transfer Transaction”) with REBL, to acquire from REBL 100% of the equity interests of Moxian Intellectual Property Limited, a company incorporated under the laws of Samoa and a wholly-owned subsidiary of REBL (“Moxian IP Samoa”) for $6,782,000 (the “Moxian IP Samoa Purchase Price”). Moxian IP Samoa owns all the intellectual property rights relating to the operation, use and marketing of the Moxian Platform, including all of the trademarks, patents and copyrights that are used in the Company’s business. As a result of the Equity Transfer Transaction, Moxian IP Samoa became a wholly-owned subsidiary of the Company. The Company is in the development stage as defined in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915. Among the disclosures required by FASB ASC 915 are that the Company’s unaudited consolidated financial statements be identified as those of a development stage company, and that the statements of earnings, retained earnings and stockholders’ equity and cash flows disclose activity since the date of the Company’s inception. The fiscal year end is September 30. The Company's audited consolidated financial statements have been presented on the basis that it is a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not generated significant revenue since inception and has never paid any dividends and is unlikely to pay dividends or generate significant earnings in the immediate or foreseeable future. Since October 12, 2010 (inception), the Company has generated revenue of $139,992 and has incurred an accumulated deficit of $9,939,511. The Company is currently devoting its efforts to develop mobile application and online platform that facilitate the small to medium size businesses to attract more clients. The Company’s ability to continue as a going concern is dependent upon its ability to develop additional sources of capital, develop apps and websites, generate servicing income, and ultimately, achieve profitable operations. The accompanying unaudited consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Summary of Principal Accounting

Summary of Principal Accounting Policies	12 Months Ended
	Sep. 30, 2015
Summary of Principal Accounting Policies [Abstract]
Summary of principal accounting policies	2. Summary of principal accounting policies Basis of presentation The accompanying unaudited consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and reflect the activities of the following subsidiaries and VIE. All material intercompany transactions and balances have been eliminated in the consolidation. In accordance with the interpretation of Generally Accepted Accounting Principles (GAAP), variable interest entities (VIEs) are generally entities that lack sufficient equity to finance their activities without additional financial support from other parties or whose equity holders lack adequate decision making ability. All VIEs with which the Company is involved must be evaluated to determine the primary beneficiary of the risks and rewards of the VIE. The primary beneficiary is required to consolidate the VIE for financial reporting purposes. ASC 810 (Financial Accounting Standards Board (“FASB”) Interpretation Number (“FIN”) 46 (revised December 2003), “Consolidation of Variable Interest Entities, and Interpretation of ARB No. 51” (“FIN 46R”), addresses whether certain types of entities referred to as variable interest entities (“VIEs”), should be unaudited consolidated in a company’s unaudited consolidated financial statements. Pursuant to an Exclusive Business Cooperation Agreement by and between Moxian Shenzhen and Moyi, dated July 15, 2014, Moxian Shenzhen has the exclusive right to provide to Moyi technical and systems support, marketing consulting services, training for technical personnel and technical consulting services. As payment for these services, Moyi has agreed to pay Moxian Shenzhen a service fee equal to 100% Moyi’s pre-tax profit. In accordance with the provisions of ASC 810, the Company has determined that Moyi is a VIE and that the Company is the primary beneficiary, and accordingly, the financial statements of Moyi are unaudited consolidated into the financial statements of the Company. Revenue recognition Revenue are recognized when persuasive evidence of an arrangement exists; delivery has occurred or services have been rendered; the price is fixed or determinable; and collectability is reasonably assured. Use of estimates The preparation of the unaudited consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the unaudited consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Income taxes The Company utilizes FASB Accounting Standard Codification Topic 740 (“ASC 740”) “Income taxes” (formerly known as SFAS No. 109, "Accounting for Income Taxes"), which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the unaudited consolidated financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 “Income taxes” (formerly known as Interpretation No. 48, Accounting for Uncertainty in Income Taxes, an interpretation of Statement of Financial Accounting Standards No. 109 Cash and cash equivalents The Company considers all short-term highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three months or less to be cash equivalents. Fair value of financial instruments The carrying values of the Company’s financial instruments, including cash and cash equivalents, trade and other receivables, deposits, trade and other payables approximate their fair values due to the short-term maturity of such instruments. The carrying amounts of borrowings approximate their fair values because the applicable interest rates approximate current market rates. Earnings per share Basic earnings per share is based on the weighted average number of common shares outstanding during the period while the effects of potential common shares outstanding during the period are included in diluted earnings per share. The average market price during the year is used to compute equivalent shares. FASB Accounting Standard Codification Topic 260 (“ASC 260”), “Earnings Per Share,” requires that employee equity share options, non-vested shares and similar equity instruments granted to employees be treated as potential common shares in computing diluted earnings per share. Diluted earnings per share should be based on the actual number of options or shares granted and not yet forfeited, unless doing so would be anti-dilutive. The Company uses the “treasury stock” method for equity instruments granted in share-based payment transactions provided in ASC 260 to determine diluted earnings per share. Plant and equipment Plant and equipment are recorded at cost. Significant additions or improvements extending useful lives of assets are capitalized. Maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives as follows: Computers 3 years Office equipment 3 years Furniture and fixtures 3 years Leasehold improvements Shorter of estimated useful life or term of lease Intangible assets Intellectual property rights and other intangible assets are initially measured based on their fair values. Intellectual property rights and other intangible assets are being amortized on a straight-line basis over a period of 3-10 years and are stated net of accumulated amortization of $706,020 at September 30, 2015 and nil at September 30, 2014. Amortization expense charged to operations was $706,020 for 2015 and nil for 2014. Comprehensive income The Company has adopted FASB Accounting Standard Codification Topic 220 (“ASC 220”) “Comprehensive income” (formerly known as SFAS No. 130, “Reporting Comprehensive Income”), which establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Accumulated other comprehensive income represents the accumulated balance of foreign currency translation adjustments of the Company. Recent accounting pronouncements The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on results of operations, financial condition, or cash flows, based on current information.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Sep. 30, 2015
Property and Equipment, Net [Abstract]
Property and equipment, net	3. Property and equipment, net As of September 30, 2015 September 30, 2014 Computers $ 227,886 $ 213,600 Office equipment 2,129,199 68,623 Furniture and fixtures 22,752 32,011 Construction in progress 796,996 - Leasehold improvements 193,225 156,101 Total property and equipment 3,370,058 470,335 Less: Accumulated depreciation (428,496 ) (121,666 ) Total property and equipment, net $ 2,941,562 $ 348,669 The depreciation expenses for the years ended September 30, 2015 and 2014 were $306,829 and $78,571, respectively.

Loans from Shareholders

Loans from Shareholders	12 Months Ended
	Sep. 30, 2015
Loans from Shareholders [Abstract]
Loans from shareholders	4. Loans from shareholders The loans are made to Moxian HK, Moxian Shenzhen, Moyi, and Moxian Malaysia are unsecured, interest free and will be due and payable in 12 months. Details of the loans are analyzed as follows: As of Repayable September 30, 2015 September 30, 2014 Within 1 month $ - $ - 1 to 3 months - - More than 3 months but less than 12 months 1,462,525 6,151,932 $ 1,462,525 $ 6,151,932 On May 4, 2015, Moxian Malaysia and Jet Key Limited (“Jet Key”), a shareholder of the Company, entered into a loan agreement whereby Jet Key agreed to provide a loan to Moxian Malaysia in an aggregate of $122,144 without any interests and with a term of repayment of 12 months. On June 30, 2015, Moxian Shenzhen and Shenzhen Bayi Consulting Co. Ltd. (“Bayi”), a shareholder of the Company, entered into a loan agreement whereby Bayi agreed to provide a loan to Moxian Shenzhen in an aggregate of RMB6,100,000 (approximately $998,559) without any interests and with a term of repayment of 12 months, as previously disclosed in the Company’s Quarterly Report on Form 10-Q for the period ending June 30, 2015, filed with the Securities and Exchange Commission on August 14, 2015. On September 30, 2015, Moxian Shenzhen and Bayi entered into a loan agreement a loan agreement whereby Bayi agreed to provide a loan to Moxian Shenzhen in an aggregate of RMB2,080,000 (approximately $332,480) without any interests and with a term of repayment of 12 months.

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Sep. 30, 2015
Shareholders' Equity [Abstract]
Shareholders' equity	5. Shareholders’ equity As of the date of this annual report, the number of total outstanding shares is 214,666,944 shares of Common Stock, par value $.001 per share (“Common Stock”) and nil share of Preferred Stock, par value $.001per share (“Preferred Stock”). As previously disclosed in the Quarterly Report on Form 10-Q for the period ended March 31, 2015 filed with the Securities and Exchange Commission on May 15, 2015, the Company entered into a subscription agreement (“Zhongtou Subscription Agreement”) with Zhongtou Huifeng Investment Management (Beijing) Co. Ltd. (“Zhongtou”) on April 24, 2015, whereby we agreed to sell an aggregate of 8,169,000 shares of the Company’s Common Stock at a per share price of $1.00 for gross proceeds of $8,190,000 (approximately RMB50,000,000) and to issue to Zhongtou for no additional consideration a warrant (the “Warrant”) to purchase in the aggregate of 32,000,000 shares (“Warrant Shares”) of Common Stock at an exercise price of $2.00 per share, exercisable on or prior to July 31, 2015. On June 4, 2015, the Company and Zhongtou entered into a Termination Agreement to terminate the Zhongtou Subscription Agreement as Zhongtou’s principals have determined to make the investment described in the Zhongtou Subscription Agreement through a different entity, Beijing Xinhua Huifeng Equity Investment Center (Limited Partnership) (“Xinhua”). On June 4, 2015, the Company and Xinhua entered into a new Subscription Agreement (“Xinhua Subscription Agreement”) on substantially the same terms as the Zhongtou Subscription Agreement (the “Transaction”). Pursuant to the Xinhua Subscription Agreement, if the Company fails to contract with 25,000 new paying merchants by September 30, 2016, the Company shall issue an additional number of shares of Common Stock to Xinhua, equal to 50% of the accumulated number of Warrant Shares exercised and acquired by Xinhua as of September 30, 2016, for no additional consideration (“Make Good Provision”). The Make Good Provision will be available only if Xinhua has exercised the Warrant and acquired more than 16,000,000 Warrant Shares (the “Condition”). Further, the Company shall issue 4,000,000 shares of Common Stock to Xinhua for no additional consideration if the Company fails to publish its full working version of the Moxian mobile application version 2.0 by September 30, 2015, or if the Company fails to uplist to a national securities exchange in the U.S. by June 30, 2017. Xinhua shall also have the right to nominate (i) one member of the Company’s accounting department; and (ii) one member of the board of directors provided that the Condition has been met. On August 13, 2015, Xinhua and the Company entered into an Amendment Agreement (the “Amendment Agreement”) to amend certain terms under the Xinhua Subscription Agreement between the Company and Xinhua dated June 4, 2015 to September 30, 2015. Pursuant to the Xinhua Subscription Agreement, the Company will issue 8,190,000 shares of the Company’s Common Stock to Xinhua for $8,190,000 and grant the warrant (the “Warrant”) to purchase up to 32,000,000 shares of the Company’s Common Stock on or before July 31, 2015 (the “Expiration Date”)(such transaction, the “Transaction”). Pursuant to the Amendment Agreement (the “First Amendment Agreement”), the closing date of the Transaction was extended to September 30, 2015 and the Expiration Date of the Warrant was extended to September 30, 2015. As of the date of this Annual Report, the Transaction has not closed yet and there are no shares or warrants issued to Xinhua. On August 14, 2015, the Company issued an aggregate of 8,584,944 shares of Common Stock to Ace Keen Limited, Jet Key Limited, Morolling International HK Limited, and Shenzhen Bayi Consulting Co., Ltd (the “Noteholders”) as a result of the conversion of $8,584,944 of convertible promissory notes held by the Noteholders at $1.00 per share. On August 14, 2015, due to the VWAP of 30 trading day prior to August 14, 2015 is higher than $1.00, which triggered the clause of conversion under the convertible promissory note (the “Rebel Note”) in the principal amount of $7,782,000 issued to REBL dated January 30, 2015, the Company provided a notice of conversion to REBL and elected to convert the amount of $3,891,000 under the Rebel Note into 3,891,000 shares of the Company’s Common Stock at the conversion price of $1.00. On September 30, 2015, the Company notified REBL that it elected to cause it to convert the remainder of the Rebel Note into 3,891,000 shares of Common Stock (“September Conversion”). After the August Conversion and September Conversion, the entire Rebel Note was converted into the total of 7,782,000 shares of the Common Stock without any balance outstanding. As of September 30, 2015, there were no warrants or options outstanding to acquire any additional shares of Common Stock of the Company.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Earnings per share	6. Earnings per share For the years ended 2015 2014 Net loss attributable to ordinary shareholders for computing basic net loss per ordinary share $ (4,938,345 ) $ (4,791,342 ) Weighted average number of common shares outstanding – Basic and diluted 199,996,173 198,300,000 Basic earnings per share $ (0.02 ) (0.02 ) Diluted earnings per share $ (0.02 ) (0.02 )

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2015
Income taxes [Abstract]
Income taxes	7 Income taxes The Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods. The tax benefit for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. For the period October 12, 2010 (date of inception) through June 30, 2015, the Company incurred losses, resulting from operating activities, which result in deferred tax assets at the effective statutory rates. The deferred tax asset has been off-set by an equal valuation allowance. Moxian BVI is incorporated in the British Virgin Islands. Moxian BVI did not generate taxable income in the British Virgin Islands for the period from July 3, 2012 (date of inception) to September 30, 2015. Moxian HK was incorporated in Hong Kong and is subject to Hong Kong profits tax at 16.5%. No provision for Hong Kong income or profit tax has been made as the Company has no assessable profit for the period from January 18, 2013 (date of inception) to September 30, 2015. The cumulative tax losses will represent a deferred tax asset. Moxian Shenzhen was incorporated in the People’s Republic of China. Moxian Shenzhen did not generate taxable income in the People’s Republic of China for the period from April 8, 2013 (date of inception) to September 30, 2015. Moxian Malaysia was incorporated in Malaysia. Moxian Malaysia did not generate taxable income in Malaysia for the period from March 1, 2013 (date of inception) to September 30, 2015. Moyi was incorporated in the People’s Republic of China. Moyi did not generate taxable income in the People’s Republic of China for the period from July 19, 2013 (date of inception) to September 30, 2015. Moxian IP Samoa was incorporated in Samoa. Moxian IP Samoa did not generate taxable income in Samoa for the period from January 30, 2015 (date of acquisition) to September 30, 2015. Moxian CN Samoa was incorporated in Samoa. Moxian CN Samoa did not generate taxable income in Samoa for the period from February 17, 2014 (date of inception) to September 30, 2015. As stipulated by the Taxation Law of PRC, the Company is subject to PRC income tax rate of 25%. Income tax expenses for the years ended September 30, 2015 and 2014 are summarized as follows: September 30, 2015 2014 Current $ - $ - Deferred tax benefit 1,457,460 - $ 1,457,460 $ - A reconciliation between taxes computed at the PRC statutory rate of 25% and the Company’s effective tax rate for the years ended September 30, 2015 and 2014 is as follows: September 30, 2015 2014 At the PRC statutory rate of 25% $ - $ - Valuation allowances 1,457,460 - $ 1,457,460 $ - The Company evaluates the level of authority for each uncertain tax position (including the potential application of interest and penalties) based on the technical merits, and measures the unrecognized benefits associated with the tax positions. For the years ended December 31, 2014 and 2013, the Company had no unrecognized tax benefits. The Company does not anticipate any significant increase to its liability for unrecognized tax benefit within the next 12 months. The Company will classify interest and penalties related to income tax matters, if any, in income tax expense. Deferred income taxes are recognized for tax consequences in future years of differences between the tax bases of assets and liabilities and their reported amounts in the financial statements at each year-end and tax loss carry forwards. The tax effects of temporary differences that give rise to the following approximate deferred tax assets and liabilities as of September 30, 2015 and 2014 are presented below. September 30, 2015 2014 Deferred tax assets Operating loss carry forward $ 1,457,460 $ - $ 1,457,460 $ - The Company had net operating losses carry forward of $5,829,838 as of September 30, 2015 which will expire on various dates between September 30, 2018 and September 30, 2019.

Acquisition

Acquisition	12 Months Ended
	Sep. 30, 2015
Acquisition [Abstract]
Acquisition	8. Acquisition On February 21, 2014, the Company entered into a License and Acquisition Agreement with REBL, whereby the Company (i) acquired all the equity interests of Moxian BVI, and (ii) obtained the license to use the intellectual property rights (as define below) of REBL. Pursuant to the License and Acquisition Agreement, REBL agreed to sell, convey, and transfer 100% of the equity interests of Moxian BVI to Moxian CN Samoa, a newly incorporated wholly-owned subsidiary of the Company, in consideration of an aggregate of $1,000,000. As a result, Moxian BVI, together with its subsidiaries, Moxian HK, Moxian Shenzhen, and Moxian Malaysia, became the Company’s subsidiaries. Under the License and Acquisition Agreement, REBL also agreed to grant us the exclusive right to use REBL’s intellectual property rights (collectively, the “IP Rights”) in Mainland China, Malaysia, and other countries and regions where REBL conducts its business (the “Licensed Territory”), and the exclusive right to solicit, promote, distribute and sell REBL products and services in the Licensed Territory for five years (the “License”). In exchange for such License, the Company agreed to pay to REBL: (i) $1,000,000 as a license maintenance royalty each year commencing from the second year from the date of the agreement; and (ii) 3% of the gross profit of distribution and sale of REBL products and services as an earned royalty. Pursuant to the License and Acquisition Agreement, the Company has the right to acquire the new IP Rights that are developed by REBL and sub-license such rights to a third party. The Company also has the obligation to develop the social media market in the Licensed Territory of REBL products and services. On January 30, 2015, Company entered into an Equity Transfer Agreement with REBL to acquire from REBL 100% of the equity interests of Moxian IP Samoa for $6,782,000. Moxian IP Samoa owns all the intellectual property rights IP Rights relating to the operation, use and marketing of the Moxian Platform, including all of the trademarks, patents and copyrights that are used in the Company’s business. As a result of the Equity Transfer Transaction, Moxian IP Samoa became a wholly-owned subsidiary of the Company. 2015 Intellectual property rights $ 6,782,000

Intangible Assets

Intangible Assets	12 Months Ended
	Sep. 30, 2015
Intangible Assets [Abstract]
Intangible assets	9. Intangible assets As of September 30, 2015 and 2014, the Company has the following amounts related to intangible assets: September 30, 2015 September 30, 2014 Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: IP rights $ 6,782,000 $ (678,200 ) $ - $ - Other intangible assets 527,932 (27,820 ) - - Total $ 7,309,932 $ (706,020 ) $ - $ - No significant residual value is estimated for these intangible assets. Aggregate amortization expense for the years ended September 30, 2015, and September 30, 2014, totaled $706,020 and nil, respectively. The following table represents the total estimated amortization of intangible assets for the five succeeding years: For the Year Ending September 30 Estimated Amortization Expense 2016 $ 854,200 2017 854,200 2018 854,200 2019 678,200 2020 and thereafter 3,391,000 Intangible assets consist of the following at September 30: 2015 2014 IP rights $ 6,782,000 $ - Other intangible assets 527,932 - $ 7,309,932 $ - Less: accumulated amortization (706,020 ) - Net intangible assets $ 6,603,912 $ - Amortization of intangible assets amounted to $706,020 for 2015 and nil for 2014.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2015
Commitments and Contingencies [Abstract]
Commitments and contingencies	10. Commitments and contingencies Operating Lease The Company leases a number of properties under operating leases. Rental expenses under operating leases for the years ended September 30, 2015 and 2014 were $1,548,958 and $134,436 respectively. As of September 30, 2015, the Company was obligated under non-cancellable operating leases minimum rentals as follows: Twelve months ended September 30, 2015, 2016 $ 652,912 2017 546,037 2018 356,333 Thereafter - Total minimum lease payments $ 1,555,282 Legal Proceeding There has been no legal proceeding in which the Company is a party for the year ended September 30, 2015.

Subsequent Events

Subsequent Events	12 Months Ended
	Sep. 30, 2015
Subsequent Events [Abstract]
Subsequent events	11. Subsequent events As of December 16, 2015, we entered into a Second Amendment Agreement to the Subscription Agreement (the “Second Amendment Agreement”) with Xinhua. Under the Second Amendment Agreement, the closing date of the transaction was extended to December 31, 2015 and the Expiration Date of the Warrant was extended to December 31, 2015 as well. As of the date of this Annual Report, the transaction has not closed yet and there are no shares or warrants issued to Xinhua. Except the above, there were no events or transactions other than those disclosed in this report, if any, that would require recognition or disclosure in our consolidated financial statements for the year ended September 30, 2015.

Summary of Principal Accounti18

Summary of Principal Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2015
Summary of Principal Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying unaudited consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and reflect the activities of the following subsidiaries and VIE. All material intercompany transactions and balances have been eliminated in the consolidation. In accordance with the interpretation of Generally Accepted Accounting Principles (GAAP), variable interest entities (VIEs) are generally entities that lack sufficient equity to finance their activities without additional financial support from other parties or whose equity holders lack adequate decision making ability. All VIEs with which the Company is involved must be evaluated to determine the primary beneficiary of the risks and rewards of the VIE. The primary beneficiary is required to consolidate the VIE for financial reporting purposes. ASC 810 (Financial Accounting Standards Board (“FASB”) Interpretation Number (“FIN”) 46 (revised December 2003), “Consolidation of Variable Interest Entities, and Interpretation of ARB No. 51” (“FIN 46R”), addresses whether certain types of entities referred to as variable interest entities (“VIEs”), should be unaudited consolidated in a company’s unaudited consolidated financial statements. Pursuant to an Exclusive Business Cooperation Agreement by and between Moxian Shenzhen and Moyi, dated July 15, 2014, Moxian Shenzhen has the exclusive right to provide to Moyi technical and systems support, marketing consulting services, training for technical personnel and technical consulting services. As payment for these services, Moyi has agreed to pay Moxian Shenzhen a service fee equal to 100% Moyi’s pre-tax profit. In accordance with the provisions of ASC 810, the Company has determined that Moyi is a VIE and that the Company is the primary beneficiary, and accordingly, the financial statements of Moyi are unaudited consolidated into the financial statements of the Company.
Revenue recognition	Revenue recognition Revenue are recognized when persuasive evidence of an arrangement exists; delivery has occurred or services have been rendered; the price is fixed or determinable; and collectability is reasonably assured.
Use of estimates	Use of estimates The preparation of the unaudited consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the unaudited consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Income taxes	Income taxes The Company utilizes FASB Accounting Standard Codification Topic 740 (“ASC 740”) “Income taxes” (formerly known as SFAS No. 109, "Accounting for Income Taxes"), which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the unaudited consolidated financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC 740 “Income taxes” (formerly known as Interpretation No. 48, Accounting for Uncertainty in Income Taxes, an interpretation of Statement of Financial Accounting Standards No. 109
Cash and cash equivalents	Cash and cash equivalents The Company considers all short-term highly liquid investments that are readily convertible to known amounts of cash and have original maturities of three months or less to be cash equivalents.
Fair value of financial instruments	Fair value of financial instruments The carrying values of the Company’s financial instruments, including cash and cash equivalents, trade and other receivables, deposits, trade and other payables approximate their fair values due to the short-term maturity of such instruments. The carrying amounts of borrowings approximate their fair values because the applicable interest rates approximate current market rates.
Earnings per share	Earnings per share Basic earnings per share is based on the weighted average number of common shares outstanding during the period while the effects of potential common shares outstanding during the period are included in diluted earnings per share. The average market price during the year is used to compute equivalent shares. FASB Accounting Standard Codification Topic 260 (“ASC 260”), “Earnings Per Share,” requires that employee equity share options, non-vested shares and similar equity instruments granted to employees be treated as potential common shares in computing diluted earnings per share. Diluted earnings per share should be based on the actual number of options or shares granted and not yet forfeited, unless doing so would be anti-dilutive. The Company uses the “treasury stock” method for equity instruments granted in share-based payment transactions provided in ASC 260 to determine diluted earnings per share.
Plant and equipment	Plant and equipment Plant and equipment are recorded at cost. Significant additions or improvements extending useful lives of assets are capitalized. Maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives as follows: Computers 3 years Office equipment 3 years Furniture and fixtures 3 years Leasehold improvements Shorter of estimated useful life or term of lease
Intangible assets	Intangible assets Intellectual property rights and other intangible assets are initially measured based on their fair values. Intellectual property rights and other intangible assets are being amortized on a straight-line basis over a period of 3-10 years and are stated net of accumulated amortization of $706,020 at September 30, 2015 and nil at September 30, 2014. Amortization expense charged to operations was $706,020 for 2015 and nil for 2014.
Comprehensive income	Comprehensive income The Company has adopted FASB Accounting Standard Codification Topic 220 (“ASC 220”) “Comprehensive income” (formerly known as SFAS No. 130, “Reporting Comprehensive Income”), which establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Accumulated other comprehensive income represents the accumulated balance of foreign currency translation adjustments of the Company.
Recent accounting pronouncements	Recent accounting pronouncements The Company has considered all new accounting pronouncements and has concluded that there are no new pronouncements that may have a material impact on results of operations, financial condition, or cash flows, based on current information.

Summary of Principal Accounti19

Summary of Principal Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2015
Summary of Principal Accounting Policies [Abstract]
Summary of estimated useful lives of plant and equipment	Computers 3 years Office equipment 3 years Furniture and fixtures 3 years Leasehold improvements Shorter of estimated useful life or term of lease

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Sep. 30, 2015
Property and Equipment, Net [Abstract]
Summary of property and equipment, net	As of September 30, 2015 September 30, 2014 Computers $ 227,886 $ 213,600 Office equipment 2,129,199 68,623 Furniture and fixtures 22,752 32,011 Construction in progress 796,996 - Leasehold improvements 193,225 156,101 Total property and equipment 3,370,058 470,335 Less: Accumulated depreciation (428,496 ) (121,666 ) Total property and equipment, net $ 2,941,562 $ 348,669

Loans from Shareholders (Tables

Loans from Shareholders (Tables)	12 Months Ended
	Sep. 30, 2015
Loans from Shareholders [Abstract]
Schedule of loans repayable	As of Repayable September 30, 2015 September 30, 2014 Within 1 month $ - $ - 1 to 3 months - - More than 3 months but less than 12 months 1,462,525 6,151,932 $ 1,462,525 $ 6,151,932

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Sep. 30, 2015
Earnings Per Share [Abstract]
Summary of computation of basic and diluted net income per common share	For the years ended 2015 2014 Net loss attributable to ordinary shareholders for computing basic net loss per ordinary share $ (4,938,345 ) $ (4,791,342 ) Weighted average number of common shares outstanding – Basic and diluted 199,996,173 198,300,000 Basic earnings per share $ (0.02 ) (0.02 ) Diluted earnings per share $ (0.02 ) (0.02 )

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Sep. 30, 2015
Income taxes [Abstract]
Schedule of income tax expense	September 30, 2015 2014 Current $ - $ - Deferred tax benefit 1,457,460 - $ 1,457,460 $ -
Schedule of effective income tax rate reconciliation	September 30, 2015 2014 At the PRC statutory rate of 25% $ - $ - Valuation allowances 1,457,460 - $ 1,457,460 $ -
Schedule of deferred tax assets and liabilities	September 30, 2015 2014 Deferred tax assets Operating loss carry forward $ 1,457,460 $ - $ 1,457,460 $ -

Acquisition (Tables)

Acquisition (Tables)	12 Months Ended
	Sep. 30, 2015
Acquisition [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	2015 Intellectual property rights $ 6,782,000

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Sep. 30, 2015
Intangible Assets [Abstract]
Schedule of amortized intangible assets	September 30, 2015 September 30, 2014 Carrying Amount Accumulated Amortization Carrying Amount Accumulated Amortization Amortized intangible assets: IP rights $ 6,782,000 $ (678,200 ) $ - $ - Other intangible assets 527,932 (27,820 ) - - Total $ 7,309,932 $ (706,020 ) $ - $ -
Schedule of total estimated amortization of intangible assets	For the Year Ending September 30 Estimated Amortization Expense 2016 $ 854,200 2017 854,200 2018 854,200 2019 678,200 2020 and thereafter 3,391,000
Schedule of intangible assets	2015 2014 IP rights $ 6,782,000 $ - Other intangible assets 527,932 - $ 7,309,932 $ - Less: accumulated amortization (706,020 ) - Net intangible assets $ 6,603,912 $ -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2015
Commitments and Contingencies [Abstract]
Schedule of operating leases minimum rentals	Twelve months ended September 30, 2015, 2016 $ 652,912 2017 546,037 2018 356,333 Thereafter - Total minimum lease payments $ 1,555,282

Organization and Nature of Op27

Organization and Nature of Operations (Details) - USD ($)	12 Months Ended		60 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Jan. 30, 2015	Jul. 03, 2012
Organization and Nature of Operations [Textual]
Percentage of equity ownership interest					100.00%
Revenues	$ 83,870	$ 56,122	$ 139,992
Accumulated deficit	$ 9,939,511		$ 9,939,511
Equity Transfer Agreement [Member]
Organization and Nature of Operations [Textual]
Percentage of equity ownership interest				100.00%
Acquisition cost				$ 6,782,000

Summary of Principal Accounti28

Summary of Principal Accounting Policies (Details)	12 Months Ended
	Sep. 30, 2015
Computers [Member]
Summary of estimated useful lives of plant and equipment
Plant and equipment useful life	3 years
Office equipment [Member]
Summary of estimated useful lives of plant and equipment
Plant and equipment useful life	3 years
Furniture and fixtures [Member]
Summary of estimated useful lives of plant and equipment
Plant and equipment useful life	3 years
Leasehold improvements [Member]
Summary of estimated useful lives of plant and equipment
Estimated useful life	Shorter of estimated useful life or term of lease

Summary of Principal Accounti29

Summary of Principal Accounting Policies (Details Textual) - USD ($)	12 Months Ended		60 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015
Summary of principal accounting policies (Textual)
Amortization expense charged to operations	$ 1,012,849	$ 78,571	$ 1,091,420
Net of accumulated amortization cost	$ 706,020		$ 706,020
Maximum [Member]
Summary of principal accounting policies (Textual)
Intangible assets estimated useful life	10 years
Minimum [Member]
Summary of principal accounting policies (Textual)
Intangible assets estimated useful life	3 years

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Summary of Property and equipment
Total property and equipment	$ 3,370,058	$ 470,335
Less: Accumulated depreciation	(428,496)	(121,666)
Total property and equipment, net	2,941,562	348,669
Computers [Member]
Summary of Property and equipment
Total property and equipment	227,886	213,600
Office equipment [Member]
Summary of Property and equipment
Total property and equipment	2,129,199	68,623
Furniture and fixtures [Member]
Summary of Property and equipment
Total property and equipment	22,752	$ 32,011
Construction in Progress [Member]
Summary of Property and equipment
Total property and equipment	796,996
Leasehold improvements [Member]
Summary of Property and equipment
Total property and equipment	$ 193,225	$ 156,101

Property and Equipment, Net (31

Property and Equipment, Net (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Property and equipment, net (Textual)
Depreciation expenses	$ 306,829	$ 78,571

Loans from Shareholders (Detail

Loans from Shareholders (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Summary of Loans from shareholders
Loans from shareholders	$ 1,462,525	$ 6,151,932
Within 1 month [Member]
Summary of Loans from shareholders
Loans from shareholders
1 to 3 months [Member]
Summary of Loans from shareholders
Loans from shareholders
More than 3 months but less than 12 months [Member]
Summary of Loans from shareholders
Loans from shareholders	$ 1,462,525	$ 6,151,932

Loans from Shareholders (Deta33

Loans from Shareholders (Details Textual)	May. 04, 2015USD ($)	Jun. 30, 2015USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2015CNY (¥)	Jun. 30, 2015CNY (¥)
Moxian Shenzhen-Bayi Loan Agreement [Member]
Related Party Transaction [Line Items]
Loan borrowed		$ 998,559	$ 332,480	¥ 2,080,000	¥ 6,100,000
Term of loan		12 months	12 months
Jet Key Limited [Member]
Related Party Transaction [Line Items]
Loan borrowed	$ 122,144
Term of loan	12 months

Shareholders' Equity (Details)

Shareholders' Equity (Details)	Aug. 14, 2015USD ($)$ / sharesshares	Aug. 13, 2015USD ($)	Jun. 04, 2015Merchantsshares	Apr. 24, 2015USD ($)$ / sharesshares	Apr. 24, 2015CNY (¥)shares	Sep. 30, 2015$ / sharesshares	Jan. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014$ / sharesshares
Shareholders Equity (Textual)
Common stock, shares outstanding						214,666,944		214,666,944	198,300,000
Preferred stock, shares Issued
Preferred stock, shares outstanding
Preferred stock, par value | $ / shares						$ 0.001		$ 0.001	$ 0.001
Common stock, par value | $ / shares						0.001		0.001	$ 0.001
Conversion of common stock shares	8,584,944
Conversion price | $ / shares	$ 1					$ 1		$ 1
Ace Keen Limited [Member]
Shareholders Equity (Textual)
Conversion of common stock amount | $	$ 8,584,944
Jet Key Limited [Member]
Shareholders Equity (Textual)
Conversion of common stock amount | $	8,584,944
Morolling International Hk Limited [Member]
Shareholders Equity (Textual)
Conversion of common stock amount | $	8,584,944
Shenzhen Bayi Consulting Co., Ltd [Member]
Shareholders Equity (Textual)
Conversion of common stock amount | $	$ 8,584,944
Rebl [Member]
Shareholders Equity (Textual)
Conversion of common stock amount | $							$ 3,891,000
Conversion of common stock shares						7,782,000	3,891,000
Conversion price | $ / shares							$ 1
Principal amount of rebel note | $							$ 7,782,000
Zhongtou Subscription Agreement [Member]
Shareholders Equity (Textual)
Common stock converted into warrants				8,169,000	8,169,000
Issuance of common stock				8,190,000	8,190,000
Share price | $ / shares				$ 1
Proceeds from issuance of warrants				$ 8,190,000	¥ 50,000,000
Warrants exercise price | $ / shares				$ 2
Additional warrants issued				32,000,000	32,000,000
Xinhua Subscription Agreement [Member]
Shareholders Equity (Textual)
Issuance of common stock			4,000,000
New subscription agreement, Description			Company shall issue an additional number of shares of Common Stock to Xinhua, equal to 50% of the accumulated number of Warrant Shares exercised and acquired by Xinhua as of September 30, 2016, for no additional consideration ("Make Good Provision"). The Make Good Provision will be available only if Xinhua has exercised the Warrant and acquired more than 16,000,000 Warrant Shares (the "Condition").
Number of merchants | Merchants			25,000
Xinhua Subscription Agreement [Member] | Warrant [Member]
Shareholders Equity (Textual)
Convertible promissory notes, per share | $		$ 32,000,000
Xinhua Subscription Amendment Agreement [Member]
Shareholders Equity (Textual)
Issuance of common stock								8,190,000
Proceeds from issuance of warrants | $								$ 8,190,000
Warrant expiration date								Sep. 30, 2015

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended				60 Months Ended
	Dec. 31, 2010	Sep. 30, 2013	Sep. 30, 2015	Sep. 30, 2014	Dec. 31, 2012	Dec. 31, 2011	Sep. 30, 2015
Summary of computation of basic and diluted net income per common share
Net loss attributable to ordinary shareholders for computing basic net loss per ordinary share	$ (21)	$ (14,690)	$ (4,938,345)	$ (4,791,342)	$ (33,572)	$ (12,606)	$ (9,939,511)
Weighted average number of common shares outstanding - Basic and diluted			199,996,173	198,300,000
Basic earnings per share			$ (0.02)	$ (0.02)
Diluted earnings per share			$ (0.02)	$ (0.02)

Income taxes (Details)

Income taxes (Details) - USD ($)	12 Months Ended		60 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015
Schedule of income tax expense
Current
Deferred tax benefit	$ 1,457,460
Total	$ 1,457,460		$ 1,457,460

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	12 Months Ended		60 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015
Schedule of effective income tax rate reconciliation
At the PRC statutory rate of 25%
Valuation allowances	$ 1,457,460
Total	$ 1,457,460		$ 1,457,460

Income Taxes (Details 2)

Income Taxes (Details 2) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Schedule of deferred tax assets
Deferred tax assets
Operating loss carry forward	$ 1,457,460
Total	$ 1,457,460

Income Taxes (Detail Textuals)

Income Taxes (Detail Textuals) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Income taxes (Textual)
Hong Kong profits tax rate, Percentage	16.50%
PRC statutory rate, percentage	25.00%	25.00%
Operating losses carry forward expire dates	Between September 30, 2018 and September 30, 2019.
Net operating losses carry forward	$ 5,829,838

Acquisition (Details)

Acquisition (Details)	12 Months Ended
	Sep. 30, 2015USD ($)
Acquisition [Abstract]
Intellectual property rights	$ 6,782,000

Acquisition (Details Textual)

Acquisition (Details Textual) - USD ($)	1 Months Ended
	Feb. 21, 2014	Sep. 30, 2015
Acquisition (Textual)
Consideration transferred		$ (1,000,000)
License and acquisition agreement, description	In exchange for such License, the Company agreed to pay to REBL: (i) $1,000,000 as a license maintenance royalty each year commencing from the second year from the date of the agreement; and (ii) 3% of the gross profit of distribution and sale of REBL products and services as an earned royalty.
Business acquisitions license period	5 years
Intellectual property rights		$ 6,782,000
Equity interests percentage	100.00%

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 7,309,932
Accumulated amortization	(706,020)
IP rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	6,782,000
Accumulated amortization	(678,200)
Other intangible assets [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	527,932
Accumulated amortization	$ (27,820)

Intangible Assets (Details 1)

Intangible Assets (Details 1)	Sep. 30, 2015USD ($)
Intangible Assets [Abstract]
2,016	$ 854,200
2,017	854,200
2,018	854,200
2,019	678,200
2020 and thereafter	$ 3,391,000

Intangible Assets (Details 2)

Intangible Assets (Details 2) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 7,309,932
Less: accumulated amortization	(706,020)
Net intangible assets	6,603,912
Intellectual Property [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	6,782,000
Less: accumulated amortization	(678,200)
Other Intangible Assets [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	527,932
Less: accumulated amortization	$ (27,820)

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Intangible Assets (Textual)
Amortization of intangible assets	$ 706,020

Commitments and Contingencies46

Commitments and Contingencies (Details)	Sep. 30, 2015USD ($)
Schedule of operating leases minimum rentals
2,016	$ 652,912
2,017	546,037
2,018	$ 356,333
Thereafter
Total minimum lease payments	$ 1,555,282

Commitments and Contingencies47

Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Commitments and contingencies (Textual)
Rental expenses	$ 1,548,958	$ 134,436