Moxian (BVI) 10-Q 16 May 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2016	May. 10, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	Moxian, Inc.
Entity Central Index Key	1,516,805
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,016
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		128,011,883

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2016	Sep. 30, 2015
CURRENT ASSETS
Cash and cash equivalents	$ 123,529	$ 2,398,713
Prepayments, deposits and other receivables	691,207	1,042,727
Inventories	33,746	38,310
Total current assets	848,482	3,479,750
Deferred tax assets	76,231	52,609
Property and equipment, net	1,983,160	2,941,562
Intangible assets, net	7,192,344	6,600,285
TOTAL ASSETS	10,100,217	13,074,206
CURRENT LIABILITIES
Accruals and other payables	505,121	600,675
Loans payable - related parties	$ 1,268,518	1,462,525
Subscription payments		5,505,915
Total current liabilities	$ 1,773,639	7,569,115
Total liabilities	$ 1,773,639	$ 7,569,115
STOCKHOLDERS' EQUITY
Preferred stock, $0.001 par value, authorized: 100,000,000 shares. Nil shares issued and outstanding
Common stock, $0.001 par value, authorized: 500,000,000 shares. 128,011,883 and 214,666,944 shares issued and outstanding as of March 31, 2016 and September 30, 2015, respectively	$ 128,012	$ 214,667
Additional paid-in capital	24,627,252	16,350,577
Accumulated deficit	(16,704,502)	(11,174,812)
Accumulated other comprehensive income	275,816	114,659
Total stockholders' equity	8,326,578	5,505,091
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 10,100,217	$ 13,074,206

Unaudited Condensed Consolidat3

Unaudited Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2016	Sep. 30, 2015
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	128,011,883	214,666,944
Common stock, shares outstanding	128,011,883	214,666,944

Unaudited Condensed Consolidat4

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Income Statement [Abstract]
Revenues, net	$ 7,358	$ 22,661	$ 12,942	$ 68,166
Cost of revenues	(1,583)	(11,648)	(2,889)	(11,648)
Gross Profit	5,775	11,013	10,053	56,518
Depreciation and amortization expenses	457,109	221,663	900,553	256,744
Research and development	625,756	270,828	1,514,296	515,986
Selling, general and administrative expenses	1,212,913	668,234	2,694,739	1,420,772
Loss from operations	(2,290,003)	(1,149,712)		(2,136,984)
Finance expense	(197)	(12,792)	(197)	(12,792)
Interest income	675	$ 2,267	1,559	$ 2,278
Foreign exchange loss	(456,283)		(456,283)
Other income (expenses)	(1,052)		449
Loss before income tax	(2,746,860)	$ (1,160,237)	(5,554,007)	$ (2,147,498)
Income tax benefits	21,398		24,317
Net loss	(2,725,462)	$ (1,160,237)	(5,529,690)	$ (2,147,498)
Foreign currency translation adjustments	55,719	49,395	161,157	191,744
Comprehensive loss	$ (2,669,743)	$ (1,110,842)	$ (5,368,533)	$ (1,955,754)
Basic and diluted loss per common share	$ (0.02)	$ (0.01)	$ (0.03)	$ (0.01)
Basic and diluted weighted average common shares outstanding	177,442,250	198,300,000	196,259,128	198,300,000

Unaudited Condensed Consolidat5

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (5,529,690)	$ (2,147,498)
Adjustments to reconcile net loss to cash used in operating activities
Depreciation and amortization	900,553	$ 256,744
Deferred tax benefits	(24,317)
Changes in operating assets and liabilities:
Prepayments, deposits and other receivables	342,440	$ (612,701)
Inventories	3,999	(45,097)
Accruals and other payables	4,887	118,399
Net cash used in operating activities	(4,302,128)	(2,430,153)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of property and equipment	(280,226)	$ (34,288)
Purchase of intangible assets	(178,543)
Net cash used in investing activities	(458,769)	$ (34,288)
CASH FLOWS FROM FINANCING ACTIVITIES
Loans payable - related parties	673,222	2,897,214
Repayment of payable - related parties	(851,229)	$ (1,413,734)
Proceeds from private placement - stock issuance	2,684,105
Net cash provided by financing activities	2,506,098	$ 1,483,480
Effect of exchange rates on cash and cash equivalents	(20,385)	(95,816)
Net decrease in cash and cash equivalents	(2,275,184)	(1,076,777)
Cash and cash equivalents, beginning of period	2,398,713	1,770,196
Cash and cash equivalents, end of period	$ 123,529	$ 693,419
Supplemental cash flow disclosures:
Cash paid for interest expense
Cash paid for income taxes
Non-cash investing and financing activities
Acquisition by issuing convertible note		$ 6,782,000
Issuance of shares for subscription payment received in 2015	$ 5,505,915
Reclassification of Construction in progress to intangible assets	829,862
Cancellation of shares	$ 94,845

Organization and Nature of Oper

Organization and Nature of Operations	6 Months Ended
	Mar. 31, 2016
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. The Company is currently devoting its efforts to develop mobile application and online platform that facilitate the small to medium size businesses to attract more clients. The Company’s ability to continue as a going concern is dependent upon its ability to develop additional sources of capital, develop apps and websites, generate servicing income, and ultimately, achieve profitable operations. The accompanying unaudited consolidated financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Summary of Principal Accounting

Summary of Principal Accounting Policies	6 Months Ended
	Mar. 31, 2016
Summary of Principal Accounting Policies [Abstract]
Summary of principal accounting policies	2. Summary of principal accounting policies Basis of presentation The accompanying unaudited condensed 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: Moxian CN Samoa, Moxian BVI, Moxian HK, Moxian Shenzhen, Moxian Malaysia, Moyi, Moxian Beijing and Moxian IP Samoa. All material intercompany transactions and balances have been eliminated in the consolidation. The interim condensed consolidated financial information as of March 31, 2016 and for the three and six months ended March 31, 2016 and 2015 have been prepared, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures, which are normally included in annual consolidated financial statements prepared in accordance with U.S. GAAP, have been omitted pursuant to those rules and regulations. The interim condensed consolidated financial information should be read in conjunction with the financial statements and the notes thereto, included in the Company’s Form 10-K/A for the fiscal year ended September 30, 2015, previously filed with the SEC. In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair statement of the Company’s consolidated financial position as of March 31, 2016 and its condensed consolidated results of operations for three and six months ended March 31, 2016 and 2015, and its condensed consolidated cash flows for the six months ended March 31, 2016 and 2015, as applicable, have been made. The interim results of operations are not necessarily indicative of the operating results for the full fiscal year or any future periods. In accordance with the Generally Accepted Accounting Principles of the United States of America (US 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 810-10 (Financial Accounting Standards Board (“FASB”) “Consolidation” addresses whether certain types of entities referred to as variable interest entities (“VIEs”), should be consolidated in a company’s consolidated financial statements. Pursuant to an Exclusive Business Cooperation Agreement by and between Moxian Reclassification Certain prior year amounts have been reclassified to conform to the current year presentation Liquidity and Capital Resources As of March 31, 2016, the Company’s current liabilities exceeded the current assets by approximately $0.9 million and our accumulated deficits were $16.7 million and the Company has incurred losses since inception, which raise substantial doubt about the ability to continue as a going concern. Given the expected capital expenditure in the foreseeable future, we have comprehensively considered the available sources of funds as follows: ● Financial support from related parties; and ● Issuance of shares for private placement and public offering The Company does not currently have sufficient cash or commitments for financing to sustain its operations for the next twelve months. The Company plans to increase the cash flows from initial public offering (“IPO”) and other private placements. If the Company’s IPO and private placements do not reach the level anticipated in our plan and the Company may not be able to obtain the necessary additional capital on a timely basis, on acceptable terms, or at all, the Company may be unable to implement its current plans for expansion, repay our debt obligations or respond to competitive pressures, any of which would have a material adverse effect on its business, prospects, financial condition and results of operations. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Risks and Uncertainties The Company’s operations are substantially carried out in the PRC. Accordingly, the Company’s business, financial condition and results of operations maybe substantially influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environments and foreign currency exchange. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things. Fair value of financial instruments The Company follows the provisions of Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures.” ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1-Observable inputs such as unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2-Inputs other than quoted prices that are observable for the asset or liability in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3-Inputs are unobservable inputs which reflect management’s assumptions based on the best available information. The carrying value of deposits and other receivables, accruals and other payables and loans from related parties approximate their fair values because of the short-term nature of these instruments. Use of estimates The preparation of the unaudited condensed 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 accompanying unaudited condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates required to be made by management include but not limited to, use lives of property and equipment, intangible assets, inventory valuation and deferred tax assets. Actual results could differ from those estimates. 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. Plant and Equipment, net Plant and equipment are recorded at cost less accumulated depreciation and impairment. Significant additions or improvements extending useful lives of assets are capitalized. Maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives as follows: Computers 3 years Office equipment 3 years Furniture and fixtures 3 years Leasehold improvements Shorter of estimated useful life or term of lease Intangible assets Intangible assets, 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 3- 10 years. Impairment of long-lived assets Long-lived assets are evaluated for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be fully recoverable or that the useful life is shorter than the Company had originally estimated. When these events occur, the Company evaluates the impairment for the long-lived assets by comparing the carrying value of the assets to an estimate of future undiscounted cash flows expected to be generated from the use of the assets and their eventual disposition. If the sum of the expected future undiscounted cash flows is less than the carrying value of the assets, the Company recognizes an impairment loss based on the excess of the carrying value of the assets over the fair value of the assets. As of March 31, 2016, management believes there was no impairment. 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. Income taxes The Company utilizes Accounting Standard Codification Topic 740 (“ASC 740”) “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” clarifies the accounting for uncertainty in tax positions. This interpretation requires that an entity recognizes in the unaudited condensed consolidated financial statements the impact of a tax position, if that position is more likely than not of being sustained upon examination, based on the technical merits of the position. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company has elected to classify interest and penalties related to unrecognized tax benefits, if and when required, as part of income tax expense in the statements of operations. The adoption of ASC 740 did not have a significant effect on the unaudited consolidated financial statements. Foreign currency transactions and translation The reporting currency of the Company is United States Dollars (the “USD”) and the functional currency of Moxian Shenzhen, Moyi and Moxian Beijing is Renminbi (the “RMB”) as China is the primary economic environment in which they operate, the functional currency of Moxian HK is Hong Kong Dollar (the “HKD”), and the functional currency of Moxian Malaysia is Malaysia Ringgit (the “MYR”). For financial reporting purposes, the financial statements of Moxian Shenzhen, Moyi, Moxian Beijing, Moxian HK and Moxian Malaysia, which are prepared using their respective functional currencies, are translated into the reporting currency, United States dollar ("U.S. dollar") so to be consolidated with the Company’s. Monetary assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange ruling at the balance sheet date. Revenues and expenses are translated using average rates prevailing during the reporting period. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income in owners’ deficit. Transaction gains and losses are recognized in the statements of operations and comprehensive income. The exchange rates applied are as follows: Balance sheet items, except for equity accounts March 31, September 30, RMB:USD 6.4494 6.3568 HKD:USD 7.7548 7.7501 MYR:USD 3.9104 4.4124 Items in the statements of operations and comprehensive loss, and statements cash flows Six Months Ended 2016 2015 RMB:USD 6.4652 6.1444 HKD:USD 7.7622 7.7556 MYR:USD 4.2377 3.6177 Research and Development Research and development expenses include payroll, employee benefits, stock-based compensation expense, and other related expenses associated with product development. Research and development expenses also include third-party development, programming costs, and localization costs incurred to translate software for local markets. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached. Once technological feasibility is reached, such costs are capitalized and amortized to the cost of revenue over the estimated lives of the products. Recent accounting pronouncements In January 2016, the FASB has issued Accounting Standards Update (ASU) No. 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The new guidance is intended to improve the recognition and measurement of financial instruments. The new guidance makes targeted improvements to existing U.S. GAAP by: (1) requiring equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income. Requiring public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; (2) Requiring separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (i.e., securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements; (3) Eliminating the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; and. (4) Requiring a reporting organization to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk (also referred to as “own credit”) when the organization has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. The new guidance is effective for public companies for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is evaluating the effect, if any, this update will have on the Company's condensed consolidated financial position, results of operations and cash flows. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which supersedes the existing guidance for lease accounting, Leases (Topic 840). ASU 2016-02 requires lessees to recognize leases on their balance sheets, and leaves lessor accounting largely unchanged. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. Early application is permitted for all entities. ASU 2016-02 requires a modified retrospective approach for all leases existing at, or entered into after, the date of initial application, with an option to elect to use certain transition relief. The Company is currently evaluating the impact of this new standard on its condensed consolidated financial statements. In April 2016, the FASB released ASU 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. The ASU includes multiple provisions intended to simplify various aspects of the accounting for share-based payments. While aimed at reducing the cost and complexity of the accounting for share-based payments, the amendments are expected to significantly impact net income, EPS, and the statement of cash flows. Implementation and administration may present challenges for companies with significant share-based payment activities. The ASU is effective for public companies in annual periods beginning after December 15, 2016, and interim periods within those years. The Company is currently evaluating the impact of this new standard on its condensed consolidated financial statements.

Property and Equipment, Net

Property and Equipment, Net	6 Months Ended
	Mar. 31, 2016
Property and Equipment, Net [Abstract]
Property and equipment, net	3. Property and equipment, net March 31, 2016 September 30, 2015 Electronic equipment $ 2,361,083 $ 2,357,085 Furniture and fixtures 88,233 22,752 Construction in progress - 796,996 Leasehold improvements 402,771 193,225 Total property and equipment 2,852,087 3,370,058 Less: Accumulated depreciation (868,927 ) (428,496 ) Total property and equipment, net $ 1,983,160 $ 2,941,562 The depreciation expense for the three and six months ended March 31, 2016 were $226,642 and $450,066, respectively. The depreciation expenses for the three and six months ended March 31, 2015 were $52,113 and $87,194, respectively.

Intangible Assets

Intangible Assets	6 Months Ended
	Mar. 31, 2016
Intangible Assets [Abstract]
Intangible assets	4. Intangible assets As of March 31, 2016 and September 30, 2015, the Company has the following amounts related to intangible assets: March 31, 2016 September 30, 2015 IP rights $ 6,782,000 $ 6,782,000 Other intangible assets 1,400,546 354,755 8,182,546 $ 7,136,755 Less: accumulated amortization (990,202 ) (536,470 ) Net intangible assets $ 7,192,344 $ 6,600,285 No significant residual value is estimated for these intangible assets. Aggregate amortization expense for the three and six months ended March 31, 2016 totaled $230,467 and $450,487, respectively. Amortization expense for the three and six months ended March 31, 2015 totaled $169,550 and $169,550, respectively. The following table represents the total estimated amortization of intangible assets for the five succeeding fiscal years subsequent to March 31, 2016: For the Twelve Months Ending March 31, Estimated Amortization Expense 2017 $ 993,564 2018 988,288 2019 901,593 2020 826,898 2021 and thereafter 3,482,001 Total $ 7,192,344

Related Party Transactions and

Related Party Transactions and Balances	6 Months Ended
	Mar. 31, 2016
Related party transactions and balances [Abstract]
Related party transactions and balances	5. Related party transactions and balances The table below sets forth related parties having transactions during the six months ended March 31, 2016 and balances as of March 31, 2016 and September 30, 2015. Name Relationship with the Company Jet Key Limited (“Jet Key”) A below 1% shareholder of the Company Shenzhen Bayi Consulting Co. Ltd. (“Bayi”) A below 5% shareholder of the Company Ace Keen Limited (“Ace Keen”) A below 1% shareholder of the Company Moxian China Limited A 27.5% shareholder of the Company Zhang Xin A below 5% shareholder of the Company Beijing Xinhua Huifeng Equity Investment Center (“Xinhua”) A Shareholder of the Company (see note 6) Zhongtou Huifeng Investment Management (Beijing) Co. Ltd Affiliated company of Xinhua Morolling International HK Limited (Morolling) A below 5% shareholder of the Company Details of loans payable – related parties as of March 31, 2016 and September 30, 2015 are as follows: Nature and Company March 31, September 30, 2015 Loan payable – related parties Bayi $ 435,582 $ 1,286,811 Moxian China Limited 388,355 (50,256 ) Jet Key 216,905 202,373 Ace Keen 99,245 23,597 Zhang Xin 98,971 - Zhongtou 15,505 - Xinhua 13,955 - $ 1,268,518 $ 1,462,525 For the six months ended March 31, 2016, the Company repaid of $832,762 to Bayi and further borrowed $445,818, $98,971, $75,648, $15,505 and $13,955 from Moxian China Limited, Zhang Xin, Ace Keen, Zhongtou and Xinhua, respectively. For the six months ended March 31, 2015, the Company further borrowed $2,897,214 from Bayi and made loan repayment of $74,905, $468,198, $107,848 and $762,783 to Ace Keen, Jet Key, Moroling and Moxian China, respectively. The loans and advance were made by shareholders to Moxian HK, Moxian Shenzhen, Moyi and Moxian Malaysia and are unsecured, interest free and will be due on demand. On February 1, 2016, Moxian Shenzhen and Shenzhen Bayi entered into a loan agreement whereby Shenzhen Bayi agreed to provide a loan to Moxian Shenzhen in aggregate of $46,516 (RMB300,000) without interest and due in one year. On February 2, 2016, Moxian Shenzhen and Shenzhen Bayi entered into a loan agreement whereby Shenzhen Bayi agreed to provide a loan to Moxian Shenzhen in aggregate of $38,763 (RMB250,000) without interest and due in one year. On February 26, 2016, Shenzhen Moyi and Shenzhen Bayi entered into a loan agreement whereby Shenzhen Bayi agreed to provide a loan to Shenzhen Moyi in aggregate of $33,854 (RMB218,340) without interest and due in one year. From January 29, 2016 through March 15, 2016, Moxian Shenzhen and Shenzhen Bayi entered into four loan agreements whereby Shenzhen Bayi agreed to provide loans to Moxian Shenzhen in aggregate of $387,636 (RMB 2,500,000) without interest and due in one year. On February 1, 2016, Moxian HK and Moxian China Limited entered into a loan agreement whereby Moxian China Limited agreed to provide a loan to Moxian HK in aggregate of $64,476 (HKD500,000) without interest and due in one year. On February 2, 2016, Moxian HK and Moxian China Limited entered into a loan agreement whereby Moxian China Limited agreed to provide a loan to Moxian HK in aggregate of $25,790 (HKD200,000) without interest and due in one year. On March 7, 2016, Moxian HK and Moxian China Limited entered into a loan agreement whereby Moxian China Limited agreed to provide a loan to Moxian HK in aggregate of $38,686 (HKD300,000) without interest and due in one year. On March 14, 2016, Moxian HK and Moxian China Limited entered into a loan agreement whereby Moxian China Limited agreed to provide a loan to Moxian HK in aggregate of $77,371 (HKD600,000) without interest and due in one year. On March 21, 2016, Moxian HK and Moxian China Limited entered into a loan agreement whereby Moxian China Limited agreed to provide a loan to Moxian HK in aggregate of $77,371 (HKD600,000) without interest and due in one year. On March 10, 2016, Moxian BJ and Xinhua Huifeng entered into a loan agreement whereby Xinhua Huifeng agreed to provide a loan to Moxian BJ in aggregate of $13,955 (RMB90,000) without interest and due in one year. On November 9, 2015, Moxian HK and Zhang Xin entered into a loan agreement whereby Zhang Xin agreed to provide a loan to Moxian HK in aggregate of $98,971 (HKD 767,500) without interest and due in one year. On November 20, 2015, Moxian HK and Ace Keen entered into a loan agreement whereby Ace Keen agreed to provide a loan to Moxian HK in aggregate of $75,648 (HKD 589,259) without interest and due in one year. On November 25, 2015 and December 24, 2015, respectively, Moxian HK and Moxian China Limited entered into two loan agreements whereby Moxian China Limited agreed to provide loans to Moxian HK in aggregate of $167,639 (HKD 1,300,000) without interest and due in one year. On February 26, 2016, Moxian Beijing and Zhongtou entered into a loan agreement whereby Zhongtou agreed to provide a loan to Moxian Bejing in aggregate of $15,505 (RMB 100,000) without interest and due in one year. On March 28, 2015, Moyi and Ace Keen entered into a loan agreement whereby Ace Keen agreed to provide a loan to Moyi in aggregate of $23,258 (RMB150,000) without interest and due in two years. On November 30, 2014, Moyi and Jet Key entered into a loan agreement whereby Jet Key agreed to provide a loan to Moyi in aggregate of $79,078 (RMB510,000) without interest and due in three years.

Capital Stock

Capital Stock	6 Months Ended
	Mar. 31, 2016
Capital Stock [Abstract]
Capital stock	6. Capital stock Xinhua Subscription The Company entered into a subscription agreement (“Zhongtou Subscription Agreement”) with Zhongtou Huifeng Investment Management (Beijing) Co. Ltd. (“Zhongtou”) on April 24, 2015, whereby we agreed to sell an aggregate of 8,169,000 shares of the Company’s Common Stock at a per share price of $1.00 for gross proceeds of $8,190,000 (approximately RMB50,000,000) and to issue to Zhongtou for no additional consideration a warrant (the “Warrant”) to purchase in the aggregate 32,000,000 shares (“Warrant Shares”) of Common Stock at an exercise price of $2.00 per share, exercisable on or prior to July 31, 2015. On June 4, 2015, the Company and Zhongtou entered into a Termination Agreement to terminate the Zhongtou Subscription Agreement as Zhongtou’s principals have determined to make the investment described in the Zhongtou Subscription Agreement through a different entity, Beijing Xinhua Huifeng Equity Investment Center (Limited Partnership) (“Xinhua”). On June 4, 2015, the Company and Xinhua entered into a new Subscription Agreement (“Xinhua Subscription Agreement”) on substantially the same terms as the Zhongtou Subscription Agreement (the “Transaction”). Pursuant to the Xinhua Subscription Agreement, if the Company fails to contract with 25,000 new paying merchants by September 30, 2016, the Company shall issue an additional number of shares of Common Stock to Xinhua, equal to 50% of the accumulated number of Warrant Shares exercised and acquired by Xinhua as of September 30, 2016, for no additional consideration (“Make Good Provision”). The Make Good Provision will be available only if Xinhua has exercised the Warrant and acquired more than 16,000,000 Warrant Shares (the “Condition”). Further, the Company shall issue 4,000,000 shares of Common Stock to Xinhua for no additional consideration if the Company fails to publish its full working version of the Moxian mobile application version 2.0 by September 30, 2015, or if the Company fails to uplist to a national securities exchange in the U.S. by June 30, 2017. Xinhua shall also have the right to nominate (i) one member of the Company’s accounting department; and (ii) one member of the board of directors provided that the Condition has been met. On August 13, 2015, Xinhua and the Company entered into an Amendment Agreement (the “Amendment Agreement”) to amend certain terms under the Xinhua Subscription Agreement between the Company and Xinhua dated June 4, 2015 to September 30, 2015. Pursuant to the Xinhua Subscription Agreement, the Company will issue 8,190,000 shares of the Company’s Common Stock to Xinhua for $8,190,000 and grant the warrant (the “Warrant”) to purchase up to 32,000,000 shares of the Company’s Common Stock on or before July 31, 2015 (the “Expiration Date”) (such transaction, the “Transaction”). Pursuant to the Amendment Agreement (the “First Amendment Agreement”), the closing date of the Transaction was extended to September 30, 2015 and the Expiration Date of the Warrant was extended to September 30, 2015. On December 16, 2015, the Company entered into a Second Amendment Agreement to the Subscription Agreement (the “Second Amendment Agreement”) with Xinhua. Under the Second Amendment Agreement, the closing date of the transaction was extended again to December 31, 2015 and the Expiration Date of the Warrant was extended to December 31, 2015 as well. On February 28, 2016, the Company closed the transaction and issued 8,190,020 shares of the Company Common Stock to Xinhua for an aggregate purchase price of $8,190,020, or $1.00 per share, of which $5,505,915 proceeds were received by the Company in fiscal 2015 and included in the subscription payments liability. Cancellation of shares On February 22, 2016, Good Eastern Investment Limited (‘GEL’), Stellar Elite Limited (‘SEL’) and Moxian China Limited (‘MCL’), collectively, the Designated Shareholders, entered into a Share Cancellation Agreement (the ‘Agreement’) with the Company. Pursuant to the Agreement, on February 22, 2016, the Designated Shareholders cancelled 94,845,081 shares of the Company common stock which represented 42.93% of our issued and outstanding shares for no consideration. The cancelled shares resulted in GEL, SEL and MCL owning after the share cancellation 19,980,000, 39,660,000 and 35,205,081 shares of common stock or any other securities of the Company respectively. As of March 31, 2016 and September 30, 2015, there were no warrants or options outstanding to acquire any additional shares of Common Stock of the Company. Purchase of Intangible Asset On January 30, 2015, we issued a convertible note in the principal amount of $7,782,000 to REBL for the acquisitions of Moxian IP Samoa and Moxian BVI. On August 14, 2015, $3,981,000 of such note was converted into 3,891,000 shares of our common stock. On September 30. 2015, we issued an additional 3,891,000 shares of our common stock to REBL upon conversion of the remainder portion of the note.

Income taxes

Income taxes	6 Months Ended
	Mar. 31, 2016
Income Taxes [Abstract]
Income taxes	7. 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 three and six months ended March 31, 2016 and 2015, and therefore, Moxian HK was not subject to Hong Kong Profits Tax. Malaysia The management estimated that Moxian Malaysia will not generate any taxable income in the future. 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. 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 March 31, 2016. 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 March 31, 2016. Moxian Beijing was incorporated in the People’s Republic of China. Moxian Beijing did not generate taxable income in the People’s Republic of China for the period from December 10, 2015 (date of inception) to March 31, 2016. The Company’s effective income tax rates were 0.8% and 0.4% for the three and six month period ended March 31, 2016 ( 2015 – Nil). Income tax mainly consists of foreign income tax at statutory rates and the effects of permanent and temporary differences. As of March 31, 2016, the Company has a deferred tax asset of $76,231 resulting from certain net operating losses in PRC. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which those net operating losses are available. The Company considers projected future taxable income and tax planning strategies in making its assessment. At present, the Company does not have a sufficient operation in the Moxian Shenzhen, Moxian Malaysia and Moxian Beijing to conclude that it is more-likely-than-not that the Company will be able to realize all of its tax benefits in the near future and therefore a valuation allowance has been provided for the full value of the deferred tax asset. A valuation allowance will be maintained until sufficient positive evidence exists to support the reversal of any portion or all of the valuation allowance. Should Moxian Shenzhen, Moxian Malaysia and Moxian Beijing start to have sufficient operation in future periods with supportable trend, the valuation allowance will be reduced accordingly.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Mar. 31, 2016
Commitments and Contingencies [Abstract]
Commitments and contingencies	8. Commitments and contingencies Operating Lease The Company leases a number of properties under operating leases. Rental expenses under operating leases for the three and six months ended March 31, 2016 were $237,186 and $418,595 respectively. Rental expenses under operating leases for the three and six months ended March 31, 2015 were $15,567 and $70,815, respectively. As of March 31, 2016, the Company was obligated under non-cancellable operating leases for minimum rentals as follows: For the Twelve Months Ending March 31, 2017 $ 762,678 2018 596,125 2019 132,146 Thereafter - Total minimum lease payments $ 1,490,949 Legal Proceeding There has been no legal proceeding in which the Company is a party as of As of March 31, 2016.

Subsequent Events

Subsequent Events	6 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	9. Subsequent Events On April 11, 2016, Moxian HK and Moxian China Limited entered into a loan agreement whereby Moxian China Limited agreed to provide a loan to Moxian HK in aggregate of $141,800 (HKD1,100,000) without interest and due in one year. On April 20, 2016, Moxian HK and Moxian China Limited entered into a loan agreement whereby Moxian China Limited agreed to provide a loan to Moxian HK in aggregate of $38,680 (HKD300,000) without interest and due in one year.

Summary of Principal Accounti15

Summary of Principal Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2016
Summary of Principal Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The accompanying unaudited condensed 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: Moxian CN Samoa, Moxian BVI, Moxian HK, Moxian Shenzhen, Moxian Malaysia, Moyi, Moxian Beijing and Moxian IP Samoa. All material intercompany transactions and balances have been eliminated in the consolidation. The interim condensed consolidated financial information as of March 31, 2016 and for the three and six months ended March 31, 2016 and 2015 have been prepared, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures, which are normally included in annual consolidated financial statements prepared in accordance with U.S. GAAP, have been omitted pursuant to those rules and regulations. The interim condensed consolidated financial information should be read in conjunction with the financial statements and the notes thereto, included in the Company’s Form 10-K/A for the fiscal year ended September 30, 2015, previously filed with the SEC. In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair statement of the Company’s consolidated financial position as of March 31, 2016 and its condensed consolidated results of operations for three and six months ended March 31, 2016 and 2015, and its condensed consolidated cash flows for the six months ended March 31, 2016 and 2015, as applicable, have been made. The interim results of operations are not necessarily indicative of the operating results for the full fiscal year or any future periods. In accordance with the Generally Accepted Accounting Principles of the United States of America (US 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 810-10 (Financial Accounting Standards Board (“FASB”) “Consolidation” addresses whether certain types of entities referred to as variable interest entities (“VIEs”), should be consolidated in a company’s consolidated financial statements. Pursuant to an Exclusive Business Cooperation Agreement by and between Moxian
Reclassification	Reclassification Certain prior year amounts have been reclassified to conform to the current year presentation
Liquidity and Capital Resources	Liquidity and Capital Resources As of March 31, 2016, the Company’s current liabilities exceeded the current assets by approximately $0.9 million and our accumulated deficits were $16.7 million and the Company has incurred losses since inception, which raise substantial doubt about the ability to continue as a going concern. Given the expected capital expenditure in the foreseeable future, we have comprehensively considered the available sources of funds as follows: ● Financial support from related parties; and ● Issuance of shares for private placement and public offering The Company does not currently have sufficient cash or commitments for financing to sustain its operations for the next twelve months. The Company plans to increase the cash flows from initial public offering (“IPO”) and other private placements. If the Company’s IPO and private placements do not reach the level anticipated in our plan and the Company may not be able to obtain the necessary additional capital on a timely basis, on acceptable terms, or at all, the Company may be unable to implement its current plans for expansion, repay our debt obligations or respond to competitive pressures, any of which would have a material adverse effect on its business, prospects, financial condition and results of operations. The accompanying unaudited condensed consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Risks and Uncertainties	Risks and Uncertainties The Company’s operations are substantially carried out in the PRC. Accordingly, the Company’s business, financial condition and results of operations maybe substantially influenced by the political, economic and legal environments in the PRC, and by the general state of the PRC’s economy. The Company’s operations in the PRC are subject to specific considerations and significant risks not typically associated with companies in North America and Western Europe. These include risks associated with, among others, the political, economic and legal environments and foreign currency exchange. The Company’s results may be adversely affected by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion and remittance abroad, and rates and methods of taxation, among other things.
Fair value of financial instruments	Fair value of financial instruments The Company follows the provisions of Accounting Standards Codification (“ASC”) 820, “Fair Value Measurements and Disclosures.” ASC 820 clarifies the definition of fair value, prescribes methods for measuring fair value, and establishes a fair value hierarchy to classify the inputs used in measuring fair value as follows: Level 1-Observable inputs such as unadjusted quoted prices in active markets for identical assets or liabilities available at the measurement date. Level 2-Inputs other than quoted prices that are observable for the asset or liability in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, inputs other than quoted prices that are observable, and inputs derived from or corroborated by observable market data. Level 3-Inputs are unobservable inputs which reflect management’s assumptions based on the best available information. The carrying value of deposits and other receivables, accruals and other payables and loans from related parties approximate their fair values because of the short-term nature of these instruments.
Use of estimates	Use of estimates The preparation of the unaudited condensed 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 accompanying unaudited condensed consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates required to be made by management include but not limited to, use lives of property and equipment, intangible assets, inventory valuation and deferred tax assets. Actual results could differ from those estimates.
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.
Plant and Equipment, net	Plant and Equipment, net Plant and equipment are recorded at cost less accumulated depreciation and impairment. Significant additions or improvements extending useful lives of assets are capitalized. Maintenance and repairs are charged to expense as incurred. Depreciation is computed using the straight-line method over the estimated useful lives as follows: Computers 3 years Office equipment 3 years Furniture and fixtures 3 years Leasehold improvements Shorter of estimated useful life or term of lease
Intangible assets	Intangible assets 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 3- 10 years.
Impairment of long-lived assets	Impairment of long-lived assets Long-lived assets are evaluated for impairment whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying value of an asset may not be fully recoverable or that the useful life is shorter than the Company had originally estimated. When these events occur, the Company evaluates the impairment for the long-lived assets by comparing the carrying value of the assets to an estimate of future undiscounted cash flows expected to be generated from the use of the assets and their eventual disposition. If the sum of the expected future undiscounted cash flows is less than the carrying value of the assets, the Company recognizes an impairment loss based on the excess of the carrying value of the assets over the fair value of the assets. As of March 31, 2016, management believes there was no impairment.
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.
Income taxes	Income taxes The Company utilizes Accounting Standard Codification Topic 740 (“ASC 740”) “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” clarifies the accounting for uncertainty in tax positions. This interpretation requires that an entity recognizes in the unaudited condensed consolidated financial statements the impact of a tax position, if that position is more likely than not of being sustained upon examination, based on the technical merits of the position. Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. Changes in recognition or measurement are reflected in the period in which the change in judgment occurs. The Company has elected to classify interest and penalties related to unrecognized tax benefits, if and when required, as part of income tax expense in the statements of operations. The adoption of ASC 740 did not have a significant effect on the unaudited consolidated financial statements.
Foreign currency transactions and translation	Foreign currency transactions and translation The reporting currency of the Company is United States Dollars (the “USD”) and the functional currency of Moxian Shenzhen, Moyi and Moxian Beijing is Renminbi (the “RMB”) as China is the primary economic environment in which they operate, the functional currency of Moxian HK is Hong Kong Dollar (the “HKD”), and the functional currency of Moxian Malaysia is Malaysia Ringgit (the “MYR”). For financial reporting purposes, the financial statements of Moxian Shenzhen, Moyi, Moxian Beijing, Moxian HK and Moxian Malaysia, which are prepared using their respective functional currencies, are translated into the reporting currency, United States dollar ("U.S. dollar") so to be consolidated with the Company’s. Monetary assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange ruling at the balance sheet date. Revenues and expenses are translated using average rates prevailing during the reporting period. Adjustments resulting from the translation are recorded as a separate component of accumulated other comprehensive income in owners’ deficit. Transaction gains and losses are recognized in the statements of operations and comprehensive income. The exchange rates applied are as follows: Balance sheet items, except for equity accounts March 31, September 30, RMB:USD 6.4494 6.3568 HKD:USD 7.7548 7.7501 MYR:USD 3.9104 4.4124 Items in the statements of operations and comprehensive loss, and statements cash flows Six Months Ended 2016 2015 RMB:USD 6.4652 6.1444 HKD:USD 7.7622 7.7556 MYR:USD 4.2377 3.6177
Research and Development	Research and Development Research and development expenses include payroll, employee benefits, stock-based compensation expense, and other related expenses associated with product development. Research and development expenses also include third-party development, programming costs, and localization costs incurred to translate software for local markets. Such costs related to software development are included in research and development expense until the point that technological feasibility is reached. Once technological feasibility is reached, such costs are capitalized and amortized to the cost of revenue over the estimated lives of the products.
Recent accounting pronouncements	Recent accounting pronouncements In January 2016, the FASB has issued Accounting Standards Update (ASU) No. 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The new guidance is intended to improve the recognition and measurement of financial instruments. The new guidance makes targeted improvements to existing U.S. GAAP by: (1) requiring equity investments (except those accounted for under the equity method of accounting, or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income. Requiring public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; (2) Requiring separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (i.e., securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements; (3) Eliminating the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; and. (4) Requiring a reporting organization to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk (also referred to as “own credit”) when the organization has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. The new guidance is effective for public companies for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is evaluating the effect, if any, this update will have on the Company's condensed consolidated financial position, results of operations and cash flows. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which supersedes the existing guidance for lease accounting, Leases (Topic 840). ASU 2016-02 requires lessees to recognize leases on their balance sheets, and leaves lessor accounting largely unchanged. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018 and interim periods within those fiscal years. Early application is permitted for all entities. ASU 2016-02 requires a modified retrospective approach for all leases existing at, or entered into after, the date of initial application, with an option to elect to use certain transition relief. The Company is currently evaluating the impact of this new standard on its condensed consolidated financial statements. In April 2016, the FASB released ASU 2016-09, Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting. The ASU includes multiple provisions intended to simplify various aspects of the accounting for share-based payments. While aimed at reducing the cost and complexity of the accounting for share-based payments, the amendments are expected to significantly impact net income, EPS, and the statement of cash flows. Implementation and administration may present challenges for companies with significant share-based payment activities. The ASU is effective for public companies in annual periods beginning after December 15, 2016, and interim periods within those years. The Company is currently evaluating the impact of this new standard on its condensed consolidated financial statements.

Summary of Principal Accounti16

Summary of Principal Accounting Policies (Tables)	6 Months Ended
	Mar. 31, 2016
Summary of Principal Accounting Policies [Abstract]
Schedule of straight-line method over the estimated useful lives	Computers 3 years Office equipment 3 years Furniture and fixtures 3 years Leasehold improvements Shorter of estimated useful life or term of lease
Summary of exchange rates	Balance sheet items, except for equity accounts March 31, September 30, RMB:USD 6.4494 6.3568 HKD:USD 7.7548 7.7501 MYR:USD 3.9104 4.4124 Items in the statements of operations and comprehensive loss, and statements cash flows Six Months Ended 2016 2015 RMB:USD 6.4652 6.1444 HKD:USD 7.7622 7.7556 MYR:USD 4.2377 3.6177

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	6 Months Ended
	Mar. 31, 2016
Property and Equipment, Net [Abstract]
Schedule of property and equipment, net	March 31, 2016 September 30, 2015 Electronic equipment $ 2,361,083 $ 2,357,085 Furniture and fixtures 88,233 22,752 Construction in progress - 796,996 Leasehold improvements 402,771 193,225 Total property and equipment 2,852,087 3,370,058 Less: Accumulated depreciation (868,927 ) (428,496 ) Total property and equipment, net $ 1,983,160 $ 2,941,562

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Mar. 31, 2016
Intangible Assets [Abstract]
Schedule of intangible assets	March 31, 2016 September 30, 2015 IP rights $ 6,782,000 $ 6,782,000 Other intangible assets 1,400,546 354,755 8,182,546 $ 7,136,755 Less: accumulated amortization (990,202 ) (536,470 ) Net intangible assets $ 7,192,344 $ 6,600,285
Schedule of total estimated amortization of intangible assets	For the Twelve Months Ending March 31, Estimated Amortization Expense 2017 $ 993,564 2018 988,288 2019 901,593 2020 826,898 2021 and thereafter 3,482,001 Total $ 7,192,344

Related Party Transactions an19

Related Party Transactions and Balances (Tables)	6 Months Ended
	Mar. 31, 2016
Related party transactions and balances [Abstract]
Schedule of relationship of related party transactions	Name Relationship with the Company Jet Key Limited (“Jet Key”) A below 1% shareholder of the Company Shenzhen Bayi Consulting Co. Ltd. (“Bayi”) A below 5% shareholder of the Company Ace Keen Limited (“Ace Keen”) A below 1% shareholder of the Company Moxian China Limited A 27.5% shareholder of the Company Zhang Xin A below 5% shareholder of the Company Beijing Xinhua Huifeng Equity Investment Center (“Xinhua”) A Shareholder of the Company (see note 6) Zhongtou Huifeng Investment Management (Beijing) Co. Ltd Affiliated company of Xinhua Morolling International HK Limited (Morolling) A below 5% shareholder of the Company
Schedule of loans payable-related party transactions	Nature and Company March 31, September 30, 2015 Loan payable – related parties Bayi $ 435,582 $ 1,286,811 Moxian China Limited 388,355 (50,256 ) Jet Key 216,905 202,373 Ace Keen 99,245 23,597 Zhang Xin 98,971 - Zhongtou 15,505 - Xinhua 13,955 - $ 1,268,518 $ 1,462,525

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Mar. 31, 2016
Commitments and Contingencies [Abstract]
Schedule of operating leases minimum rentals	For the Twelve Months Ending March 31, 2017 $ 762,678 2018 596,125 2019 132,146 Thereafter - Total minimum lease payments $ 1,490,949

Summary of Principal Accounti21

Summary of Principal Accounting Policies (Details)	6 Months Ended
	Mar. 31, 2016
Computers [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives, decscription	Shorter of estimated useful life or term of lease

Summary of Principal Accounti22

Summary of Principal Accounting Policies (Details 1)	6 Months Ended
	Mar. 31, 2016HKD / shares	Mar. 31, 2016HKD / shares¥ / shares	Mar. 31, 2016HKD / sharesMYR / shares	Mar. 31, 2015HKD / shares	Mar. 31, 2015¥ / shares	Mar. 31, 2015MYR / shares	Mar. 31, 2016¥ / shares	Mar. 31, 2016MYR / shares	Sep. 30, 2015HKD / shares	Sep. 30, 2015¥ / shares	Sep. 30, 2015MYR / shares
Summary of Principal Accounting Policies [Abstract]
Balance sheet items, except for equity accounts | (per share)	HKD 7.7548	HKD 7.7548	HKD 7.7548				¥ 6.4494	MYR 3.9104	HKD 7.7501	¥ 6.3568	MYR 4.4124
Items in the statements of operations and comprehensive loss, and statements cash flows | (per share)	HKD 7.7622	HKD 6.4652	HKD 4.2377	HKD 7.7556	¥ 6.1444	MYR 3.6177

Summary of Principal Accounti23

Summary of Principal Accounting Policies (Details Textual) - USD ($)	6 Months Ended
	Mar. 31, 2016	Sep. 30, 2015
Summary of Principal Accounting Policies (Textual)
Service fee, description	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.
Current liabilities exceeded current assets	$ 900,000
Accumulated deficit	$ (16,704,502)	$ (11,174,812)
Intellectual Property [Member]
Summary of Principal Accounting Policies (Textual)
Intangible assets estimated useful lives	Straight-line method
Intellectual Property [Member] | Maximum [Member]
Summary of Principal Accounting Policies (Textual)
Intangible assets estimated useful life (in years)	10 years
Intellectual Property [Member] | Minimum [Member]
Summary of Principal Accounting Policies (Textual)
Intangible assets estimated useful life (in years)	3 years

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($)	Mar. 31, 2016	Sep. 30, 2015
Summary of Property and equipment
Total property and equipment	$ 2,852,087	$ 3,370,058
Less: Accumulated depreciation	(868,927)	(428,496)
Total property and equipment, net	1,983,160	2,941,562
Electronic equipment [Member]
Summary of Property and equipment
Total property and equipment	2,361,083	2,357,085
Furniture and fixtures [Member]
Summary of Property and equipment
Total property and equipment	$ 88,233	22,752
Construction in progress [Member]
Summary of Property and equipment
Total property and equipment		796,996
Leasehold improvements [Member]
Summary of Property and equipment
Total property and equipment	$ 402,771	$ 193,225

Property and Equipment, Net (25

Property and Equipment, Net (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Property and equipment, net (Textual)
Depreciation expense	$ 226,642	$ 52,113	$ 450,066	$ 87,194

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Mar. 31, 2016	Sep. 30, 2015
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 8,182,546	$ 7,136,755
Less: accumulated amortization	(990,202)	(536,470)
Total	7,192,344	6,600,285
IP rights [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	6,782,000	6,782,000
Other intangible assets [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 1,400,546	$ 354,755

Intangible Assets (Details 1)

Intangible Assets (Details 1) - USD ($)	Mar. 31, 2016	Sep. 30, 2015
Intangible Assets [Abstract]
2,017	$ 993,564
2,018	988,288
2,019	901,593
2,020	826,898
2021 and thereafter	3,482,001
Total	$ 7,192,344	$ 6,600,285

Intangible Assets (Details Text

Intangible Assets (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Intangible Assets (Textual)
Aggregate amortization expense	$ 230,467	$ 169,550	$ 450,487	$ 169,550

Related Party Transactions an29

Related Party Transactions and Balances (Details)	6 Months Ended
	Mar. 31, 2016
Jet Key Limited ("Jet Key") [Member]
Related Party Transaction [Line Items]
Related party transaction relationship, Description	A below 1% shareholder of the Company
Shenzhen Bayi Consulting Co. Ltd. ("Bayi") [Member]
Related Party Transaction [Line Items]
Related party transaction relationship, Description	A below 5% shareholder of the Company
Ace Keen Limited ("Ace Keen") [Member]
Related Party Transaction [Line Items]
Related party transaction relationship, Description	A below 1% shareholder of the Company
Moxian China Limited [Member]
Related Party Transaction [Line Items]
Related party transaction relationship, Description	A 27.5% shareholder of the Company
Zhang Xin [Member]
Related Party Transaction [Line Items]
Related party transaction relationship, Description	A below 5% shareholder of the Company
Beijing Xinhua Huifeng Equity Investment Center ("Xinhua") [Member]
Related Party Transaction [Line Items]
Related party transaction relationship, Description	A Shareholder of the Company
Zhongtou Huifeng Investment Management (Beijing) Co. Ltd [Member]
Related Party Transaction [Line Items]
Related party transaction relationship, Description	Affiliated company of Xinhua
Morolling International HK Limited (Morolling) [Member]
Related Party Transaction [Line Items]
Related party transaction relationship, Description	A below 5% shareholder of the Company

Related Party Transactions an30

Related Party Transactions and Balances (Details 1) - USD ($)	Mar. 31, 2016	Sep. 30, 2015
Related Party Transaction [Line Items]
Amount due to related parties	$ 1,268,518	$ 1,462,525
Bayi [Member]
Related Party Transaction [Line Items]
Amount due to related parties	435,582	1,286,811
Moxian China Limited [Member]
Related Party Transaction [Line Items]
Amount due to related parties	388,355	(50,256)
Jet Key [Member]
Related Party Transaction [Line Items]
Amount due to related parties	216,905	202,373
Ace Keen [Member]
Related Party Transaction [Line Items]
Amount due to related parties	99,245	$ 23,597
Zhang Xin [Member]
Related Party Transaction [Line Items]
Amount due to related parties	98,971
Zhongtou [Member]
Related Party Transaction [Line Items]
Amount due to related parties	15,505
Xinhua [Member]
Related Party Transaction [Line Items]
Amount due to related parties	$ 13,955

Related Party Transactions an31

Related Party Transactions and Balances (Details Textual)

Mar. 15, 2016USD ($)

Mar. 14, 2016USD ($)

Mar. 10, 2016USD ($)

Mar. 07, 2016USD ($)

Feb. 26, 2016USD ($)

Feb. 02, 2016USD ($)

Feb. 01, 2016USD ($)

Nov. 09, 2015USD ($)

Mar. 21, 2016USD ($)

Nov. 20, 2015USD ($)

Mar. 28, 2015USD ($)

Nov. 30, 2014USD ($)

Mar. 31, 2016USD ($)

Mar. 31, 2015USD ($)

Mar. 21, 2016CNY (¥)

Mar. 15, 2016CNY (¥)

Mar. 14, 2016CNY (¥)

Mar. 10, 2016CNY (¥)

Mar. 07, 2016CNY (¥)

Feb. 26, 2016CNY (¥)

Feb. 26, 2016HKD

Feb. 02, 2016CNY (¥)

Feb. 01, 2016CNY (¥)

Dec. 24, 2015USD ($)

Dec. 24, 2015HKD

Nov. 25, 2015USD ($)

Nov. 25, 2015HKD

Nov. 20, 2015HKD

Nov. 09, 2015HKD

Mar. 28, 2015CNY (¥)

Nov. 30, 2014CNY (¥)

Bayi [Member]

Related Party Transactions and Balances (Textual)

Repayment of loan

$ 832,762

Loan borrowed

$ 2,897,214

Moxian China Limited [Member]

Related Party Transactions and Balances (Textual)

Repayment of loan

762,783

Loan borrowed

445,818

Zhang Xin [Member]

Related Party Transactions and Balances (Textual)

Loan borrowed

98,971

Ace Keen [Member]

Related Party Transactions and Balances (Textual)

Repayment of loan

74,905

Loan borrowed

75,648

Jet Key [Member]

Related Party Transactions and Balances (Textual)

Repayment of loan

468,198

Zhongtou [Member]

Related Party Transactions and Balances (Textual)

Loan borrowed

15,505

Xinhua [Member]

Related Party Transactions and Balances (Textual)

Loan borrowed

$ 13,955

Moroling [Member]

Related Party Transactions and Balances (Textual)

Repayment of loan

$ 107,848

Moxian Shenzhen and Shenzhen Bayi [Member]

Related Party Transactions and Balances (Textual)

Loan borrowed

$ 387,636

$ 38,763

$ 46,516

¥ 2,500,000

¥ 250,000

¥ 300,000

Term of loan

1 year

1 year

1 year

Shenzhen Moyi and Shenzhen Bayi [Member]

Related Party Transactions and Balances (Textual)

Loan borrowed

$ 33,854

¥ 218,340

Term of loan

1 year

Moxian HK and Moxian China Limited [Member]

Related Party Transactions and Balances (Textual)

Loan borrowed

$ 77,371

$ 38,686

$ 25,790

$ 64,476

$ 77,371

¥ 600,000

¥ 600,000

¥ 300,000

¥ 200,000

¥ 500,000

$ 167,639

HKD 1,300,000

$ 167,639

HKD 1,300,000

Term of loan

1 year

1 year

1 year

1 year

1 year

Moxian BJ and Xinhua Huifeng [Member]

Related Party Transactions and Balances (Textual)

Loan borrowed

$ 13,955

¥ 90,000

Term of loan

1 year

Moxian Hk And Zhang Xin [Member]

Related Party Transactions and Balances (Textual)

Loan borrowed

$ 98,971

HKD 767,500

Term of loan

1 year

Moxian Hk And Ace Keen [Member]

Related Party Transactions and Balances (Textual)

Loan borrowed

$ 75,648

HKD 589,259

Term of loan

1 year

Moxian Beijing And Zhongtou [Member]

Related Party Transactions and Balances (Textual)

Loan borrowed

$ 15,505

HKD 100,000

Term of loan

1 year

Moyi and Ace Keen [Member]

Related Party Transactions and Balances (Textual)

Loan borrowed

$ 23,258

¥ 150,000

Term of loan

2 years

Moyi and Jet Key [Member]

Related Party Transactions and Balances (Textual)

Loan borrowed

$ 79,078

¥ 510,000

Term of loan

3 years

Capital Stock (Details)

Capital Stock (Details)	Aug. 14, 2015USD ($)shares	Aug. 13, 2015USD ($)shares	Jun. 04, 2015Merchantsshares	Apr. 24, 2015USD ($)$ / sharesshares	Apr. 24, 2015CNY (¥)shares	Feb. 28, 2016USD ($)$ / sharesshares	Feb. 22, 2016shares	Sep. 30, 2015shares	Jan. 30, 2015USD ($)
Capital Stocks (Textual)
Sale of common stock shares						8,190,020
Sale of common stock, price per share | $ / shares						$ 1
Gross proceeds from issuance of common stock | $						$ 5,505,915
Common stock shares subject to cancellation							94,845,081
Percentage of common stock							42.93%
Good Eastern Investment Limited [Member]
Capital Stocks (Textual)
Common stock shares subject to cancellation							19,980,000
Stellar Elite Limited [Member]
Capital Stocks (Textual)
Common stock shares subject to cancellation							39,660,000
Moxian China Limited [Member]
Capital Stocks (Textual)
Common stock shares subject to cancellation							35,205,081
REBL [Member]
Capital Stocks (Textual)
Convertible note principal amount | $									$ 7,782,000
Convertible common stock, Amount | $	$ 3,981,000
Convertible common stock, Share	3,891,000
Additional shares of common stock								3,891,000
Zhongtou Subscription Agreement [Member]
Capital Stocks (Textual)
Sale of common stock shares				8,169,000	8,169,000
Sale of common stock, price per share | $ / shares				$ 1
Gross proceeds from issuance of common stock				$ 8,190,000	¥ 50,000,000
Purchase of common stock by warrant				32,000,000	32,000,000
Warrants exercise price | $ / shares				$ 2
Xinhua Subscription Agreement [Member]
Capital Stocks (Textual)
Gross proceeds from issuance of common stock | $		$ 8,190,000
Purchase of common stock by warrant		32,000,000
New subscription agreement, Description			Company shall issue an additional number of shares of Common Stock to Xinhua, equal to 50% of the accumulated number of Warrant Shares exercised and acquired by Xinhua as of September 30, 2016, for no additional consideration ("Make Good Provision"). The Make Good Provision will be available only if Xinhua has exercised the Warrant and acquired more than 16,000,000 Warrant Shares (the "Condition").
Number of merchants | Merchants			25,000
Warrant expiration date		Sep. 30, 2015
Issuance of common stock shares		8,190,000	4,000,000

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Income taxes (Textual)
Effective income tax rate	0.80%		0.40%
PRC statutory rate, percentage			25.00%
Deferred tax asset on net operating losses	$ 76,231		$ 76,231
PRC subsidiaries subject to income tax rate			25.00%
Hong Kong [Member]
Income taxes (Textual)
Effective income tax rate			16.50%	16.50%
Maximum [Member]
Income taxes (Textual)
PRC statutory rate, percentage			35.00%
Minimum [Member]
Income taxes (Textual)
PRC statutory rate, percentage			15.00%

Commitments and Contingencies34

Commitments and Contingencies (Details)	Mar. 31, 2016USD ($)
For the Twelve Months Ending March 31,
2,017	$ 762,678
2,018	596,125
2,019	$ 132,146
Thereafter
Total minimum lease payments	$ 1,490,949

Commitments and Contingencies35

Commitments and Contingencies (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Commitments and Contingencies (Textual)
Rental expenses under operating leases	$ 237,186	$ 15,567	$ 418,595	$ 15,567

Subsequent Events (Details)

Subsequent Events (Details) - Moxian Hk And Moxian China Limited [Member]

Apr. 20, 2016USD ($)

Apr. 11, 2016USD ($)

Mar. 14, 2016USD ($)

Mar. 07, 2016USD ($)

Feb. 02, 2016USD ($)

Feb. 01, 2016USD ($)

Mar. 21, 2016USD ($)

Apr. 20, 2016HKD

Apr. 11, 2016HKD

Mar. 21, 2016CNY (¥)

Mar. 14, 2016CNY (¥)

Mar. 07, 2016CNY (¥)

Feb. 02, 2016CNY (¥)

Feb. 01, 2016CNY (¥)

Dec. 24, 2015USD ($)

Dec. 24, 2015HKD

Nov. 25, 2015USD ($)

Nov. 25, 2015HKD

Subsequent Events (Textual)

Loan borrowed

$ 77,371

$ 38,686

$ 25,790

$ 64,476

$ 77,371

¥ 600,000

¥ 600,000

¥ 300,000

¥ 200,000

¥ 500,000

$ 167,639

HKD 1,300,000

$ 167,639

HKD 1,300,000

Term of loan

1 year

1 year

1 year

1 year

1 year

Subsequent Event [Member]

Subsequent Events (Textual)

Loan borrowed

$ 38,680

$ 141,800

HKD 300,000

HKD 1,100,000

Term of loan

1 year

1 year