Moxian (BVI) 10-Q 16 Feb 21 2021 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Dec. 31, 2020	Jan. 29, 2021
Cover [Abstract]
Entity Registrant Name	Moxian, Inc.
Entity Central Index Key	0001516805
Document Type	10-Q
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		16,191,529
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2021

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Statement of Financial Position [Abstract]
Cash and cash equivalents	$ 19,402	$ 5,249
Account receivable (Note 3)	1,345,080	1,462,698
Share subscription receivable (Note 4)	827,710	827,710
Total current assets	2,192,192	2,295,657
Accruals and other payables (Note 6)	1,718,655	1,535,335
Loans payable (Note 7)	382,257	359,549
Total current liabilities	2,100,912	1,894,884
Net Assets	91,280	400,773
Preferred stock, $0.001 par value, authorized: 100,000,000 shares. Nil shares issued and outstanding
Common stock, $0.001 par value, authorized: 50,000,000 shares. 16,191,529 shares issued and outstanding as of December 31, 2019 and September 30, 2019, respectively	16,191	16,191
Additional paid-in capital	40,114,606	40,114,606
Accumulated deficiency	(41,048,510)	(40,661,350)
Accumulated other comprehensive income	1,008,993	931,326
Shareholders' Equity	$ 91,280	$ 400,773

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Dec. 31, 2020	Sep. 30, 2020
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	50,000,000	50,000,000
Common stock, shares issued	16,191,529	16,191,529
Common stock, shares outstanding	16,191,529	16,191,529

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenues		$ 383,375
Selling, general and administrative expenses	387,160	158,957
Loss from operations	(387,160)	224,418
(Loss)/Gain before income tax	(387,160)	224,418
Income tax expense
Net (loss)/ gain for the period	(387,160)	224,418
Other comprehensive (loss)/income:
Foreign currency translation adjustment	77,667	(27,522)
Comprehensive (loss)/income	$ (309,493)	$ 196,896
Basic and diluted (loss)/ gain per common share	$ (0.02)	$ 0.01
Basic and diluted weighted average common shares outstanding	16,191,529	16,191,529

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income [Member]	Total
Beginning balance at Sep. 30, 2019	$ 16,191	$ 40,114,606	$ (40,734,066)	$ 751,956	$ 148,687
Beginning balance, shares at Sep. 30, 2019	16,191,529
Foreign currency translation adjustment				(27,522)	(27,522)
Net gain (loss)			224,418		224,418
Ending balance at Dec. 31, 2019	$ 16,191	40,114,606	(40,512,648)	724,434	342,583
Ending balance, shares at Dec. 31, 2019	16,191,529
Beginning balance at Sep. 30, 2020	$ 16,191	40,114,606	(40,661,350)	931,326	400,773
Beginning balance, shares at Sep. 30, 2020	16,191,529
Foreign currency translation adjustment				77,667	77,667
Net gain (loss)			(387,160)		(387,160)
Ending balance at Dec. 31, 2020	$ 16,191	$ 40,114,606	$ (41,048,510)	$ 1,008,993	$ 91,280
Ending balance, shares at Dec. 31, 2020	16,181,529

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash Flows from Operating Activities
Net (loss)/gain	$ (387,160)	$ 224,418
Changes in net operating assets and liabilities:
Accounts and other receivables	117,618	(498,623)
Other payables and accruals	183,320	(92,068)
Net cash used in operating activities	(86,222)	(366,273)
Loans payable	22,708	(57,444)
Proceeds from Share Subscription		114,888
Net cash provided by financing activities	22,708	57,444
Effect of exchange rates on cash and cash equivalents	77,667	(78,784)
Net increase/(decrease) in cash and cash equivalents	14,153	(387,613)
Cash and cash equivalents, beginning of period	5,249	425,632
Cash and cash equivalents, end of period	19,402	38,019
Supplemental cash flow disclosures:
Non-cash financing activities - Share Subscription Proceeds		779,624
Non-cash operating activities - Accruals and other payables		$ 877,134

Organization and Corporate Deve

Organization and Corporate Developments	3 Months Ended
	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Corporate Developments	1. Organization and Corporate Developments Organization of the Group Moxian, Inc. (formerly known as Moxian China, Inc., hereinafter referred as “Moxian,” together with its subsidiaries and variable interest entity, 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 has devoted its efforts to develop a mobile application and online platform that facilitate the small to medium size businesses to attract more clients. The Company’s ability to generate sufficient funds to meet its working capital requirements is dependent upon its ability to develop additional sources of capital, develop apps and websites, generate servicing income, and ultimately, achieve profitable operations (see Note 2). On February 17, 2014, the Company incorporated Moxian CN Group Limited (“Moxian CN Samoa”) under the laws of Samoa. On February 21, 2014, Moxian acquired Moxian Group Limited (“Moxian BVI”), together with its subsidiaries, Moxian (Hong Kong) Limited (“Moxian HK”), Moxian Technology (Shenzhen) Co., Ltd. (“Moxian Shenzhen”), and Moxian Malaysia Sdn. Bhd.(“Moxian Malaysia”) through our wholly owned subsidiary, Moxian CN Samoa from Rebel Group, Inc. (“REBL”), a company incorporated in the State of Florida and of which our previous Chief Executive Officer, Tan Meng Dong, is a promoter as the term is defined under Rule 405 of Regulation C promulgated under the Securities Act, by entering into a License and Acquisition Agreement (the “License and Acquisition Agreement”) in consideration of $1,000,000 (“Moxian BVI Purchase Price”). As a result, Moxian BVI, together with its subsidiaries, Moxian HK, Moxian Shenzhen, and Moxian Malaysia, became the Company’s subsidiaries. Under the License and Acquisition Agreement, REBL also agreed to grant us the exclusive right to use REBL’s intellectual property rights (collectively, the “IP Rights”) in Mainland China, Malaysia, and other countries and regions where REBL conducts its business (the “Licensed Territory”), and the exclusive right to solicit, promote, distribute and sell REBL products and services in the Licensed Territory for five years (the “License,”) and in consideration of such License, the Company agreed to pay to REBL (i) $1,000,000 as license maintenance royalty each year commencing on the first anniversary of the date of the License Agreement; and (ii) 3% of the gross profits resulting from the distribution and sale of the products and services on behalf of the Company as an earned royalty. 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 HK was incorporated on January 18, 2013 and became Moxian BVI’s subsidiary on February 14, 2013. Moxian HK is currently engaged in the business of online social media. Moxian HK operates through two wholly owned subsidiaries: Moxian Shenzhen and Moxian Malaysia. Moxian Shenzhen is wholly owned by Moxian HK. Moxian Shenzhen was incorporated on April 8, 2013 and is engaged in the business of internet technology, computer software, commercial information consulting. Moxian Malaysia was incorporated on March 1, 2013 and became Moxian HK’s subsidiary since April 2, 2013. Moxian Malaysia was previously in the business of IT services and media advertising but have ceased operations since June 2015. Shenzhen Moyi Technologies Co., Ltd. (“Moyi”) was incorporated on July 19, 2013 under the laws of the People’s Republic of China and became a variable interest entity (“VIE”) of Moxian Shenzhen on July 15, 2014. Moxian Shenzhen controls Moyi through arrangement that absorbs operations risk, as if Moyi is a wholly owned subsidiary of Moxian Shenzhen. Moxian Technologies (Beijing) Co., Ltd. (“Moxian Beijing”) was incorporated on December 10, 2015 under the laws of the People’s Republic of China and is a wholly owned subsidiary of Moxian Shenzhen. Moxian Shenzhen made an investment of RMB 10 million (approximately USD $1.5 million) in Moxian Beijing during the year ended September 30, 2017. On January 30, 2015, the Company entered into an Equity Transfer Agreement (such transaction, the “Equity Transfer Transaction”) with REBL, to acquire from REBL, 100% of the equity interests of Moxian Intellectual Property Limited, a company incorporated under the laws of Samoa and a wholly-owned subsidiary of REBL (“Moxian IP Samoa”) for $6,782,000. Moxian IP Samoa owns all the intellectual property rights relating to the operation, use and marketing of the Moxian Platform, including all of the trademarks, patents and copyrights that are used in the Company’s business. As a result of the Equity Transfer Transaction, Moxian IP Samoa became a wholly-owned subsidiary of the Company. On May 24, 2016, the Board of approved a reverse stock split of the Company’s issued and outstanding shares of common stock, par value $0.001 per share (the “Common Stock”), at a ratio of 1-for-2 (the “Reverse Stock Split”). The Reverse Stock Split was effective on June 20, 2016 (the “Effective Date”). Simultaneously with the Reverse Stock Split, the number of shares of the Company’s authorized Common Stock was reduced from 500,000,000 shares to 250,000,000 shares without changes in par value per share. On November 14, 2016, the Company announced the completion of a public offering of 2,501,250 shares of its common stock at a public offering price of $4.00 per share. The gross proceeds from the offering were approximately $10,005,000 before deducting placement agents’ commissions and other offering expenses, resulting in net proceeds of approximately $8.5 million. In connection with the offering, the Company’s common stock began trading on the NASDAQ Capital Market beginning on November 15, 2016 under the symbol “MOXC”. On December 18, 2017, the Company entered into a Tripartite Agreement with the original shareholders of Moyi and the new shareholders of Moyi wherein the Company agrees to the transfer of the equity interests of Moyi and all related rights, liabilities and obligations under the Moyi Agreements such that the new shareholders stand in place of the old shareholders in all aspects of the Moyi Agreements. On January 30, 2018, a wholly-owned subsidiary of Moxian Shenzhen, Moxian Information Technologies (Shanghai) Co. Ltd. (“Moxian Shanghai”) was incorporated under the laws of the People’s Republic of China. On April 22, 2019, the Company implemented a 1-for-5 reverse share split and concurrently reduced its authorized shares of common stock from 250,000,000 to 50,000,000 (See Note 8 (c) Reverse Share Split). On May 2, 2019, the Company reached an agreement with each of its three loan creditors as of September 30, 2018 regarding settlement of their loans to the Company. Under the agreements, all three loan creditors, which are unrelated parties as of the date of the agreements, would write off a total of $6,243,439 of the loans due from the Company and would accept a total of 720,000 shares of Common Stock in settlement of the remaining balances of the loans. The 720,000 new shares of Common Stock were issued on September, 30, 2019. On May 8, 2019, Woodland Corporation Limited (“Woodland”) was incorporated under the laws of Hong Kong as a wholly-owned subsidiary of Moxian, Inc. Woodland is engaged in the business of investment holding but has yet to commence operations as of December 31, 2020. On June 21, 2019, the Company entered into an Agreement (“the Agreement”) with Joyful Corporation Limited (the “Investor”) whereby the Investor (a) purchased from the Company 2,000,000 shares of the Company’s common stock at a price of $1.25 per share for aggregate gross proceeds of $2,500,000 and (b) acquired from the Company a call option to purchase up to 690,000 shares of the Company’s common stock at a price per share of $1.25; the option expired on September 30, 2019. On September 30, 2019, the Company issued 2,000,000 new shares of its Common Stock to Joyful Corporation Limited, a company incorporated in Samoa, pursuant to an agreement entered into on June 21, 2019. As a result of these new issues during that fiscal year, the number of outstanding shares of Common Stock of the Company increased to 16,191,529 as of September 30, 2019. On December 20, 2019, 369 Technologies (Beijing) Co. Ltd., was incorporated under the laws of the People’s Republic of China as a wholly-owned subsidiary of Woodland Corporation. It has not commenced operations as of December 31, 2020. The Company has two main divisions of business. It is in the O2O (“Online-to-Offline”) business with the development of an online platform for small and medium sized enterprises (“SMEs”) with physical stores to conduct business online, interact with existing customers and obtain new customers. It also operates pursuant to an exclusive agreement, the Games Channel of the state-owned Xinhua News Agency App and is a general agent for all advertisements on this mobile application. However, due to the highly competitive nature of the O2O market, and the slow development of its products, the Company has incurred losses since inception. By September 30, 2018, the Company had run out of funds and some of the major shareholders of the Company were not prepared to give further financial support. The Company decided to continue its operations in the digital advertising business but temporarily halt the operation of its App until its financial situation improved.

Summary of Principal Accounting

Summary of Principal Accounting Policies	3 Months Ended
	Dec. 31, 2020
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 (“US GAAP”) and reflect the activities of the following subsidiaries and VIE: Moxian CN Samoa, Moxian BVI, Moxian HK, Moxian Beijing, and Moxian IP Samoa. All inter-company transactions and balances have been eliminated in the consolidation. All other subsidiary companies and the sole VIE, Moyi, have been inactive since September 30, 2018. The unaudited interim condensed consolidated financial information as of December 31, 2020 and for the three months ended December 31, 2020 and 2019 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 unaudited interim condensed consolidated financial information should be read in conjunction with the consolidated financial statements and the notes thereto, included in the Company’s Form 10-K for the fiscal year ended September 30, 2020, previously filed with the SEC on January 14, 2021. In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair statement of the Company’s unaudited condensed consolidated financial position as of December 31, 2020 and of its unaudited condensed consolidated results of operations for the three months ended December 31, 2020 and 2019, and of its unaudited condensed consolidated cash flows for the three months ended December 31, 2020 and 2019, 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. The following assets and liabilities of the VIE, which has been dormant since September 30, 2018, are included in the accompanying consolidated financial statements of the Company as of December 31, 2020 and September 30, 2020: December 31, 2020 September 30, 2020 Current assets $ - $ - Non-current assets - - Total assets $ - $ - Current liabilities $ - $ - Non-current liabilities - - Total liabilities $ - $ - Reclassification Certain prior period amounts have been reclassified to conform to the current period presentation. Going Concern As explained in Note 1, the Company has been restricted to a single line of business since September 30, 2018. In assessing the Company’s liquidity and its ability to continue as a going concern, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. If the Company is unable to obtain the necessary additional capital on a timely basis and on acceptable terms, it will be unable to implement its current plans for expansion, repay debt obligations or respond to competitive pressures. Any of these factors would have a material adverse effect on its business, prospects, financial condition and results of operations and raise substantial doubts about the ability of the Company to continue as a going concern. The consolidated financial statements for the periods ended December 31, 2020 and September 30, 2020 have been prepared on a going concern basis and do not include any adjustments to reflect the possible future effects on the recoverability and classifications of assets or the amounts and classifications of liabilities that may result from the inability of the Company to continue as a going concern. Risks and Uncertainties The Company’s operations are substantially carried out in the People’s Republic of China (“PRC”). Accordingly, the Company’s business, financial condition and results of operations may be 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. Since September 30, 2018 the Company’s operations have been carried out in its Beijing subsidiary, Moxian Beijing, whereas the intermediate holding company in Hong Kong, Moxian HK, provides support for the treasury and corporate functions. All other companies of the Group are dormant and have no business operations. 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 cash and cash equivalents, restricted cash, prepayments, deposits and other receivables, Value added tax recoverable, accruals and other payables, loans from related parties and stock subscription payable 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 U.S. GAAP 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, useful lives of property and equipment, intangible assets valuation, inventory valuation and deferred tax assets. Actual results could differ from those estimates. Property and Equipment, net Property 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 and amortization are computed using the straight-line method over the estimated useful lives as follows: Electronic equipment 3-6 years Furniture and fixtures 3-6 years Leasehold improvements Shorter of estimated useful life or term of lease Impairment of long-lived assets The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite-lived intangible assets. Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary. The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion. Due to the continuing losses from operations with minimal revenues, the Company recorded a valuation reserve against its remaining intangible assets in 2018. Revenue recognition The Company currently recognizes revenue from the sale of merchandise through its online platforms. Revenue is 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. Revenue is recorded on a gross basis, net of surcharges and value added tax (“VAT”). The Company recorded revenue on a gross basis because the Company has the following indicators for gross reporting: it is the primary obligor of the sales arrangements, is subject to inventory risks of physical loss, has latitude in establishing prices, has discretion in suppliers’ selection and assumes credit risks on receivables from customers. Revenue from advertising is recognized as advertisements are displayed. Revenue from software development services comprises revenue from time and material and fixed price contracts. Revenue from time and material contracts are recognized as related services are performed. Revenue on fixed price contracts is recognized in accordance with percentage of completion method of accounting. Income taxes The Company utilizes ASC 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 condensed 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 unaudited consolidated statements of operations and comprehensive losses. 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 measure the unrecognized benefits associated with the tax positions. As of December 31, 2020 and September 30, 2020, the Company did not have any unrecognized tax benefits. The Company does not anticipate any significant increase to its liability for unrecognized tax benefit within the next 12 months. As of December 31, 2020, the tax years ended December 31, 2011 through December 31, 2019 for the Company’s PRC entities remain open for statutory examination by the PRC tax authorities. Foreign currency transactions and translation The reporting currency of the Company is United States Dollars (the “USD”) and the functional currency of Moxian Beijing is Renminbi (the “RMB”) as China is the primary economic environment in which they operate. The functional currency of Moxian HK is the Hong Kong Dollar (the “HKD”). Foreign currency transactions and translation (continued) For financial reporting purposes, the financial statements of Moxian Beijing and Moxian HK, which are prepared using their respective functional currencies, are translated into the reporting currency, USD, 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 (loss) in stockholders’ equity (deficiency). Transaction gains and losses are recognized in the unaudited consolidated condensed statements of operations and comprehensive loss. The exchange rates applied are as follows: Balance sheet items, except for equity accounts December 31, September 30, RMB:USD 6.5401 6.8141 HKD:USD 7.7521 7.7502 Items in the unaudited condensed consolidated statements of operations and comprehensive loss, and unaudited condensed consolidated statements of cash flows Three Months Ended 2020 2019 RMB:USD 6.6222 7.0427 HKD:USD 7.7517 7.8249 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 as part of the cost of revenue over the estimated lives of the product. Recent accounting pronouncements In March 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting In December 2019, the FASB issued ASU 2019-12: Simplifying the Accounting for Income Taxes (Topic 740) In August 2018, the FASB issued ASU 2018-15, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract In August 2018, the FASB issued ASU 2018-14, Disclosure Framework — Changes to the Disclosure Requirements for Defined Benefit Plans In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments Codification Improvements to Topic 326, Financial Instruments - Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments “Financial Instruments-Credit Losses” Codification Improvements to Topic 326, Financial Instruments - Credit Losses, and , Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842)

Account Receivable

Account Receivable	3 Months Ended
	Dec. 31, 2020
Receivables [Abstract]
Account Receivable	3. Account Receivable The Company had a major account receivable, that of Beijing Bi Er Culture Communication Limited, a limited company based in Beijing, for which the Company provided advertising and other support services under a Strategic Co-operative Agreement signed in August 2019. The balance as of December 31, 2020 is $1,345,080 after making a provision for doubtful debt of $176,680 (September 30, 2020: Nil).

Share Subscription Receivable

Share Subscription Receivable	3 Months Ended
	Dec. 31, 2020
Share Subscription Receivable
Share Subscription Receivable	4. Share Subscription Receivable On September, 30, 2019 the Company issued 2,000,000 new shares of Common Stock to a Joyful Corporation Limited, (“Joyful”) a Samoa-based company at a price of $1.25 per share, for cash with total proceeds of $2.5 million. Of this amount, a sum of $400,000 was deposited as an advance upon the signing of the Share Subscription Agreement. Over the course of the year to September 30, 2020, various creditors of the Company had agreed to assign their receivables from the Company to Joyful which, in turn offset these amounts against the appropriate share subscription amounts due to the Company for the shares issued. The total amounts agreed to be offset in this manner was $512,412. The amount for Share Subscription Receivable has not changed since September 30, 2020 whilst negotiations continued in respect of other parties for a similar arrangement of a set-off between three indebted parties. See Note 11(b) on Subsequent Events.

Cessation of the Mobile Applica

Cessation of the Mobile Application Part of Business and the Consequential Effects on the Balance Sheet	3 Months Ended
	Dec. 31, 2020
Discontinued Operations and Disposal Groups [Abstract]
Cessation of the Mobile Application Part of Business and the Consequential Effect	5. Cessation of the Mobile Application part of business and the consequential effects on the Balance Sheet The Company ceased the part of its business associated with the mobile application in the year ended September 30, 2018. As a result, as of that date, it had fully provided for all its related business assets as of September 30, 2018. There have been no movements since as the business had not been re-activated. Therefore, the fully written down value of the assets remain unchanged as of December 31, 2020 and September 30, 2020, is as follows: (a) Prepayments, deposits and other receivables December 31, September 30, Prepayments to suppliers $ 567,934 $ 567,934 Rental and other deposits 341,674 341,674 Employee advances and others 32,240 32,240 Sub total 941,848 941,848 Less: allowance for doubtful accounts (941,848 ) (941,848 ) Prepayments, deposits and other receivables, net $ - $ - (b) Property and equipment, net December 31, September 30, Electronic equipment $ 2,319,545 $ 2,319,545 Furniture and fixtures 70,596 70,596 Leasehold improvements 263,609 263,609 Total property and equipment 2,653,750 2,653,750 Less: Accumulated depreciation and amortization (2,653,750 ) (2,653,750 ) Total property and equipment, net $ - $ - (c) Intangible assets December 31, September 30, IP rights $ 1,410,335 $ 1,410,335 Other intangible assets 394,883 394,883 1,805,218 $ 1,805,218 Less: accumulated amortization (1,805,218 ) (1,805,218 ) Net intangible assets $ - $ -

Accruals and Other Payables

Accruals and Other Payables	3 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Accruals and Other Payables	6. Accruals and other payables December 31, September 30, Salaries payable $ 83,061 $ 61,761 Directors’ fees 435,750 398,250 Other payables and accrued expenses 434,565 330,006 Other provisions 735,328 735,328 $ 1,718,655 $ 1,535,335

Loans Payable

Loans Payable	3 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Loans Payable	7. Loans payable December 31, 2020 September 30, 2020 Tang Junsheng (“Mr. Tang”) $ 321,096 $ 308,185 Others $ 61,161 $ 51,364 Total $ 382,257 $ 359,549

Income Taxes

Income Taxes	3 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	8. 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 U.S. federal corporate income taxes. The State of Nevada does not impose any state corporate income tax. As of December 31, 2020, future net operation losses of approximately $8.9 million are available to offset future operating income through 2036. On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the “2017 Tax Act”) was signed into law making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a U.S. corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017, the transition of U.S international taxation from a worldwide tax system to a territorial system, and a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. As the Company has a September 30 fiscal year-end, the lower corporate income tax rate will be phased in, resulting in a U.S. statutory federal rate of approximately 24.5% for our fiscal year ending September 30, 2018, and 21% for subsequent fiscal years. Accordingly, we have to remeasure our deferred tax assets on net operating loss carryforward in the U.S at the lower enacted cooperated tax rate of 21%. However, this remeasurement has no effect on the Company’s income tax expenses as the Company has provided a 100% valuation allowance on its deferred tax assets previously. Additionally, the 2017 Tax Act imposes a one-time transition tax on deemed repatriation of historical earnings of foreign subsidiaries, and future foreign earnings are subject to U.S. taxation. The change in rate has caused us to remeasure all U.S. deferred income tax assets and liabilities for temporary differences and NOL carryforwards and recorded one-time income tax payable to be paid in 8 years. However, this one-time transition tax has no effect on the Company’s income tax expenses as the Company has no undistributed foreign earnings prior to December 31, 2017, as the Company has cumulative foreign losses as of December 31, 2020. 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 years ended December 31, 2019 and 2018 and therefore, Moxian HK was not subject to Hong Kong profits tax. Malaysia Moxian Malaysia did not have taxable income for the years ended December 31, 2019 and 2018. 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. As of September 30, 2018, the Company had net operating loss carry forwards of approximately of $20.2 million in the PRC tax jurisdiction, which expires in the years 2018 through 2022. Moxian Shenzhen was incorporated in the People’s Republic of China. Moxian Shenzhen did not generate taxable income in the People’s Republic of China for the period from April 8, 2013 (date of inception) to September 30, 2020. 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 December 31, 2020. 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 December 31, 2020. The Company’s effective income tax rates were 0% for the three months ended December 31, 2020 and 2019. Income tax mainly consists of foreign income tax at statutory rates and the effects of permanent and temporary differences. December 31, 2020 December 31, 2019 U.S. statutory rate 34.0 % 34.0 % Foreign income not registered in the U.S. (34.0 )% (34.0 )% PRC statutory rate 25.0 % 25.0 % Changes in valuation allowance and others (25.0 )% (25.0 )% Effective tax rate 0 % 0 % Because of the uncertainty regarding the Company’s ability to realize its deferred tax assets, a 100% valuation allowance has been established as of December 31, 2020 and September 30, 2020, respectively. As of December 31, 2020 and September 30, 2020, the valuation allowance was approximately $9.0 million. For the three months ended December 31, 2020 and 2019, there were no increase in the valuation allowance. December 31, 2020 September 30, 2020 Deferred tax asset from net operating loss and carry-forwards $ 9,032,129 $ 9,032,129 Valuation allowance (9,032,129 ) (9,032,129 ) Deferred tax asset, net $ - $ -

Capital Stock

Capital Stock	3 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Capital Stock	9. Capital Stock (a) Reverse Share Split On April 5, 2019, the Board of Directors approved a Split of 1 for 5 which became effective on April 22, 2019. As a result of this reverse stock split, the number of outstanding shares of Common Stock of the Company was reduced from 67,357,222 to 13,471,529. Concurrently, the authorized share capital of the Company was reduced to 50,000,000 shares of Common Stock from 250,000,000 shares. (b) Debt Exchange On May 2, 2019, the Company reached an agreement with each of the three loan creditors as of September 30,2018 regarding settlement of their loans to the Company. (“Debt Exchange”). Under the agreements, the loan creditors, all three loan creditors, which were unrelated parties as of the date of the agreements, would write off a total of $6,243,439 of the loans due from the Company and would accept a total of 720,000 shares of Common Stock at a price of $1.50 per share, in settlement of the remaining balances of the loans. The 720,000 new shares of Common Stock were issued on September 30, 2019. (c) New Share Placement On June 21, 2019, the Company entered into an Agreement with Joyful Corporation Limited (the “Investor”) a company incorporated in Samoa whereby the Investor would (a) purchase from the Company 2,000,000 shares of the Company’s Common Stock at a price of $1.25 per share for aggregate gross proceeds of $2,500,000 and (b) acquire from the Company a call option to purchase up to 690,000 shares of the Company’s Common Stock at a price per share of $1.25, which option expired unexercised on September 30, 2019. The shares were issued to Joyful Corporation on September 30, 2019 by which date a sum of $400,000 had been received by the Company. (d) Public Offering Warrants In connection with and upon closing of the Public Offering on November 14, 2016, the Company issued warrants equal to four percent (4%) of the shares issued in the Public Offering, totalling 100,050 units to the placement agents for the offering. The warrants carry a term of five years and shall be exercisable at a price equal to $4.60 per share. Management determined that these warrants meet the definition of a derivative under ASC 815-40, however, they fall under the scope exception which states that contracts issued that are both (a) indexed to its own stock; and (b) classified in stockholders’ equity are not considered derivatives. The warrants were recorded at their fair value on the date of grant as a component of stockholders’ deficiency. The aggregated fair value of the Public Offering Warrants on November 14, 2016 was $280,042. The fair value has been estimated using the Black-Scholes pricing model with the following weighted-average assumptions: market value of underlying stock of $4.09; risk free rate of 1.66%; expected term of 5 years; exercise price of the warrants of $4.60; volatility of 90.7%; and expected future dividends of Nil. As of December 31, 2020, 100,060 shares of warrants were issued and outstanding; and none of the warrants has been exercised.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	10. Commitments and contingencies Operating Lease The Company leases a number of properties under operating leases. Rental expenses under operating leases for the three months ended December 31, 2020 and 2019 were $56,522 and $63,250, respectively. As of December 31, 2020 the Company was not obligated under non-cancellable operating leases minimum rentals. Legal Proceedings As of December 31, 2020, Beijing Moxian is under a local court order to repay RMB 2,220,000 (about $323,000) to an unrelated third party, Junsheng Tang (See Note 7 and Note 11(a)). Other than this, the Company is not aware of any material outstanding claim and litigation against it.

Subsequent events

Subsequent events	3 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent events	11. Subsequent events Subsequent events (a) Loan payable to Mr. Tang In August 2020, Junsheng Tang filed a civil action against Beijing Moxian for the recovery of RMB 2,100,000 (about $321,096) which was the remaining part of a loan that he advanced to Beijing Moxian in January 2019. Mr. Tang was awarded judgment by the People’s Court in Fuzhou, China and Beijing Moxian was ordered to pay Mr. Tang RMB 2,220,000, (about $323,000) inclusive of interest and costs. On December 11, 2020, Mr. Tang assigned his debt from Beijing Moxian to Beijing Bi Er, who undertook to settle the full amount under a Debt Assignment Agreement. This Agreement became effective in January 2021. (b) Subscription Receivable In return for undertaking to settle the amount owed by Beijing Moxian to Mr. Tang, as described in (a) above, Beijing Bi Er would receive shares in the Company which had been issued to Joyful in September 2019. As a result, the Subscription Receivable, which is due from Joyful, would be reduced by a corresponding amount ($339,444). Other creditors which the Company owed up to $375,750 also agreed to a similar set-off. This, together with cash received from Joyful, totalling $114,574, resulted in the Share Subscription Receivable being fully settled as of January 14, 2021. (c) Merger with Btab Group, Inc (“Btab”) On August 27, 2020, the Company signed a Share Exchange Agreement with Btab, a company incorporated in Delaware, which is subject to the satisfaction of a few conditions precedent. As of the date of this Report, the conditions have yet to be satisfied and the Share Exchange Agreement has not been consummated. (d) Market Value Rule Deficiency On October 4, 2020 the Company received a notice (the “Notice”) from the Staff of Nasdaq notifying the Company that for the last 30 consecutive business days prior to the date of the Notice, the market value of the Company’s listed securities was less than $35 million, which does not meet the requirement for continued listing on The Nasdaq Capital Market, as required by Listing Rule 5550(b)(2) (the “Market Value Rule”). In accordance with Nasdaq Listing Rule 5810(c)(3)(C), Nasdaq has provided the Company with 180 calendar days, or until May 3, 2021, to regain compliance with the Market Value Rule. If the Company regains compliance with the Market Value Rule, Nasdaq will provide written confirmation to the Company and close the matter. If the Company does not regain compliance with this requirement by May 3, 2021, the Company will receive written notification from the Staff that its securities are subject to delisting. At that time, the Company may appeal the delisting determination to a Hearing Panel.

Summary of Principal Accounti_2

Summary of Principal Accounting Policies (Policies)	3 Months Ended
	Dec. 31, 2020
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 (“US GAAP”) and reflect the activities of the following subsidiaries and VIE: Moxian CN Samoa, Moxian BVI, Moxian HK, Moxian Beijing, and Moxian IP Samoa. All inter-company transactions and balances have been eliminated in the consolidation. All other subsidiary companies and the sole VIE, Moyi, have been inactive since September 30, 2018. The unaudited interim condensed consolidated financial information as of December 31, 2020 and for the three months ended December 31, 2020 and 2019 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 unaudited interim condensed consolidated financial information should be read in conjunction with the consolidated financial statements and the notes thereto, included in the Company’s Form 10-K for the fiscal year ended September 30, 2020, previously filed with the SEC on January 14, 2021. In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair statement of the Company’s unaudited condensed consolidated financial position as of December 31, 2020 and of its unaudited condensed consolidated results of operations for the three months ended December 31, 2020 and 2019, and of its unaudited condensed consolidated cash flows for the three months ended December 31, 2020 and 2019, 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. The following assets and liabilities of the VIE, which has been dormant since September 30, 2018, are included in the accompanying consolidated financial statements of the Company as of December 31, 2020 and September 30, 2020: December 31, 2020 September 30, 2020 Current assets $ - $ - Non-current assets - - Total assets $ - $ - Current liabilities $ - $ - Non-current liabilities - - Total liabilities $ - $ -
Reclassification	Reclassification Certain prior period amounts have been reclassified to conform to the current period presentation.
Going Concern	Going Concern As explained in Note 1, the Company has been restricted to a single line of business since September 30, 2018. In assessing the Company’s liquidity and its ability to continue as a going concern, the Company monitors and analyzes its cash and cash equivalents and its operating and capital expenditure commitments. The Company’s liquidity needs are to meet its working capital requirements, operating expenses and capital expenditure obligations. If the Company is unable to obtain the necessary additional capital on a timely basis and on acceptable terms, it will be unable to implement its current plans for expansion, repay debt obligations or respond to competitive pressures. Any of these factors would have a material adverse effect on its business, prospects, financial condition and results of operations and raise substantial doubts about the ability of the Company to continue as a going concern. The consolidated financial statements for the periods ended December 31, 2020 and September 30, 2020 have been prepared on a going concern basis and do not include any adjustments to reflect the possible future effects on the recoverability and classifications of assets or the amounts and classifications of liabilities that may result from the inability of the Company to continue as a going concern.
Risks and Uncertainties	Risks and Uncertainties The Company’s operations are substantially carried out in the People’s Republic of China (“PRC”). Accordingly, the Company’s business, financial condition and results of operations may be 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. Since September 30, 2018 the Company’s operations have been carried out in its Beijing subsidiary, Moxian Beijing, whereas the intermediate holding company in Hong Kong, Moxian HK, provides support for the treasury and corporate functions. All other companies of the Group are dormant and have no business operations.
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 cash and cash equivalents, restricted cash, prepayments, deposits and other receivables, Value added tax recoverable, accruals and other payables, loans from related parties and stock subscription payable 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 U.S. GAAP 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, useful lives of property and equipment, intangible assets valuation, inventory valuation and deferred tax assets. Actual results could differ from those estimates.
Property and Equipment, Net	Property and Equipment, net Property 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 and amortization are computed using the straight-line method over the estimated useful lives as follows: Electronic equipment 3-6 years Furniture and fixtures 3-6 years Leasehold improvements Shorter of estimated useful life or term of lease
Impairment of Long-lived Assets	Impairment of long-lived assets The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite-lived intangible assets. Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary. The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion. Due to the continuing losses from operations with minimal revenues, the Company recorded a valuation reserve against its remaining intangible assets in 2018.
Revenue Recognition	Revenue recognition The Company currently recognizes revenue from the sale of merchandise through its online platforms. Revenue is 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. Revenue is recorded on a gross basis, net of surcharges and value added tax (“VAT”). The Company recorded revenue on a gross basis because the Company has the following indicators for gross reporting: it is the primary obligor of the sales arrangements, is subject to inventory risks of physical loss, has latitude in establishing prices, has discretion in suppliers’ selection and assumes credit risks on receivables from customers. Revenue from advertising is recognized as advertisements are displayed. Revenue from software development services comprises revenue from time and material and fixed price contracts. Revenue from time and material contracts are recognized as related services are performed. Revenue on fixed price contracts is recognized in accordance with percentage of completion method of accounting.
Income Taxes	Income taxes The Company utilizes ASC 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 condensed 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 unaudited consolidated statements of operations and comprehensive losses. 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 measure the unrecognized benefits associated with the tax positions. As of December 31, 2020 and September 30, 2020, the Company did not have any unrecognized tax benefits. The Company does not anticipate any significant increase to its liability for unrecognized tax benefit within the next 12 months. As of December 31, 2020, the tax years ended December 31, 2011 through December 31, 2019 for the Company’s PRC entities remain open for statutory examination by the PRC tax authorities.
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 Beijing is Renminbi (the “RMB”) as China is the primary economic environment in which they operate. The functional currency of Moxian HK is the Hong Kong Dollar (the “HKD”). For financial reporting purposes, the financial statements of Moxian Beijing and Moxian HK, which are prepared using their respective functional currencies, are translated into the reporting currency, USD, 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 (loss) in stockholders’ equity (deficiency). Transaction gains and losses are recognized in the unaudited consolidated condensed statements of operations and comprehensive loss. The exchange rates applied are as follows: Balance sheet items, except for equity accounts December 31, September 30, RMB:USD 6.5401 6.8141 HKD:USD 7.7521 7.7502 Items in the unaudited condensed consolidated statements of operations and comprehensive loss, and unaudited condensed consolidated statements of cash flows Three Months Ended 2020 2019 RMB:USD 6.6222 7.0427 HKD:USD 7.7517 7.8249
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 as part of the cost of revenue over the estimated lives of the product.
Recent Accounting pronouncements	Recent accounting pronouncements In March 2020, the FASB issued Accounting Standards Update (“ASU”) 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting In December 2019, the FASB issued ASU 2019-12: Simplifying the Accounting for Income Taxes (Topic 740) In August 2018, the FASB issued ASU 2018-15, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract In August 2018, the FASB issued ASU 2018-14, Disclosure Framework — Changes to the Disclosure Requirements for Defined Benefit Plans In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments Codification Improvements to Topic 326, Financial Instruments - Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments “Financial Instruments-Credit Losses” Codification Improvements to Topic 326, Financial Instruments - Credit Losses, and , Financial Instruments-Credit Losses (Topic 326) and Leases (Topic 842)

Summary of Principal Accounti_3

Summary of Principal Accounting Policies (Tables)	3 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Assets and Liabilities of VIE	The following assets and liabilities of the VIE, which has been dormant since September 30, 2018, are included in the accompanying consolidated financial statements of the Company as of December 31, 2020 and September 30, 2020: December 31, 2020 September 30, 2020 Current assets $ - $ - Non-current assets - - Total assets $ - $ - Current liabilities $ - $ - Non-current liabilities - - Total liabilities $ - $ -
Schedule of Straight-line Method Over Estimated Useful Lives	Depreciation and amortization are computed using the straight-line method over the estimated useful lives as follows: Electronic equipment 3-6 years Furniture and fixtures 3-6 years Leasehold improvements Shorter of estimated useful life or term of lease
Summary of Exchange Rates of Balance Sheet Items, Except for Equity Accounts	The exchange rates applied are as follows: Balance sheet items, except for equity accounts December 31, September 30, RMB:USD 6.5401 6.8141 HKD:USD 7.7521 7.7502
Summary of Statements of Operations, Comprehensive Loss and Cash Flows	Items in the unaudited condensed consolidated statements of operations and comprehensive loss, and unaudited condensed consolidated statements of cash flows Three Months Ended 2020 2019 RMB:USD 6.6222 7.0427 HKD:USD 7.7517 7.8249

Cessation of the Mobile Appli_2

Cessation of the Mobile Application Part of Business and the Consequential Effects on the Balance Sheet (Tables)	3 Months Ended
	Dec. 31, 2020
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Other Prepayments, Deposits and Receivables	(a) Prepayments, deposits and other receivables December 31, September 30, Prepayments to suppliers $ 567,934 $ 567,934 Rental and other deposits 341,674 341,674 Employee advances and others 32,240 32,240 Sub total 941,848 941,848 Less: allowance for doubtful accounts (941,848 ) (941,848 ) Prepayments, deposits and other receivables, net $ - $ -
Schedule of Property and Equipment, Net	(b) Property and equipment, net December 31, September 30, Electronic equipment $ 2,319,545 $ 2,319,545 Furniture and fixtures 70,596 70,596 Leasehold improvements 263,609 263,609 Total property and equipment 2,653,750 2,653,750 Less: Accumulated depreciation and amortization (2,653,750 ) (2,653,750 ) Total property and equipment, net $ - $ -
Schedule of Intangible Assets	(c) Intangible assets December 31, September 30, IP rights $ 1,410,335 $ 1,410,335 Other intangible assets 394,883 394,883 1,805,218 $ 1,805,218 Less: accumulated amortization (1,805,218 ) (1,805,218 ) Net intangible assets $ - $ -

Accruals and Other Payables (Ta

Accruals and Other Payables (Tables)	3 Months Ended
	Dec. 31, 2020
Payables and Accruals [Abstract]
Schedule of Accruals and Other Payables	December 31, September 30, Salaries payable $ 83,061 $ 61,761 Directors’ fees 435,750 398,250 Other payables and accrued expenses 434,565 330,006 Other provisions 735,328 735,328 $ 1,718,655 $ 1,535,335

Loans Payable (Tables)

Loans Payable (Tables)	3 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of Loans Payable	December 31, 2020 September 30, 2020 Tang Junsheng (“Mr. Tang”) $ 321,096 $ 308,185 Others $ 61,161 $ 51,364 Total $ 382,257 $ 359,549

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rates	The Company’s effective income tax rates were 0% for the three months ended December 31, 2020 and 2019. Income tax mainly consists of foreign income tax at statutory rates and the effects of permanent and temporary differences. December 31, 2020 December 31, 2019 U.S. statutory rate 34.0 % 34.0 % Foreign income not registered in the U.S. (34.0 )% (34.0 )% PRC statutory rate 25.0 % 25.0 % Changes in valuation allowance and others (25.0 )% (25.0 )% Effective tax rate 0 % 0 %
Schedule of Valuation Allowance	As of December 31, 2020 and September 30, 2020, the valuation allowance was approximately $9.0 million. For the three months ended December 31, 2020 and 2019, there were no increase in the valuation allowance. December 31, 2020 September 30, 2020 Deferred tax asset from net operating loss and carry-forwards $ 9,032,129 $ 9,032,129 Valuation allowance (9,032,129 ) (9,032,129 ) Deferred tax asset, net $ - $ -

Organization and Corporate De_2

Organization and Corporate Developments (Details Narrative)

Jun. 21, 2019USD ($)$ / sharesshares

May 02, 2019USD ($)shares

Apr. 22, 2019shares

Nov. 14, 2016USD ($)$ / sharesshares

May 24, 2016$ / sharesshares

Jan. 30, 2015USD ($)

Feb. 21, 2014USD ($)

Sep. 30, 2019$ / sharesshares

Dec. 31, 2020$ / sharesshares

Sep. 30, 2020$ / sharesshares

Sep. 30, 2017USD ($)

Sep. 30, 2017GBP (£)

May 23, 2016shares

Jul. 03, 2012

Organization and Nature of Operations [Line Items]

Investment

$ 1,500,000

Common stock par value | $ / shares

$ 0.001

$ 0.001

$ 0.001

$ 0.001

Reverse stock split

1:5 reverse share split

1-for-2 (the "Reverse Stock Split")

Common stock, shares authorized | shares

250,000,000

250,000,000

50,000,000

50,000,000

50,000,000

500,000,000

Common stock, shares outstanding | shares

16,191,529

16,191,529

16,191,529

IPO [Member]

Organization and Nature of Operations [Line Items]

Number of new common stock shares issued | shares

2,501,250

Proceeds from public offering

$ 10,005,000

Net proceeds from offering

$ 8,500,000

Shares issued price per share | $ / shares

$ 4

Joyful Corporation Limited [Member]

Organization and Nature of Operations [Line Items]

Shares issued price per share | $ / shares

$ 1.25

Number of shares purchased | shares

2,000,000

Proceeds from shares purchased

$ 2,500,000

Joyful Corporation Limited [Member] | Call Option [Member]

Organization and Nature of Operations [Line Items]

Shares issued price per share | $ / shares

$ 1.25

Number of shares purchased | shares

690,000

Moxian Technologies (Beijing) Co., Ltd. [Member] | RMB [Member]

Organization and Nature of Operations [Line Items]

Investment | £

£ 10,000,000

Moxian CN Samoa from Rebel Group, Inc [Member]

Organization and Nature of Operations [Line Items]

Equity interests

100.00%

License and Acquisition Agreement [Member] | Three Loan Creditors [Member]

Organization and Nature of Operations [Line Items]

Number of new common stock shares issued | shares

720,000

720,000

Loan outstanding

$ 6,243,439

Percentage of creditors loan description

Under the agreements, all three loan creditors, which are unrelated parties as of the date of the agreements, would write off a total of $6,243,439 of the loans due from the Company and would accept a total of 720,000 shares of Common Stock in settlement of the remaining balances of the loans. The 720,000 new shares of Common Stock were issued on September, 30, 2019.

License and Acquisition Agreement [Member] | IP Rights [Member]

Organization and Nature of Operations [Line Items]

Royalty fee

$ 1,000,000

Equity Transfer Agreement [Member] | Moxian IP Samoa [Member]

Organization and Nature of Operations [Line Items]

Payment to aquire business in joint venture

$ 6,782,000

Equity Transfer Agreement [Member] | Moxian CN Samoa from Rebel Group, Inc [Member]

Organization and Nature of Operations [Line Items]

Equity interests

100.00%

Moxian BVI [Member] | License and Acquisition Agreement [Member]

Organization and Nature of Operations [Line Items]

Business combination, consideration transferred

$ 1,000,000

License and acquisition agreement description

On February 21, 2014, Moxian acquired Moxian Group Limited ("Moxian BVI"), together with its subsidiaries, Moxian (Hong Kong) Limted ("Moxian HK"), Moxian Technology (Shenzhen) Co., Ltd. ("Moxian Shenzhen"), and Moxian Malaysia Sdn. Bhd. ('Moxian Malaysia") through our wholly owned subsidiary, Moxian CN Samoa from Rebel Group, Inc. ("REBL"), a company incorporated in the State of Florida and of which our previous Chief Executive Officer, Tan Meng Dong, is a promoter as the term is defined under Rule 405 of Regulation C promulgated under the Securities Act, by entering into a License and Acquisition Agreement (the "License and Acquisition Agreement") in consideration of $1,000,000 ("Moxian BVI Purchase Price"). As a result, Moxian BVI, together with its subsidiaries, Moxian HK, Moxian Shenzhen, and Moxian Malaysia, became the Company's subsidiaries. Under the License and Acquisition Agreement, REBL also agreed to grant us the exclusive right to use REBL's intellectual property rights (collectively, the "IP Rights" in Mainland China, Malaysia, and other countries and regions where REBL conducts its business (the "Licensed Territory"), and the exclusive right to solicit, promote, distribute and sell REBL products and services in the Licensed Territory for five years (the "License.") and in consideration of such License, the Company agreed to pay to REBL (i) $1,000,000 as license maintenance royalty each year commencing on the first anniversary of the date of the License Agreement; and (ii) 3% of the gross profits resulting from the distribution and sale of the products and services on behalf of the Company as an earned royalty.

Summary of Principal Accounti_4

Summary of Principal Accounting Policies (Details Narrative)	3 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Income tax examination, likelihood of unfavorable settlement	Recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized.

Summary of Principal Accounti_5

Summary of Principal Accounting Policies - Schedule of Assets and Liabilities of VIE (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Current assets	$ 2,192,192	$ 2,295,657
Total Assets	91,280	400,773
Current liabilities	2,100,912	1,894,884
Variable Interest Entity, Primary Beneficiary [Member]
Current assets
Non-current assets
Total Assets
Current liabilities
Non-current liabilities
Total liabilities

Summary of Principal Accounti_6

Summary of Principal Accounting Policies - Schedule of Straight-line Method Over Estimated Useful Lives (Details)	3 Months Ended
	Dec. 31, 2020
Electronic Equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Electronic Equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	6 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives	6 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives, description	Shorter of estimated useful life or term of lease

Summary of Principal Accounti_7

Summary of Principal Accounting Policies - Summary of Exchange Rates of Balance Sheet Items, Except for Equity Accounts (Details)	Dec. 31, 2020	Sep. 30, 2020
RM:USD [Member]
Exchange rates applied	6.5401
HKD:USD [Member]
Exchange rates applied	7.7521	7.7502
RMB:USD [Member]
Exchange rates applied		6.8141

Summary of Principal Accounti_8

Summary of Principal Accounting Policies - Summary of Statements of Operations, Comprehensive Loss and Cash Flows (Details)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
RMB:USD [Member]
Foreign currency translation exchange rate of revenues and expenses	6.6222	7.0427
HKD:USD [Member]
Foreign currency translation exchange rate of revenues and expenses	7.7517	7.8249

Account Receivable (Details Nar

Account Receivable (Details Narrative) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Receivables [Abstract]
Account receivable	$ 1,345,080	$ 1,462,698
Provision for doubtful debt	$ 176,680

Share Subscription Receivable (

Share Subscription Receivable (Details Narrative) - Joyful Corporation Limited [Member] - USD ($)	Sep. 30, 2020	Sep. 30, 2019
Number of common stock new shares issued		2,000,000
Share issued price per share		$ 1.25
Proceeds from issuance of common stock		$ 2,500,000
Deposit amount		$ 400,000
Debt offset against share subscription amount	$ 512,412

Cessation of the Mobile Appli_3

Cessation of the Mobile Application Part of Business and the Consequential Effect - Schedule of Other Prepayments, Deposits and Receivables (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
Prepayments to suppliers	$ 567,934	$ 567,934
Rental and other deposits	341,674	341,674
Employee advances and others	32,240	32,240
Sub total	941,848	941,848
Less: allowance for doubtful accounts	(941,848)	(941,848)
Prepayments, deposits and other receivable, net

Cessation of the Mobile Appli_4

Cessation of the Mobile Application Part of Business and the Consequential Effect - Schedule of Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Total property and equipment	$ 2,653,750	$ 2,653,750
Less: Accumulated depreciation and amortization	(2,653,750)	(2,653,750)
Total property and equipment, net
Electronic Equipment [Member]
Total property and equipment	2,319,545	2,319,545
Furniture and Fixtures [Member]
Total property and equipment	70,596	70,596
Leasehold Improvements [Member]
Total property and equipment	$ 263,609	$ 263,609

Cessation of the Mobile Appli_5

Cessation of the Mobile Application Part of Business and the Consequential Effect - Schedule of Intangible Assets (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Gross carrying amount	$ 1,805,218	$ 1,805,218
Less: accumulated amortization	(1,805,218)	(1,805,218)
Net intangible assets
IP Rights [Member]
Gross carrying amount	1,410,335	1,410,335
Other Intangible Assets [Member]
Gross carrying amount	$ 394,883	$ 394,883

Accruals and Other Payables - S

Accruals and Other Payables - Schedule of Accruals and Other Payables (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Payables and Accruals [Abstract]
Salary payable	$ 83,061	$ 61,761
Directors' fees	435,750	398,250
Other payables and accrued expenses	434,565	330,006
Other provisions	735,328	735,328
Total	$ 1,718,655	$ 1,535,335

Loans Payable - Schedule of Loa

Loans Payable - Schedule of Loans (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Loan payable	$ 382,257	$ 359,549
Tang Junsheng ("Mr. Tang") [Member]
Loan payable	321,096	308,185
Others [Member]
Loan payable	$ 61,161	$ 51,364

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended			12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2020	Sep. 30, 2018
Income Taxes [Line Items]
Operating loss carryforwards	$ 8,900,000
Operating loss carryforwards, description	Future operating income through 2036.
U.S. corporate tax rate	21.00%
Income tax description	On December 22, 2017, the Tax Cuts and Jobs Act of 2017 (the "2017 Tax Act") was signed into law making significant changes to the Internal Revenue Code. Changes include, but are not limited to, a U.S. corporate tax rate decrease from 35% to 21% effective for tax years beginning after December 31, 2017, the transition of U.S. international taxation from a worldwide tax system to a territorial system, and a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. As the Company has a September 30 fiscal year-end, the lower corporate income tax rate will be phased in, resulting in a U.S. statutory federal rate of approximately 24.5% for our fiscal year ending September 30, 2018, and 21% for subsequent fiscal years. Accordingly, we have to remeasure our deferred tax assets on net operating loss carryforward in the U.S. at the lower enacted cooperated tax rate of 21%. However, this remeasurement has no effect on the Company's income tax expenses as the Company has provided a 100% valuation allowance on its deferred tax assets previously.
Percentage of deferred tax assets, valuation allowance	100.00%			100.00%
Effective tax rate	0.00%	0.00%
Tax cuts and jobs act net operating loss carryforwards tax payable	The change in rate has caused us to remeasure all U.S. deferred income tax assets and liabilities for temporary differences and NOL carryforwards and recorded one-time income tax payable to be paid in 8 years.
Deferred tax assets, valuation allowance	$ 9,032,129			$ 9,032,129
Increase in valuation allowance	$ 0	$ 0
Hong Kong [Member]
Income Taxes [Line Items]
Effective tax rate		16.50%	16.50%
PRC [Member]
Income Taxes [Line Items]
U.S. corporate tax rate	25.00%
PRC [Member] | State and Local Jurisdiction [Member]
Income Taxes [Line Items]
Operating loss carryforwards					$ 20,200,000
Operating loss carryforwards, description					The Company had net operating loss carry forwards of approximately of $20.2 million in PRC tax jurisdiction, which expires in the years 2018 through 2022.

Income Taxes - Schedule of Effe

Income Taxes - Schedule of Effective Income Tax Rates (Details)	3 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Foreign income not registered in the U.S.	(34.00%)	(34.00%)
Changes in valuation allowance and others	(25.00%)	(25.00%)
Effective tax rate	0.00%	0.00%
US [Member]
Statutory rate	34.00%	34.00%
PRC [Member]
Statutory rate	25.00%	25.00%

Income Taxes - Schedule of Valu

Income Taxes - Schedule of Valuation Allowance (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Deferred tax asset from net operating loss and carry-forwards	$ 9,032,129	$ 9,032,129
Valuation allowance	(9,032,129)	(9,032,129)
Deferred tax asset, net

Capital Stock (Details Narrativ

Capital Stock (Details Narrative)

Sep. 30, 2019$ / sharesshares

Jun. 21, 2019USD ($)$ / sharesshares

May 02, 2019USD ($)$ / sharesshares

Apr. 22, 2019shares

Apr. 05, 2019

May 24, 2016shares

Sep. 30, 2019$ / sharesshares

Sep. 30, 2019USD ($)$ / sharesshares

Dec. 31, 2020shares

Sep. 30, 2020shares

Apr. 21, 2019shares

Nov. 14, 2016USD ($)$ / sharesshares

May 23, 2016shares

Stock split description

1:5 reverse share split

1-for-2 (the "Reverse Stock Split")

Common stock, shares outstanding

16,191,529

16,191,529

16,191,529

16,191,529

16,191,529

Common stock, shares authorized

50,000,000

250,000,000

250,000,000

50,000,000

50,000,000

50,000,000

50,000,000

500,000,000

Warrants [Member]

Warrants issued percentage

4.00%

Warrants, issued

100,060

100,050

Warrants, term

5 years

Warrants, exercise price per share | $ / shares

$ 4.60

Fair value of warrants | $

$ 280,042

Warrants [Member] | Share Price [Member]

Warrants, measurement input

4.09

Warrants [Member] | Risk Free Rate [Member]

Warrants, measurement input

1.66

Warrants [Member] | Expected Term [Member]

Warrants, term

5 years

Warrants [Member] | Exercise Price [Member]

Warrants, measurement input

4.60

Warrants [Member] | Volatility [Member]

Warrants, measurement input

90.7

Warrants [Member] | Expected Future Dividends [Member]

Warrants, measurement input

0

Call Option [Member]

Expiration date

Sep. 30, 2019

Joyful Corporation Limited [Member]

Number of new common stock shares issued

2,000,000

Shares issued price per share | $ / shares

$ 1.25

$ 1.25

$ 1.25

Number of shares purchased

2,000,000

Proceeds from shares purchased | $

$ 2,500,000

Common stock issued during the period, value | $

$ 400,000

Joyful Corporation Limited [Member] | Call Option [Member]

Shares issued price per share | $ / shares

$ 1.25

Number of shares purchased

690,000

Expiration date

Sep. 30, 2019

Joyful Corporation Limited [Member] | New Share Placement [Member]

Shares issued price per share | $ / shares

$ 1.25

Board of Directors [Member]

Stock split description

Split of 1 for 5 which became effective on April 22 2019

Common stock, shares outstanding

13,471,529

67,357,222

Common stock, shares authorized

50,000,000

250,000,000

Each of the Three Loan Creditors [Member]

Loan amount write off | $

$ 6,243,439

Number of new common stock shares issued

720,000

720,000

Shares issued price per share | $ / shares

$ 1.50

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	3 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2020GBP (£)	Dec. 31, 2019USD ($)
Loss Contingencies [Line Items]
Rental expense under operating leases	$ 56,522		$ 63,250
Payments for legal settlements	323,000
RMB [Member]
Loss Contingencies [Line Items]
Payments for legal settlements | £		£ 2,220,000
Minimum [Member]
Loss Contingencies [Line Items]
Non-cancellable operating lease payments	$ 0

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	Oct. 04, 2020USD ($)	Aug. 31, 2020USD ($)	Aug. 31, 2020GBP (£)	Sep. 30, 2019USD ($)	Dec. 31, 2020USD ($)	Aug. 31, 2020GBP (£)
Payments in settlements					$ 323,000
Market value of securities, description	On October 4, 2020 the Company received a notice (the "Notice") from the Staff of Nasdaq notifying the Company that for the last 30 consecutive business days prior to the date of the Notice, the market value of the Company's listed securities was less than $35 million, which does not meet the requirement for continued listing on The Nasdaq Capital Market, as required by Listing Rule 5550(b)(2) (the "Market Value Rule"). In accordance with Nasdaq Listing Rule 5810(c)(3)(C), Nasdaq has provided the Company with 180 calendar days, or until May 3, 2021, to regain compliance with the Market Value Rule.
Market value of securities	$ 35,000,000
Junsheng Tang [Member] | Moxian Technologies (Beijing) Co., Ltd. [Member]
Loan payable		$ 321,096
Interest and costs		$ 323,000
Payments in settlements				$ 339,444
Other creditors				375,750
Cash received				$ 114,574
Junsheng Tang [Member] | Moxian Technologies (Beijing) Co., Ltd. [Member] | RMB [Member]
Loan payable | £						£ 2,100,000
Interest and costs | £			£ 2,220,000