Moxian (BVI) 10-Q/A 17 Feb 16 2015 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Jun. 30, 2015	Aug. 14, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	Moxian, Inc.
Entity Central Index Key	1,516,805
Amendment Flag	true
Amendment Description	We are filing this Quarterly Report on Form 10-Q/A (the “Amended Filing”) to amend our Quarterly Report on Form 10-Q for the quarter ended June 30, 2015, which was filed with the Securities and Exchange Commission (“SEC”) on August 14, 2015 (the “Original Filing”). We are amending the Original Filing to restate our unaudited condensed consolidated financial statements as of June 30, 2015 incorrect application of certain accounting practices and procedures in relation to the acquisition of Moxian Intellectual Property Limited (the “Moxian IP”) which should be accounted for as an asset acquisition, and not a business acquisition, for the six and nine months ended June 30, 2015. In connection with the acquisition of Moxian IP on January 30, 2015, the Company accounted for this transaction as business acquisition and recognized goodwill of USD 6,782,000. The Company identified this transaction should be accounted for assets acquisition and the USD 6,782,000 intangible assets - Intellectual property rights should be recognized. Accordingly, the amortization of the intangible assets would increase by USD 169,550 and USD 339,100 for the three and nine months ended June 30, 2015, respectively. The net loss would increase by the same amounts for each period abovementioned. An explanation of the impact on our unaudited condensed consolidated financial statements, and a detailed reconciliation of amounts as originally reported to restated amounts are contained in Note 2 to the accompanying restated financial statements contained in Part I — Item 1 of this Amended Filing. For the convenience of the reader, this Amended Filing sets forth the Original Filing, as modified and superseded where necessary to reflect the restatement. The following items have been amended as a result of, and to reflect, the restatement: 1. Part I - Item 1. Financial Statements 2. Part I - Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations In accordance with applicable SEC rules, this Amended Filing includes new certifications required by Rule 13a-14 under the Securities and Exchange Act of 1934 (“Exchange Act”) from our Chief Executive Officer dated as of the date of filing of this Amended Filing. Except for the items noted above, no other information included in the Original Filing is being amended or updated by this Amended Filing. This Amended Filing continues to describe the conditions as of the date of the Original Filing and, except as contained herein; we have not updated or modified the disclosures contained in the Original Filing. Accordingly, this Amended Filing should be read in conjunction with our filings made with the SEC subsequent to the filing of the Original Filing, including any amendments to those filings.
Current Fiscal Year End Date	--09-30
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2,015
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		210,775,944

Unaudited Consolidated Balance

Unaudited Consolidated Balance Sheets - USD ($)	Jun. 30, 2015	Sep. 30, 2014
CURRENT ASSETS
Cash and cash equivalents	$ 2,722,177	$ 1,770,196
Prepayments, deposits and other receivables	1,073,159	$ 741,645
Inventory	44,034
Total current assets	3,839,370	$ 2,511,841
Property and equipment, net (Note 4)	1,840,665	$ 348,669
Intangible assets (Note 11)	6,442,900
TOTAL ASSETS	12,122,935	$ 2,860,510
CURRENT LIABILITIES
Accruals and other payables	655,397	$ 295,601
Subscription deposit	2,475,950
Payable for acquisition (Note 10)	7,782,000	$ 1,000,000
Loans from shareholders (Note 5)	5,369,662	4,018,861
Loans from a third party (Note 6)	4,213,841	2,133,071
Total current liabilities	20,496,850	7,447,533
Total liabilities	$ 20,496,850	$ 7,447,533
Capital stock (Note 7)
Preferred stock, $0.001 par value, authorized: 100,000,000 shares. Nil shares issued and outstanding as of June 30, 2015 and September 30, 2014
Common stock, $0.001 par value, authorized: 500,000,000 shares. 198,300,000 shares issued and outstanding as of June 30, 2015 and September 30, 2014 respectively	$ 198,300	$ 198,300
Additional paid-in capital	162,914	162,914
Deficit accumulated during the development stage	(9,064,805)	(5,001,166)
Accumulated other comprehensive income	329,676	52,929
Total stockholders' deficit	(8,373,915)	(4,587,023)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 12,122,935	$ 2,860,510

Unaudited Consolidated Balance3

Unaudited Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 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	198,300,000	198,300,000
Common stock, shares outstanding	198,300,000	198,300,000

Unaudited Consolidated Statemen

Unaudited Consolidated Statements of Operations and Comprehensive Income - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended	57 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2014	Jun. 30, 2015
Income Statement [Abstract]
Revenues, net	$ 18,187	$ 15,802	$ 86,353	$ 15,802		$ 142,475
Cost and expenses
Cost of sales	(15,203)		(26,852)			(50,277)
Depreciation and amortization expenses	(238,048)	$ (26,417)	(494,793)	$ (41,774)		(573,364)
Selling, general and administrative expenses	$ (1,661,660)	$ (793,125)	$ (3,598,417)	$ (1,144,753)		(5,977,293)
Impairment of goodwill						(2,600,315)
Loss from operations	$ (1,896,724)	$ (803,740)	$ (4,033,709)	$ (1,170,725)		(9,058,774)
Interest expenses	$ (19,416)		(32,194)			(8,295)
Interest income		$ 51	2,264	$ 59		2,264
Loss before income tax	$ (1,916,140)	$ (803,689)	$ (4,063,639)	$ (1,170,666)		$ (9,064,805)
Income tax expenses
Net loss	$ (1,916,140)	$ (803,689)	$ (4,063,639)	$ (1,170,666)	$ (4,791,342)	$ (9,064,805)
Foreign currency translation adjustments	85,003	7,128	276,747	7,128	$ (52,929)	329,676
Comprehensive loss	$ (1,831,137)	$ (796,561)	$ (3,786,892)	$ (1,163,538)		$ (8,735,129)
Earnings per share (note 8)
Basic and diluted loss per common share	$ (0.01)	$ 0	$ (0.02)	$ (0.01)
Basic and diluted weighted average common shares outstanding	198,300,000	198,300,000	198,300,000	198,300,000

Unaudited Consolidated Stateme5

Unaudited 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		$ (182,900)
Common shares issued - founder for property and equipment, shares		186,000,000
Additional paid in capital by founder	169			169
Net loss	(21)			(21,000)
Balance at Dec. 31, 2010	3,248	$ 186,000		(182,752)
Balance, shares at Dec. 31, 2010		186,000,000
Additional paid in capital by founder	2,146			2,146
Issue of common stock	41,000	$ 12,300		28,700
Issue of common stock, shares		12,300,000
Net loss	(12,606)			(12,606)
Balance at Dec. 31, 2011	33,788	$ 198,300		(164,512)
Balance, shares at Dec. 31, 2011		198,300,000
Net loss	(33,572)			(33,572)
Balance at Dec. 31, 2012	216	$ 198,300		(198,084)
Balance, shares at Dec. 31, 2012		198,300,000
Additional paid in capital by founder	2,950			2,950
Net loss	(14,690)			(14,690)
Balance at Sep. 30, 2013	(11,524)	$ 198,300		$ (209,824)
Balance, shares at Sep. 30, 2013		198,300,000
Inclusion of Moyi (See Note 1)	162,914		$ 162,914
Net loss	(4,791,342)			$ (4,791,342)
Foreign currency adjustment	52,929				$ 52,929
Balance at Sep. 30, 2014	$ (4,587,023)	$ 198,300	$ 162,914	$ (5,001,166)	$ 52,929
Balance, shares at Sep. 30, 2014		198,300,000
Issue of common stock
Issue of common stock, shares
Net loss	$ (4,063,639)			$ (4,063,639)
Foreign currency adjustment	276,747				$ 276,747
Balance at Jun. 30, 2015	$ (8,373,915)	$ 198,300	$ 162,914	$ (9,064,805)	$ 329,676
Balance, shares at Jun. 30, 2015		198,300,000

Unaudited Consolidated Stateme6

Unaudited Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		57 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015
OPERATING ACTIVITIES
Net loss	$ (4,063,639)	$ (1,170,666)	$ (9,064,805)
Depreciation and amortization expenses	$ 494,793	$ 41,774	573,364
Impairment of goodwill			2,600,315
Changes in operating assets and liabilities:
Increase in deposits, prepayments and other receivables	$ (331,514)	$ 32,650	(774,733)
Increase in inventories	(44,034)	(4,017)	(42,905)
Increase in accruals and other payables	359,795	115,679	609,607
Net cash used in operating activities	(3,584,599)	(984,580)	(6,099,157)
INVESTING ACTIVITIES
Purchases of property, plant and equipment	$ (1,331,774)	(147,339)	(1,375,703)
Net cash inflow on acquisition of subsidiaries (Note 10)		897,453	897,453
Net cash (used in) provided by investing activities	$ (1,331,774)	$ 750,114	$ (478,250)
FINANCING ACTIVITIES
Issuance of common shares
Addition of paid-in-capital
Subscription deposit	$ 2,475,950		$ 2,475,950
(Repayment)/ Loan borrowings	1,350,801	$ 2,025,072	4,736,733
Loan to a third party	$ 2,080,770		2,080,770
Capital stock issued for cash			49,365
Net cash provided by financing activities	$ 5,907,521	$ 2,025,072	9,342,818
Effect of foreign currency translation	(39,167)	7,128	(43,234)
Net increase in cash and cash equivalents	951,981	1,797,734	$ 2,722,177
Cash and cash equivalents, beginning of year	1,770,196	28
Cash and cash equivalents, end of year	$ 2,722,177	$ 1,797,762	$ 2,722,177
Supplemental cash flow disclosures:
Cash paid for interest expense
Cash paid for income taxes
Major items for non-cash transaction:
Acquisition by issuing convertible note	$ 6,782,000		$ 6,782,000

Organization and Nature of Oper

Organization and Nature of Operations	9 Months Ended
	Jun. 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, etc. 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 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”) for $6,782,000 (the “Moxian IP Purchase Price”). Moxian IP owns all the intellectual property rights relating to the operation, use and marketing of the MO-Promo 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 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 unaudited 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 $142,475 and has incurred an accumulated deficit of $9,064,805. The Company is currently devoting its efforts to develop social networking website and through which to generate servicing income. The Company’s ability to continue as a going concern is dependent upon its ability to develop additional sources of capital, develop 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.

Restatement of June 30, 2015 Co

Restatement of June 30, 2015 Consolidated Financial Statements	9 Months Ended
	Jun. 30, 2015
Restatement of June 30, 2015 Consolidated Financial Statements [Abstract]
Restatement of June 30, 2015 consolidated financial statements	2. Restatement of June 30, 2015 consolidated financial statements This financial statements contain restatement related to the acquisition of Moxian IP for the three and nine months ended June 30, 2015. In connection with the acquisition of Moxian IP on January 30, 2015 (see note 10), the Company accounted for this transaction as business acquisition and recognized goodwill of USD 6,782,000. The Company identified this transaction should be accounted for assets acquisition and the USD 6,782,000 intangible assets - Intellectual Property Rights should be recognized. Accordingly, the amortization of the intangible assets would increase by USD 169,550 and USD 339,100 for the three and nine months ended March 31, 2015, respectively. The net loss would increase by the same amounts for each period abovementioned. The impact of the restatement on the June 30, 2015 financial statements is reflected in the following tables: CONSOLIDATED BALANCE SHEETS March 31, 2015 As Previously Reported As Restated Goodwill (note 10) 6,782,000 - Intangible assets (note 11) - 6,442,900 Total Assets 12,462,035 12,122,935 Deficit accumulated during the development stage (8,725,705 ) (9,064,805 ) Total stockholders’ deficit (8,034,815 ) (8,373,915 ) Total liabilities and stockholders’ equity 12,462,035 12,122,935 CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME For the Three Months For the nine Months For the period from Inception Ended Ended October 12, 2010 to As Previously Reported As Restated As Previously Reported As Restated As Previously Reported As Restated Depreciation and Amortization expenses (68,498 ) (238,048 ) (155,693 ) (494,793 ) (234,264 ) (573,364 ) Loss from operations (1,727,174 ) (1,896,274 ) (3,694,609 ) (4,033,709 ) (8,719,674 ) (9,058,774 ) Loss before income tax (19,416 ) (1,916,140 ) (29,930 ) (4,063,639 ) (6,031 ) (9,064,805 ) Net Loss (1,746,590 ) (1,916,140 ) (3,724,539 ) (4,063,639 ) (8,725,705 ) (9,064,805 ) Comprehensive loss (1,661,587 ) (1,831,137 ) (3,447,792 ) (3,786,892 ) (8,396,029 ) (8,735,129 ) CONSOLIDATED STATEMENTS OF CASH FLOW For the period from Inception Six Months Ended October 12, 2010 to As Previously As Restated As Previously As Restated Depreciation and Amortization expenses 155,693 494,793 234,264 573,364

Summary of Principal Accounting

Summary of Principal Accounting Policies	9 Months Ended
	Jun. 30, 2015
Summary of Principal Accounting Policies [Abstract]
Summary of principal accounting policies	3. 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. Website development costs The Company recognized the costs associated with developing a website in accordance with ASC 350-50 “Website Development Cost” that codified the American Institute of Certified Public Accountants (“AICPA”) Statement of Position (“SOP”) NO. 98-1, “Accounting for the Costs of Computer Software Developed or Obtained for Internal Use”. Relating to website development costs the Company follows the guidance pursuant to the Emerging Issues Task Force (EITF) NO. 00-2, “Accounting for Website Development Costs”. The website development costs are divided into three stages, planning, development and production. The development stage can further be classified as application and infrastructure development, graphics development and content development. In short, website development cost for internal use should be capitalized except content input and data conversion costs in content development stage. Costs associated with the website consist primarily of website development costs paid to third parties. These capitalized costs will be amortized based on their estimated useful life over three years upon the website becoming operational. Internal costs related to the development of website content will be charged to operations as incurred. Web-site development costs related to the customers are charged to cost of sales. Plant and Equipment, net 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 Business Combinations The Company accounts for its business combinations using the purchase method of accounting in accordance with ASC 805: Business Combinations. The purchase method accounting requires that the consideration transferred to be allocated to the assets, including separately identifiable assets and liabilities the Company acquired based on their estimated fair values. The consideration transferred of an acquisition is measured as the aggregate of the fair values at the date of exchange of the assets given, liabilities incurred, and equity instruments issued as well as the contingent considerations and all contractual contingencies as of the acquisition date. The costs directly attributable to the acquisition are expensed as incurred. Identifiable assets, liabilities and contingent liabilities acquired or assumed are measured separately at their fair value as of the acquisition date, irrespective of the extent of any non-controlling interests. The excess of (i) the total of cost of acquisition, fair value of the non-controlling interests and acquisition date fair value of any previously held equity interest in the acquiree over (ii) the fair value of the identifiable net assets of the acquiree, is recorded as goodwill. If the cost of acquisition is less than the fair value of the net assets of the subsidiary acquired, the difference is recognized directly in the consolidated statements of comprehensive income. The determination and allocation of fair values to the identifiable assets acquired, liabilities assumed and non-controlling interests is based on various assumptions and valuation methodologies requiring considerable management judgment. The most significant variables in these valuations are discount rates, terminal values, the number of years on which to base the cash flow projections, as well as the assumptions and estimates used to determine the cash inflows and outflows. The Company determines discount rates to be used based on the risks inherent in the related activity’s current business model and industry comparisons. Terminal values are based on the expected life of assets, forecasted life cycle and forecasted cash flows over that period. In a business combination achieved in stages, the Company re-measures its previously held equity interest in the acquiree at its acquisition-date fair value and recognizes the resulting gain or loss in earnings. Goodwill Goodwill represents the excess of purchase price over fair value of net assets acquired. Under ASC 350, Intangibles — Goodwill and Other, goodwill is not amortized but evaluated for impairment annually or whenever events or changes in circumstances indicate that the value may not be recoverable. The Company tests goodwill for impairment at the reporting unit level on an annual basis as of the fiscal year end, and between annual tests when an event occurs or circumstances change that could indicate that the asset might be impaired. Commencing in September 2011, in accordance with the FASB revised guidance on “Testing of Goodwill for Impairment,” a company first has the option to assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the company decides, as a result of its qualitative assessment, that it is more-likely-than- not that the fair value of a reporting unit is less than its carrying amount, the quantitative impairment test is mandatory. Otherwise, no further testing is required. The quantitative impairment test consists of a two-step goodwill impairment test. The first step compares the fair value of each reporting unit to its carrying amount. If the fair value of each reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and the second step will not be required. If the carrying amount of a reporting unit exceeds its fair value, the second step compares the implied fair value of goodwill to the carrying value of a reporting unit’s goodwill. The implied fair value of goodwill is determined in a manner similar to accounting for a business combination with the allocation of the assessed fair value determined in the first step to the assets and liabilities of the reporting unit. The excess of the fair value of the reporting unit over the amounts assigned to the assets and liabilities is the implied fair value of goodwill. This allocation process is only performed for purposes of evaluating goodwill impairment and does not result in an entry to adjust the value of any assets or liabilities. An impairment loss is recognized for any excess in the carrying value of goodwill over the implied fair value of goodwill. Application of a goodwill impairment test requires significant management judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value of each reporting unit. The judgment in estimating the fair value of reporting units includes estimating future cash flows, determining appropriate discount rates and making other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value for each reporting unit. Intangible assets Intangible assets, comprising Intellectual property rights (“IP rights”), which are separable from the fixed assets, are stated at cost less accumulated amortization. Amortization is computed using the straight-line method over the estimated useful lives of 10 years. 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. Recently issued accounting pronouncements The FASB has issued Accounting Standards Update (ASU) No. 2014-06, Technical Corrections and Improvements Related to Glossary Terms. The amendments in this ASU relate to glossary terms and cover a wide range of Topics in the FASB’s Accounting Standards Codification™ (Codification). These amendments are presented in four sections: 1. Deletion of Master Glossary Terms (Section A) arising because of terms that were carried forward from source literature (e.g., FASB Statements, EITF Issues, and so forth) to the Codification but were not utilized in the Codification. 2. Addition of Master Glossary Term Links (Section B) arising from Master Glossary terms whose links did not carry forward to the Codification. 3. Duplicate Master Glossary Terms (Section C) arising from Master Glossary terms that appear multiple times in the Master Glossary with similar, but not identical, definitions. 4. Other Technical Corrections Related to Glossary Terms (Section D) arising from miscellaneous changes to update Master Glossary terms. The amendments do not have transition guidance and are effective upon issuance for both public entities and nonpublic entities. The FASB has issued Accounting Standards Update (ASU) No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. The amendments in the ASU change the criteria for reporting discontinued operations while enhancing disclosures in this area. It also addresses sources of confusion and inconsistent application related to financial reporting of discontinued operations guidance in U.S. GAAP. Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. Those strategic shifts should have a major effect on the organization’s operations and financial results. Examples include a disposal of a major geographic area, a major line of business, or a major equity method investment. In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The new guidance also requires disclosure of the pre-tax income attributable to a disposal of a significant part of an organization that does not qualify for discontinued operations reporting. This disclosure will provide users with information about the ongoing trends in a reporting organization’s results from continuing operations. The amendments in this ASU enhance convergence between U.S. GAAP and International Financial Reporting Standards (IFRS). Part of the new definition of discontinued operation is based on elements of the definition of discontinued operations in IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. For most nonpublic organizations, it is effective for annual financial statements with fiscal years beginning on or after December 15, 2014. Early adoption is permitted. The FASB has issued Accounting Standards Update (ASU) No. 2014-12, Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. The issue is the result of a consensus of the FASB Emerging Issues Task Force. The amendments in the ASU require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718, Compensation – Stock Compensation, as it relates to awards with performance conditions that affect vesting to account for such awards. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The effective date is the same for both public business entities and all other entities. Entities may apply the amendments in this ASU either: (a) prospectively to all awards granted or modified after the effective date; or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this ASU as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. In addition, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. The FASB has issued Accounting Standards Update (ASU) No. 2014-13, Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity. The amendments in this ASU will apply to a reporting entity that is required to consolidate a collateralized financing entity under the Variable Interest Entities guidance when: (1) the reporting entity measures all of the financial assets and the financial liabilities of that unaudited consolidated collateralized financing entity at fair value in the unaudited consolidated financial statements based on other Codification Topics; and (2) the changes in the fair values of those financial assets and financial liabilities are reflected in earnings. The amendments in this ASU are effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. For entities other than public business entities, the amendments are effective for annual periods ending after December 15, 2016, and interim periods beginning after December 15, 2016. Early adoption is permitted as of the beginning of an annual period. The fair value of the financial assets of a collateralized financing entity, as determined under GAAP, may differ from the fair value of its financial liabilities even when the financial liabilities have recourse only to the financial assets. Before this ASU, there was no specific guidance in GAAP on how a reporting entity should account for that difference. The amendments in this ASU provide an alternative to Topic 820 Fair Value Measurement for measuring the financial assets and the financial liabilities of a unaudited consolidated collateralized financing entity to eliminate that difference. When the measurement alternative is not elected for a unaudited consolidated collateralized financing entity within the scope of this ASU, the amendments clarify that: (1) the fair value of the financial assets and the fair value of the financial liabilities of the unaudited consolidated collateralized financing entity should be measured using the requirements of Topic 820; and (2) any differences in the fair value of the financial assets and the fair value of the financial liabilities of that unaudited consolidated collateralized financing entity should be reflected in earnings and attributed to the reporting entity in the unaudited consolidated statement of income (loss). The Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) No. 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. ASU 2014-15 is intended to define management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures. Under Generally Accepted Accounting Principles (GAAP), financial statements are prepared under the presumption that the reporting organization will continue to operate as a going concern, except in limited circumstances. Financial reporting under this presumption is commonly referred to as the going concern basis of accounting. The going concern basis of accounting is critical to financial reporting because it establishes the fundamental basis for measuring and classifying assets and liabilities. Currently, GAAP lacks guidance about management’s responsibility to evaluate whether there is substantial doubt about the organization’s ability to continue as a going concern or to provide related footnote disclosures. This ASU provides guidance to an organization’s management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly provided by organizations today in the financial statement footnotes. The amendments are effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application is permitted for annual or interim reporting periods for which the financial statements have not previously been issued.

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Jun. 30, 2015
Property and Equipment, Net [Abstract]
Property and equipment, net	4. Property and equipment, net As of June 30, September 30, Computers $ 1,876,056 $ 213,600 Office equipment 33,338 68,623 Furniture and fixtures 3,000 32,011 Leasehold improvements 　143,147 156,101 Total property and equipment 2,055,541 470,335 Less: Accumulated depreciation and amortization 　(214,876) (121,666 ) Total property and equipment, net $ 1,840,665 $ 348,669 The depreciation expenses for the nine months ended June 30, 2015 and 2014 were $155,693 and $41,774, respectively.

Loans from Shareholders

Loans from Shareholders	9 Months Ended
	Jun. 30, 2015
Loans from Shareholders [Abstract]
Loans from shareholders	5. Loans from shareholders The loans are made to Moxian HK, Moxian Shenzhen, 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 June 30, 2015 September 30, 2014 Within 1 month $ - $ - 1 to 3 months - - More than 3 months but less than 12 months 5,369,662 4,018,861 $ 5,369,662 $ 4,018,861 Moxian Hong Kong Loan On May 30, 2015, the Company, Moxian HK, and Ace Keen entered into an Amended and Restated Loan Agreement (“Moxian HK-Ace Keen Loan Agreement”) to document the total loan of $761,379 that Ace Keen has advanced to Moxian HK in different tranches by May 30, 2015, and in exchange, the Company agreed to issue a 12-month convertible interest free promissory note of $761,379 (“Moxian HK-Ace Keen Note”) to Ace Keen. Under the Moxian HK-Ace Keen Note, all or any portion of the Moxian HK-Ace Keen Note is convertible into Company’s Common Stock at a price equal to the purchase price of the securities sold in a qualified financing for gross proceeds of more than $5,000,000 (a “Qualified Financing”). If no Qualified Financing is consummated before the maturity date, Ace Keen shall have the right to convert any and all of the Moxian HK-Ace Keen Note into shares of Common Stock at the 20 day trading Volume Weighted Average Price (“VWAP”) as reported by Bloomberg, L.P. On May 30, 2015, the Company, Moxian HK, and Jet Key entered into an Amended and Restated Loan Agreement (“Moxian HK- Jet Key Loan Agreement”) to document the total loan of $223,416 that Jet Key has advanced to Moxian HK in different tranches by May 30, 2015, and in exchange, the Company agreed to issue a 12-month convertible interest free promissory note of $223,416 (“Moxian HK-Jet Key Note”) to Jet Key. Under the Moxian HK-Jet Key Note, all or any portion of the Moxian HK-Jet Key Note is convertible into shares of Common Stock of the Company at the conversion price equal to the purchase price of the securities sold in the Qualified Financing. If no Qualified Financing is consummated before the maturity date, Jet Key shall have the right to convert any and all of the Moxian HK-Jet Key Note into shares of Common Stock of the Company at the 20 day trading VWAP as reported by Bloomberg, L.P. On May 30, 2015, the Company, Moxian HK, and Moxian China Limited (“MCL”) entered into an Amended and Restated Loan Agreement (“Moxian HK-MCL Loan Agreement”) to document the total loan of $709,941 that MCL has advanced to Moxian HK in different tranches by May 30, 2015, and in exchange, the Company agreed to issue a 12-month convertible interest free promissory note of $709,941 (“Moxian HK-MCL Note”) to MCL. Under the Moxian HK-MCL Note, all or any portion of the Moxian HK-MCL Note is convertible into shares of Common Stock of the Company at the conversion price equal to the purchase price of the securities sold in the Qualified Financing. If no Qualified Financing is consummated before the maturity date, MCL shall have the right to convert any and all of the Moxian HK-MCL Note into shares of Common Stock of the Company at the 20 day trading VWAP as reported by Bloomberg, L.P. Moxian Malaysia Loan On May 30, 2015, the Company, Moxian Malaysia, and Ace Keen entered into an Amended and Restated Loan Agreement (“Moxian Malaysia-Ace Keen Loan Agreement”) to document the total loan of $228,937 that Ace Keen has advanced to Moxian Malaysia in different tranches by May 30, 2015, and in exchange, the Company agreed to issue a 12-month convertible interest free promissory note of $228,937 (“Moxian Malaysia-Ace Keen Note”) to Ace Keen. Under the Moxian Malaysia-Ace Keen Note, all or any portion of the Moxian Malaysia-Ace Keen Note is convertible into Common Stock of the Company at the conversion price equal to the purchase price of the securities sold in the Qualified Financing. If no Qualified Financing is consummated before the maturity date, Ace Keen shall have the right to convert any and all of the Moxian Malaysia-Ace Keen Note into shares of Common Stock of the Company at the 20 day trading VWAP as reported by Bloomberg, L.P. On May 30, 2015, the Company, Moxian Malaysia, and Morolling entered into an Amended and Restated Loan Agreement (“Moxian Malaysia-Morolling Loan Agreement”) to document the total loan of $765,768 that Morolling has advanced to Moxian Malaysia in different tranches by May 30, 2015, and in exchange, the Company agreed to issue a 12-month convertible interest free promissory note of $765,768 (“Moxian Malaysia-Morolling Note”) to Morolling with no interest and a term of repayment of 12 months. Under the Moxian Malaysia-Morolling Note, all or any portion of the Moxian Malaysia-Morolling Note is convertible into shares of Common Stock of the Company at the conversion price equal to the purchase price of the securities sold in the Qualified Financing. If no Qualified Financing is consummated before the maturity date, Morolling shall have the right to convert any and all of the Moxian Malaysia-Morolling Note into shares of Common Stock of the Company at the 20 day trading VWAP as reported by Bloomberg, L.P. On May 30, 2015, the Company, Moxian Malaysia, and MCL entered into an Amended and Restated Loan Agreement (“Moxian Malaysia-MCL Loan Agreement”) to document the total loan of $2,680,221 that MCL has advanced to Moxian Malaysia in different tranches by May 30, 2015, and in exchange, the Company agreed to issue a 12-month convertible interest free promissory note of $2,680,221 (“Moxian Malaysia-MCL Note”). Under the Moxian Malaysia-MCL Note, all or any portion of the Moxian Malaysia-MCL Note is convertible into shares of Common Stock of the Company at the conversion price equal to the purchase price of the securities sold in the Qualified Financing. If no Qualified Financing is consummated before the maturity date, MCL shall have the right to convert any and all of the Moxian Malaysia-MCL Note into shares of Common Stock of the Company at the 20 day trading VWAP as reported by Bloomberg, L.P.

Loans from a Third Party

Loans from a Third Party	9 Months Ended
	Jun. 30, 2015
Loans From a Third Party [Abstract]
Loans from a third party	6. Loans from a third party The loans are made to Moxian Shenzhen are unsecured, interest free and will be due and payable in 12 months. Details of the loans are analyzed as follows: As of Repayable June 30, 2015 September 30, 2014 Within 1 month $ - $ - 1 to 3 months - - More than 3 months but less than 12 months 4,213,841 2,133,071 $ 4,213,841 $ 2,133,071 On June 30, 2015, the Company, Moxian Shenzhen, and Shenzhen Bayi Consulting Co., Ltd (“Bayi”) entered into an Amended and Restated Loan Agreement to document the loan of $3,215,282 that Bayi has advanced to Moxian Shenzhen by May 30, 2015, and in exchange, the Company agreed to issue a 12-month convertible interest free promissory note of $3,215,282 (“Moxian Shenzhen-Bayi Note”). Under the Moxian Shenzhen-Bayi Note, all or any portion of the Moxian Shenzhen-Bayi Note is convertible into shares of Common Stock of the Company at the conversion price equal to the purchase price of the securities in the Qualified Financing. If no Qualified Financing is consummated before the maturity date, Bayi shall have the right to convert any and all of the Moxian Shenzhen-Bayi Note into shares of Common Stock of the Company at the 20 day trading VWAP as reported by Bloomberg, L.P. Also on June 30, 2015, Moxian Shenzhen and Bayi entered into a loan agreement whereby Bayi agreed to provide a loan to Moxian Shenzhen of $998,559.46 without any interests and with a term of repayment of 12 months.

Shareholders' Equity

Shareholders' Equity	9 Months Ended
	Jun. 30, 2015
Shareholders' Equity [Abstract]
Shareholders' equity	7. Shareholders’ equity As of the date of this quarterly report, there were 210,775,944 shares of Common Stock issued and outstanding, and 0 share of preferred stock issued and outstanding. 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 par value $.001 per share (“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”). Also 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. The closing date of the Transaction has been extended to September 30, 2015. There are no other warrants or options outstanding except above-mentioned to acquire any additional shares of common stock of the Company.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Earnings per share	8. Earnings per share For the nine months ended 2015 2014 Net loss attributable to ordinary shareholders for computing basic net loss per ordinary share $ (4,063,639 ) $ (1,170,666 ) Weighted average number of common shares outstanding - Basic 198,300,000 198,300,000 Dilutive shares – convertible promissory note 4,914,072 - – anti-dilutive effect of convertible promissory notes (4,914,072 ) - Diluted 　198,300,000 　198,300,000 Basic earnings per share $ (0.02 ) $ (0.01 ) Diluted earnings per share $ (0.02 ) $ (0.01 )

Income Taxes

Income Taxes	9 Months Ended
	Jun. 30, 2015
Income Taxes [Abstract]
Income taxes	9. Income taxes The Company and its subsidiaries file separate income tax returns. The United States of America Moxian is incorporated in the State of Nevada in the U.S., and is subject to a gradual U.S. federal corporate income tax of 15% to 35%. The State of Nevada does not impose any corporate state income tax. British Virgin Islands Moxian BVI is incorporated in the British Virgin Islands. Under the current laws of the British Virgin Islands, Moxian BVI is not subject to tax on income or capital gains. In addition, upon payments of dividends by Moxian BVI, no British Virgin Islands withholding tax is imposed. Hong Kong Moxian HK is incorporated in Hong Kong and Hong Kong’s profits tax rate is 16.5%. Moxian HK did not earn any income that was derived in Hong Kong for the nine months ended June 30, 2015 and 2014, and therefore, Moxian HK was not subject to Hong Kong Profits Tax. The payments of dividends by Hong Kong companies are not subject to any Hong Kong withholding tax. Malaysia 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 June 30, 2015. The management estimated that Moxian Malaysia will not generate any taxable income in the future. Samoa Moxian IP Samoa was incorporated in Samoa. Moxian IP Samoa did not generate taxable income or loss in Samoa for the period from January 30, 2015 (date of acquisition) to June 30, 2015. Moxian CN Samoa was incorporated in Samoa. Moxian CN Samoa did not generate taxable income or loss in Samoa for the period from February 17, 2014 (date of inception) to June 30, 2015. PRC Effective from January 1, 2008, the PRC’s statutory income tax rate is 25%. The Company’s PRC subsidiaries are subject to income tax rate of 25%, unless otherwise specified. Moxian Shenzhen was incorporated in the People’s Republic of China (the “PRC”). 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 June 30, 2015. The management estimated that Moxian Shenzhen will not generate any taxable income in the future. 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 June 30, 2015. 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. 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 nine months ended June 30, 2015 and 2014, 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.

Acquisitions

Acquisitions	9 Months Ended
	Jun. 30, 2015
Acquisition [Abstract]
Acquisition	10. Acquisitions Acquisition of Moxian BVI On February 21, 2014, the Company entered into a License and Acquisition Agreement (“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 cash consideration of an aggregate of $1,000,000. As a result, The Company began to consolidate Moxian BVI, together with its subsidiaries, Moxian HK, Moxian Shenzhen, and Moxian Malaysia’s financial statement on February 21, 2014. Under the License and Acquisition Agreement, REBL also agreed to grant us the exclusive right to use REBL’s 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. The Company accounted for the acquisition of Moxian BVI as business acquisition in accordance with ASC 805. The valuations used in the purchase price allocation were determined by the Company with the assistance of an independent third party valuation firm with the income approach applied. The allocation of the consideration for assets acquired and liability assumed based on their fair value was as follows: Current assets Cash and bank balances $ 897,453 Prepayments, deposits and other receivables 264,729 Inventory 1,129 Non-current assets Property and equipment, net 176,116 Current liabilities Other payables and accruals (51,172 ) Loans (2,888,570 ) $ (1,600,315 ) Goodwill arising on acquisition: Consideration transferred $ 1,000,000 Less: fair value of identifiable net assets acquired (1,600,315 ) $ 2,600,315 Net cash inflow on acquisition of subsidiaries: Consideration paid in cash $ - Less: cash and cash equivalent balances acquired 897,453 $ 897,453 The excess of the purchase price over the assets acquired and liabilities assumed was recorded as goodwill. Goodwill primarily represents the expected synergies from combining operations of Moxian BVI with those of the Company, which are complementary to each other, and intangible assets that do not qualify for separate recognition. In accordance with ASC350, goodwill is not amortized but is tested for impairment and is not deductible for tax purposes. Prior to the acquisition, Moxian BVI did not prepare its financial statements in accordance with US GAAP. The Company determined that the cost of reconstructing the financial statement of Moxian BVI for the periods prior to the acquisition outweighed the benefits. Based on a comparison of Moxian BVI’s and the Company’s financial performance for the fiscal year prior to the acquisition, the Company did not consider Moxian BVI on its own to be material to the Company. Thus the Company’s management believes that the presentation of pro forma financial information with respect to the results of operations of the Company for the business combination is impractical. A summary of changes in the Company’s goodwill is as follows: June 30, 2015 Balance Goodwill $ 2,600,315 Accumulated impairment charges (2,600,315 ) - No impairment loss was recorded for the nine months ended June 30, 2015 and 2014 respectively. Acquisition of Moxian IP On January 30, 2015, 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 IP for $6,782,000 (the “Moxian IP Purchase Price”) promissory convertible notes (See Note 12). Moxian IP owns all the intellectual property rights IP Rights relating to the operation, use and marketing of the MO-Promo 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 became a wholly-owned subsidiary of the Company. According to ASC 805-10-55, the relevant definition of business, the Company believes that the acquisition of Moxian IP is an asset acquisition and the estimated useful lives of the IP rights is 10 years.

Intangible Assets

Intangible Assets	9 Months Ended
	Jun. 30, 2015
Intangible Assets [Abstract]
Intangible assets	11. Intangible assets As of June 30, 2015 and September 30, 2014, the Company has the following amounts related to intangible assets: June 30, 2015 September 30, 2014 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Amortized intangible assets: IP rights $ 6,782,000 $ (339,100 ) $ - $ - No significant residual value is estimated for these intangible assets. Aggregate amortization expense for the nine months ended June 30, 2015 and 2014, totaled $339,100 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 2015 $ 169,550 2016 678,200 2017 678,200 2018 678,200 2019 and thereafter 4,238,750 Intangible assets consist of the following as of June 30, 2015 and September 30, 2014: June 30, 2015 September 30, 2014 IP rights $ 6,782,000 $ - Less: accumulated amortization (339,100 ) - Net intangible assets $ 6,442,900 $ -

Convertible Promissory Note

Convertible Promissory Note	9 Months Ended
	Jun. 30, 2015
Convertible Promissory Note [Abstract]
Convertible Promissory Note	12. Convertible Promissory Note Under the Equity Transfer Agreement described in Note 1, the Company issued to REBL a convertible promissory note for $7,782,000 (the “Rebel Note”). The Note will become due and payable on October 30, 2015 and accrues interest at 1% per annum. The Company has the option to convert any and all amounts due under the Note into the Company’s common stock at the conversion price of $1.00 per share, if the VWAP of the Company’s common stock for a period of thirty (30) trading days immediately prior to the date of conversion is higher than $1.00. The Company also has a right of first refusal to purchase the shares issuable upon conversion of the Note at the price of 80% of the VWAP for 30 trading days immediately prior to the date of the proposed repurchase by the Company. The interest expenses for the nine months period ended June 30, 2015 and 2014 were $32,194 and nil, respectively.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jun. 30, 2015
Commitments and Contingencies [Abstract]
Commitments and contingencies	13. Commitments and contingencies Operating Lease The Company leases a number of properties under operating leases. Rental expenses under operating leases for the nine months ended June 30, 2015 and 2014 were $164,209 and $51,308 respectively. As of June 30, 2015, the Company was obligated under non-cancellable operating leases minimum rentals as follows: Twelve months ended June 30, 2015, 2016 $ 74,139 2017 169,195 2018 - Thereafter - Total minimum lease payments $ 243,334 Legal Proceeding There has been no legal proceeding in which the Company is a party for the nine months ended June 30, 2015.

Subsequent Events

Subsequent Events	9 Months Ended
	Jun. 30, 2015
Subsequent Events [Abstract]
Subsequent Events	14. Subsequent events As mentioned in Note 6 above, on June 4, 2015, the Company entered into the Xinhua Subscription Agreement with Xinhua, whereby the Company agreed to issue 8,190,000 shares of Common Stock of the Company for gross proceeds of $8,190,000 and warrant to purchase 32,000,000 shares of the Company’s Common Stock at $2.00 per share (the “Transaction”). Xinhua has advanced the first tranche of fund to the Company. On August 13, 2015, Xinhua and the Company entered into an Amendment Agreement to extend the closing date of the Transaction to September 30, 2015 and the expiration date of the Warrant to September 30, 2015. The consummation of the Transaction triggered the conversion of the notes mentioned in Note 4 above. On August 13, 2015, Moxian HK-Ace Keen Note was converted into 761,379 shares of Company’s Common Stock at the conversion price of $1.00 per share. On August 14, 2015, Moxian HK-Jet Key Note was converted into 223,416 shares of the Company’s Common Stock at the conversion price of $1.00. On August 14, 2015, Moxian HK-MCL Note was converted into 709,941 shares of the Company’s Common Stock at the conversion price of $1.00. On August 14, 2015, Moxian Malaysia-Ace Keen Note was converted into 228,937 shares of the Company’s Common Stock at the conversion price of $1.00. On August 14, 2015, Moxian Malaysia-Morolling Note was converted into 765,768 shares of the Company’s Common Stock at the conversion price of $1.00. On August 14, 2015, Moxian Malaysia-MCL Note was converted into 2,680,221 shares of the Company’s Common Stock at the conversion price of $1.00. On August 14, 2015, Moxian Shenzhen-Bayi Note was converted into 3,215,282 shares of the Company’s Common Stock at the conversion price of $1.00. 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 Rebel Note, 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. Except above mentioned, there were no events or transactions other than those disclosed in this report, if any, that would require recognition or disclosure in our Financial Statements for the nine months ended June 30, 2015. Except as set forth above, there were no events or transactions other than those disclosed in this report, if any, that would require recognition or disclosure in our Financial Statements for the nine months ended June 30, 2015.

Summary of Principal Accounti21

Summary of Principal Accounting Policies (Policies)	9 Months Ended
	Jun. 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.
Website development costs	Website development costs The Company recognized the costs associated with developing a website in accordance with ASC 350-50 “Website Development Cost” that codified the American Institute of Certified Public Accountants (“AICPA”) Statement of Position (“SOP”) NO. 98-1, “Accounting for the Costs of Computer Software Developed or Obtained for Internal Use”. Relating to website development costs the Company follows the guidance pursuant to the Emerging Issues Task Force (EITF) NO. 00-2, “Accounting for Website Development Costs”. The website development costs are divided into three stages, planning, development and production. The development stage can further be classified as application and infrastructure development, graphics development and content development. In short, website development cost for internal use should be capitalized except content input and data conversion costs in content development stage. Costs associated with the website consist primarily of website development costs paid to third parties. These capitalized costs will be amortized based on their estimated useful life over three years upon the website becoming operational. Internal costs related to the development of website content will be charged to operations as incurred. Web-site development costs related to the customers are charged to cost of sales.
Plant and Equipment	Plant and Equipment, net 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
Business Combinations	Business Combinations The Company accounts for its business combinations using the purchase method of accounting in accordance with ASC 805: Business Combinations. The purchase method accounting requires that the consideration transferred to be allocated to the assets, including separately identifiable assets and liabilities the Company acquired based on their estimated fair values. The consideration transferred of an acquisition is measured as the aggregate of the fair values at the date of exchange of the assets given, liabilities incurred, and equity instruments issued as well as the contingent considerations and all contractual contingencies as of the acquisition date. The costs directly attributable to the acquisition are expensed as incurred. Identifiable assets, liabilities and contingent liabilities acquired or assumed are measured separately at their fair value as of the acquisition date, irrespective of the extent of any non-controlling interests. The excess of (i) the total of cost of acquisition, fair value of the non-controlling interests and acquisition date fair value of any previously held equity interest in the acquiree over (ii) the fair value of the identifiable net assets of the acquiree, is recorded as goodwill. If the cost of acquisition is less than the fair value of the net assets of the subsidiary acquired, the difference is recognized directly in the consolidated statements of comprehensive income. The determination and allocation of fair values to the identifiable assets acquired, liabilities assumed and non-controlling interests is based on various assumptions and valuation methodologies requiring considerable management judgment. The most significant variables in these valuations are discount rates, terminal values, the number of years on which to base the cash flow projections, as well as the assumptions and estimates used to determine the cash inflows and outflows. The Company determines discount rates to be used based on the risks inherent in the related activity’s current business model and industry comparisons. Terminal values are based on the expected life of assets, forecasted life cycle and forecasted cash flows over that period. In a business combination achieved in stages, the Company re-measures its previously held equity interest in the acquiree at its acquisition-date fair value and recognizes the resulting gain or loss in earnings.
Goodwill	Goodwill Goodwill represents the excess of purchase price over fair value of net assets acquired. Under ASC 350, Intangibles — Goodwill and Other, goodwill is not amortized but evaluated for impairment annually or whenever events or changes in circumstances indicate that the value may not be recoverable. The Company tests goodwill for impairment at the reporting unit level on an annual basis as of the fiscal year end, and between annual tests when an event occurs or circumstances change that could indicate that the asset might be impaired. Commencing in September 2011, in accordance with the FASB revised guidance on “Testing of Goodwill for Impairment,” a company first has the option to assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the company decides, as a result of its qualitative assessment, that it is more-likely-than- not that the fair value of a reporting unit is less than its carrying amount, the quantitative impairment test is mandatory. Otherwise, no further testing is required. The quantitative impairment test consists of a two-step goodwill impairment test. The first step compares the fair value of each reporting unit to its carrying amount. If the fair value of each reporting unit exceeds its carrying amount, goodwill is not considered to be impaired and the second step will not be required. If the carrying amount of a reporting unit exceeds its fair value, the second step compares the implied fair value of goodwill to the carrying value of a reporting unit’s goodwill. The implied fair value of goodwill is determined in a manner similar to accounting for a business combination with the allocation of the assessed fair value determined in the first step to the assets and liabilities of the reporting unit. The excess of the fair value of the reporting unit over the amounts assigned to the assets and liabilities is the implied fair value of goodwill. This allocation process is only performed for purposes of evaluating goodwill impairment and does not result in an entry to adjust the value of any assets or liabilities. An impairment loss is recognized for any excess in the carrying value of goodwill over the implied fair value of goodwill. Application of a goodwill impairment test requires significant management judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value of each reporting unit. The judgment in estimating the fair value of reporting units includes estimating future cash flows, determining appropriate discount rates and making other assumptions. Changes in these estimates and assumptions could materially affect the determination of fair value for each reporting unit.
Intangible assets	Intangible assets Intangible assets, comprising Intellectual property rights (“IP rights”), which are separable from the fixed assets, are stated at cost less accumulated amortization. Amortization is computed using the straight-line method over the estimated useful lives of 10 years.
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.
Recently issued accounting pronouncements	Recently issued accounting pronouncements The FASB has issued Accounting Standards Update (ASU) No. 2014-06, Technical Corrections and Improvements Related to Glossary Terms. The amendments in this ASU relate to glossary terms and cover a wide range of Topics in the FASB’s Accounting Standards Codification™ (Codification). These amendments are presented in four sections: 1. Deletion of Master Glossary Terms (Section A) arising because of terms that were carried forward from source literature (e.g., FASB Statements, EITF Issues, and so forth) to the Codification but were not utilized in the Codification. 2. Addition of Master Glossary Term Links (Section B) arising from Master Glossary terms whose links did not carry forward to the Codification. 3. Duplicate Master Glossary Terms (Section C) arising from Master Glossary terms that appear multiple times in the Master Glossary with similar, but not identical, definitions. 4. Other Technical Corrections Related to Glossary Terms (Section D) arising from miscellaneous changes to update Master Glossary terms. The amendments do not have transition guidance and are effective upon issuance for both public entities and nonpublic entities. The FASB has issued Accounting Standards Update (ASU) No. 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. The amendments in the ASU change the criteria for reporting discontinued operations while enhancing disclosures in this area. It also addresses sources of confusion and inconsistent application related to financial reporting of discontinued operations guidance in U.S. GAAP. Under the new guidance, only disposals representing a strategic shift in operations should be presented as discontinued operations. Those strategic shifts should have a major effect on the organization’s operations and financial results. Examples include a disposal of a major geographic area, a major line of business, or a major equity method investment. In addition, the new guidance requires expanded disclosures about discontinued operations that will provide financial statement users with more information about the assets, liabilities, income, and expenses of discontinued operations. The new guidance also requires disclosure of the pre-tax income attributable to a disposal of a significant part of an organization that does not qualify for discontinued operations reporting. This disclosure will provide users with information about the ongoing trends in a reporting organization’s results from continuing operations. The amendments in this ASU enhance convergence between U.S. GAAP and International Financial Reporting Standards (IFRS). Part of the new definition of discontinued operation is based on elements of the definition of discontinued operations in IFRS 5, Non-Current Assets Held for Sale and Discontinued Operations. The amendments in the ASU are effective in the first quarter of 2015 for public organizations with calendar year ends. For most nonpublic organizations, it is effective for annual financial statements with fiscal years beginning on or after December 15, 2014. Early adoption is permitted. The FASB has issued Accounting Standards Update (ASU) No. 2014-12, Compensation – Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. The issue is the result of a consensus of the FASB Emerging Issues Task Force. The amendments in the ASU require that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718, Compensation – Stock Compensation, as it relates to awards with performance conditions that affect vesting to account for such awards. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. If the performance target becomes probable of being achieved before the end of the requisite service period, the remaining unrecognized compensation cost should be recognized prospectively over the remaining requisite service period. The total amount of compensation cost recognized during and after the requisite service period should reflect the number of awards that are expected to vest and should be adjusted to reflect those awards that ultimately vest. The requisite service period ends when the employee can cease rendering service and still be eligible to vest in the award if the performance target is achieved. The amendments in this ASU are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. The effective date is the same for both public business entities and all other entities. Entities may apply the amendments in this ASU either: (a) prospectively to all awards granted or modified after the effective date; or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. If retrospective transition is adopted, the cumulative effect of applying this ASU as of the beginning of the earliest annual period presented in the financial statements should be recognized as an adjustment to the opening retained earnings balance at that date. In addition, if retrospective transition is adopted, an entity may use hindsight in measuring and recognizing the compensation cost. The FASB has issued Accounting Standards Update (ASU) No. 2014-13, Consolidation (Topic 810): Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity. The amendments in this ASU will apply to a reporting entity that is required to consolidate a collateralized financing entity under the Variable Interest Entities guidance when: (1) the reporting entity measures all of the financial assets and the financial liabilities of that unaudited consolidated collateralized financing entity at fair value in the unaudited consolidated financial statements based on other Codification Topics; and (2) the changes in the fair values of those financial assets and financial liabilities are reflected in earnings. The amendments in this ASU are effective for public business entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2015. For entities other than public business entities, the amendments are effective for annual periods ending after December 15, 2016, and interim periods beginning after December 15, 2016. Early adoption is permitted as of the beginning of an annual period. The fair value of the financial assets of a collateralized financing entity, as determined under GAAP, may differ from the fair value of its financial liabilities even when the financial liabilities have recourse only to the financial assets. Before this ASU, there was no specific guidance in GAAP on how a reporting entity should account for that difference. The amendments in this ASU provide an alternative to Topic 820 Fair Value Measurement for measuring the financial assets and the financial liabilities of a unaudited consolidated collateralized financing entity to eliminate that difference. When the measurement alternative is not elected for a unaudited consolidated collateralized financing entity within the scope of this ASU, the amendments clarify that: (1) the fair value of the financial assets and the fair value of the financial liabilities of the unaudited consolidated collateralized financing entity should be measured using the requirements of Topic 820; and (2) any differences in the fair value of the financial assets and the fair value of the financial liabilities of that unaudited consolidated collateralized financing entity should be reflected in earnings and attributed to the reporting entity in the unaudited consolidated statement of income (loss). The Financial Accounting Standards Board (FASB) has issued Accounting Standards Update (ASU) No. 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. ASU 2014-15 is intended to define management’s responsibility to evaluate whether there is substantial doubt about an organization’s ability to continue as a going concern and to provide related footnote disclosures. Under Generally Accepted Accounting Principles (GAAP), financial statements are prepared under the presumption that the reporting organization will continue to operate as a going concern, except in limited circumstances. Financial reporting under this presumption is commonly referred to as the going concern basis of accounting. The going concern basis of accounting is critical to financial reporting because it establishes the fundamental basis for measuring and classifying assets and liabilities. Currently, GAAP lacks guidance about management’s responsibility to evaluate whether there is substantial doubt about the organization’s ability to continue as a going concern or to provide related footnote disclosures. This ASU provides guidance to an organization’s management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures that are commonly provided by organizations today in the financial statement footnotes. The amendments are effective for annual periods ending after December 15, 2016, and interim periods within annual periods beginning after December 15, 2016. Early application is permitted for annual or interim reporting periods for which the financial statements have not previously been issued.

Restatement of June 30, 2015 22

Restatement of June 30, 2015 Consolidated Financial Statements (Tables)	9 Months Ended
	Jun. 30, 2015
Restatement of June 30, 2015 Consolidated Financial Statements [Abstract]
Schedule of consolidated balance sheets	March 31, 2015 As Previously Reported As Restated Goodwill (note 10) 6,782,000 - Intangible assets (note 11) - 6,442,900 Total Assets 12,462,035 12,122,935 Deficit accumulated during the development stage (8,725,705 ) (9,064,805 ) Total stockholders’ deficit (8,034,815 ) (8,373,915 ) Total liabilities and stockholders’ equity 12,462,035 12,122,935
Schedule of consolidated statements of operations and comprehensive income	For the Three Months For the nine Months For the period from Inception Ended Ended October 12, 2010 to As Previously Reported As Restated As Previously Reported As Restated As Previously Reported As Restated Depreciation and Amortization expenses (68,498 ) (238,048 ) (155,693 ) (494,793 ) (234,264 ) (573,364 ) Loss from operations (1,727,174 ) (1,896,274 ) (3,694,609 ) (4,033,709 ) (8,719,674 ) (9,058,774 ) Loss before income tax (19,416 ) (1,916,140 ) (29,930 ) (4,063,639 ) (6,031 ) (9,064,805 ) Net Loss (1,746,590 ) (1,916,140 ) (3,724,539 ) (4,063,639 ) (8,725,705 ) (9,064,805 ) Comprehensive loss (1,661,587 ) (1,831,137 ) (3,447,792 ) (3,786,892 ) (8,396,029 ) (8,735,129 )
Schedule of consolidated statements of cash flow	For the period from Inception Six Months Ended October 12, 2010 to As Previously As Restated As Previously As Restated Depreciation and Amortization expenses 155,693 494,793 234,264 573,364

Summary of Principal Accounti23

Summary of Principal Accounting Policies (Tables)	9 Months Ended
	Jun. 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)	9 Months Ended
	Jun. 30, 2015
Property and Equipment, Net [Abstract]
Summary of property and equipment, net	As of June 30, September 30, Computers $ 1,876,056 $ 213,600 Office equipment 33,338 68,623 Furniture and fixtures 3,000 32,011 Leasehold improvements 　143,147 156,101 Total property and equipment 2,055,541 470,335 Less: Accumulated depreciation and amortization 　(214,876) (121,666 ) Total property and equipment, net $ 1,840,665 $ 348,669

Loans from Shareholders (Tables

Loans from Shareholders (Tables)	9 Months Ended
	Jun. 30, 2015
Loans from Shareholders [Abstract]
Schedule of loans repayable	As of Repayable June 30, 2015 September 30, 2014 Within 1 month $ - $ - 1 to 3 months - - More than 3 months but less than 12 months 5,369,662 4,018,861 $ 5,369,662 $ 4,018,861

Loans from a Third Party (Table

Loans from a Third Party (Tables)	9 Months Ended
	Jun. 30, 2015
Loans From a Third Party [Abstract]
Schedule of loans repayable	As of Repayable June 30, 2015 September 30, 2014 Within 1 month $ - $ - 1 to 3 months - - More than 3 months but less than 12 months 4,213,841 2,133,071 $ 4,213,841 $ 2,133,071

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Jun. 30, 2015
Earnings Per Share [Abstract]
Summary of computation of basic and diluted net income per common share	For the nine months ended 2015 2014 Net loss attributable to ordinary shareholders for computing basic net loss per ordinary share $ (4,063,639 ) $ (1,170,666 ) Weighted average number of common shares outstanding - Basic 198,300,000 198,300,000 Dilutive shares – convertible promissory note 4,914,072 - – anti-dilutive effect of convertible promissory notes (4,914,072 ) - Diluted 　198,300,000 　198,300,000 Basic earnings per share $ (0.02 ) $ (0.01 ) Diluted earnings per share $ (0.02 ) $ (0.01 )

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Jun. 30, 2015
Acquisition [Abstract]
Assets acquired and liabilities assumed at the date of acquisition	Current assets Cash and bank balances $ 897,453 Prepayments, deposits and other receivables 264,729 Inventory 1,129 Non-current assets Property and equipment, net 176,116 Current liabilities Other payables and accruals (51,172 ) Loans (2,888,570 ) $ (1,600,315 ) Goodwill arising on acquisition: Consideration transferred $ 1,000,000 Less: fair value of identifiable net assets acquired (1,600,315 ) $ 2,600,315 Net cash inflow on acquisition of subsidiaries: Consideration paid in cash $ - Less: cash and cash equivalent balances acquired 897,453 $ 897,453
Summary of changes in the Company's goodwill	June 30, 2015 Balance Goodwill $ 2,600,315 Accumulated impairment charges (2,600,315 ) -

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Jun. 30, 2015
Intangible Assets [Abstract]
Schedule of amortized intangible assets	June 30, 2015 September 30, 2014 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Amortized intangible assets: IP rights $ 6,782,000 $ (339,100 ) $ - $ -
Schedule of estimated amortization of intangible assets	For the Year Ending September 30 Estimated Amortization Expense 2015 $ 169,550 2016 678,200 2017 678,200 2018 678,200 2019 and thereafter 4,238,750
Schedule of Intangible assets	June 30, 2015 September 30, 2014 IP rights $ 6,782,000 $ - Less: accumulated amortization (339,100 ) - Net intangible assets $ 6,442,900 $ -

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Jun. 30, 2015
Commitments and Contingencies [Abstract]
Schedule of operating leases minimum rentals	Twelve months ended June 30, 2015, 2016 $ 74,139 2017 169,195 2018 - Thereafter - Total minimum lease payments $ 243,334

Organization and Nature of Op31

Organization and Nature of Operations (Details) - USD ($)	3 Months Ended		9 Months Ended		57 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jan. 30, 2015	Sep. 30, 2014	Jul. 03, 2012
Organization and Nature of Operations [Textual]
Percentage of equity ownership intrest								100.00%
Revenues	$ 18,187	$ 15,802	$ 86,353	$ 15,802	$ 142,475
Deficit accumulated during the development stage	$ (9,064,805)		$ (9,064,805)		$ (9,064,805)		$ (5,001,166)
Equity Transfer Agreement [Member]
Organization and Nature of Operations [Textual]
Percentage of equity ownership intrest						100.00%
Acquisition cost						$ 6,782,000

Restatement of June 30, 2015 32

Restatement of June 30, 2015 Consolidated Financial Statements (Details) - USD ($)	Jun. 30, 2015	Mar. 31, 2015	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Oct. 12, 2010
Goodwill (note 10)
Intangible assets (note 11)	$ 6,442,900
Total Assets	12,122,935		$ 2,860,510
Deficit accumulated during the development stage	(9,064,805)		(5,001,166)
Total stockholders' deficit	(8,373,915)		(4,587,023)	$ (11,524)	$ 216	$ 33,788	$ 3,248
Total liabilities and stockholders' equity	$ 12,122,935		$ 2,860,510
As Previously Reported [Member]
Goodwill (note 10)		$ 6,782,000
Intangible assets (note 11)
Total Assets		$ 12,462,035
Deficit accumulated during the development stage		(8,725,705)
Total stockholders' deficit		(8,034,815)
Total liabilities and stockholders' equity		$ 12,462,035
As Restated [Member]
Goodwill (note 10)
Intangible assets (note 11)		$ 6,442,900
Total Assets		12,122,935
Deficit accumulated during the development stage		(9,064,805)
Total stockholders' deficit		(8,373,915)
Total liabilities and stockholders' equity		$ 12,122,935

Restatement of June 30, 2015 33

Restatement of June 30, 2015 Consolidated Financial Statements (Details 1) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended			12 Months Ended			57 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2010	Jun. 30, 2015	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2015
Depreciation and Amortization expenses	$ 238,048	$ 26,417			$ 494,793	$ 41,774					$ 573,364
Loss from operations	(1,896,724)	(803,740)			(4,033,709)	(1,170,725)					(9,058,774)
Loss before income tax	(1,916,140)	(803,689)			(4,063,639)	(1,170,666)					(9,064,805)
Net loss	(1,916,140)	(803,689)	$ (21)		(4,063,639)	(1,170,666)	$ (14,690)	$ (4,791,342)	$ (33,572)	$ (12,606)	(9,064,805)
Comprehensive loss	(1,831,137)	$ (796,561)			(3,786,892)	$ (1,163,538)					(8,735,129)
As Previously Reported [Member]
Depreciation and Amortization expenses	(68,498)			$ 155,693	(155,693)						(234,264)
Loss from operations	(1,727,174)				(3,694,609)						(8,719,674)
Loss before income tax	(19,416)				(29,930)						(6,031)
Net loss	(1,746,590)				(3,724,539)						(8,725,705)
Comprehensive loss	(1,661,587)				(3,447,792)						(8,396,029)
As Restated [Member]
Depreciation and Amortization expenses	(238,048)			$ 494,793	(494,793)						(573,364)
Loss from operations	(1,896,274)				(4,033,709)						(9,058,774)
Loss before income tax	(1,916,140)				(4,063,639)						(9,064,805)
Net loss	(1,916,140)				(4,063,639)						(9,064,805)
Comprehensive loss	$ (1,831,137)				$ (3,786,892)						$ (8,735,129)

Restatement of June 30, 2015 34

Restatement of June 30, 2015 Consolidated Financial Statements (Details 2) - USD ($)	3 Months Ended		6 Months Ended	9 Months Ended		57 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015
Depreciation and Amortization expenses	$ 238,048	$ 26,417		$ 494,793	$ 41,774	$ 573,364
As Previously Reported [Member]
Depreciation and Amortization expenses	(68,498)		$ 155,693	(155,693)		(234,264)
As Restated [Member]
Depreciation and Amortization expenses	$ (238,048)		$ 494,793	$ (494,793)		$ (573,364)

Restatement of June 30, 2015 35

Restatement of June 30, 2015 Consolidated Financial Statements (Details Textual) - USD ($)	3 Months Ended	9 Months Ended
	Mar. 31, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2014	Jan. 30, 2015	Sep. 30, 2014
Goodwill
Intangible assets		$ 6,782,000
Amortization of intangible assets	$ 169,550	339,100	$ 339,100
IP rights [Member]
Intangible assets		$ 6,782,000			$ 6,782,000
Moxian IP [Member]
Goodwill					$ 6,782,000

Summary of Principal Accounti36

Summary of Principal Accounting Policies (Details)	9 Months Ended
	Jun. 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 Accounti37

Summary of Principal Accounting Policies (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		57 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015
Summary of principal accounting policies (Textual)
Website estimated useful life			3 years
Impairment of goodwill					$ 2,600,315
Intellectual property rights [Member]
Summary of principal accounting policies (Textual)
Website estimated useful life			10 years

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	Jun. 30, 2015	Sep. 30, 2014
Summary of Property and equipment
Total property and equipment	$ 2,055,541	$ 470,335
Less: Accumulated depreciation and amortization	(214,876)	(121,666)
Total property and equipment, net	1,840,665	348,669
Computers [Member]
Summary of Property and equipment
Total property and equipment	1,876,056	213,600
Office equipment [Member]
Summary of Property and equipment
Total property and equipment	33,338	68,623
Furniture and fixtures [Member]
Summary of Property and equipment
Total property and equipment	3,000	32,011
Leasehold improvements [Member]
Summary of Property and equipment
Total property and equipment	$ 143,147	$ 156,101

Property and Equipment, Net (39

Property and Equipment, Net (Details Textual) - USD ($)	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Property and equipment, net (Textual)
Depreciation expenses	$ 155,693	$ 41,774

Loans from Shareholders (Detail

Loans from Shareholders (Details) - USD ($)	Jun. 30, 2015	Sep. 30, 2014
Summary of Loans from shareholders
Loans from shareholders	$ 5,369,662	$ 4,018,861
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	$ 5,369,662	$ 4,018,861

Loans from Shareholders (Deta41

Loans from Shareholders (Details Textual)	1 Months Ended
	May. 30, 2015USD ($)Days
Moxian Hong Kong Loan [Member] | Ace Keen Loan Agreement [Member]
Loans from shareholders (Textual)
Loan borrowed	$ 761,379
Promissory note	761,379
Gross proceeds from loans	$ 5,000,000
Trading days | Days	20
Moxian Hong Kong Loan [Member] | Jet Key Loan Agreement [Member]
Loans from shareholders (Textual)
Loan borrowed	$ 223,416
Promissory note	$ 223,416
Trading days | Days	20
Moxian Hong Kong Loan [Member] | MCL Loan Agreement [Member]
Loans from shareholders (Textual)
Loan borrowed	$ 709,941
Promissory note	$ 709,941
Trading days | Days	20
Moxian Malaysia Loan [Member] | Malaysia-Ace Keen Loan Agreement [Member]
Loans from shareholders (Textual)
Loan borrowed	$ 228,937
Promissory note	$ 228,937
Trading days | Days	20
Moxian Malaysia Loan [Member] | Malaysia-Morolling Loan Agreement [Member]
Loans from shareholders (Textual)
Loan borrowed	$ 765,768
Promissory note	$ 765,768
Trading days | Days	20
Moxian Malaysia Loan [Member] | Malaysia-MCL Loan Agreement [Member]
Loans from shareholders (Textual)
Loan borrowed	$ 2,680,221
Promissory note	$ 2,680,221
Trading days | Days	20

Loans from a Third Party (Detai

Loans from a Third Party (Details) - USD ($)	Jun. 30, 2015	Sep. 30, 2014
Related Party Transaction [Line Items]
Loans from a third party	$ 4,213,841	$ 2,133,071
Within 1 month [Member]
Related Party Transaction [Line Items]
Loans from a third party
1 to 3 months [Member]
Related Party Transaction [Line Items]
Loans from a third party
More than 3 months but less than 12 months [Member]
Related Party Transaction [Line Items]
Loans from a third party	$ 4,213,841	$ 2,133,071

Loans from a Third Party (Det43

Loans from a Third Party (Details Textual)	9 Months Ended
	Jun. 30, 2015USD ($)Days
Moxian Shenzhen-Shenzhen Bayi Agreement [Member]
Loans from a Third Party Textual [Abstract]
Loan borrowed	$ 3,215,282
Promissory note	$ 3,215,282
Trading days | Days	20
Moxian Shenzhen-Bayi Loan Agreement II [Member]
Loans from a Third Party Textual [Abstract]
Loan borrowed	$ 998,559.46

Shareholders' Equity (Details)

Shareholders' Equity (Details)	Jun. 04, 2015Merchantsshares	Apr. 24, 2015USD ($)$ / sharesshares	Apr. 24, 2015CNY (¥)shares	Jun. 30, 2015$ / sharesshares	Sep. 30, 2014$ / sharesshares
Shareholders Equity (Textual)
Common Stock, Shares, Issued				198,300,000	198,300,000
Common stock, shares outstanding				198,300,000	198,300,000
Preferred stock, shares Issued
Preferred stock, shares outstanding
Common stock, par value | $ / shares				$ 0.001	$ 0.001
Issuance of common stock	8,190,000
Zhongtou Subscription Agreement [Member]
Shareholders Equity (Textual)
Common stock, par value | $ / shares		$ 0.001
Proceeds from issuance of warrants		$ 8,190,000	¥ 50,000,000
Common stock converted into warrants		8,169,000	8,169,000
Warrants exercise price | $ / shares		$ 2
Additional warrants issued		32,000,000	32,000,000
Share price | $ / shares		$ 1
Xinhua Subscription Agreement [Member]
Shareholders Equity (Textual)
Issuance of common stock	4,000,000
Number of merchants | Merchants	25,000
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").

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($)	3 Months Ended			9 Months Ended			12 Months Ended			57 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Dec. 31, 2010	Jun. 30, 2015	Jun. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2015
Earnings Per Share [Abstract]
Net loss attributable to ordinary shareholders for computing basic net loss per ordinary share	$ (1,916,140)	$ (803,689)	$ (21)	$ (4,063,639)	$ (1,170,666)	$ (14,690)	$ (4,791,342)	$ (33,572)	$ (12,606)	$ (9,064,805)
Weighted average number of common shares outstanding - Basic	198,300,000	198,300,000		198,300,000	198,300,000
Dilutive shares
- convertible promissory note				4,914,072
- anti-dilutive effect of convertible promissory notes				(4,914,072)
Diluted	198,300,000	198,300,000		198,300,000	198,300,000
Basic earnings per share				$ (0.02)	$ (0.01)
Diluted earnings per share				$ (0.02)	$ (0.01)

Income Taxes (Details)

Income Taxes (Details) - USD ($)	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Income taxes (Textual)
Hong Kong profits tax rate	16.50%	16.50%
Statutory income tax rate, percentage	25.00%
unrecognized tax benefits
Maximum [Member]
Income taxes (Textual)
Statutory income tax rate, percentage	35.00%
Minimum [Member]
Income taxes (Textual)
Statutory income tax rate, percentage	15.00%

Acquisitions (Details)

Acquisitions (Details) - USD ($)	Jun. 30, 2015	Jan. 30, 2015
Current assets
Cash and bank balances	$ 897,453
Prepayments, deposits and other receivables	264,729
Inventory	1,129
Non-current assets
Property and equipment, net	176,116
Current liabilities
Other payables and accruals	(51,172)
Loans	(2,888,570)
Current liabilities, Net	(1,600,315)
Goodwill arising on acquisition:
Consideration transferred	1,000,000	$ (6,782,000)
Fair value of identifiable net assets acquired	(1,600,315)
Goodwill arising on acquisition, Net	$ 2,600,315
Net cash inflow on acquisition of subsidiaries:
Consideration paid in cash
Less: cash and cash equivalent balances acquired	$ 897,453
Net cash inflow on acquisition of subsidiaries, Net	$ 897,453	$ 6,782,000

Acquisitions (Details 1)

Acquisitions (Details 1) - USD ($)	Jun. 30, 2015	Sep. 30, 2014
Acquisition [Abstract]
Goodwill	$ 2,600,315
Accumulated impairment charges	$ (2,600,315)	$ (2,600,315)
Goodwill, Total

Acquisitions (Details Textual)

Acquisitions (Details Textual) - USD ($)	1 Months Ended	9 Months Ended
	Feb. 21, 2014	Jun. 30, 2015	Jan. 30, 2015	Jul. 03, 2012
Acquisition (Textual)
Consideration transferred		$ (1,000,000)	$ 6,782,000
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
Equity interests percentage	100.00%
Percentage of equity ownership intrest				100.00%
Asset acquisition estimated useful life		10 years
Equity Transfer Agreement [Member]
Acquisition (Textual)
Percentage of equity ownership intrest			100.00%
Acquisition cost			$ 6,782,000

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Jun. 30, 2015	Jan. 30, 2015	Sep. 30, 2014
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 6,782,000
Accumulated Amortization	339,100
IP rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,782,000	$ 6,782,000
Accumulated Amortization	$ (339,100)

Intangible Assets (Details 1)

Intangible Assets (Details 1)	Sep. 30, 2014USD ($)
Intangible Assets [Abstract]
2,015	$ 169,550
2,016	678,200
2,017	678,200
2,018	678,200
2019 and thereafter	$ 4,238,750

Intangible Assets (Details 2)

Intangible Assets (Details 2) - USD ($)	Jun. 30, 2015	Sep. 30, 2014
Intangible Assets [Abstract]
Intangible assets, gross	$ 6,782,000
Less: accumulated amortization	(339,100)
Net intangible assets	$ 6,442,900

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	3 Months Ended	9 Months Ended
	Mar. 31, 2015	Jun. 30, 2015	Mar. 31, 2015	Jun. 30, 2014
Intangible Assets [Abstract]
Amortization of intangible assets	$ 169,550	$ 339,100	$ 339,100

Convertible Promissory Note (De

Convertible Promissory Note (Details) - USD ($)	3 Months Ended		9 Months Ended		57 Months Ended
	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015
Convertible Promissory Note (Textual)
Convertible promissory note, maturity date			Oct. 30, 2015
Convertible promissory note, interest rate	1.00%		1.00%		1.00%
Conversion price	$ 1		$ 1		$ 1
Debt conversion, description			The VWAP of the Company's common stock for a period of thirty (30) trading days immediately prior to the date of conversion is higher than $1.00. The Company also has a right of first refusal to purchase the shares issuable upon conversion of the Note at the price of 80% of the VWAP for 30 trading days immediately prior to the date of the proposed repurchase by the Company.
Interest expenses	$ 19,416		$ 32,194		$ 8,295
Moxian Bvi [Member]
Convertible Promissory Note (Textual)
Convertible promissory note	7,782,000		7,782,000		7,782,000
Moxian IP [Member]
Convertible Promissory Note (Textual)
Convertible promissory note	$ 7,782,000		$ 7,782,000		$ 7,782,000

Commitments and Contingencies55

Commitments and Contingencies (Details)	Jun. 30, 2015USD ($)
Commitments and Contingencies [Abstract]
2,016	$ 74,139
2,017	$ 169,195
2,018
Thereafter
Total minimum lease payments	$ 243,334

Commitments and Contingencies56

Commitments and Contingencies (Details Textual) - USD ($)	9 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Commitments and contingencies (Textual)
Rental expenses	$ 164,209	$ 51,308

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Aug. 14, 2015	Aug. 13, 2015	Jun. 04, 2015	Jun. 30, 2015	Jun. 30, 2014	Jun. 30, 2015
Subsequent Event [Line Items]
Conversion price				$ 1		$ 1
Gross proceeds from issuance of common stock
Issuance of common stock			8,190,000
Xinhua Subscription Agreement [Member]
Subsequent Event [Line Items]
Gross proceeds from issuance of common stock			$ 8,190,000
Warrant to purchase of common stock			32,000,000
Common stock share price			$ 2
Issuance of common stock			4,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Conversion into common stock, shares	3,891,000
Conversion into common stock, amount	$ 3,891,000
Conversion price	$ 1
Conversion of stock, Description	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 Rebel Note.
Subsequent Event [Member] | Moxian Shenzhen-Shenzhen Bayi Agreement [Member]
Subsequent Event [Line Items]
Conversion into common stock, shares	3,215,282
Conversion price	$ 1
Subsequent Event [Member] | Xinhua Subscription Agreement [Member]
Subsequent Event [Line Items]
Warrant expiration date		Sep. 30, 2015
Subsequent Event [Member] | Moxian Hong Kong Loan [Member] | Ace Keen Loan Agreement [Member]
Subsequent Event [Line Items]
Conversion into common stock, shares		761,379
Conversion price		$ 1
Subsequent Event [Member] | Moxian Hong Kong Loan [Member] | Jet Key Loan Agreement [Member]
Subsequent Event [Line Items]
Conversion into common stock, shares	223,416
Conversion price	$ 1
Subsequent Event [Member] | Moxian Hong Kong Loan [Member] | MCL Loan Agreement [Member]
Subsequent Event [Line Items]
Conversion into common stock, shares	709,941
Conversion price	$ 1
Subsequent Event [Member] | Moxian Malaysia Loan [Member] | Malaysia-Ace Keen Loan Agreement [Member]
Subsequent Event [Line Items]
Conversion into common stock, shares	228,937
Conversion price	$ 1
Subsequent Event [Member] | Moxian Malaysia Loan [Member] | Malaysia-Morolling Loan Agreement [Member]
Subsequent Event [Line Items]
Conversion into common stock, shares	765,768
Conversion price	$ 1
Subsequent Event [Member] | Moxian Malaysia Loan [Member] | Malaysia-MCL Loan Agreement [Member]
Subsequent Event [Line Items]
Conversion into common stock, shares	2,680,221
Conversion price	$ 1