Wellness Center USA (WCUI) 10-K/A21 Jan 142013 FY Annual report (amended)Financial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Sep. 30, 2013	Jan. 10, 2014	Mar. 31, 2013
Document and Entity Information	'	'	'
Entity Registrant Name	'Wellness Center USA, Inc.	'	'
Document Type	'10-K	'	'
Document Period End Date	30-Sep-13	'	'
Amendment Flag	'false	'	'
Entity Central Index Key	'0001516887	'	'
Current Fiscal Year End Date	'--09-30	'	'
Entity Common Stock, Shares Outstanding	'	45,110,670	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Entity Public Float	'	'	$27,459,057

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Sep. 30, 2012
Current Assets	'	'
Cash	$499,246	$116,204
Accounts receivable	4,472	4,200
Inventories	135,485	0
Current maturity of note receivable - Chairmanand CEO	83,333	0
Prepayments and other current assets	7,475	0
Total Current Assets	730,011	120,404
Property and Equipment	'	'
Property and equipment	117,805	101,207
Accumulated depreciation	-43,300	-9,933
Property and equipment, net	74,505	91,274
Exclusive Licenses	'	'
Exclusive licenses	5,000	5,000
Accumulated amortization Exclusive licenses	-688	-438
Exclusive licenses, net	4,312	4,562
Acquired Technologies	'	'
Acquired technologies	2,420,000	2,420,000
Accumulated amortization Acquired technologies	-132,433	-11,437
Acquired technologies, net	2,287,567	2,408,563
Non-Compete Agreements	'	'
Non-compete agreements	240,000	240,000
Accumulated amortization Non-compete agreements	-79,162	-9,166
Non-compete agreements, net	160,838	230,834
Trademarks	'	'
Trademarks	740,000	740,000
Accumulated amortization Trademarks	-111,766	-9,538
Trademarks, net	628,234	730,462
Website Development Costs	'	'
Website development costs	22,809	17,809
Accumulated amortization Web debelopment cost	-8,826	-2,898
Website development costs, net	13,983	14,911
Other Assets	'	'
Goodwill	4,584,648	4,584,648
Note receivable - Chairman and CEO, net of current maturity	166,667	0
Security deposits	38,699	38,699
Total other assets	4,790,014	4,623,347
Total Assets	8,689,464	8,224,357
Current Liabilities	'	'
Accounts payable	39,749	221,068
Accounts payable - related party	67,153	72,653
Accrued interest - related parties	9,445	4,617
Accrued payroll - officers	67,281	53,825
Accrued warranty	12,000	12,000
Credit cards payable	60,866	105,322
Current portion of deferred rent	11,363	11,363
Advances from related parties	224,736	278,909
Customer deposits	0	25,000
Convertible notes payable	0	58,000
Note payable	0	20,000
Note payable - related party	37,139	37,139
Sales tax payable	0	2,940
Accrued expenses and other current liabilities	52,281	18,544
Total Current Liabilities	582,013	921,380
Long-term Liabilities	'	'
Deferred rent, net of current portion	18,000	29,362
Long-term notes payable - Officers	78,237	195,308
Total long-term liabilities	96,237	224,670
Total Liabilities	678,250	1,146,050
Commitments and Contingencies	'	'
Stockholders' Equity (Deficit)	'	'
Common stock: $0.001 par value: 75,000,000 shares authorized;45,110,670 and 30,978,237 shares issued and outstanding, respectively	45,111	30,978
Additional paid-in capital	11,340,244	7,604,440
Accumulated deficit	-3,374,141	-557,111
Total Stockholders' Equity (Deficit)	8,011,214	7,078,307
Total Liabilities and Stockholders' Equity (Deficit)	$8,689,464	$8,224,357

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets Parentheticals (USD $)	Sep. 30, 2013	Sep. 30, 2012
Stockholders equity number of shares par value and other disclosures	'	'
Common Stock, par or stated value	$0.00	$0.00
Common Stock, shares authorized	75,000,000	75,000,000
Common Stock, shares issued	45,110,670	30,978,237
Common Stock, shares outstanding	45,110,670	30,978,237

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	12 Months Ended
Consolidated Statements of Operations (USD $)	Sep. 30, 2013	Sep. 30, 2012
REVENUES	'	'
Patient services	$269,644	$46,638
Sales	2,488	43,187
Total Revenue	272,132	89,825
COST OF GOODS SOLD	3,134	15,931
GROSS MARGIN	268,998	73,894
OPERATING EXPENSES:	'	'
Consulting fees	689,436	60,680
Professional fees	288,133	90,661
Rent expenses - Related party	24,871	25,050
Rent expenses	173,911	26,623
Research and Development	9,613	11,077
Salaries - officers	650,099	67,312
Salaries - others	215,300	41,633
Selling expenses	103,679	24,285
General and administrative expenses	819,699	128,859
Total operating expenses	2,974,741	476,180
LOSS FROM OPERATIONS	-2,705,743	-402,286
OTHER (INCOME) EXPENSE:	'	'
FinancingCosts	91,630	0
Interest expense	7,078	0
Interest expense - related party	4,828	1,101
Other (income) expense	7,751	1,498
Other (income) expense, net	111,287	2,599
LOSS BEFORE INCOME TAX PROVISION	-2,817,030	-404,885
INCOME TAX PROVISION	0	0
Net loss	($2,817,030)	($404,885)
Net loss per common share - basic and diluted	($0.08)	($0.02)
Weighted Average Common Shares Outstanding - basic and diluted	-37,480,331	-17,147,227

Statement_of_Stockholders_Equi

Statement of Stockholders' Equity (Deficit) (USD $)	Common Stock Number of Shares	Common Stock Amount	Additional Paid-in Capital	Accumulated Deficit	Total Stockholders' Equity (Deficit)
Statement of Stockholders' Equity (Deficit) (USD $)	Common Stock Number of Shares	USD ($)	USD ($)	USD ($)	USD ($)
Balance at Sep. 30, 2011	15,030,000	15,030	58	-152,226	-137,138
Issuance of common shares and warrants for cash at $0.50 per share on March 08, 2012	95,000	95	47,405	0	47,500
Issuance of common shares and warrants for cash at $0.75 per share on March 15, 2012	75,000	75	56,175	0	56,250
Issuance of common shares and warrants for cash at $1.10 per share on April 19, 2012	14,545	15	15,985	0	16,000
Issuance of common shares and warrants for cash at $1.10 per share on May 9, 2012	9,091	9	9,991	0	10,000
Issuance of common shares and warrants for cash at $1.10 per share on May 14, 2012	18,182	18	19,982	0	20,000
Issuance of common shares and warrants for cash at $1.10 per share on May 21, 2012	20,000	20	21,980	0	22,000
Issuance of common shares and warrants for cash at $1.10 per share on May 22, 2012	10,000	10	10,990	0	11,000
Issuance of common shares and warrants for cash at $1.10 per share on May 25, 2012	82,955	83	91,168	0	91,251
Common shares issued to consultant for future services on March 13, 2012 earned during the interim period June 30, 2012 valued at $1.10 per share	12,500	12	13,738	0	13,750
Warrants issued to consultant for future services on March 13, 2012 earned during the quarter ended June 30, 2012 valued at $1.10 per share	'	$0	$3,565	$0	$3,565
Issuance of common shares on August 2, 2012 for the acquisition of CNS Wellness Florida, LLC	7,300,000	7,300	3,092,700	0	3,100,000
Issuance of common shares on August 24, 2012 for the acquisition of Psoria Shield, Inc.	7,686,797	7,687	4,097,313	0	4,105,000
Common shares issued to an IR firm for services on September 17, 2012 valued at $0.38 per share	35,000	35	13,265	0	13,300
Issuance of common shares and warrants for cash at $0.30 per share on September 25, 2012	336,667	337	100,663	0	101,000
Exercise of warrants with exercise price of $0.01 per share on September 25, 2012	240,000	240	2,160	0	2,400
Common shares issued to consultant for future services on March 13, 2012 earned during the quarter ended September 30, 2012 valued at $0.30 per share	12,500	12	3,738	0	3,750
Warrants issued to consultant for future services on March 13, 2012 earned during the quarter ended September 30, 2012 valued at $1.10 per share	'	0	3,565	0	3,565
Net loss for September 30, 2012	'	0	0	-404,885	-404,885
Balance at Sep. 30, 2012	30,978,237	30,978	7,604,440	-557,111	7,078,307
Common shares issued to an IR firm for services on September 17, 2012 valued at $0.50 per share.	35,000	35	17,465	0	17,500
Common shares issued to an IR firm for services on September 17, 2012 valued at $0.36 per share .	35,000	35	12,565	0	12,600
Issuance of common shares for cash at $0.10 per share on November 29, 2012.	1,447,550	1,448	143,307	0	144,755
Conversion of accrued interest to the common shares at $0.10 per share on November 29, 2012 .	12,500	13	1,237	0	1,250
Issuance of common shares and warrants for cash at $0.30 per share during December, 2012 .	520,999	521	155,779	0	156,300
Exercise of warrants with exercise price of $0.01 per share during the quarter ended December 31, 2012 .	1,777,000	1,777	15,993	0	17,770
Common shares issued to consultant for future services on March 13, 2012 earned during the quarter ended December 31, 2012 valued at $0.30 per share .	12,500	12	3,738	0	3,750
Warrants issued to consultant for future services on March 13, 2012 earned during the quarter endedDecember 31, 2012 valued at $1.10 per share .	'	0	3,565	0	3,565
Issuance of common shares for IR services on February 26, 2013 valued at $0.30 per share	550,000	550	164,450	0	165,000
Issuance of warrants for IR services on February 26, 2013 valued at $0.30 per share	'	0	47,490	0	47,490
Issuance of common shares for financing services on March 17, 2013 valued at $0.30 per share	600,000	600	179,400	0	180,000
Issuance of warrants for financing services on March 17, 2013 valued at $0.30 per share	'	0	63,080	0	63,080
Issuance of common shares and warrants for cash at $0.30 per unit during the quarter ended March 31, 2013	3,096,603	3,097	925,884	0	928,981
Exercise of warrants with an exercise price of $0.01 per share during the quarter ended March 31, 2013	80,000	80	720	0	800
Common shares issued to consultant for future services on March 13, 2012 earned during the quarter ended March 31, 2013 valued at $0.30 per share	12,500	13	3,737	0	3,750
Warrants issued to consultant for future services on March 13, 2012 earned during the quarter ended March 31, 2013 valued at $1.10 per share	'	0	3,570	0	3,570
Common shares issued for consulting services on April 9, 2013 valued at $0.30 per share	50,000	50	14,950	0	15,000
Common shares issued for chartible contribution on April 9, 2013 valued at $0.30 per share	30,000	30	8,970	0	9,000
Issuance of warrants for financing services on April 19, 2013 valued at $0.30 per share	'	0	9,289	0	9,289
Cashless exercise of warrants with exercise price of $0.30 per share exercised on April 19, 2013	59,201	59	17,701	0	17,760
Cashless exercise of warrants exercised on April 19, 2013	-14,558	-15	-17,746	0	-17,761
Exercise of warrants with an exercise price of $0.01 per share exercised on May 7, 2013	100,000	100	900	0	1,000
Issuance of common shares and warrants for cash at $0.50 per unit on May 9, 2013	40,000	40	19,960	0	20,000
Exercise of warrants with an exercise price of $0.45 per share exercised on May 29, 2013	100,001	100	44,900	0	45,000
Issuance of common shares and warrants for cash at $0.30 per unit during the quarter ending June 30, 2013	601,668	601	179,899	0	180,500
Issuance of common shares and warrants for cash	4,121,250	4,121	1,644,379	0	1,648,500
Finder's fees paid in connection with the private placements during the quarter ending September 30, 2013	'	0	-148,550	0	-148,550
Exercise of warrants with an exercise price of $0.10 per share on July 13 and September 13, 2013	87,000	87	783	0	870
Common shares issued for employee services on July 3, 2013 valued at $0.10 per share	244,260	244	24,182	0	24,426
Issuance of options for advisory services on September 6, 2013	'	0	1,491	0	1,491
Common shares issued per consulting agreement valued at $0.40 per share during the quarter ending September 30, 2013.	80,625	81	32,169	0	32,250
Issuance of common shares and warrants for conversion of convertible notes at $0.30 per share on September 27, 2013	453,334	453	135,547	0	136,000
Forgiveness of debt by stockholder	'	0	25,000	0	25,000
Net loss for September 30, 2013	'	$0	$0	($2,817,030)	($2,817,030)
Balance at Sep. 30, 2013	45,110,670	45,111	11,340,243	-3,374,141	8,011,213

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	12 Months Ended
Consolidated Statements of Cash Flows (USD $)	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net loss for the period	($2,817,030)	($404,885)
Adjustments to reconcile net loss to net cash used in operating activities	'	'
Common shares issued for compensation and services.	463,276	30,800
Warrants and options issued for compensation and services .	128,485	7,132
Depreciation expenses.	33,367	9,645
Amortization expenses.	299,398	33,039
Changes in operating assets and liabilities:	'	'
Accounts receivable.	-272	-4,200
Inventories.	-135,485	12,694
Prepayments and other current assets.	-7,475	17,278
Accounts payables.	-176,319	17,290
Accounts payable - related party	-5,500	0
Accrued interest - related party.	4,828	1,101
Accrued salary - officers.	13,456	53,825
Accrued warranty .	0	2,400
Credit cards payables.	-44,456	-2,884
Deferred rent .	-11,362	-1,894
Sales tax payables.	-2,940	2,940
Accrued expenses and other current liabilities.	29,987	12,535
NET CASH USED IN OPERATING ACTIVITIES	-2,228,042	-213,184
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Cash acquired from business acquisitions .	0	23,126
Purchases of property and equipment.	-16,598	-642
Investment in website development costs .	-5,000	-17,809
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	-21,598	4,675
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Payment of note receivable - Chairman and CEO .	-250,000	0
Advances from (repayments to) related parties.	-54,173	-109,960
Repayments of note payable .	-20,000	0
Proceeds from convertible notes payable.	0	58,000
Repayments of Long-term notes payable.	-117,071	-900
Proceeds from sale of common stock and warrants ,net of issuance cost .	2,930,486	374,998
Proceeds from exercise of warrants.	65,440	2,400
NET CASH PROVIDED BY FINANCING ACTIVITIES	2,632,682	324,538
NET CHANGE IN CASH	383,042	116,029
Cash at beginning of the year	116,204	175
Cash at end of the year	499,246	116,204
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:	'	'
Interest paid	0	0
Income tax paid	0	0
NON CASH FINANCING AND INVESTING ACTIVITIES:	'	'
Issuance of common stock for acquisition of CNS	0	3,100,000
Issuance of common stock for acquisition of PSI	0	4,105,000
Issuance of common stock for convertible notes conversion	136,000	0
Forgiveness of debt by stockholder recorded as contributed capital	25,000	25,000
Issuance of common stock for accrued interest	$1,250	$0

Organization_and_Operations

Organization and Operations	12 Months Ended
Organization and Operations	Sep. 30, 2013
Organization and Operations	'
Organization and Operations	'
	Note 1 - Organization and Operations

	Wellness Center USA, Inc.

	Wellness Center USA, Inc. ("WCUI" or the “Company”) was incorporated in June, 2010 under the laws of the State of Nevada. The Company initially engages in online sports and nutrition supplements marketing and distribution. Upon consummation of the share exchange agreements with CNS-Wellness Florida, LLC and Psoria-Shield Inc. the Company currently operates in three (3) business segments (i) Nutritional supplement sales; (ii) treatment of brain-based behavioral health disorders; and (iii) distribution of targeted Ultra Violet ("UV") phototherapy devices for dermatology.

	Acquisition of CNS-Wellness Florida, LLC

	On May 30, 2012, the Company entered into an Exchange Agreement (“Exchange Agreement”) to acquire all of the limited liability company interests in CNS-Wellness Florida, LLC (“CNS”), a Tampa, Florida-based cognitive neuroscience company specializing in the treatment of brain-based behavioral health disorders including developmental, emotional and stress-related problems.

	On August 2, 2012, the Company consummated the Exchange Agreement and acquired all of the issued and outstanding limited liability company interests in CNS for and in consideration of the issuance of 7.3 million shares of the Company’s common stock pursuant to the Exchange Agreement. The 7.3 million common shares issued in connection with the share exchange represented 32.2% of the 22,704,773 shares of issued and outstanding common stock of the Company as of the closing date of the share exchange under the Exchange Agreement. CNS is now operated as a wholly-owned subsidiary of the Company.

	CNS Wellness Florida, LLC, the Successor of Cognitive Neuro Sciences, Inc.

	Cognitive Neuro Sciences, Inc., (the ''CNS Predecessor") was incorporated on March 14, 2006 under the laws of the State of Florida. The CNS Predecessor specialized in the treatment of brain-based behavioral health disorders including developmental, emotional and stress-related problems. On May 26, 2009, the stockholders of CNS Predecessor decided to dissolve CNS Predecessor and form a Limited Liability Company (“LLC”) to carry on the business of CNS Predecessor.

	CNS Wellness Florida, LLC (“CNS”) was formed on May 26, 2009 under the laws of the State of Florida. The sole purpose of CNS was to carry on the business of CNS Predecessor in the form of an LLC. The assets and liabilities of CNS Predecessor were carried forward to CNS and recorded at the historical cost on the date of conversion.

	Acquisition of Psoria-Shield Inc.

	On June 21, 2012, the Company entered into an Exchange Agreement (“Exchange Agreement”) to acquire all of the issued and outstanding shares of capital stock in Psoria-Shield Inc. (“PSI”), a Tampa, Florida-based developer and manufacturer of targeted Ultra Violet ("UV") phototherapy devices for the treatment of skin diseases, for and in consideration of the issuance of 7,686,797 shares of common stock in the Company.

	On August 24, 2012, the Company consummated the share exchange and acquired all of the issued and outstanding shares of stock in PSI for and in consideration of the issuance of 7,686,797 shares of its common stock pursuant to the Exchange Agreement. The 7,686,797 common shares issued in connection with the share exchange represented 25.3% of the 30,391,570 shares of issued and outstanding common stock of the Company as of the closing date of the share exchange under the Exchange Agreement. PSI is now operated as a wholly-owned subsidiary of the Company.

	Psoria-Shield Inc.

	Psoria-Shield Inc. (“PSI”) was incorporated on June 17, 2009 under the laws of the State of Florida. PSI engages in the business of research and development, manufacturing, and marketing and distribution of Ultra Violet ("UV") phototherapy devices for the treatment of skin diseases.

Summary_of_Significant_Account

Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2013

Summary of Significant Accounting Policies

Note 2 - Significant and Critical Accounting Policies and Practices

The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.

Basis of Presentation

The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Fiscal Year End

The Company elected September 30^th as its fiscal year end date upon its formation.

Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).

Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:

(i) Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

(ii) Allowance for doubtful accounts: Management’s estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; and general economic conditions that may affect a client’s ability to pay. The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole.

(iii) Fair value of long-lived assets: Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.

(iv) Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.

(v) Estimates and assumptions used in valuation of equity instruments: Management estimates expected term of share options and similar instruments, expected volatility of the Company’s common shares and the method used to estimate it, expected annual rate of quarterly dividends, and risk free rate(s) to value share options and similar instruments.

These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.

Actual results could differ from those estimates.

Principles of Consolidation

The Company applies the guidance of Topic 810 “Consolidation” of the FASB Accounting Standards Codification ("ASC") to determine whether and how to consolidate another entity. Pursuant to ASC Paragraph 810-10-15-10 all majority-owned subsidiaries—all entities in which a parent has a controlling financial interest—shall be consolidated except (1) when control does not rest with the parent, the majority owner; (2) if the parent is a broker-dealer within the scope of Topic 940 and control is likely to be temporary; (3) consolidation by an investment company within the scope of Topic 946 of a non-investment-company investee. Pursuant to ASC Paragraph 810-10-15-8 the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than 50 percent of the outstanding voting shares of another entity is a condition pointing toward consolidation. The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders, or by court decree. The Company consolidates all less-than-majority-owned subsidiaries, if any, in which the parent’s power to control exists.

The Company's consolidated subsidiaries and/or entities are as follows:

Name of consolidated

State or other jurisdiction of

Date of incorporation

Attributable interest

subsidiary or entity

incorporation or organization

or formation

(date of acquisition,

if applicable)

CNS Wellness Florida, LLC

The State of Florida

26-May-09

100%

(August 2, 2012)

Psoria-Shield Inc.

The State of Florida

17-Jun-09

100%

(August 24, 2012)

The consolidated financial statements include all accounts of the Company as of September 30, 2013 and 2012 and for the reporting periods then ended, all accounts of CNS and PSI as of September 30, 2013 and 2012 and for the reporting period ended September 30, 2013 and for the period from their respective dates of acquisition through September 30, 2012.

All inter-company balances and transactions have been eliminated.

Reclassification

Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported losses.

Business Combinations

The Company applies Topic 805 “Business Combinations” of the FASB Accounting Standards Codification (formerly Statement of Financial Accounting Standards No. 141 (R) “Business Combinations” (“SFAS No. 141(R)”)) for transactions that represent business combinations to be accounted for under the acquisition method. Pursuant to ASC Paragraph 805-10-25-1 in order for a transaction or other event to be considered as a business combination it is required that the assets acquired and liabilities assumed constitute a business. Upon determination of transactions representing business combinations the Company then (i) identifies the accounting acquirer; (ii) identifies and estimates the fair value of the identifiable tangible and intangible assets acquired, separately from goodwill; (iii) estimates the business enterprise value of the acquired entities; (iv) allocates the purchase price of acquired entities to the tangible and intangible assets acquired and liabilities assumed, based on their estimated fair values at the date of acquisition. The excess of the liabilities assumed and the purchase price over the assets acquired was recorded as goodwill and the excess of the assets acquired over the liabilities assumed and the purchase price was recorded as a gain from bargain purchase.

Identification of the Accounting Acquirer

The Company used the existence of a controlling financial interest to identify the acquirer—the entity that obtains control of the acquiree in accordance with ASC paragraph 805-20-25-5 and identifies the acquisition date, which is the date on which it obtains control of the acquiree in accordance with ASC paragraph 805-20-25-6. The date on which the acquirer obtains control of the acquiree generally is the date on which the acquirer legally transfers the consideration, acquires the assets, and assumes the liabilities of the acquiree—the closing date.

Intangible Assets Identification, Estimated Fair Value and Useful Lives

In accordance with ASC Section 805-20-25 as of the acquisition date, the acquirer shall recognize, separately from goodwill, the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree. Recognition of identifiable assets acquired and liabilities assumed is subject to the conditions specified in ASC paragraphs 805-20-25-2 through 25-3.

The recognized intangible assets of the acquiree were valued through the use of the market, income and/or cost approach, as appropriate. The Company utilizes the income approach on a debt-free basis to estimate the fair value of the identifiable assets acquired in the acquiree at the date of acquisition with the assistance of the third party valuation firm. This method eliminates the effect of how the business is presently financed and provides an indication of the value of the total invested capital of the Company or its business enterprise value.

Business Enterprise Valuation

The Company utilizes the income approach – discounted cash flows method to estimate the business enterprise value with the assistance of the third party valuation firm. The income approach considers a given company's future sales, net cash flow and growth potential. In valuing the business enterprise value of business acquired, the Company forecasted sales and net cash flow for the acquiree for five (5) years into the future and used a discounted net cash flow method to determine a value indication of the total invested capital of the acquiree. The basic method of forecasting involves using past experience to forecast the future. The next step was to discount these projected net cash flows to their present values. One of the key elements of the income approach is the discount rate used to discount the projected cash flows to their present values. Determining an appropriate discount rate is one of the more difficult parts of the valuation process. The applicable rate of return or discount rate, the rate investors in closely-held companies require as a condition of acquisition, varies from time to time, depending on economic and other conditions. The discount rate is determined after considering the overall risk of the investment, which includes: (1) operating and financial risk in the business enterprise or asset; (2) current and projected profitability and growth; (3) risk of the respective industry; and (4) the equity risk premium relative to Treasury bonds. The discount rate is also affected by an analyst's judgment regarding the credibility of the income projections. The discount rate rises as the projections become increasingly optimistic, or falls as the degree of certainty increases.

Inherent Risk in the Estimates

Management makes estimates of fair values based upon assumptions believed to be reasonable. These estimates are based on historical experience and information obtained from the management of the acquired companies. Critical estimates in valuing certain of the intangible assets include but are not limited to: future expected cash flows from revenues, customer relationships, key management and market positions, assumptions about the period of time the acquired trade names will continue to be used in the Company’s combined portfolio of products and/or services, and discount rates used to establish fair value. These estimates are inherently uncertain and unpredictable. Assumptions may be incomplete or inaccurate, and unanticipated events and circumstances may occur which may affect the accuracy or validity of such assumptions, estimates or actual results.

Fair Value of Financial Instruments

The Company follows paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments and paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 1

Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2

Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3

Pricing inputs that are generally observable inputs and not corroborated by market data.

Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.

The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts payable and accrued expenses approximate their fair values because of the short maturity of these instruments.

The Company’s convertible notes payable and note payable approximate the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at September 30, 2013 and 2012.

Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

Carrying Value, Recoverability and Impairment of Long-Lived Assets

The Company has adopted paragraph 360-10-35-17 of the FASB Accounting Standards Codification for its long-lived assets. The Company’s long-lived assets, which include property and equipment, intangible assets other than goodwill, goodwill, and website development costs, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.

The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets. Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.

The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.

The impairment charges, if any, is included in operating expenses in the accompanying statements of operations.

Cash Equivalents

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.

Accounts Receivable and Allowance for Doubtful Accounts

Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts. The Company follows paragraph 310-10-50-9 of the FASB Accounting Standards Codification to estimate the allowance for doubtful accounts. The Company performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and general economic conditions that may affect a client’s ability to pay.

Pursuant to paragraph 310-10-50-2 of the FASB Accounting Standards Codification account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company has adopted paragraph 310-10-50-6 of the FASB Accounting Standards Codification and determine when receivables are past due or delinquent based on how recently payments have been received.

Outstanding account balances are reviewed individually for collectability. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. Bad debt expense is included in general and administrative expenses, if any.

There was no allowance for doubtful accounts at September 30, 2013 or 2012, or bad debt expense for the reporting period ended September 30, 2013 or 2012.

The Company does not have any off-balance-sheet credit exposure to its customers at September 30, 2013 or 2012.

Property and Equipment

Property and equipment is recorded at cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs are charged to operations as incurred. Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:

Estimated Useful Life (Years)

Auto

Computer equipment

Furniture and fixture

Leasehold improvement

Medical and office equipment

Software

(*) Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter.

Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.

Leases

Lease agreements are evaluated to determine whether they are capital leases or operating leases in accordance with paragraph 840-10-25-1 of the FASB Accounting Standards Codification (“Paragraph 840-10-25-1”). Pursuant to Paragraph 840-10-25-1 A lessee and a lessor shall consider whether a lease meets any of the following four criteria as part of classifying the lease at its inception under the guidance in the Lessees Subsection of this Section (for the lessee) and the Lessors Subsection of this Section (for the lessor): a. Transfer of ownership. The lease transfers ownership of the property to the lessee by the end of the lease term. This criterion is met in situations in which the lease agreement provides for the transfer of title at or shortly after the end of the lease term in exchange for the payment of a nominal fee, for example, the minimum required by statutory regulation to transfer title. b. Bargain purchase option. The lease contains a bargain purchase option. c. Lease term. The lease term is equal to 75 percent or more of the estimated economic life of the leased property. d. Minimum lease payments. The present value at the beginning of the lease term of the minimum lease payments, excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, including any profit thereon, equals or exceeds 90 percent of the excess of the fair value of the leased property to the lessor at lease inception over any related investment tax credit retained by the lessor and expected to be realized by the lessor. In accordance with paragraphs 840-10-25-29 and 840-10-25-30, if at its inception a lease meets any of the four lease classification criteria in Paragraph 840-10-25-1, the lease shall be classified by the lessee as a capital lease; and if none of the four criteria in Paragraph 840-10-25-1 are met, the lease shall be classified by the lessee as an operating lease. Pursuant to Paragraph 840-10-25-31 a lessee shall compute the present value of the minimum lease payments using the lessee's incremental borrowing rate unless both of the following conditions are met, in which circumstance the lessee shall use the implicit rate: a. It is practicable for the lessee to learn the implicit rate computed by the lessor. b. The implicit rate computed by the lessor is less than the lessee's incremental borrowing rate. Capital lease assets are depreciated on a straight line method, over the capital lease assets estimated useful lives consistent with the Company’s normal depreciation policy for tangible fixed assets. Interest charges are expensed over the period of the lease in relation to the carrying value of the capital lease obligation.

Operating leases primarily relate to the Company’s leases of office spaces. When the terms of an operating lease include tenant improvement allowances, periods of free rent, rent concessions, and/or rent escalation amounts, the Company establishes a deferred rent liability for the difference between the scheduled rent payment and the straight-line rent expense recognized, which is amortized over the underlying lease term on a straight-line basis as a reduction of rent expense.

Intangible Assets Other Than Goodwill

The Company has adopted Subtopic 350-30 of the FASB Accounting Standards Codification for intangible assets other than goodwill. Under the requirements, the Company amortizes the acquisition costs of intangible assets other than goodwill on a straight-line basis over their estimated useful lives, the terms of the exclusive licenses and/or agreements, or the terms of legal lives of the patents, whichever is shorter. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.

Goodwill

The Company follows Subtopic 350-20 of the FASB Accounting Standards Codification for goodwill. Goodwill represents the excess of the cost of an acquired entity over the fair value of the net assets at the date of acquisition. Under paragraph 350-20-35-1 of the FASB Accounting Standards Codification, goodwill acquired in a business combination with indefinite useful lives are not amortized; rather, goodwill is tested for impairment annually or more frequently if events or changes in circumstances indicate the asset might be impaired.

Website Development Costs

The Company has adopted Subtopic 350-50 of the FASB Accounting Standards Codification for website development costs. Under the requirements of Sections 350-50-15 and 350-50-25, the Company capitalizes costs incurred to develop a website as website development costs, which are amortized on a straight-line basis over the estimated useful lives of three (3) years. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.

Customer Deposits

Customer deposits primarily represent amounts received from customers for future delivery of products, which are fully or partially refundable depending upon the terms and conditions of the sales agreements.

Related Parties

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Pursuant to Section 850-10-20 the Related parties include a. affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

Product Warranty

The Company estimates future costs of warranty obligations in accordance with ASC 460-10, which requires an entity to disclose and recognize a liability for the fair value of the obligation it assumes upon issuance of a warranty. The Company warrants most of its products for a specific period of time, usually 12 months, against material defects. The Company provides for the estimated future costs of warranty obligations in cost of revenues when the related revenues are recognized. The accrued warranty costs represent the best estimate at the time of sale of the total costs that the Company will incur to repair or replace product parts that fail while still under warranty. The amount of the accrued estimated warranty costs obligation for established products is primarily based on historical experience as to product failures adjusted for current information on repair costs. For new products, estimates include the historical experience of similar products, as well as reasonable allowance for warranty expenses associated with new products. On a quarterly basis, the Company reviews the accrued warranty costs and updates the historical warranty cost trends, if required.

Commitment and Contingencies

The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.

Revenue Recognition

The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. In addition to the aforementioned general policy, the following are the specific revenue recognition policies for each major category of revenue:

(i) Sale of products: The Company derives its revenues from sales contracts with customers with revenues being generated upon the shipment of merchandise. Persuasive evidence of an arrangement is demonstrated via sales invoice or contract; product delivery is evidenced by warehouse shipping log as well as a signed bill of lading from the vessel or rail company and title transfers upon shipment, based on free on board (“FOB”) warehouse terms; the sales price to the customer is fixed upon acceptance of the signed purchase order or contract and there is no separate sales rebate, discount, or volume incentive. When the Company recognizes revenue, no provisions are made for returns because, historically, there have been very few sales returns and adjustments that have impacted the ultimate collection of revenues.

(ii) Patient Services: The Company derives its revenues from the patient services it provides. Deferred revenues are recorded at the time patients pay prior to services being rendered. The Company recognizes revenues as services are provided, which typically is over a period of three (3) to five (5) months. The Company’s clients sign a contract prior to any service. Clients who wish to pay for the full package in advance receive a discount ranging from 10% to 15% depending on the package of the services chosen. In the majority of cases, payments are collected before all services are rendered. The client signs an agreement stating that they are required to complete treatment within one (1) year or remaining unused treatments are forfeited. In addition, the contract stipulates that if the client does not appear for treatment for a period of six (6) consecutive months, their package is placed into abandonment. In such a case the Company retains all payments and is able to pursue any balances.

Shipping and Handling Costs

The Company accounts for shipping and handling fees in accordance with paragraph 605-45-45-19 of the FASB Accounting Standards Codification. While amounts charged to customers for shipping products are included in revenues, the related costs are classified in cost of goods sold as incurred.

Stock-Based Compensation for Obtaining Employee Services

The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If shares of the Company are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.

The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows:

Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding. Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments. Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term =(vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.

Expected volatility of the entity’s shares and the method used to estimate it. Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index. The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility. If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.

Expected annual rate of quarterly dividends. An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends. The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.

Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used. The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments.

The Company’s policy is to recognize compensation cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.

Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services

The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”).

Pursuant to ASC Section 505-50-30, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur. If shares of the Company are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.

The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows:

Expected term of share options and similar instruments: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments. The Company uses historical data to estimate holder’s expected exercise behavior. If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.

Pursuant to ASC paragraph 505-50-25-7, if fully vested, non-forfeitable equity instruments are issued at the date the grantor and grantee enter into an agreement for goods or services (no specific performance is required by the grantee to retain those equity instruments), then, because of the elimination of any obligation on the part of the counterparty to earn the equity instruments, a measurement date has been reached. A grantor shall recognize the equity instruments when they are issued (in most cases, when the agreement is entered into). Whether the corresponding cost is an immediate expense or a prepaid asset (or whether the debit should be characterized as contra-equity under the requirements of paragraph 505-50-45-1) depends on the specific facts and circumstances. Pursuant to ASC paragraph 505-50-45-1, a grantor may conclude that an asset (other than a note or a receivable) has been received in return for fully vested, non-forfeitable equity instruments that are issued at the date the grantor and grantee enter into an agreement for goods or services (and no specific performance is required by the grantee in order to retain those equity instruments). Such an asset shall not be displayed as contra-equity by the grantor of the equity instruments. The transferability (or lack thereof) of the equity instruments shall not affect the balance sheet display of the asset. This guidance is limited to transactions in which equity instruments are transferred to other than employees in exchange for goods or services. Section 505-50-30 provides guidance on the determination of the measurement date for transactions that are within the scope of this Subtopic.

Pursuant to Paragraphs 505-50-25-8 and 505-50-25-9, an entity may grant fully vested, non-forfeitable equity instruments that are exercisable by the grantee only after a specified period of time if the terms of the agreement provide for earlier exercisability if the grantee achieves specified performance conditions. Any measured cost of the transaction shall be recognized in the same period(s) and in the same manner as if the entity had paid cash for the goods or services or used cash rebates as a sales discount instead of paying with, or using, the equity instruments. A recognized asset, expense, or sales discount shall not be reversed if a stock option that the counterparty has the right to exercise expires unexercised.

Pursuant to ASC paragraph 505-50-30-S99-1, if the Company receives a right to receive future services in exchange for unvested, forfeitable equity instruments, those equity instruments are treated as unissued for accounting purposes until the future services are received (that is, the instruments are not considered issued until they vest). Consequently, there would be no recognition at the measurement date and no entry should be recorded.

Income Tax Provision

The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income and Comprehensive Income in the period that includes the enactment date.

The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.

The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.

Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.

Uncertain Tax Positions

The Company did not take any uncertain tax positions and had no adjustments to unrecognized income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the reporting period ended September 30, 2013 or 2012.

Net Income (Loss) per Common Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through stock options and warrants.

The following table shows the number of potentially outstanding dilutive common shares excluded from the diluted net income (loss) per common share calculation as they were anti-dilutive:

Potentially Outstanding Dilutive Common Shares

For the Reporting Period Ended

30-Sep-13

30-Sep-12

Convertible Notes Payable Shares and Related Warrant Shares

Convertible note payable of $58,000 issued on August 17, 2012 convertible to common shares at $0.30 per share. The note was converted on September 27, 2013.

193,334

Warrants issuable, contingent upon conversion of convertible note payable of $58,000, issued on August 17, 2012 with an exercise price of $0.45 per share. The Warrant issued in connection with convertible note conversion on September 27, 2013

193,334

Warrants issuable, contingent upon conversion of convertible note payable of $50,000, issued on October 11, 2012 with an exercise price of $0.45 per share. The Warrant issued in connection with convertible note conversion on September 27, 2013

166,666

Warrants issuable, contingent upon conversion of convertible note payable of $8,000, issued on February 8, 2013 with an exercise price of $0.45 per share. The Warrant issued in connection with convertible note conversion on September 27, 2013

26,667

Warrants issuable, contingent upon conversion of convertible note payable of $20,000, issued on June 28, 2013 with an exercise price of $0.45 per share. The Warrant issued in connection with convertible note conversion on September 27, 2013

66,667

Sub-total: convertible notes payable shares and related warrant shares

453,334

386,668

Stock Option Shares

Stock options issued in June, 2010 to the founder of the Company upon formation with an exercise price of $0.01 per share expiring five (5) years from the date of issuance

1,600,000

Stock options issued on November 30, 2010 to the members of the board of directors of the Company with an exercise price of $0.01 per share expiring five (5) years from the date of issuance

200,000

Stock options issued on March 13, 2012 to a consultant with an exercise price of $0.44 per share expiring five (5) years from the date of issuance

50,000

Stock options issued on August 24, 2012 for conversion of PSI stock options originally issued on December 20, 2010 with an exercise price of $1.00 per share expiring ten (10) years from the date of original issuance upon acquisition of PSI

750,000

Stock options issued on August 24, 2012 for conversion of PSI stock options originally issued on February 22, 2012 with an exercise price of $2.00 per share expiring ten (10) years from the date of original issuance upon acquisition of PSI

650,000

Stock options issued on September 6, 2013 to the advisory board member of the Company with an exercise price of $0.75 per share expiring five (5) years from the date of issuance

10,000

Sub-total: Stock option shares

3,260,000

3,250,000

Warrant Shares

Warrants issued on November 10, 2010 to investors in connection with the Company’s November 10, 2010 equity financing with an exercise price of $0.01 per share expiring five (5) years from the date of issuance

1,600,000

Remaining unexercised warrants originally issued on November 30, 2010 to investors with an exercise price of $0.01 per share expiring five (5) years from the date of issuance

2,434,334

4,478,334

Warrants issued on November 30, 2010 for services with an exercise price of $0.01 per share expiring five (5) years from the date of issuance

375,000

Warrants issued on March 8, 2012 to an investor with an exercise price of $0.50 per share expiring five (5) years from the date of issuance

190,000

Warrants issued on March 15, 2012 to an investor with an exercise price of $0.75 per share expiring five (5) years from the date of issuance

75,000

Warrants issued on April 19, 2012 to an investor with an exercise price of $1.65 per share expiring five (5) years from the date of issuance

14,545

Warrants issued on May 9, 2012 to an investor with an exercise price of $2.16 per share expiring five (5) years from the date of issuance

9,091

Warrants issued on May 14, 2012 to investors with an exercise price of $2.25 per share expiring five (5) years from the date of issuance

18,182

Warrants issued between May 21 and 25, 2012 to investors with an exercise price of $2.31 per share expiring five (5) years from the date of issuance

112,955

Remaining unexercised warrants originally issued on September 25, 2012 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance

236,666

Warrants issued on December 19, 2012 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance

520,999

Warrants issued on February 27, 2013 and March 17, 2013 for services with an exercise price of $0.30 per share expiring five (5) years from the date of issuance

700,000

Warrants issued on March 18, 2013 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance

3,096,603

Warrants issued on April 18, 2013 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance

601,668

Warrants issued on May 9, 2013 to investors with an exercise price of $1.00 per share expiring five (5) years from the date of issuance

40,000

Warrants issued on August 15, 2013 to investors with an exercise price of $0.75 per share expiring five (5) years from the date of issuance

4,121,250

Warrants issued on September 29, 2013 to an investor with an exercise price of $0.45 per share expiring five (5) years from the date of issuance

250,000

Sub-total: Warrant shares

14,396,293

7,209,774

Total potentially outstanding dilutive common shares

18,109,627

10,846,442

Cash Flows Reporting

The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.

Segment Information

The Company follows Topic 280 of the FASB Accounting Standards Codification for segment reporting. Pursuant to Paragraph 280-10-50-1 an operating segment is a component of a public entity that has all of the following characteristics: a. It engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same public entity). b. Its operating results are regularly reviewed by the public entity's chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance. c. Its discrete financial information is available. In accordance with Paragraph 280-10-50-5 the term chief operating decision maker identifies a function, not necessarily a manager with a specific title. That function is to allocate resources to and assess the performance of the segments of a public entity. Often the chief operating decision maker of a public entity is its chief executive officer or chief operating officer, but it may be a group consisting of, for example, the public entity's president, executive vice presidents, and others. Pursuant to Paragraph 280-10-50-10 a public entity shall report separately information about each operating segment that meets both of the following criteria: a. Has been identified in accordance with paragraphs 280-10-50-1 and 280-10-50-3 through 50-9 or results from aggregating two or more of those segments in accordance with the following paragraph; and b. Exceeds the quantitative thresholds in paragraph 280-10-50-12. In accordance with Paragraph 280-10-50-12 a public entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: a. Its reported revenue, including both sales to external customers and intersegment sales or transfers, is 10 percent or more of the combined revenue, internal and external, of all operating segments. b. The absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount, of either: 1. the combined reported profit of all operating segments that did not report a loss, or 2. The combined reported loss of all operating segments that did report a loss. c. Its assets are 10 percent or more of the combined assets of all operating segments. Pursuant to Paragraphs 280-10-50-22 and 280-10-50-29, a public entity shall report a measure of profit or loss and total assets for each reportable segment and provide an explanation of the measurements of segment profit or loss and segment assets for each reportable segment. At a minimum, a public entity shall disclose all of the following: a. The basis of accounting for any transactions between reportable segments. b. The nature of any differences between the measurements of the reportable segments' profits or losses and the public entity's consolidated income (loss) before income tax provision, extraordinary items, and discontinued operations (if not apparent from the reconciliations described in paragraphs 280-10-50-30 through 50-31). c. The nature of any differences between the measurements of the reportable segments’ assets and the public entity's consolidated assets (if not apparent from the reconciliations described in paragraphs 280-10-50-30 through 50-31). d. The nature of any changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit or loss. e. The nature and effect of any asymmetrical allocations to reportable segments.

Subsequent Events

The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

Recently Issued Accounting Pronouncements

In February 2013, the FASB issued ASU No. 2013-02, "Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." The ASU adds new disclosure requirements for items reclassified out of accumulated other comprehensive income by component and their corresponding effect on net income. The ASU is effective for public entities for fiscal years beginning after December 15, 2013.

In February 2013, the Financial Accounting Standards Board, or FASB, issued ASU No. 2013-04, "Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for which the Total Amount of the Obligation Is Fixed at the Reporting Date." This ASU addresses the recognition, measurement, and disclosure of certain obligations resulting from joint and several arrangements including debt arrangements, other contractual obligations, and settled litigation and judicial rulings. The ASU is effective for public entities for fiscal years, and interim periods within those years, beginning after December 15, 2013.

In March 2013, the FASB issued ASU No. 2013-05, "Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity." This ASU addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. The guidance outlines the events when cumulative translation adjustments should be released into net income and is intended by FASB to eliminate some disparity in current accounting practice. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013.

In March 2013, the FASB issued ASU 2013-07, “Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting.” The amendments require an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent. Liquidation is imminent when the likelihood is remote that the entity will return from liquidation and either (a) a plan for liquidation is approved by the person or persons with the authority to make such a plan effective and the likelihood is remote that the execution of the plan will be blocked by other parties or (b) a plan for liquidation is being imposed by other forces (for example, involuntary bankruptcy). If a plan for liquidation was specified in the entity’s governing documents from the entity’s inception (for example, limited-life entities), the entity should apply the liquidation basis of accounting only if the approved plan for liquidation differs from the plan for liquidation that was specified at the entity’s inception. The amendments require financial statements prepared using the liquidation basis of accounting to present relevant information about an entity’s expected resources in liquidation by measuring and presenting assets at the amount of the expected cash proceeds from liquidation. The entity should include in its presentation of assets any items it had not previously recognized under U.S. GAAP but that it expects to either sell in liquidation or use in settling liabilities (for example, trademarks). The amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. Entities should apply the requirements prospectively from the day that liquidation becomes imminent. Early adoption is permitted.

Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Going_Concern

Going Concern	12 Months Ended
Going Concern	Sep. 30, 2013
Going Concern	'
Going Concern	'
	Note 3 – Going Concern

	The consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

	As reflected in the consolidated financial statements, the Company had an accumulated deficit at September 30, 2013, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

	The Company is attempting to further implement its business plan and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations. While the Company believes in the viability of its strategy to further implement its business plan and generate sufficient revenue and in its ability to raise additional funds by way of a public or private offering, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.

	The consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Business_Acquisitions

Business Acquisitions	12 Months Ended
Business Acquisitions	Sep. 30, 2013
Business Acquisitions	'
Business Acquisitions	'
	Note 4 - Business Acquisitions

	(i) Acquisition of CNS Wellness Florida, LLC

	On August 2, 2012, the Company consummated the Exchange Agreement and acquired all of the issued and outstanding limited liability company interests in CNS for and in consideration of the issuance of 7.3 million shares of the Company’s common stock pursuant to the Exchange Agreement. The 7.3 million common shares issued in connection with the share exchange represented 32.2% of the 22,704,773 shares of issued and outstanding common stock of the Company as of the closing date of the share exchange under the Exchange Agreement. CNS is now operated as a wholly-owned subsidiary of the Company.

	Identification of the Accounting Acquirer

	The Company used the existence of a controlling financial interest to identify the acquirer—the entity that obtains control of the acquiree in accordance with ASC paragraph 805-20-25-5 and identifies the acquisition date, which is the date on which it obtains control of the acquiree in accordance with ASC paragraph 805-20-25-6. The management of the Company specifically addressed (i) the ownership interest of each party after the acquisition; (ii) the members of the board of directors from both companies; and (iii) senior management from both companies and determined that Wellness Center USA, Inc. was the accounting acquirer for the merger between Wellness Center USA, Inc. and CNS Wellness Florida, LLC.

	The specific control factors considered to determine which entity was the accounting acquirer are as follows:

	(i) The ownership interest of each party after the acquisition

	WCUI's common shares issued and outstanding prior to CNS acquisition			15,367,273			67.8	%

	WCUI's common shares issued to the members of CNS for the acquisition of all of the issued and outstanding limited liability company interests in CNS upon acquisition of CNS			7,300,000			32.2	%

				22,667,273			100	%

	(ii) The members of the board of directors from both companies

	The members of the board of directors from WCUI prior to CNS acquisition			3			60	%

	The members of the board of directors from CNS upon acquisition of CNS			2			40	%

				5			100	%

	(iii) Senior management from both companies

	Senior management from WCUI prior to CNS acquisition			1			100	%

	Senior management from CNS upon acquisition of CNS			-			-	%

				1			100	%



	Intangible Assets Identification, Estimated Fair Value and Useful Lives

	With the assistance of the third party valuation firm, the Company identified certain separate recognizable intangible assets that possessed economic value, estimated their fair values and related useful lives of CNS at the date of acquisition as follows:

		Estimated Useful Life (Years)					2-Aug-12

	Trademark/Trade Name	9					$	110,000

	Acquired Technology	20						325,000

	Non-Competition Agreement	3						120,000

	Total Recognized Intangible Assets						$	555,000

	Business Enterprise Valuation

	With the assistance of the third party valuation firm, the Company estimated the indicated value of the total invested operating capital of CNS at the date of acquisition utilizing the income approach – discounted cash flows method, was $3,100,000, as follows:

							2-Aug-12

	Present Value of Debt-Free Net Cash Flow - Forecast Period						$	807,921

	Present Value of Debt-Free Net Cash Flow - Residual Period							2,287,246

	Present Value of Debt-Free Net Cash Flow – Total							3,095,167

Value Indication Income Approach - Discounted Net Cash Flow Method (Rounded)						$	3,100,000


Allocation of Purchase Price

The purchase price of CNS has been allocated to the tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest in CNS based on their estimated fair values at the date of acquisition as follows:

			Book Value			Fair Value Adjustment			Fair Market Value

Cash			$	11,713		$	-		$	11,713

Property and equipment				18,459						18,459

Trademark				-			110,000			110,000

Acquired technology				-			325,000			325,000

Non-compete agreements				-			120,000			120,000

Goodwill				323,045			2,545,000			2,868,045

Security deposits				36,939						36,939

Accounts payable				(41,957	)					(41,957	)

Accrued interest - related party				(3,516	)					(3,516	)

Credit cards payable				(66,008	)					(66,008	)

Payroll liability				(2,709	)					(2,709	)

Current portion of deferred rent				(11,363	)					(11,363	)

Advances from related parties				(196,208	)					(196,208	)

Note payable - related party				(37,139	)					(37,139	)

Deferred rent, net of current portion				(31,256	)					(31,256	)

Total				-			3,100,000			3,100,000

Non-controlling interest				(-	)		-			(-	)

Purchase price			$	-		$	3,100,000		$	3,100,000

(ii) Acquisition of Psoria-Shield Inc.

On August 24, 2012, the Company consummated the share exchange and acquired all of the issued and outstanding shares of stock in PSI for and in consideration of the issuance of 7,686,797 shares of its common stock pursuant to the Exchange Agreement. The 7,686,797 common shares issued in connection with the share exchange represented 25.3% of the 30,354,570 shares of issued and outstanding common stock of the Company as of the closing date of the share exchange under the Exchange Agreement. PSI is now operated as a wholly-owned subsidiary of the Company.

Identification of the Accounting Acquirer

The Company used the existence of a controlling financial interest to identify the acquirer—the entity that obtains control of the acquiree in accordance with ASC paragraph 805-20-25-5 and identifies the acquisition date, which is the date on which it obtains control of the acquiree in accordance with ASC paragraph 805-20-25-6. The management of the Company specifically addressed (i) the ownership interest of each party after the acquisition; (ii) the members of the board of directors from both companies; and (iii) senior management from both companies and determined that Wellness Center USA, Inc. was the accounting acquirer for the merger between Wellness Center USA, Inc. and Psoria-Shield Inc.

The specific control factors considered to determine which entity was the accounting acquirer are as follows:

(i) The ownership interest of each party after the acquisition

WCUI's common shares issued and outstanding prior to PSI acquisition			22,667,273			74.7	%

WCUI's common shares issued to the stockholders of PSI for the acquisition of all of the issued and outstanding common stock of PSI upon acquisition of PSI			7,686,797			25.3	%

			30,354,070			100	%

(ii) The members of the board of directors from both companies

The members of the board of directors from WCUI prior to PSI acquisition			5			83.3	%

The members of the board of directors from PSI upon acquisition of PSI			1			16.7	%

			6			100	%

(iii) Senior management from both companies

Senior management from WCUI prior to PSI acquisition			1			100	%

Senior management from PSI upon acquisition of PSI			-			-	%

			1			100	%


Intangible Assets Identification, Estimated Fair Value and Useful Lives

With the assistance of the third party valuation firm, the Company identified certain separate recognizable intangible assets that possessed economic value, estimated their fair values and related useful lives of PSI at the date of acquisition as follows:

	Estimated Useful Life (Years)					24-Aug-12

Trademark - Psoria-Shield	7					$	210,000

Trademark - Psoria-Light	7						420,000

Acquired Technology	20						2,095,000

Non-Competition Agreement	4						120,000

Total Recognized Intangible Assets						$	2,845,000


Business Enterprise Valuation

With the assistance of the third party valuation firm, the Company estimated the indicated value of the total invested operating capital of PSI at the date of acquisition utilizing the income approach – discounted cash flows method, was $4,105,000, as follows:

						24-Aug-12

Present Value of Debt-Free Net Cash Flow - Forecast Period						$	2,205,360

Present Value of Debt-Free Net Cash Flow - Residual Period							1,899,261

Present Value of Debt-Free Net Cash Flow – Total							4,104,622

Value Indication Income Approach - Discounted Net Cash Flow Method (Rounded)						$	4,105,000


Allocation of Purchase Price

The purchase price of PSI has been allocated to the tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest in the PSI based on their estimated fair values at the date of acquisition as follows:

			Book Value			Fair Value Adjustment			Fair Market Value

Cash			$	11,413		$	-		$	11,413

Inventories				12,694						12,694

Property and equipment				80,956						80,956

Exclusive licenses				4,562						4,562

Trademark - Psoria-Shield				-			210,000			210,000

Trademark - Psoria-light				-			420,000			420,000

Acquired technology				-			2,095,000			2,095,000

Non-compete agreement				-			120,000			120,000

Goodwill				456,603			1,260,000			1,716,603

Security deposits				1,760						1,760

Accounts payable				(161,821	)					(161,821	)

Credit cards payable				(42,198	)					(42,198	)

Customer deposits				(25,000	)					(25,000	)

Accrued warranty				(9,600	)					(9,600	)

Current portion of long-term payable				(72,653	)					(72,653	)

Loan payable				(20,000	)					(20,000	)

Advances from stockholders				(233,994	)					(233,994	)

Total				-			4,105,000			4,105,000

Non-controlling interest				(-	)		-			(-	)

Purchase price			$	-		$	4,105,000		$	4,105,000

Property_and_Equipment

Property and Equipment	12 Months Ended
Property and Equipment	Sep. 30, 2013
Property and Equipment {1}	'
Property and Equipment	'
	Note 5 – Property and Equipment

	(i) Depreciation and Amortization Expense

	Depreciation and amortization expenses for the reporting period ended September 30, 2013 and 2012 was $33,367 and $9,645, respectively.

	(ii) Impairment

	The Company completed the annual impairment test of property and equipment and determined that there was no impairment as the fair value of property and equipment, substantially exceeded their carrying values at September 30, 2013.

Intangible_Assets_Other_Than_G

Intangible Assets Other Than Goodwill	12 Months Ended
Intangible Assets Other Than Goodwill	Sep. 30, 2013
Intangible Assets Other Than Goodwill	'
Intangible Assets Other Than Goodwill	'
	Note 6 – Intangible Assets Other Than Goodwill

	Exclusive License Agreements


	(i) Exclusive License Agreement for Provisional Patent No. 1 Signed on August 25, 2009


	Grant of License

	An exclusive license agreement ("Exclusive License Agreement") was made and entered into on August 25, 2009, by and among Scot L. Johnson ("Johnson"), Edwin T. Longo ("Longo", and together with Johnson collectively referred to herein as "Licensors"), and Psoria-Shield Inc. (“PSI” or "Licensee").

	Upon the execution of the Exclusive License Agreement, Licensee acquired, and Licensors granted to Licensee, for the duration of the License Term (as defined below), the sole and exclusive (including to the exclusion of Licensors), worldwide, paid-up, royalty-free right and license under the Licensed Patents, Know-how, Technical Data, and any Improvements as defined in the Exclusive License Agreement to develop, make, have made, use, sell, offer to sell, distribute, export, import, and otherwise commercialize the Licensed Product(s) in the Field. This license shall include the right of Licensee to grant sublicenses and distribution rights in the Field.

	Consideration for License

	As the sole and exclusive consideration for the rights and license granted in the Exclusive License Agreement, each of the Licensors received, on the date of signing, 3,000,000 shares of the common stock of the Licensee, or 6,000,000 shares of the Licensee in aggregate, which were valued at the stockholders’ cost basis of nil.

	License Term

	The term of the rights and license granted herein shall commence upon the date of signing of the Exclusive License Agreement and shall continue in effect in perpetuity unless and to the extent terminated as set forth in Sections 5.2 through 5.4 of the License Term of the Exclusive License Agreement.

	The License may be terminated at any time by the mutual written agreement of each of the Licensors and Licensee.


	(ii) Exclusive License Agreement for Provisional Patent No. 2 Signed on December 11, 2010


	Grant of License

	An exclusive license agreement ("Exclusive License Agreement") was made and entered into on December 11, 2010, by and between Scot L. Johnson ("Johnson" or referred to herein as "Licensor"), and Psoria-Shield Inc. (“PSI” or "Licensee").

	Upon the execution of the Exclusive License Agreement, Licensee acquired, and Licensor granted to Licensee, for the duration of the License Term (as defined below), the sole and exclusive (including to the exclusion of Licensor), worldwide, paid-up, royalty-free right and license under the Licensed Patents, Know-how, Technical Data, and any Improvements as defined in the Exclusive License Agreement to develop, make, have made, use, sell, offer to sell, distribute, export, import, and otherwise commercialize the Licensed Product(s) in the Field. This license shall include the right of Licensee to grant sublicenses and distribution rights in the Field.

	Consideration for License

	As the sole and exclusive consideration for the rights and license granted in the Exclusive License Agreement, the Licensor received, on the date of signing, 5,000 shares of the common stock of the Licensee, which was valued at the stockholder’s cost basis of $5,000.

	License Term

	The term of the rights and licenses granted herein shall commence upon the date of signing of the Exclusive License Agreement and shall continue in effect in perpetuity unless and to the extent terminated as set forth in Sections 5.2 through 5.4 of the License Term of the Exclusive License Agreement.

	The License may be terminated at any time by the mutual written agreement of each of the Licensors and Licensee.

	Summary of Exclusive Licenses

	Exclusive licenses, stated at cost, less accumulated amortization consisted of the following:

		Estimated Useful Life (Years)		30-Sep-13				30-Sep-12

	Exclusive licenses	18		$	5,000			$	5,000

	Less accumulated amortization				(688	)			(438	)

				$	4,312			$	4,562

	Amortization Expense

	Amortization expense for the reporting period ended September 30, 2013 and 2012 was $250 and $0, respectively.

	Acquired Technologies

	Acquired technologies, stated at cost, less accumulated amortization consisted of the following:

	Estimated Useful Life (Years)		30-Sep-13				30-Sep-12

CNS

Acquired technologies	20		$	325,000			$	325,000

Accumulated amortization				(18,956	)			(2,708	)

				306,044				322,292

PSI

Acquired technologies	20			2,095,000				2,095,000

Accumulated amortization				(113,477	)			(8,729	)

				1,981,527				2,086,271

Total

Acquired technologies				2,420,000				2,420,000

Accumulated amortization				(132,433	)			(11,437	)

			$	2,287,567			$	2,408,563

Amortization Expense

Amortization expense for the reporting period ended September 30, 2013 and 2012 was $120,996 and $11,437, respectively.

Non-compete Agreements

Non-compete agreements, stated at cost, less accumulated amortization consisted of the following:

	Estimated Useful Life (Years)		30-Sep-13				30-Sep-12

CNS

Non-Compete agreement	3		$	120,000			$	120,000

Accumulated amortization				(46,662	)			(6,666	)

				73,338				113,334

PSI

Non-Compete agreement	4			120,000				120,000

Accumulated amortization				(32,500	)			(2,500	)

				87,500				117,500

Total

Non-Compete agreements				240,000				240,000

Accumulated amortization				(79,162	)			(9,166	)

			$	160,838			$	230,834

Amortization Expense

Amortization expense for the reporting period ended September 30, 2013 and 2012 was $69,996 and $9,166, respectively.

Trademarks

Trademarks, stated at cost, less accumulated amortization consisted of the following:

	Estimated Useful Life (Years)		30-Sep-13				30-Sep-12

CNS

Trademark	7		$	110,000			$	110,000

Accumulated amortization				(14,266	)			(2,038	)

				95,734				107,962

PSI

Trademark - Psoria-Light	7			420,000				420,000

Accumulated amortization				(57,500	)			(5,000	)

				362,500				415,000

Trademark - Psoria-Shield	7			210,000				210,000

Accumulated amortization				(40,000	)			(2,500	)

				170,000				207,500

Total

Non-Compete agreements				740,000				740,000

Accumulated amortization				(111,766	)			(9,538	)

			$	628,234			$	730,462

Amortization Expense

Amortization expense for the reporting period ended September 30, 2013 and 2012 was $102,228 and $9,538, respectively.

Impairment

The Company completed the annual impairment test of intangible assets other than goodwill inclusive of acquired technologies, exclusive licenses, non-compete agreements and trademarks and determined that there was no impairment as the fair value of intangible assets other than goodwill inclusive of acquired technologies, exclusive licenses, non-compete agreements, and trademarks, substantially exceeded their carrying values at September 30, 2013.

GoodWill

GoodWill.	12 Months Ended
GoodWill.	Sep. 30, 2013
GoodWill:.	'
Goodwill.	'
	Note 7 – Goodwill

	Goodwill, stated at cost, less accumulated impairment, if any, consisted of the following:

		30-Sep-13			30-Sep-12

	Acquisition of CNS

	Goodwill	$	2,868,045		$	2,868,045

	Accumulated amortization		(-	)		(-	)

			2,868,045			2,868,045

	Acquisition of PSI

	Goodwill		1,716,603			1,716,603

	Accumulated amortization		(-	)		(-	)

			1,716,603			1,716,603

	Total

	Acquired technologies		4,584,648			4,584,648

	Accumulated amortization		(-	)		(-	)

		$	4,584,648		$	4,584,648

	Impairment

	The Company completed the annual impairment test of goodwill and determined that there was no impairment as the fair value of goodwill, substantially exceeded their carrying values at September 30, 2013.

Website_Development_Costs

Website Development Costs:	12 Months Ended
Website Development Costs:	Sep. 30, 2013
Website Development Costs:	'
Website Development Costs:	'
	Note 8 – Website Development Costs

	Website development costs, stated at cost, less accumulated amortization consisted of the following:

		Estimated Useful Life (Years)	30-Sep-13			30-Sep-12

	Website development costs	3	$	22,809		$	17,809

	Less accumulated amortization			(8,826	)		(2,898	)

			$	13,983		$	14,911

	(i) Amortization Expense

	Amortization expense for the reporting period ended September 30, 2013 and 2012 was $5,928 and $2,898, respectively.

	(ii) Impairment

	The Company completed the annual impairment test of website development costs and determined that there was no impairment as the fair value of website development costs, substantially exceeded their carrying values at September 30, 2013.

Convertible_Notes_Payable

Convertible Notes Payable	12 Months Ended
Convertible Notes Payable	Sep. 30, 2013
Convertible Notes Payable:	'
Convertible Notes Payable	'
	Note 9 – Convertible Notes Payable

	Convertible notes payable consisted of the following:

		30-Sep-13		30-Sep-12

	On August 17, 2012 WCUI issued a convertible promissory note, the note is non-interest bearing and due on demand. Pursuant to the terms and conditions of the note, the note holder has the option to convert all or any portion of the note amount to the Company’s common shares at $0.30 per share, and a warrant to purchase the same number of shares of common stock with an exercise price of $0.45 per share expiring five (5) years from the date of issuance. The note was converted into common stock on September 27, 2013.	$	-	$	58,000

		$	-	$	58,000

Related_Party_Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Sep. 30, 2013
Related party transactions	'
Related Party Transactions	'
	Note 10 – Related Party Transactions

	Related Parties

	Related parties with whom the Company had transactions are:

	Related Parties		Relationship

	Andrew J. Kandalepas		Chairman, CEO, significant stockholder and director

	CADserv Corporation		An entity owned and controlled by significant stockholder

	William A. Lambos, Ph.D.		Chief Cognitive Neuroscientist of CNS, significant stockholder and director

	Peter A. Hannouche		CEO and COO of CNS, significant stockholder and director

	Scot Johnson		President and Chief Executive Officer of PSI, significant stockholder and director

	Lux Dynamics LLC		An entity owned and controlled by the spouse of a significant stockholder

	Advances from Stockholders

	From time to time, stockholders of the Company advance funds to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and due on demand.

	Note Receivable – Chairman, President and CEO

			30-Sep-13				30-Sep-12

	On September 30, 2013 Chairman, President and CEO (“Maker”) hereby promises to pay to the order of Wellness Center USA, Inc., a Nevada corporation ("Lender"), having an address at 1014 E. Algonquin Road, Ste. 111, Schaumburg, Illinois 60173, the principal sum of Two Hundred Fifty Thousand Dollars and No/100 Dollars ($250,000), together with interest on the principal amount from time to time outstanding at the rate of seven percent (7.0%) per annum, in six quarterly payments of principal and accrued interest, beginning on April 1, 2014 and continuing on the first day of each calendar quarter thereafter, with all principal and interest to be paid in full on or before July 1, 2015 (the "Maturity Date"). After the Maturity Date, and in addition to the interest described above which is due on or prior to the Maturity Date, Maker shall pay interest on the balance of principal remaining unpaid during any such period at an annual rate equal to ten percent (10%) (the "Default Rate"). The interest accruing under this paragraph shall be immediately due and payable by Maker to, and shall be additional indebtedness evidenced by, this Note.		$	250,000			$	-

	Current maturity of note receivable - Chairman, President and CEO		$	(83,333	)		$	-

	Note receivable - Chairman, President and CEO, net of current maturity		$	166,667			$	-


	Note Payable – Related Party

			30-Sep-13				30-Sep-12

	On August 29, 2010 CNS issued a promissory note to a family member of a stockholder, then one of CNS' members to memorialize (i) the receipt of the funds in the amount of $37,139 and (ii) the terms of note. Pursuant to the terms, the note accrues simple interest of 5% per annum until the note is fully repaid. Interest has been computed as of the date of the receipt of the funds. The note is due on demand.		$	37,139			$	37,139

			$	37,139			$	37,139



	Long-Term Notes Payable – Officers

			30-Sep-13				30-Sep-12

	On August 2, 2012, upon the acquisition of CNS by WCUI, CNS memorialized the advances from the former member as a promissory note to the officer. Pursuant to the terms and conditions of the note, CNS promises to pay the officer the principal sum of $120,886.30 and the note accrues simple interest at 2% per annum, payable annually on each anniversary date of the Note. The entire principal balance together with any accrued but unpaid interest thereon is due August 2, 2015.

	Original amount		$	120,886			$	120,886

	Repayments from inception to date			(58,206	)			(-	)

	Remaining balance			62,680				120,886

	On August 2, 2012, upon the acquisition of CNS by WCUI, CNS memorialized the advances from the former member as a promissory note to the officer. Pursuant to the terms and conditions of the note, CNS promises to pay the officer the principal sum of $75,322.14 and the note accrues simple interest of 2%, per annum ,payable annually on each anniversary date of the Note. The entire principal balance together with any accrued but unpaid interest thereon is due August 2, 2015.

	Original amount			75,322				75,322

	Repayments from inception to date			(59,765	)			(900	)

Remaining balance			15,557				74,422

		$	78,237			$	195,308

Commitments_and_Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2013
Commitments and Contingencies {1}	'
Commitments and Contingencies	'
	Note 11 – Commitments and Contingencies

	Employment Agreements

	Employment Agreement - William A. Lambos

	On August 2, 2012, the Company entered into an employment agreement (the “Employment Agreement”) with William A. Lambos (the “Executive”). Under the Employment Agreement, the Company acquired from the Executive all of the Executive’s limited liability company membership interests in CNS-Wellness Florida, LLC, a Florida limited liability company, in exchange for 3,650,000 shares of $0.001 par value common stock of the Company, The Company hereby employs the Executive, and the Executive hereby accepts such employment, upon the terms and conditions stated herein (1) The Executive is engaged to serve as the Chief Executive Officer of the Company’s subsidiary CNS Wellness Florida, (2) The Executive’s employment under this Agreement shall commence on the date hereof and shall continue in effect until July 31, 2015. the Executive understands that he is an at-will Executive, and that the Company may terminate his employment at any time (3) The Company shall pay to the Executive a base annual salary of $150,000, subject to increase, but not decrease, from time to time by the Board of Directors of the Company, provided other benefits and retirement plans (4) If at any time on or before July 31, 2015 the employment of the Executive is terminated by the Executive other than for good reason, or by the Company for cause, then the Company shall pay to the Executive any compensation earned but not paid to the Executive prior to the effective date of such termination (5)The Executive covenants and agrees that during the term of the Executive's employment, whether pursuant to this Agreement, any renewal hereof, or otherwise, and for a period of two years (the “Restricted Period”) after the later of the expiration of this Agreement or the termination of his employment with the Company, in the State(s) in which the Company conducts business as of the Executive's termination of employment, he will not, directly or indirectly (through one or more intermediaries), whether individually, or as an officer, director, agent, shareholder of 5% or more of the applicable company’s outstanding equity shares, member, partner, joint venturer, investor (other than as a passive trader in publicly traded securities), consultant or otherwise, compete in whole or in part with the business then engaged in by the Company. This Section shall not apply in the event of a termination by the Executive for good reason or a termination by the Company without cause.

	Employment Agreement - Peter A. Hannouche

	On August 2, 2012, the Company entered into an employment agreement (the “Employment Agreement”) with Peter A. Hannouche (the “Executive”) with the same terms and conditions of the Employment Agreement with William A. Lambos.

	Employment Agreement - Scot L. Johnson

	On August 24, 2012, the Company entered into an employment agreement (the “Employment Agreement”) with Scot Johnson (the “Executive”). Under the Employment Agreement, the Company acquired from the Executive all of the Executive’s shares of common stock in Psoria-Shield Inc., a Florida corporation, in exchange for 3,005,000 shares of $0.001 par value common stock of the Company, the Company hereby employs the Executive, and the Executive hereby accepts such employment, upon the terms and conditions stated herein (1) The Executive is engaged to serve as the Chief Executive Officer of the Company’s subsidiary Psoria-Shield Inc, (2) The Executive’s employment under this Agreement shall commence on the date hereof and shall continue in effect until July 31, 2015. the Executive understands that he is an at-will Executive, and that the Company may terminate his employment at any time (3) The Company shall pay to the Executive a base annual salary of $150,000, subject to increase, but not decrease, from time to time by the Board of Directors of the Company, provided other benefits and retirement plans (4) If at any time on or before August 31, 2015 the employment of the Executive is terminated by the Executive other than for good reason, or by the Company for cause, then the Company shall pay to the Executive any compensation earned but not paid to the Executive prior to the effective date of such termination (5) The Executive covenants and agrees that during the term of the Executive's employment, whether pursuant to this Agreement, any renewal hereof, or otherwise, and for a period of two years (the “Restricted Period”) after the later of the expiration of this Agreement or the termination of his employment with the Company, in the State(s) in which the Company conducts business as of the Executive's termination of employment, he will not, directly or indirectly (through one or more intermediaries), whether individually, or as an officer, director, agent, shareholder of 5% or more of the applicable company’s outstanding equity shares, member, partner, joint venturer, investor (other than as a passive trader in publicly traded securities), consultant or otherwise, compete in whole or in part with the business then engaged in by the Company. This Section shall not apply in the event of a termination by the Executive for good reason or a termination by the Company without cause.

	Employment Agreement –David Angulo

	On November 18, 2012 (the “Effective Date”), PSI entered into an employment agreement (the “Employment Agreement”) with David Angulo (the “Employee”) to serve as the Production Supervisor of PSI. The key terms and conditions of the Employment Agreement are as follows:

	Term

	The term of this Agreement shall commence on the Effective Date and shall continue until the one (1) year anniversary of the Effective Date. The term of this Agreement shall automatically renew for successive periods of one ( 1) year following the expiration of the initial term or any renewal term, unless the Company or the Employee provides notice to the other, at least thirty (30) days prior to the expiration of the expiring term, that such party does not desire to continue the employment relationship between the Company and the Employee following the last day of the expiring term (a "Termination notice").

	Compensation

	a. Annual Base Salary. As compensation for the Employee's services, the Company shall pay the Employee an annual base salary of $55,000. Such annual base salary shall be payable in equal installments in accordance with the policy then prevailing for the Company's salaried employees generally, and the annual base salary shall be subject to any tax and other withholdings or deductions required by applicable laws and regulations.

	b. Bonus: The Employee shall be entitled to only such bonuses or additional compensation as may be granted to the Employee by the Board of Directors, in its sole discretion.

	Termination

	The Company may terminate the Employee's employment at any time without Cause (a "Termination Without Cause") and the Employee may terminate his or her employment at any time (an "Employee Termination").

	Non-solicitation and Non-disclosure Covenants

	The Employee agrees that it is reasonable and necessary for the protection of the goodwill and legitimate business interests of the Company that the Employee abide the non-solicitation, non-disclosure and non-compete covenants.

	Employment Agreement –Kelly DeGideo

	On August 16, 2012 (the “Effective Date”), PSI entered into an employment agreement (the “Employment Agreement”) with Kelly DeGideo (the “Employee”) to serve as a regional sales manager of PSI. The key terms and conditions of the Employment Agreement are as follows:

	Term

	The term of this Agreement shall commence on the Effective Date and shall continue until the one (1) year anniversary of the Effective Date. The term of this Agreement shall automatically renew for successive periods of one ( 1) year following the expiration of the initial term or any renewal term, unless the Company or the Employee provides notice to the other, at least thirty (30) days prior to the expiration of the expiring term, that such party does not desire to continue the employment relationship between the Company and the Employee following the last day of the expiring term (a "Termination notice").

	Compensation

	a. Annual Base Salary. As compensation for the Employee's services, the Company shall pay the Employee an annual base salary of $75,000. Such annual base salary shall be payable in equal installments in accordance with the policy then prevailing for the Company's salaried employees generally, and the annual base salary shall be subject to any tax and other withholdings or deductions required by applicable laws and regulations.

	b. Bonus: The Employee shall be entitled to only such bonuses or additional compensation as may be granted to the Employee by the Board of Directors, in its sole discretion.

	Termination

	The Company may terminate the Employee's employment at any time without Cause (a "Termination Without Cause") and the Employee may terminate his or her employment at any time (an "Employee Termination").

	Non-solicitation and Non-disclosure Covenants

	The Employee agrees that it is reasonable and necessary for the protection of the goodwill and legitimate business interests of the Company that the Employee abide the non-solicitation, non-disclosure and non-compete covenants.

	Operating Lease with a Related Party - WCUI

	On December 20, 2010 the Company entered into a non-cancellable sub-lease for office space in Illinois with CADserv Corporation for $1,909.50 per month for a period of 12 months from January 1, 2011 through December 31, 2011.

On January 10, 2012 the Company renewed the non-cancellable sub-lease for office space in Illinois with CADserv Corporation with the same terms and condition for a period of 12 months from January 1, 2012 through December 31, 2012.

On December 19, 2012 the Company renewed the non-cancellable sub-lease for office space in Illinois with CADserv Corporation with the same terms and condition for a period of 12 months from January 1, 2013 through December 31, 2013.

On November 25, 2013 the Company renewed the non-cancellable sub-lease for office space in Illinois with CADserv Corporation with the same terms and condition for a period of 12 months from January 1, 2014 through December 31, 2014.

Future minimum lease payments required under the non-cancelable operating lease are as follows:

Fiscal year ending September 30:

2014		$	22,914

2015			5,728

		$	28,642

Operating Lease - CNS

On August 10, 2010 CNS entered into a non-cancellable sub-lease for office space of approximate 4,552 square feet of rentable area in Tampa, Florida with Teachers Insurance and Annuity Association of America for the benefit of its Separate Real Estate Account, a New York corporation ("Landlord"), effective December 1, 2010, for a period of 65 months from December 1, 2010 through April 30, 2016. On August 10, 2010, in conjunction with the signing of the lease, CNS deposited (i) $11,364.82 representing one (1) month of base rent for the sixth (6^th) month of the Initial Term) and (ii) $36,939 representing the security deposit into a certificate of deposit as a security deposit upon execution. The certificate of deposit is forfeitable to the landlord of the facility upon any event of default by CNS.

Future minimum lease payments inclusive of related tax required under the non-cancelable operating lease are as follows:

Fiscal year ending September 30:

2014		$	147,958

2015			152,402

		$	300,360

Deferred Rent

To induce CNS to enter into the operating lease for a period of 65 months the Landlord granted free rent for the first five (5) months of the occupancy. The first five (5) month cumulative rent expense is recognized on a straight-line basis over the duration of the initial lease term of 65 months.

Operating Lease - PSI

On January 4, 2011 the Company entered into a non-cancellable lease for office space of approximately 3,050 square feet of rentable area in aggregate in Tampa, Florida with a third party for a period of 12 months from the date of signing at $3,000 per month plus tax and common charges.

On January 4, 2012 the Company renewed the non-cancellable lease for an additional 12 months expiring January 3, 2013 with the same terms and conditions.

On January 4, 2013 the Company renewed the non-cancellable lease for an office space of approximately 2,000 square feet of rentable area for an additional 12 months expiring January 3, 2014 at $2,000 per month plus tax and common charges.

The Company and the landlord have tentatively agreed to renew the non-cancellable lease for an office space of approximately 2,000 square feet of rentable area for an additional 12 months expiring January 3, 2015 at $2,000 per month plus tax and common charges.

Future minimum lease payments inclusive of related tax required under the non-cancelable operating lease are as follows:

Fiscal year ending September 30:

2014		$	28,890

2015			6,420

		$	35,310

Stockholder_Equity_Deficit

Stockholder Equity (Deficit)	12 Months Ended
Stockholder Equity (Deficit)	Sep. 30, 2013
Stockholder Equity (Deficit)	'
Stockholder Equity (Deficit)	'
	Note 12 – Stockholders’ Equity (Deficit)

	Shares Authorized

	Upon formation the total number of shares of all classes of stock which the Company is authorized to issue is Seventy Five Million (75,000,000) shares of which Seventy Five Million (75,000,000) shares shall be Common Stock, par value $.001 per share.

	Common Stock

	Sale of Common Stock or Equity Units

	On March 8, 2012 the Company issued (i) 95,000 shares of its common stock and (ii) warrants to purchase 190,000 shares of common stock with an exercise price of $0.50 per share expiring five (5) years from the date of issuance. The units were sold at $0.50 per unit consisting one common share and the warrant to purchase two (2) common shares for an aggregate of $47,500, $22,848 and $24,652 of which were allocated as the relative fair value of the common stock and warrants, respectively.

	On March 15, 2012 the Company issued (i) 75,000 shares of its common stock and (ii) warrants to purchase 75,000 shares of common stock with an exercise price of $0.75 per share expiring five (5) years from the date of issuance. The units were sold at $0.75 per unit consisting of one common share and a warrant to purchase one (1) common share for an aggregate of $56,250, $36,450 and $19,800 of which were allocated as the relative fair value of the common stock and warrants, respectively.

	On April 19, 2012 the Company issued (i) 14,545 shares of its common stock and (ii) warrants to purchase 14,545 shares of common stock with an exercise price of $1.65 per share expiring five (5) years from the date of issuance. The units were sold at $1.10 per unit consisting of one common share and a warrant to purchase one (1) common share for an aggregate of $16,000, $11,088 and $ 4,912 of which were allocated as the relative fair value of the common stock and warrants, respectively.

	On May 9, 2012 the Company issued (i) 9,091 shares of its common stock and (ii) warrants to purchase 9,091 shares of common stock with an exercise price of $2.16 per share expiring five (5) years from the date of issuance. The units were sold at $1.10 per unit consisting of one common share and a warrant to purchase one (1) common share for an aggregate of $10,000, $7,250 and $2,750 of which were allocated as the relative fair value of the common stock and warrants, respectively.

	On May 14, 2012 the Company issued (i) 18,182 shares of its common stock and (ii) warrants to purchase 18,182 shares of common stock with an exercise price of $2.25 per share expiring five (5) years from the date of issuance. The units were sold at $1.10 per unit consisting of one common share and a warrant to purchase one (1) common share for an aggregate of $20,000, $14,600 and $5,400 of which were allocated as the relative fair value of the common stock and warrants, respectively.

	Between May 21, 2012 and May 25, 2012 the Company issued (i) 112,955 shares of its common stock and (ii) warrants to purchase 112,955 shares of common stock with an exercise price of $2.31 per share expiring five (5) years from the date of issuance. The units were sold at $1.10 per unit consisting of one common share and a warrant to purchase one (1) common share for an aggregate of $124,251, $91,200 ($0.81 per common share) and $33,051 ($0.29 per warrant share) of which were allocated as the relative fair value of the common stock and warrants, respectively.

	On September 25, 2012 the Company issued (i) 336,667 shares of its common stock and (ii) warrants to purchase 336,667 shares of common stock with an exercise price of $0.45 per share expiring five (5) years from the date of issuance. The units were sold at $0.30 per unit consisting of one common share and a warrant to purchase one (1) common share for an aggregate of $101,000, $69,589 and $31,411 of which were allocated as the relative fair value of the common stock and warrants, respectively.

	On September 25, 2012, four (4) shareholders exercised warrants to purchase 240,000 share of common stock with exercise price $0.01 per share for an aggregate of $2,400.

	On November 29, 2012 the Company issued a total of 1,447,550 shares of its common stock at $0.10 per share for an aggregate of $144,755 in cash.

	Between December 4, 2012 and December 29, 2012 the Company sold a total of 520,999 equity units consisting of one (1) common share and a warrant to purchase one (1) common share with an exercise price of $0.45 per share expiring five (5) years from the date of issuance at $0.30 per unit or $156,300 in cash, $108,786 ($0.21 per common share) and $47,514 ($0.09 per warrant share) of which were allocated as the relative fair value of the common stock and warrants, respectively.

	During the quarter ended December 31, 2012, warrants to purchase 1,777,000 shares with an exercise price of $0.01 per share were exercised by shareholders for an aggregate of $17,770 in cash.

	During the quarter ended March 31, 2013 the Company sold 3,096,603 equity units consisting of one (1) common share and a warrant to purchase one (1) common share with an exercise price of $0.45 per share, expiring five (5) years from the date of issuance, at $0.30 per unit or $928,980; $651,216 ($0.21 per common share) and $277,764 ($0.09 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively.

	During the quarter ended March 31, 2013, warrants to purchase 80,000 shares with an exercise price of $0.01 per share were exercised by shareholders for an aggregate of $800 in cash.

	During the quarter ended June 30, 2013 the Company sold 601,668 equity units consisting of one (1) common share and a warrant to purchase one (1) common share with an exercise price of $0.45 per share, expiring five (5) years from the date of issuance, at $0.30 per unit or $180,500; $126,109 ($0.21 per common share) and $53,789 ($0.09 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively.

	On May 9, 2013 the Company sold 40,000 equity units consisting of one (1) common share and a warrant to purchase one (1) common share with an exercise price of $1.00 per share, expiring five (5) years from the date of issuance, at $0.50 per unit or $20,000; $14,740 ($0.37 per common share) and $5,220 ($0.13 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively.

	On April 19, 2013, the placement agent exercised its warrant to purchase 59,201 shares of the Company’s common stock with an exercise price of $0.30 per share, on a cashless basis, per the placement agent agreement, and the Company issued 44,643 shares of its common stock to the placement agent.

	On May 7, 2013, warrants to purchase 100,000 shares with an exercise price of $0.01 per share were exercised by a shareholder for $1,000 in cash.

	On May 29, 2013, warrants to purchase 100,001 shares with an exercise price of $0.45 per share were exercised by a shareholder for $45,000 in cash.

	During the quarter ended September 30, 2013 the Company raised $1,648,500 from the issuance of (i) 4,121,250 common shares of the Company; (ii) warrants to purchase 4,121,250 common shares with an exercise price of $0.75 per share, expiring five (5) years from the date of issuance, and (iii) warrants to purchase 250,000 common shares with an exercise price of $0.45 per share expiring five (5) years from the date of issuance; of which $1,281,297 ($0.31 per common share) and $367,203 ($0.29 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively. In connection with this tranche of equity finance the Company paid certain placement agents finder's fee at 10%, or $148,550 in the aggregate.

	On July 13 and September 13, 2013, warrants to purchase 87,000 shares with an exercise price of $0.01 per share were exercised by shareholders for $870 in cash.

	Issuance of Common Stock or Equity Units for Employee Services

	On July 3, 2013, the Company issued 244,260 common shares of the Company to two (2) of the Company's employees for their past services, valued at $24,260 based on more reliably measurable employee services received.

	Issuance of Common Stock or Equity Units to Parties Other Than Employees for Acquiring Goods or Services

	On March 13, 2012, the Company entered into a consulting agreement (the "Consulting Agreement") with a Consultant (the "Consultant”) for a period of one (1) year from the date of signing whereby the Company agreed to retain the Consultant and the Consultant agreed to identify possible sources of working capital for the Company. As consideration for the services, the Company granted (i) 50,000 shares of its common stock and (ii) options to purchase 50,000 shares of common stock with an exercise price of $0.44 per share expiring five (5) years from the date of issuance to the Consultant. The common shares and warrants are earned ratably over the term of the Consulting Agreement, every three (3) months, and the unearned shares are forfeitable in the event of non-performance by the Consultant. Pursuant to Paragraph 505-50-30-S99-1, if the Company receives a right to receive future services in exchange for unvested, forfeitable equity instruments, those equity instruments are treated as unissued for accounting purposes until the future services are received (that is, the instruments are not considered issued until they vest). Consequently, there would be no recognition at the date of issuance and no entry should be recorded. 12,500 common shares and an option to purchase 12,500 common shares with an exercise price of $0.44 per share each are to be earned on a quarterly basis. For the quarter ended June 30, 2012, 12,500 common shares were earned and valued at $1.10 per share, then PPM price, or $13,750 and the option to purchase 12,500 common shares was earned and valued at $3,565. For the quarter ended September 30, 2012, 12,500 common shares were earned and valued at $0.30 per share, then PPM price, or $3,750 and option to purchase 12,500 common shares was earned and valued at $3,565. For the quarter ended December 31, 2012, 12,500 common shares were earned and valued at $0.30 per share, then PPM price, or $3,750 and option to purchase 12,500 common shares was earned and valued at $3,565. For the quarter ended March 31, 2013, 12,500 common shares were earned and valued at $0.30 per share, then PPM price, or $3,750 and option to purchase 12,500 common shares was earned and valued at $3,570.

	On August 2, 2012, the Company consummated the Exchange Agreement and acquired all of the issued and outstanding limited liability company interests in CNS for and in consideration of the issuance of 7.3 million shares of the Company’s common stock pursuant to the Exchange Agreement.

	On August 24, 2012, the Company consummated the share exchange and acquired all of the issued and outstanding shares of stock in PSI for and in consideration of the issuance of 7,686,797 shares of its common stock pursuant to the Exchange Agreement.

	On September 11, 2012, the Company entered into a consulting agreement (the "Consulting Agreement") with a consulting firm (the "Consultant”). Under the terms and conditions of the Consulting Agreement, the Company agreed to retain the Consultant and the Consultant agreed to identify possible sources of working capital for the Company for a period of one (1) year from the date of signing. As consideration for the services, the Company would pay the consultant monthly for four (4) terms: (i) cash of $8,000 each month for the first term of three (3) months; grant 35,000 common shares monthly for the first term of three (3) months to the Consultant. (ii) cash of $10,000 each month for the second term of three (3) months; grant 30,000 common shares monthly for the second term of three (3) months. (iii) cash of $17,000 each month for the third term of three (3) months; grant 25,000 common shares monthly for the third term of three (3) months. (iv) cash of $20,000 each month for the fourth term of three (3) months; grant 20,000 common shares monthly for the fourth term of three (3) months. For the quarter ended September 30, 2012, the Company paid $8,000 in cash and issued 35,000 common shares valued at $0.38 per share, or $13,300. On October 15, 2012 the Consultant and the Company agreed to terminate the Consulting Agreement. For the period from October 1, 2012 through October 15, 2012, the Company did not pay any cash to the Consultant and issued 70,000 common shares in aggregate which were valued at $0.43 per share, or $30,100.


On October 26, 2012, the Company entered into a Placement Agreement ("Placement Agreement") with Security Research Associates, Inc. ("SRA" or the "Placement Agent")) that SRA was engaged during the engagement period commencing on the date of this Placement Agreement and ending on the earlier to occur of May 31, 2013 or the termination of this Agreement (“Engagement Period”), as exclusive placement agent on a "best-efforts" basis in connection with a proposed private placement of securities to be issued by the Company in accordance with the proposed terms. The Company agrees to pay to SRA a transaction fee (the "Transaction Fee") consisting of (i) 8% (eight percent) of the gross proceeds from the Financing received by the Company from all investors (the "Investors"), and (ii) 5 year Warrants (the "Warrant") to acquire a number of shares of the Company's Common Shares equal to 8% (eight percent) of the aggregate gross proceeds from the Financing received by the Company divided by the effective price per share of the Company's common shares paid by all of the Investors in the Financing received by the Company at closing (the "SRA Warrants"). The Transaction Fee shall be payable with respect to any Financing consummated during the Engagement Period and also with respect to any similar financing consummated within 12 months of the end of the Engagement Period. The SRA Warrants issued by the Company pursuant to this Placement Agreement will have an exercise price which will be the same as the price of such warrants issued to the Investors in the Financing. SRA Warrants issued pursuant to the Placement Agreement shall have piggyback registration rights, will include customary adjustments in the event of stock dividends and/or stock splits, reclassifications, reorganizations and/or business combinations involving the Company, will have a "cashless exercise" provision and, in the event Investors receive warrants, will contain such additional rights as are contained in the warrants issued to the Investors. On April 19, 2013, the Company issued a warrant to purchase 59,201 shares of the Company’s common stock with an exercise price of $0.30 per share to the Placement Agent. The Company estimated the relative fair value of the warrant at $9,289 at the date of issuance using the Black-Scholes Option Pricing Model. The Placement Agent exercised its warrant to purchase 59,201 shares of the Company’s common stock, on a cashless basis, on April 19, 2013, and the Company issued 44,643 shares of its common stock to the Placement Agent pursuant to the Placement Agreement.

On February 26, 2013, the Company entered into a Consulting agreement (the "Consulting Agreement"), with a Consultant (the "Consultant”). Under the terms and conditions of the Consulting Agreement, the Company agreed to retain the Consultant and the Consultant agreed to identify possible sources of working capital for the Company for a period of one (1) year from the date of signing. As consideration for services, the Company would (i) pay $20,000 in cash; and (ii) grant (a) 550,000 shares of its common stock and (b) an option to purchase 300,000 shares of common stock with an exercise price of $0.30 per share, expiring five (5) years from the date of issuance, to the Consultant. The Company ratably recognizes the $20,000 payment in cash over the term of the Consulting Agreement. 550,000 common shares were valued at $0.30 per share, the PPM price, or $165,000, and the option to purchase 300,000 shares of common stock were valued at $47,490, or $212,490 in aggregate, all of which were expensed as consulting fees upon signing of the agreement as these common shares and warrants were issued upon signing the agreement and are fully vested and non-forfeitable.

On March 17, 2013, the Company entered into a Financing Service agreement (the "Financing Service Agreement"), with a Consultant (the "Consultant”). Under the terms and conditions of the Financing Service Agreement, the Company agreed to retain the Consultant and the Consultant agreed to identify possible sources of working capital for the Company for a period of one (1) year from the date of signing. As consideration for services, the Company would grant (i) 600,000 shares of its common stock and (ii) an option to purchase 400,000 shares of its common stock with an exercise price of $0.30 per share expiring five (5) years from the date of issuance to the Consultant. 600,000 common shares were valued at $0.30 per share, the PPM price, or $180,000 and the option to purchase 400,000 shares of common stock were valued at $63,080, or $243,080 in aggregate, all of which were expensed as consulting fees upon signing of the agreement as these common shares and warrants are issued upon signing the agreement and are fully vested and non-forfeitable.

On April 9, 2013, the Company issued 50,000 shares of its common stock to a consultant for consulting services. These fully vested and non-forfeitable shares were valued at $0.30 per share, the PPM price, or $15,000, all of which were expensed as consulting fees.

On April 9, 2013, the Company issued 30,000 shares of its common stock to a foundation. These fully vested and non-forfeitable shares were valued at $0.30 per share, the PPM price, or $9,000, which were recorded as charitable contribution.

On July 18, 2013, the Company entered into a Consulting agreement (the "Consulting Agreement") with a consulting firm (the "Consultant”). Under the terms and conditions of the Consulting Agreement, the Consultant agreed to provide marketing and promotion services for the Company for a period of one (1) year from the date of signing. As consideration for services, the Company would (i) pay $20,000 per month in cash; and (ii) grant (a) 50,000 shares of its common stock for the first month of engagement and (b) 20,000 shares of common stock per subsequent month. During the period ending September 30, 2013, the Company issued 70,000 common shares in aggregate to the consultant which were valued at $0.40 per share, the PPM price, or $28,000, all of which were expensed as consulting fees.

On September 3, 2013, the Company entered into a service agreement (the "Service Agreement") with a marketing firm (the "Consultant”). Under the terms and conditions of the Service Agreement, the Consultant agreed to provide marketing and public relation services for the Company through the end of 2013. As consideration for the services, the Company would (i) pay $2,000 per month in cash; and (ii) grant $2,000 worth of the Company’s common stock. The Company also entered another public event service agreement with the consultant for compensation of $4,600 in cash and $2,250 worth of common stock. The Company issued 10,625 common shares in aggregate to the consultant which were valued at $0.40 per share, the PPM price, or $4,250, all of which were expensed as consulting fees.

Stock Options

2010 Non-Qualified Stock Option Plan (“2010 Option Plan”)

On December 22, 2010, effective retroactively as of June 30, 2010, the Company’s board of directors approved the adoption of the “2010 Non-Qualified Stock Option Plan” (“2010 Option Plan”) by unanimous consent. The 2010 Option Plan was initiated to encourage and enable officers, directors, consultants, advisors and key employees of the Company to acquire and retain a proprietary interest in the Company by ownership of its common stock. A total of 7,500,000 of the authorized shares of the Company’s common stock may be subject to, or issued pursuant to, the terms of the plan.

Pursuant to Section 7 - Adjustments or Changes in Capitalization of the Stock Option Plan, the number of shares to be received upon the exercise of the option and the exercise price to be paid for a share hereinafter sometimes referred to as “Exercise Price” which may be adjusted from time to time as hereinafter as follows:

7.1 In the event that the outstanding Common Shares of the Company are hereafter changed into or exchanged for a different number or kind of shares or other securities of the Company by reason of merger, consolidation, other reorganization, recapitalization, reclassification, combination of shares, stock split-up or stock dividend:

A. Prompt, proportionate, equitable, lawful and adequate adjustment shall be made of the aggregate number and kind of shares subject to Stock Options which may be granted under the Plan, such that the Optionee shall have the right to purchase such Common Shares as may be issued in exchange for the Common Shares purchasable on exercise of the NQSO had such merger, consolidation, other reorganization, recapitalization, reclassification, combination of shares, stock split-up or stock dividend not taken place;

B. Rights under unexercised Stock Options or portions thereof granted prior to any such change, both as to the number or kind of shares and the exercise price per share, shall be adjusted appropriately, provided that such adjustments shall be made without change in the total exercise price applicable to the unexercised portion of such NQSO’s but by an adjustment in the price for each share covered by such NQSO’s; or

C. Upon any dissolution or liquidation of the Company or any merger or combination in which the Company is not a surviving corporation, each outstanding Stock Option granted hereunder shall terminate, but the Optionee shall have the right, immediately prior to such dissolution, liquidation, merger or combination, to exercise his NQSO in whole or in part, to the extent that it shall not have been exercised, without regard to any installment exercise provisions in such NQSO.

7.2 The foregoing adjustments and the manner of application of the foregoing provisions shall be determined solely by the Committee, whose determination as to what adjustments shall be made and the extent thereof, shall be final, binding and conclusive. No fractional Shares shall be issued under the Plan on account of any such adjustments.

The Company’s policy is to recognize compensation cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award. Additionally, the Company’s policy is to issue new shares of common stock to satisfy stock option exercises.

March 13, 2012 Issuance

On March 13, 2012, the Company issued an option to purchase 50,000 shares of common stock to the consultant with an exercise price of $0.44 per share as part of the future professional services.

The Company estimated the fair value of the stock options on the date of grant using the Black-Scholes Option Pricing Model with the following weighted-average assumptions:

						13-Mar-12

Expected life (year)							5

Expected volatility (*)							64.53	%

Expected annual rate of quarterly dividends							0	%

Risk-free rate(s)							0.99	%


* As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility. The Company calculated those five (5) comparable companies’ historical volatility over the expected life and averaged them as its expected volatility.

The estimated fair value of the stock options was $14,265 on the date of grant, of which $3,566 were amortized on a quarterly basis over the term of the period of service.

August 24, 2012 Issuance of WCUI Stock Options for Conversion of PSI Stock Options

On August 24, 2012, the Company converted PSI stock options to WCUI stock options and issued certain options to purchase 1,400,000 shares of its common stock in aggregate with the original terms and conditions to PSI option holders upon the acquisition of PSI. The detailed PSI Stock Options Issuance history is as follows:

On December 22, 2010, PSI granted (i) options to purchase 450,000 shares of its common stock with an exercise price of $1.00 per share expiring ten (10) years from the date of grant to its employees for their services; and (ii) an option to purchase 300,000 shares of its common stock with an exercise price of $1.00 per share expiring ten (10) years from the date of grant to a consultant and a member of its Medical Advisory Board as part of his professional services.

On February 22, 2012, PSI granted (i) options to purchase 410,000 shares of its common stock with an exercise price of $2.00 per share expiring ten (10) years from the date of grant to its employees for their services; and (ii) an option to purchase 240,000 shares of its common stock with an exercise price of $2.00 per share expiring ten (10) years from the date of grant to a consultant and a member of its Medical Advisory Board as part of his professional services.

September 6, 2013 Issuance

On September 6, 2013, the Company issued an option to purchase 10,000 shares of its common stock to the consultant with an exercise price of $0.75 per share for advisory board services. The option was vested and exercisable upon grant.

The Company estimated the fair value of the stock options on the date of grant using the Black-Scholes Option Pricing Model with the following weighted-average assumptions:

						6-Sep-13

Expected life (year)							5

Expected volatility (*)							61.77	%

Expected annual rate of quarterly dividends							0	%

Risk-free rate(s)							1.77	%


* As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility. The Company calculated those five (5) comparable companies’ historical volatility over the expected life and averaged them as its expected volatility.

The estimated fair value of the stock options was $1,491 on the date of grant, which are recorded as consulting fees.

Summary of the Company’s Stock Option Activities

The table below summarizes the Company’s stock option activities:

		Number of						Exercise Price Range									Weighted Average Exercise Price							Fair Value			Aggregate
		Option Shares						Per Share																at Date of Grant			Intrinsic
																											Value

Balance, September 30, 2011			1,800,000							$		0.01						$		0.01				$		20		$		-

Granted			50,000									0.44								0.44						14,265				-

Granted			750,000									1								1						417,570				-

Granted			650,000									2								2						745,382				-

Canceled			-								-								-										-

Exercised			-								-								-										-

Expired			-								-								-										-

Balance, September 30, 2012			3,250,000							$		0.01 - 2.00						$		0.64				$		1,177,237		$		-

Granted			10,000									0.75								0.75						1,491				-

Canceled			-								-								-						-				-

Exercised			-								-								-						-				-

Expired			-								-								-						-				-

Balance, September 30, 2013			3,260,000							$		0.01 - 2.00						$		0.64				$		1,178,728		$		-

Vested and exercisable, September 30, 2013			3,260,000							$		0.01 - 2.00						$		0.64				$		1,178,728		$		-

Unvested, September 30, 2013			-							$		-						$		-				$		-		$		-



The following table summarizes information concerning outstanding and exercisable options as of September 30, 2013:

		Options Outstanding									Options Exercisable
Range of Exercise Prices		Number Outstanding			Average Remaining Contractual Life (in years)			Weighted Average Exercise Price			Number Exercisable		Average Remaining Contractual Life (in years)			Weighted Average Exercise Price

$0.01			1,600,000			1.75		$	0.01			1,600,000		1.75		$	0.01

$0.01			200,000	.		2.12			0.01			200,000		2.12			0.01

$0.44			50,000			3.45			0.44			50,000		3.45			0.44

$0.75			10,000			5			0.75			10,000		5			0.75

$1.00			750,000			7.2			1			750,000		7.2			1

$2.00			650,000			8.4			2			650,000		8.4			2

$0.01 - 2.00			3,260,000			4.38		$	0.64			3,260,000		4.38		$	0.64

As of September 30, 2013, there were 4,250,000 shares of stock options remaining available for issuance under the 2010 Plan.

Warrants

Significant terms of the warrants

Significant terms of the warrants issued in connection with the Company's equity unit offering include Section (F) Anti-dilution provisions and (G) Registration rights.

Pursuant to Section (F) Anti-dilution provisions of the warrant, the number of shares to be received upon the exercise of the warrant and the exercise price to be paid for a share hereinafter sometimes referred to as “Exercise Price” which may be adjusted from time to time as hereinafter provided:

(1) In case the Company shall issue Shares as a dividend upon Shares or in payment of a dividend thereon, or shall subdivide the number of outstanding Shares into a greater number of shares or shall contract the number of outstanding Shares into a lesser number of shares, the Exercise Price then in effect shall be adjusted, effective at the close of business on the record date for the determination of shareholders entitled to receive the same, to the price (computed to the nearest cent) determined by dividing: (a) the product obtained by multiplying the Exercise Price in effect immediately prior to the close of business on such record date by the number of Shares outstanding prior to such dividend, subdivision or contraction; by (b) the sum of the number of Shares outstanding immediately after such dividend, subdivision, or contraction.

(2) If any capital reorganization or reclassification of the capital stock of the Company, or consolidation or merger of the Company with another corporation, or the sale of all or substantially all of its assets to another corporation shall be effected, then, as a condition of such reorganization, reclassification, consolidation, merger or sale, lawful and adequate provision shall be made whereby the Holder of each Warrant shall thereafter have the right to purchase and receive upon the basis and upon the terms and conditions specified in the Warrant and in lieu of the Shares of the Company immediately theretofore purchasable and receivable upon the exercise of the rights represented by such Warrant, such Shares, securities or assets as may be issued or payable with respect to or in exchange for a number of outstanding Shares immediately theretofore purchasable and receivable upon the exercise of the rights represented by such Warrant had such reorganization, reclassification, consolidation, merger or sale not taken place, and in any such case appropriate provision shall be made with respect to the rights and interest of the Holder to the end that the provisions of the Warrant (including, without limitation, provisions for adjustment of the Exercise Price and of the number of Shares issuable upon the exercise of Warrants) shall thereafter be applicable as nearly as may be practicable in relation to any shares of stock, securities, or assets thereafter deliverable upon exercise of Warrants. The Company shall not affect any such consolidation, merger or sale unless prior to or simultaneously with the consummation thereof, the successor corporation (if other than the Company) resulting from such consolidation or merger or the corporation purchasing such assets shall assume, by written instrument, the obligation to deliver to the Holder such shares of stock, securities or assets as, in accordance with the foregoing provisions, the Holder may be entitled to purchase.

(3) Upon each adjustment of the Exercise Price pursuant to this Section (F), the number of shares of Common Stock specified in each Warrant shall thereupon evidence the right to purchase that number of shares of Common Stock (calculated to the nearest hundredth of a share of Common Stock) obtained by multiplying the Exercise Price in effect immediately prior to such adjustment by the number of shares of Common Stock purchasable immediately by the Exercise Price in effect after such adjustment.

(4) Irrespective of any adjustment of the number or kind of securities issuable upon exercise of Warrants or the Exercise Price, Warrants theretofore or thereafter issued may continue to express the same number of Shares and Exercise Price as are stated in similar Warrants previously issued.

(5) The Company may, at its sole option, retain the independent public accounting firm regularly retained by the Company, or another firm of independent public accountants of recognized standing selected by the Company's Board of Directors, to make any computation required under this Section (F) and a certificate signed by such firm shall be conclusive evidence of any computation made under this Section (F).

(6) Whenever there is an adjustment in the Exercise Price or in the number or kind of securities issuable upon exercise of the Warrants, or both, as provided in this Section (F), the Company shall: (i) promptly file in the custody of its Secretary or Assistant Secretary a certificate signed by the Chairman of the Board or the President or a Vice President of the Company and by the Treasurer or an Assistant Treasurer or the Secretary or an Assistant Secretary of the Company, showing in detail the facts requiring such adjustment and the number and kind of securities issuable upon exercise of each Warrant after such adjustment; and (ii) cause a notice stating that such adjustment has been effected and stating the Exercise Price then in effect and the number and kind of securities issuable upon exercise of each Warrant to be sent to each registered holder of Warrant.

(7) In addition to the adjustments otherwise set forth in this Section (F), the Company, in its sole discretion, may reduce the Exercise Price or extend the expiration date of the Warrant.

(8) The Exercise Price and the number of Shares issuable upon exercise of a Warrant shall be adjusted in the manner and only upon the occurrence of the events heretofore specifically referred to in this Section (F).

Pursuant to Section (G) Registration rights of the warrant, the warrant holder shall have piggyback registration rights as set forth in paragraph 12 of that certain Stockholder Subscription Agreement by and between the Company and the warrant holder.

March 2012 Issuances

In March 2012, the Company issued (i) warrants to purchase 265,000 shares, in the aggregate, of the Company’s common stock to the investors with exercise prices ranging from $0.50 to $0.75 per share expiring five (5) years from the date of issuance in connection with the sale of common shares.

The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:

		8-Mar-12				15-Mar-12

Expected life (year)			5				5

Expected volatility (*)			64.53	%			64.53	%

Expected annual rate of quarterly dividends			0	%			0	%

Risk-free rate(s)			0.89	%			1.11	%


* As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility. The Company calculated those five (5) comparable companies’ historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.

The estimated relative fair value of the warrants was $44,452 at the date of issuance using the Black-Scholes Option Pricing Model.

April and May 2012 Issuances

During April and May 2012, the Company issued (i) warrants to purchase 154,773 shares, in the aggregate, of the Company’s common stock to the investors with exercise prices ranging from $1.65 to $2.31 per share expiring five (5) years from the date of issuance in connection with the sale of common shares.

The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:

		19-Apr-12				9-May-12

Expected life (year)			5				5

Expected volatility (*)			64.61	%			64.54	%

Expected annual rate of quarterly dividends			0	%			0	%

Risk-free rate(s)			0.84	%			0.77	%

		14-May-12				21-May-12

Expected life (year)			5				5

Expected volatility (*)			64.53	%			64.49	%

Expected annual rate of quarterly dividends			0	%			0	%

Risk-free rate(s)			0.73	%			0.75	%


		22-May-12				25-May-12

Expected life (year)			5				5

Expected volatility (*)			64.49	%			64.47	%

Expected annual rate of quarterly dividends			0	%			0	%

Risk-free rate(s)			0.78	%			0.76	%

* As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company plans to engage in to calculate the expected volatility. The Company calculated those five (5) comparable companies’ historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.

The estimated relative fair value of the warrants was $46,112 at the date of issuance using the Black-Scholes Option Pricing Model.

September 2012 Issuances

In September 2012, the Company issued (i) warrants to purchase 336,667 shares, in aggregate, of the Company’s common stock to the investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance in connection with the sale of common shares.

The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:

						25-Sep-12

Expected life (year)							5

Expected volatility (*)							65.7	%

Expected annual rate of quarterly dividends							0	%

Risk-free rate(s)							0.66	%


* As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility. The Company calculated those five (5) comparable companies’ historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.

The estimated relative fair value of the warrants was $31,411 at the date of issuance using the Black-Scholes Option Pricing Model.

December 2012 Issuances

In December 2012, the Company issued (i) warrants to purchase 520,999 shares, in aggregate, of the Company’s common stock to the investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance as part of the sale of equity units.

The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:

						19-Dec-12

Expected life (year)							5

Expected volatility (*)							63.91	%

Expected annual rate of quarterly dividends							0	%

Risk-free rate(s)							0.77	%


* As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility. The Company calculated those five (5) comparable companies’ historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.

The estimated relative fair value of the warrants was $47,514 at the date of issuance using the Black-Scholes Option Pricing Model.

February and March 2013 Issuance

On February 26, 2013 and March 17, 2013, the Company issued warrants to purchase 300,000 shares and 400,000 shares, or 700,000 shares in aggregate, of the Company’s common stock to consultants for future services with an exercise price of $0.30 per share expiring five (5) years from the date of issuance.

The estimated fair value of the warrants was valued using the Black-Scholes option-pricing model with the following weighted-average assumptions:

		February 26, 2013				17-Mar-13

Expected life (year)			5				5

Expected volatility (*)			62.93	%			62.56	%

Expected annual rate of quarterly dividends			0	%			0	%

Risk-free rate(s)			0.78	%			0.81	%


* As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility. The Company calculated those five (5) comparable companies’ historical volatility over the expected life and averaged them as its expected volatility.

The estimated fair value of the warrants was $47,490 and $63,080, or $110,570 in aggregate, on the date of grant using the Black-Scholes Option Pricing Model.

March 2013 Issuances

In March 2013, the Company issued warrants to purchase 3,096,603 shares, in aggregate, of the Company’s common stock to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance as part of the sale of equity units.

The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:

						17-Mar-13

Expected life (year)							5

Expected volatility (*)							62.56	%

Expected annual rate of quarterly dividends							0	%

Risk-free rate(s)							0.81	%


* As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility. The Company calculated those five (5) comparable companies’ historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.

The estimated relative fair value of the warrants was $277,764 at the date of issuance using the Black-Scholes Option Pricing Model.

April 2013 Issuance

On April 19, 2013, the Company issued warrants to purchase 601,668 shares of the Company’s common stock to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance.

The estimated fair value of the warrants was valued using the Black-Scholes option-pricing model with the following weighted-average assumptions:

						19-Apr-13

Expected life (year)							5

Expected volatility (*)							62.35	%

Expected annual rate of quarterly dividends							0	%

Risk-free rate(s)							0.72	%


* As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility. The Company calculated those five (5) comparable companies’ historical volatility over the expected life and averaged them as its expected volatility.

The estimated fair value of the warrants was $53,789 on the date of grant using the Black-Scholes Option Pricing Model.

May 2013 Issuances

In May 9, 2013, the Company issued warrants to purchase 40,000 shares, in aggregate, of the Company’s common stock to investors with an exercise price of $1.00 per share expiring five (5) years from the date of issuance as part of the sale of equity units.

The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:

						9-May-13

Expected life (year)							5

Expected volatility (*)							62.08	%

Expected annual rate of quarterly dividends							0	%

Risk-free rate(s)							0.75	%


* As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility. The Company calculated those five (5) comparable companies’ historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.

The estimated relative fair value of the warrants was $5,220 at the date of issuance using the Black-Scholes Option Pricing Model.

August 2013 Issuances

On August, 2013, the Company issued warrants to purchase 4,371,250 shares, in aggregate, consisting of 4,121,250 warrants with an exercise price of $0.75 per share and 250,000 warrants with an exercise price of $0.40 per share expiring five (5) years from the date of issuance.

The Company estimated the relative fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:

						15-Aug-13

Expected life (year)							5

Expected volatility (*)							61.39	%

Expected annual rate of quarterly dividends							0	%

Risk-free rate(s)							1.54	%


* As a newly formed entity it is not practicable for the Company to estimate the expected volatility of its share price. The Company selected five (5) comparable public companies listed on NYSE MKT and NASDAQ Capital Market within nutritional supplements industry which the Company engages in to calculate the expected volatility. The Company calculated those five (5) comparable companies’ historical volatility over the expected life of the options or warrants and averaged them as its expected volatility.

The estimated relative fair value of the warrants was $662,992 at the date of issuance using the Black-Scholes Option Pricing Model.

Summary of the Company’s Warrants Activities

The table below summarizes the Company’s warrants activities:

				Number of					Exercise Price Range					Weighted Average Exercise Price				Fair Value at Date of Issuance			Aggregate
				Warrant Shares					Per Share												Intrinsic
																					Value

Balance, September 30, 2011					6,693,334					$	0.01				$	0.01		$		38		$	-

Granted					756,440						0.45 - 2.31					0.1				121,975			-

Canceled					-						-					-				-			-

Exercised					(240,000	)					-					-				-			-

Expired					-						-					-				-			-

Balance, September 30, 2012					7,209,774					$	0.45 - 2.31				$	0.1		$		122,013		$	-

Granted					9,389,721						0.30 -1.00					0.42				1,167,139			-

Canceled					-						-					-				-			-

Exercised					(2,203,202	)					-					-				-			-

Expired					-						-					-				-			-

Balance, September 30, 2013					14,396,293					$	0.01 - 2.31				$	0.42		$		1,289,152		$	-

Earned and exercisable, September 30, 2013					14,396,293					$	0.01 - 2.31				$	0.42		$		1,289,152		$	-

Unvested, September 30, 2013					-					$	-				$	-		$		-		$	-


The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 2013:

		Warrants Outstanding									Warrants Exercisable
Range of Exercise Prices		Number Outstanding			Average Remaining Contractual Life (in years)			Weighted Average Exercise Price			Number Exercisable		Average Remaining Contractual Life (in years)			Weighted Average Exercise Price

$0.01 – 2.31			14,396,293			3.84		$	0.42			14,396,293		3.84		$	0.28

Income_Tax_Provision

Income Tax Provision	12 Months Ended
Income Tax Provision	Sep. 30, 2013
Income Tax Provision	'
Income Tax Provision	'
	Note 13 – Income Tax Provision

	Deferred Tax Assets

	At September 30, 2013, the Company had net operating loss (“NOL”) carry–forwards for Federal income tax purposes of $3,374,141 that may be offset against future taxable income through 2033. No tax benefit has been reported with respect to these net operating loss carry-forwards because the Company believes that the realization of the Company’s net deferred tax assets of approximately $957,790 was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance.

	Deferred tax assets consist primarily of the tax effect of NOL carry-forwards. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding its realizability. The valuation allowance increased approximately $768,372 and $137,661 for the fiscal year ended September 30, 2013 and 2012, respectively.

	Components of deferred tax assets in the consolidated balance sheets are as follows:

		September			September
		30,			30,
		2013			2012
	Net deferred tax assets – non-current:

	Expected income tax benefit from NOL carry-forwards	$	957,790		$	189,418

	Less valuation allowance		(957,790	)		(189,418	)

	Deferred tax assets, net of valuation allowance	$	-		$	-

	Income Tax Provision in the Consolidated Statements of Operations

	A reconciliation of the federal statutory income tax rate and the effective income tax rate as a percentage of income before income tax provision is as follows:

		For the fiscal year ended September 30, 2013			For the fiscal year ended September 30, 2012

	Federal statutory income tax rate		34	%		34	%

	Change in valuation allowance on net operating loss carry-forwards		(34.0	)		(34.0	)

	Effective income tax rate		0	%		0	%

	Tax Returns Remaining subject to IRS Audits

	The corporation income tax returns for the fiscal year ended September 30, 2010, 2011 and 2012 were filed on December 12, 2011, December 15, 2011 and September 6, 2013, respectively. The Company has not yet filed its corporation income tax return for the fiscal year ended September 30, 2013. The Company's corporation income tax returns for the fiscal year ended September 30, 2010, 2011 and 2012 will remain subject to audit under the statute of limitations by the Internal Revenue Service for a period of three (3) years from the date they are filed.

Concentration_of_Credit_Risk

Concentration of Credit Risk	12 Months Ended
Concentration of Credit Risk	Sep. 30, 2013
Concentration of Credit Risk	'
Concentration of Credit Risk	'
	Note 14 - Concentration of Credit Risk

	Credit Risk Arising from Financial Instruments

	Financial instruments that potentially subject the Company to significant concentration of credit risk consist primarily of cash and cash equivalents.

	As of September 30, 2013, substantially all of the Company’s cash and cash equivalents were held by major financial institutions and the balance at certain accounts may exceed the maximum amount insured by the Federal Deposits Insurance Corporation (“FDIC”). However, the Company has not experienced losses on these accounts and management believes that the Company is not exposed to significant risks on such accounts.

Segment_Reporting

Segment Reporting	12 Months Ended
Segment Reporting	Sep. 30, 2013
Segment Reporting:	'
Segment Reporting	'
	Note 15 – Segment Reporting

	Reportable segments are components of an enterprise about which separate financial information is available and that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company's reportable segments are based on products and services, geography, legal structure, management structure, or any other manner in which management disaggregates a company.

	The Company operates in three (3) business segments:

	(i) Nutritional Supplement Distribution: nutritional supplement business segment engages in the development of an internet online store business to market nutritional supplement solutions through the Company's website www.aminofactory.com;

	(ii) Patient Services: which it stems from CNS, its wholly-owned subsidiary it acquired on August 2, 2012, a patient service provider specializing in the treatment of brain-based behavioral health disorders including developmental, emotional and stress-related problems; and

	(iii) Medical Devices: which it stems from PSI, its wholly-owned subsidiary it acquired on August 24, 2012, a developer, manufacturer, marketer and distributer of targeted Ultra Violet ("UV") phototherapy devices for the treatment of skin diseases.

	The Company measures the segment profit or loss and segment assets for each reportable segment as follows:

	a. The basis of accounting for any transactions between reportable segments: The Company allows reportable segments to freely negotiate the terms and conditions of and carries out, on an arm's-length basis, any transactions between reportable segments;
	b. The nature of any differences between the measurements of the reportable segments' profits or losses and the public entity's consolidated income before income taxes, extraordinary items, and discontinued operations: There were no difference between the measurements of the reportable segments' profits or losses and the public entity's consolidated income (loss) as the Company does not allocate centrally incurred costs at the corporate headquarter;
	c. The nature of any differences between the measurements of the reportable segments’ assets and the public entity's consolidated assets: There were no difference between the measurements of the reportable segments’ assets and the public entity's consolidated assets as the Company does not have any jointly used assets;
	d. The nature of any changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit or loss: There were no change from prior periods in the measurement methods used to determine reported segment profit or loss;
	e. The nature and effect of any asymmetrical allocations to reportable segments: There were no asymmetrical allocations to reportable segments as the Company does not allocate depreciation expense to a reportable segment without allocating the related depreciable assets to that reportable segment.


	The detailed segment information of the Company is as follows:

						30-Sep-13
						WCUI		CNS		PSI		WCUI		Consolidated
						Corporate Headquarter		Patient Services		Medical Devices		Nutritional Supplement Distribution
	ASSETS
	Current Assets
		Cash				409,899		75,519		13,828				499,246
		Accounts receivable				-		4,472		-				4,472
		Inventories				-		-		135,485				135,485
		Current maturity of note receivable - Chairmanand CEO				83,333		-		-				83,333
		Prepayments and other current assets				7,059		-		416				7,475

			Total current assets			500,291		79,991		149,729		-		730,011

	Property and Equipment
		Property and equipment				18,390		18,459		80,956				117,805
		Accumulated depreciation				-2,591		-9,885		-30,824				-43,300
			Property and equipment, net			15,799		8,574		50,132		-		74,505

	Exclusive Licenses
		Exclusive licenses				-		-		5,000				5,000
		Accumulated amortization				-		-		-688				-688
			Exclusive licenses, net			-		-		4,312		-		4,312

	Acquired Technologies
		Acquired technologies												-
		Acquired technologies - CNS						325,000						325,000
		Acquired technologies - PSI								2,095,000				2,095,000
		Accumulated amortization												-
		Accumulated amortization - CNS						-18,956						-18,956
		Accumulated amortization - PSI								-113,477				-113,477
			Acquired technologies, net			-		306,044		1,981,523		-		2,287,567

	Non-Compete Agreements
		Non-compete agreements												-
		Non-compete Agreement - CNS						120,000						120,000
		Non-compete Agreement - PSI								120,000				120,000
		Accumulated amortization												-
		Accumulated amortization - CNS						-46,662						-46,662
		Accumulated amortization - PSI								-32,500				-32,500
			Non-compete agreements, net			-		73,338		87,500		-		160,838

Trademarks
	Trademarks												-
	Trade Mark:TM - CNS						110,000						110,000
	Trade Mark:TM - PL								420,000				420,000
	Trade Mark:TM - PS								210,000				210,000
	Accumulated amortization												-
	Accumulated amortization - CNS						-14,266						-14,266
	Accumulated amortization - PL								-57,500				-57,500
	Accumulated amortization - PS								-40,000				-40,000

		Trademarks, net			-		95,734		532,500		-		628,234

Website Development Costs
	Website development costs				22,809								22,809
	Accumulated amortization				-8,826								-8,826
		Website development costs, net			13,983		-		-		-		13,983

Other Assets
	Goodwill												-
	Goodwill - CNS						2,868,045						2,868,045
	Goodwill - PSI								1,716,603				1,716,603
	Note receivable - Chairman and CEO, net of current maturity				166,667		-		-				166,667
	Security deposits						36,939		1,760				38,699

		Total other assets			166,667		2,904,984		1,718,363		-		4,790,014
			Total assets		696,740		3,468,665		4,524,059		-		8,689,464

			For the Fiscal Year
			Ended
			30-Sep-13
			WCUI	CNS		PSI		WCUI		Consolidated
			Corporate	Patient		Medical		Nutritional
			Headquarter	Services		Devices		Supplement
								Distribution
Revenue
	Patient services			269,644		-		-		269,644
	Sales			-		-		2,488		2,488

		Total revenue	-	269,644		-		2,488		272,132

Cost of goods sold								3,134		3,134

Gross margin			-	269,644		-		-646		268,998

Operating expenses
	Consulting fees		689,436	-		-				689,436
	Professional fees		252,674	-		35,459				288,133
	Rent expense - related party		24,871	-		-				24,871
	Rent expense		-	141,811		32,100				173,911
	Research and development		-	-		9,613				9,613
	Salaries - officers		200,000	300,000		150,099				650,099
	Salaries - others		-	141,498		73,802				215,300
	Selling expenses		-	11,567		92,112				103,679
	General and administrative expenses		447,675	172,885		199,139				819,699

		Total operating expenses	1,614,656	767,761		592,324		-		2,974,741

Loss from operations			-1,614,656	-498,117		-592,324		-646		-2,705,743

Other (income) epxense
	Financing costs		91,630	-		-				91,630
	Interest expense		1,250	-		5,828				7,078
	Interest expense - related party		-	4,828		-				4,828
	Other (income) expense		-	7,751		-				7,751

		Other (income) expense, net	92,880	12,579		5,828		-		111,287

Loss before income tax provision			-1,707,536	-510,696		-598,152		-646		-2,817,030

Income tax provision			-	-		-				-

Net loss			-1,707,536	-510,696		-598,152		-646		-2,817,030

Net loss per common share - basic and diluted

	Net loss per common share - basic and diluted								$	-0.08

	Weighted Average Common Shares Outstanding - basic and diluted									37,480,331

Subsequent_Events

Subsequent Events	12 Months Ended
Subsequent Events	Sep. 30, 2013
Subsequent Events	'
Subsequent Events	'
	Note 16 – Subsequent Events

	The Company has evaluated all events that occurred after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The Management of the Company determined that there were no reportable subsequent event(s) to be disclosed.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2013

Summary of Significant Accounting Policies (Policies)

Basis of Presentation

The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Fiscal Year End

The Company elected September 30^th as its fiscal year end date upon its formation.

Use of Estimates and Assumptions

Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

Actual results could differ from those estimates.

Principles of Consolidation

The Company's consolidated subsidiaries and/or entities are as follows:

Name of consolidated

State or other jurisdiction of

Date of incorporation

Attributable interest

subsidiary or entity

incorporation or organization

or formation

(date of acquisition,

if applicable)

CNS Wellness Florida, LLC

The State of Florida

26-May-09

100%

(August 2, 2012)

Psoria-Shield Inc.

The State of Florida

17-Jun-09

100%

(August 24, 2012)

All inter-company balances and transactions have been eliminated.

Reclassification Policy

Reclassification

Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported losses.

Business Combinations

Identification of the Accounting Acquirer

Intangible Assets Identification, Estimated Fair Value and Useful Lives Policy Text Block

Intangible Assets Identification, Estimated Fair Value and Useful Lives

Business Enterprise Valuation

Inherent Risk in the Estimates

Fair Value of Financial Instruments

Level 1

Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2

Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3

Pricing inputs that are generally observable inputs and not corroborated by market data.

Carrying Value, Recoverability and Impairment of Long-Lived Assets

The impairment charges, if any, is included in operating expenses in the accompanying statements of operations.

Cash Equivalents Policy

Cash Equivalents

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.

Accounts Receivable and Allowance for Doubtful Accounts

There was no allowance for doubtful accounts at September 30, 2013 or 2012, or bad debt expense for the reporting period ended September 30, 2013 or 2012.

The Company does not have any off-balance-sheet credit exposure to its customers at September 30, 2013 or 2012.

Property and Equipment Policy

Property and Equipment

Estimated Useful Life (Years)

Auto

Computer equipment

Furniture and fixture

Leasehold improvement

Medical and office equipment

Software

(*) Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter.

Upon sale or retirement, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in the statements of operations.

Leases

Intangible Assets Other Than Goodwill

Goodwill Policy

Goodwill

Website Development Costs Policy

Website Development Costs

Customer Deposits Policy

Customer Deposits

Related Parties

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Product Warranty

Commitment and Contingencies Policy

Commitment and Contingencies

Revenue Recognition

Shipping and Handling Costs

Stock-based Compensation For Obtaining Employee Services

Stock-Based Compensation for Obtaining Employee Services

The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows:

Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services

The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model. The ranges of assumptions for inputs are as follows:

Income Tax Provision Policy

Income Tax Provision

Uncertain Tax Positions

Net Income loss Per Common Share

Net Income (Loss) per Common Share

The following table shows the number of potentially outstanding dilutive common shares excluded from the diluted net income (loss) per common share calculation as they were anti-dilutive:

Potentially Outstanding Dilutive Common Shares

For the Reporting Period Ended

30-Sep-13

30-Sep-12

Convertible Notes Payable Shares and Related Warrant Shares

Convertible note payable of $58,000 issued on August 17, 2012 convertible to common shares at $0.30 per share. The note was converted on September 27, 2013.

193,334

166,666

26,667

66,667

Sub-total: convertible notes payable shares and related warrant shares

453,334

386,668

Stock Option Shares

Stock options issued in June, 2010 to the founder of the Company upon formation with an exercise price of $0.01 per share expiring five (5) years from the date of issuance

1,600,000

Stock options issued on November 30, 2010 to the members of the board of directors of the Company with an exercise price of $0.01 per share expiring five (5) years from the date of issuance

200,000

Stock options issued on March 13, 2012 to a consultant with an exercise price of $0.44 per share expiring five (5) years from the date of issuance

50,000

750,000

650,000

Stock options issued on September 6, 2013 to the advisory board member of the Company with an exercise price of $0.75 per share expiring five (5) years from the date of issuance

10,000

Sub-total: Stock option shares

3,260,000

3,250,000

Warrant Shares

1,600,000

Remaining unexercised warrants originally issued on November 30, 2010 to investors with an exercise price of $0.01 per share expiring five (5) years from the date of issuance

2,434,334

4,478,334

Warrants issued on November 30, 2010 for services with an exercise price of $0.01 per share expiring five (5) years from the date of issuance

375,000

Warrants issued on March 8, 2012 to an investor with an exercise price of $0.50 per share expiring five (5) years from the date of issuance

190,000

Warrants issued on March 15, 2012 to an investor with an exercise price of $0.75 per share expiring five (5) years from the date of issuance

75,000

Warrants issued on April 19, 2012 to an investor with an exercise price of $1.65 per share expiring five (5) years from the date of issuance

14,545

Warrants issued on May 9, 2012 to an investor with an exercise price of $2.16 per share expiring five (5) years from the date of issuance

9,091

Warrants issued on May 14, 2012 to investors with an exercise price of $2.25 per share expiring five (5) years from the date of issuance

18,182

Warrants issued between May 21 and 25, 2012 to investors with an exercise price of $2.31 per share expiring five (5) years from the date of issuance

112,955

Remaining unexercised warrants originally issued on September 25, 2012 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance

236,666

Warrants issued on December 19, 2012 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance

520,999

Warrants issued on February 27, 2013 and March 17, 2013 for services with an exercise price of $0.30 per share expiring five (5) years from the date of issuance

700,000

Warrants issued on March 18, 2013 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance

3,096,603

Warrants issued on April 18, 2013 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance

601,668

Warrants issued on May 9, 2013 to investors with an exercise price of $1.00 per share expiring five (5) years from the date of issuance

40,000

Warrants issued on August 15, 2013 to investors with an exercise price of $0.75 per share expiring five (5) years from the date of issuance

4,121,250

Warrants issued on September 29, 2013 to an investor with an exercise price of $0.45 per share expiring five (5) years from the date of issuance

250,000

Sub-total: Warrant shares

14,396,293

7,209,774

Total potentially outstanding dilutive common shares

18,109,627

10,846,442

Cash Flows Reporting Policy

Cash Flows Reporting

Segment Information Policy

Segment Information

Subsequent Events

Recently Issued Accounting Pronouncements

Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Companys_consolidated_subsidia

Company's consolidated subsidiaries or entities - TABLES (Table)	12 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements:	'
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net	'
	The Company's consolidated subsidiaries and/or entities are as follows:

	Name of consolidated	State or other jurisdiction of	Date of incorporation	Attributable interest
	subsidiary or entity	incorporation or organization	or formation
			(date of acquisition,
			if applicable)

	CNS Wellness Florida, LLC	The State of Florida	26-May-09	100%
			(August 2, 2012)

	Psoria-Shield Inc.	The State of Florida	17-Jun-09	100%
			(August 24, 2012)

Property_Equipment_Tables

Property Equipment (Tables)	12 Months Ended
Property Equipment (Tables)	Sep. 30, 2013
property Equipment (Tables)	'
TABLE OF PROPERTY EQUIPMENT	'
		Estimated Useful Life (Years)

	Auto		3

	Computer equipment		5

	Furniture and fixture		7

	Leasehold improvement		*

	Medical and office equipment		5

	Software		3

Potentially_Outstanding_Diluti

Potentially Outstanding Dilutive Common Shares - TABLE (TABLE)

12 Months Ended

Sep. 30, 2013

Potentially Outstanding Dilutive Common Shares - TABLE (TABLE):

Potentially Outstanding Dilutive Common Shares - TABLE (TABLE)

Potentially Outstanding Dilutive Common Shares

For the Reporting Period Ended

30-Sep-13

30-Sep-12

Convertible Notes Payable Shares and Related Warrant Shares

Convertible note payable of $58,000 issued on August 17, 2012 convertible to common shares at $0.30 per share. The note was converted on September 27, 2013.

193,334

166,666

26,667

66,667

Sub-total: convertible notes payable shares and related warrant shares

453,334

386,668

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Sep. 30, 2013
Summary of Significant Accounting Policies (Tables)	'
DETAILS OF STOCK OPTIONS AND WARRANTS	'
	Stock Option Shares

	Stock options issued in June, 2010 to the founder of the Company upon formation with an exercise price of $0.01 per share expiring five (5) years from the date of issuance	1,600,000	1,600,000

	Stock options issued on November 30, 2010 to the members of the board of directors of the Company with an exercise price of $0.01 per share expiring five (5) years from the date of issuance	200,000	200,000

	Stock options issued on March 13, 2012 to a consultant with an exercise price of $0.44 per share expiring five (5) years from the date of issuance	50,000	50,000

	Stock options issued on August 24, 2012 for conversion of PSI stock options originally issued on December 20, 2010 with an exercise price of $1.00 per share expiring ten (10) years from the date of original issuance upon acquisition of PSI	750,000	750,000

	Stock options issued on August 24, 2012 for conversion of PSI stock options originally issued on February 22, 2012 with an exercise price of $2.00 per share expiring ten (10) years from the date of original issuance upon acquisition of PSI	650,000	650,000

	Stock options issued on September 6, 2013 to the advisory board member of the Company with an exercise price of $0.75 per share expiring five (5) years from the date of issuance	10,000	-




	Sub-total: Stock option shares	3,260,000	3,250,000

	Warrant Shares

	Warrants issued on November 10, 2010 to investors in connection with the Company’s November 10, 2010 equity financing with an exercise price of $0.01 per share expiring five (5) years from the date of issuance	1,600,000	1,600,000

	Remaining unexercised warrants originally issued on November 30, 2010 to investors with an exercise price of $0.01 per share expiring five (5) years from the date of issuance	2,434,334	4,478,334

	Warrants issued on November 30, 2010 for services with an exercise price of $0.01 per share expiring five (5) years from the date of issuance	375,000	375,000

	Warrants issued on March 8, 2012 to an investor with an exercise price of $0.50 per share expiring five (5) years from the date of issuance	190,000	190,000

	Warrants issued on March 15, 2012 to an investor with an exercise price of $0.75 per share expiring five (5) years from the date of issuance	75,000	75,000

	Warrants issued on April 19, 2012 to an investor with an exercise price of $1.65 per share expiring five (5) years from the date of issuance	14,545	14,545

	Warrants issued on May 9, 2012 to an investor with an exercise price of $2.16 per share expiring five (5) years from the date of issuance	9,091	9,091

	Warrants issued on May 14, 2012 to investors with an exercise price of $2.25 per share expiring five (5) years from the date of issuance	18,182	18,182

	Warrants issued between May 21 and 25, 2012 to investors with an exercise price of $2.31 per share expiring five (5) years from the date of issuance	112,955	112,955

	Remaining unexercised warrants originally issued on September 25, 2012 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance	236,666	-

	Warrants issued on December 19, 2012 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance	520,999	-

	Warrants issued on February 27, 2013 and March 17, 2013 for services with an exercise price of $0.30 per share expiring five (5) years from the date of issuance	700,000	-

	Warrants issued on March 18, 2013 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance	3,096,603	-

	Warrants issued on April 18, 2013 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance	601,668	-

	Warrants issued on May 9, 2013 to investors with an exercise price of $1.00 per share expiring five (5) years from the date of issuance	40,000	-

	Warrants issued on August 15, 2013 to investors with an exercise price of $0.75 per share expiring five (5) years from the date of issuance	4,121,250	-
		4,121,250	-




	Warrants issued on September 29, 2013 to an investor with an exercise price of $0.45 per share expiring five (5) years from the date of issuance	250,000	-

	Sub-total: Warrant shares	14,396,293	7,209,774

	Total potentially outstanding dilutive common shares	18,109,627	10,846,442

Identification_of_the_Accounti

Identification of the Accounting Acquirer CNS (Tables)	12 Months Ended
Identification of the Accounting Acquirer CNS (Tables)	Sep. 30, 2013
Identification of the Accounting Acquirer CNS	'
Identification of the Accounting Acquirer CNS	'
	(i) The ownership interest of each party after the acquisition

	WCUI's common shares issued and outstanding prior to CNS acquisition	15,367,273	67.8	%

	WCUI's common shares issued to the members of CNS for the acquisition of all of the issued and outstanding limited liability company interests in CNS upon acquisition of CNS	7,300,000	32.2	%

		22,667,273	100	%

	(ii) The members of the board of directors from both companies

	The members of the board of directors from WCUI prior to CNS acquisition	3	60	%

	The members of the board of directors from CNS upon acquisition of CNS	2	40	%

		5	100	%

	(iii) Senior management from both companies

	Senior management from WCUI prior to CNS acquisition	1	100	%

	Senior management from CNS upon acquisition of CNS	-	-	%

		1	100	%

Intangible_Assets_Identificati

Intangible Assets Identification, Estimated Fair Value and Useful Lives CNS (Tables)	12 Months Ended
	Sep. 30, 2013
Intangible Assets Identification, Estimated Fair Value and Useful Lives CNS	'
Intangible Assets Identification, Estimated Fair Value and Useful Lives CNS	'
		Estimated Useful Life (Years)	2-Aug-12

	Trademark/Trade Name	9	$	110,000

	Acquired Technology	20		325,000

	Non-Competition Agreement	3		120,000

	Total Recognized Intangible Assets		$	555,000

Business_Enterprise_Valuation_

Business Enterprise Valuation CNS (Tables)	12 Months Ended
Business Enterprise Valuation CNS (Tables)	Sep. 30, 2013
Business Enterprise Valuation CNS	'
Business Enterprise Valuation CNS	'
		2-Aug-12

	Present Value of Debt-Free Net Cash Flow - Forecast Period	$	807,921

	Present Value of Debt-Free Net Cash Flow - Residual Period		2,287,246

	Present Value of Debt-Free Net Cash Flow – Total		3,095,167

	Value Indication Income Approach - Discounted Net Cash Flow Method (Rounded)	$	3,100,000

Allocation_of_Purchase_Price_C

Allocation of Purchase Price CNS (Tables)	12 Months Ended
Allocation of Purchase Price CNS (Tables)	Sep. 30, 2013
Allocation of Purchase Price CNS	'
Allocation of Purchase Price CNS	'
		Book Value			Fair Value Adjustment		Fair Market Value

	Cash	$	11,713		$	-	$	11,713

	Property and equipment		18,459					18,459

	Trademark		-			110,000		110,000

	Acquired technology		-			325,000		325,000

	Non-compete agreements		-			120,000		120,000

	Goodwill		323,045			2,545,000		2,868,045

	Security deposits		36,939					36,939

	Accounts payable		(41,957	)				(41,957	)

	Accrued interest - related party		(3,516	)				(3,516	)

	Credit cards payable		(66,008	)				(66,008	)

	Payroll liability		(2,709	)				(2,709	)

	Current portion of deferred rent		(11,363	)				(11,363	)

	Advances from related parties		(196,208	)				(196,208	)

	Note payable - related party		(37,139	)				(37,139	)

	Deferred rent, net of current portion		(31,256	)				(31,256	)

	Total		-			3,100,000		3,100,000

	Non-controlling interest		(-	)		-		(-	)

	Purchase price	$	-		$	3,100,000	$	3,100,000

Identification_of_the_Accounti1

Identification of the Accounting Acquirer PSI (Tables)	12 Months Ended
Identification of the Accounting Acquirer PSI (Tables)	Sep. 30, 2013
Identification of the Accounting Acquirer PSI	'
Identification of the Accounting Acquirer PSI	'
	(i) The ownership interest of each party after the acquisition

	WCUI's common shares issued and outstanding prior to PSI acquisition	22,667,273	74.7	%

	WCUI's common shares issued to the stockholders of PSI for the acquisition of all of the issued and outstanding common stock of PSI upon acquisition of PSI	7,686,797	25.3	%

		30,354,070	100	%

	(ii) The members of the board of directors from both companies

	The members of the board of directors from WCUI prior to PSI acquisition	5	83.3	%

	The members of the board of directors from PSI upon acquisition of PSI	1	16.7	%

		6	100	%

	(iii) Senior management from both companies

	Senior management from WCUI prior to PSI acquisition	1	100	%

	Senior management from PSI upon acquisition of PSI	-	-	%

		1	100	%

Intangible_Assets_Identificati1

Intangible Assets Identification, Estimated Fair Value and Useful Lives PSI (Tables)	12 Months Ended
	Sep. 30, 2013
Intangible Assets Identification, Estimated Fair Value and Useful Lives PSI	'
Intangible Assets Identification, Estimated Fair Value and Useful Lives PSI	'
		Estimated Useful Life (Years)	24-Aug-12

	Trademark - Psoria-Shield	7	$	210,000

	Trademark - Psoria-Light	7		420,000

	Acquired Technology	20		2,095,000

	Non-Competition Agreement	4		120,000

	Total Recognized Intangible Assets		$	2,845,000

Business_Enterprise_Valuation_1

Business Enterprise Valuation PSI (Tables)	12 Months Ended
Business Enterprise Valuation PSI (Tables)	Sep. 30, 2013
Business Enterprise Valuation PSI	'
Business Enterprise Valuation PSI	'

		24-Aug-12

	Present Value of Debt-Free Net Cash Flow - Forecast Period	$	2,205,360

	Present Value of Debt-Free Net Cash Flow - Residual Period		1,899,261

	Present Value of Debt-Free Net Cash Flow – Total		4,104,622

	Value Indication Income Approach - Discounted Net Cash Flow Method (Rounded)	$	4,105,000

Allocation_of_Purchase_Price_P

Allocation of Purchase Price PSI (Tables)	12 Months Ended
Allocation of Purchase Price PSI (Tables)	Sep. 30, 2013
Allocation of Purchase Price PSI	'
Allocation of Purchase Price PSI	'
		Book Value			Fair Value Adjustment		Fair Market Value

	Cash	$	11,413		$	-	$	11,413

	Inventories		12,694					12,694

	Property and equipment		80,956					80,956

	Exclusive licenses		4,562					4,562

	Trademark - Psoria-Shield		-			210,000		210,000

	Trademark - Psoria-light		-			420,000		420,000

	Acquired technology		-			2,095,000		2,095,000

	Non-compete agreement		-			120,000		120,000

	Goodwill		456,603			1,260,000		1,716,603

	Security deposits		1,760					1,760

	Accounts payable		(161,821	)				(161,821	)

	Credit cards payable		(42,198	)				(42,198	)

	Customer deposits		(25,000	)				(25,000	)

	Accrued warranty		(9,600	)				(9,600	)

	Current portion of long-term payable		(72,653	)				(72,653	)

	Loan payable		(20,000	)				(20,000	)

	Advances from stockholders		(233,994	)				(233,994	)

	Total		-			4,105,000		4,105,000

	Non-controlling interest		(-	)		-		(-	)

	Purchase price	$	-		$	4,105,000	$	4,105,000

Summary_of_Exclusive_Licenses_

Summary of Exclusive Licenses (Tables)	12 Months Ended
Summary of Exclusive Licenses (Tables)	Sep. 30, 2013
Summary of Exclusive Licenses	'
Summary of Exclusive Licenses	'
		Estimated Useful Life (Years)	30-Sep-13			30-Sep-12

	Exclusive licenses	18	$	5,000		$	5,000

	Less accumulated amortization			(688	)		(438	)

			$	4,312		$	4,562

Summary_of_Acquired_Technologi

Summary of Acquired Technologies (Tables)	12 Months Ended
Summary of Acquired Technologies (Tables)	Sep. 30, 2013
Summary of Acquired Technologies	'
Summary of Acquired Technologies	'
		Estimated Useful Life (Years)	30-Sep-13			30-Sep-12

	CNS

	Acquired technologies	20	$	325,000		$	325,000

	Accumulated amortization			(18,956	)		(2,708

				306,044			322,292

	PSI

	Acquired technologies	20		2,095,000			2,095,000

	Accumulated amortization			(113,477	)		(8,729

				1,981,527			2,086,271

	Total

	Acquired technologies			2,420,000			2,420,000

	Accumulated amortization			(132,433	)		(11,437

			$	2,287,567		$	2,408,563

Summary_of_Non_compete_Agreeme

Summary of Non compete Agreements (Tables)	12 Months Ended
Summary of Non compete Agreements (Tables)	Sep. 30, 2013
Summary of Non compete Agreements	'
Summary of Non compete Agreements	'

		Estimated Useful Life (Years)	30-Sep-13			30-Sep-12

	CNS

	Non-Compete agreement	3	$	120,000		$	120,000

	Accumulated amortization			(46,662	)		(6,666	)

				73,338			113,334

	PSI

	Non-Compete agreement	4		120,000			120,000

	Accumulated amortization			(32,500	)		(2,500	)

				87,500			117,500

	Total

	Non-Compete agreements			240,000			240,000

	Accumulated amortization			(79,162	)		(9,166	)

			$	160,838		$	230,834

Summary_of_Trademarks_Tables

Summary of Trademarks (Tables)	12 Months Ended
Summary of Trademarks (Tables)	Sep. 30, 2013
Summary of Trademarks	'
Summary of Trademarks	'

		Estimated Useful Life (Years)	30-Sep-13			30-Sep-12

	CNS

	Trademark	7	$	110,000		$	110,000

	Accumulated amortization			(14,266	)		(2,038	)

				95,734			107,962

	PSI

	Trademark - Psoria-Light	7		420,000			420,000

	Accumulated amortization			(57,500	)		(5,000	)

				362,500			415,000

	Trademark - Psoria-Shield	7		210,000			210,000

	Accumulated amortization			(40,000	)		(2,500	)

				170,000			207,500

	Total

	Non-Compete agreements			740,000			740,000

	Accumulated amortization			(111,766	)		(9,538	)

			$	628,234		$	730,462

Schedule_Of_Goodwill_Tables

Schedule Of Goodwill (Tables)	12 Months Ended
Schedule Of Goodwill (Tables)	Sep. 30, 2013
Schedule Of Goodwill	'
Schedule of Goodwill	'
		30-Sep-13			30-Sep-12

	Acquisition of CNS

	Goodwill	$	2,868,045		$	2,868,045

	Accumulated amortization		(-	)		(-	)

			2,868,045			2,868,045

	Acquisition of PSI

	Goodwill		1,716,603			1,716,603

	Accumulated amortization		(-	)		(-	)

			1,716,603			1,716,603

	Total

	Acquired technologies		4,584,648			4,584,648

	Accumulated amortization		(-	)		(-	)

		$	4,584,648		$	4,584,648

Website_Development_Cost_Table

Website Development Cost (Tables)	12 Months Ended
Website Development Cost (Tables)	Sep. 30, 2013
Website Development Cost (Tables)	'
WEBSITE DEVELOPMENT TABLES	'
		Estimated Useful Life (Years)	30-Sep-13			30-Sep-12

	Website development costs	3	$	22,809		$	17,809

	Less accumulated amortization			(8,826	)		(2,898	)

			$	13,983		$	14,911

Schedule_of_Convertible_notes_

Schedule of Convertible notes Payable (Tables)	12 Months Ended
Schedule of Convertible notes Payable (Tables)	Sep. 30, 2013
Schedule of Convertible notes Payable:	'
Schedule of Convertible notes Payable	'
		30-Sep-13		30-Sep-12

	On August 17, 2012 WCUI issued a convertible promissory note, the note is non-interest bearing and due on demand. Pursuant to the terms and conditions of the note, the note holder has the option to convert all or any portion of the note amount to the Company’s common shares at $0.30 per share, and a warrant to purchase the same number of shares of common stock with an exercise price of $0.45 per share expiring five (5) years from the date of issuance. The note was converted into common stock on September 27, 2013.	$	-	$	58,000

		$	-	$	58,000

Related_Party_Transactions_Tab

Related Party Transactions (Tables)	12 Months Ended
Related Party Transactions (Tables)	Sep. 30, 2013
Related Party Transactions (Tables)	'
RELATED PARTY AND THE RELATION WITH IT	'
	Related Parties	Relationship

	Andrew J. Kandalepas	Chairman, CEO, significant stockholder and director

	CADserv Corporation	An entity owned and controlled by significant stockholder

	William A. Lambos, Ph.D.	Chief Cognitive Neuroscientist of CNS, significant stockholder and director

	Peter A. Hannouche	CEO and COO of CNS, significant stockholder and director

	Scot Johnson	President and Chief Executive Officer of PSI, significant stockholder and director

	Lux Dynamics LLC	An entity owned and controlled by the spouse of a significant stockholder
ADVANCES FROM STOCKHOLDER	'
	Note Receivable – Chairman, President and CEO

		30-Sep-13			30-Sep-12

	On September 30, 2013 Chairman, President and CEO (“Maker”) hereby promises to pay to the order of Wellness Center USA, Inc., a Nevada corporation ("Lender"), having an address at 1014 E. Algonquin Road, Ste. 111, Schaumburg, Illinois 60173, the principal sum of Two Hundred Fifty Thousand Dollars and No/100 Dollars ($250,000), together with interest on the principal amount from time to time outstanding at the rate of seven percent (7.0%) per annum, in six quarterly payments of principal and accrued interest, beginning on April 1, 2014 and continuing on the first day of each calendar quarter thereafter, with all principal and interest to be paid in full on or before July 1, 2015 (the "Maturity Date"). After the Maturity Date, and in addition to the interest described above which is due on or prior to the Maturity Date, Maker shall pay interest on the balance of principal remaining unpaid during any such period at an annual rate equal to ten percent (10%) (the "Default Rate"). The interest accruing under this paragraph shall be immediately due and payable by Maker to, and shall be additional indebtedness evidenced by, this Note.	$	250,000		$	-

	Current maturity of note receivable - Chairman, President and CEO	$	(83,333	)	$	-

	Note receivable - Chairman, President and CEO, net of current maturity	$	166,667		$	-


	Note Payable – Related Party

		30-Sep-13			30-Sep-12

	On August 29, 2010 CNS issued a promissory note to a family member of a stockholder, then one of CNS' members to memorialize (i) the receipt of the funds in the amount of $37,139 and (ii) the terms of note. Pursuant to the terms, the note accrues simple interest of 5% per annum until the note is fully repaid. Interest has been computed as of the date of the receipt of the funds. The note is due on demand.	$	37,139		$	37,139

		$	37,139		$	37,139



	Long-Term Notes Payable – Officers

		30-Sep-13			30-Sep-12

	On August 2, 2012, upon the acquisition of CNS by WCUI, CNS memorialized the advances from the former member as a promissory note to the officer. Pursuant to the terms and conditions of the note, CNS promises to pay the officer the principal sum of $120,886.30 and the note accrues simple interest at 2% per annum, payable annually on each anniversary date of the Note. The entire principal balance together with any accrued but unpaid interest thereon is due August 2, 2015.

	Original amount	$	120,886		$	120,886

	Repayments from inception to date		(58,206	)		(-	)

	Remaining balance		62,680			120,886

	On August 2, 2012, upon the acquisition of CNS by WCUI, CNS memorialized the advances from the former member as a promissory note to the officer. Pursuant to the terms and conditions of the note, CNS promises to pay the officer the principal sum of $75,322.14 and the note accrues simple interest of 2%, per annum ,payable annually on each anniversary date of the Note. The entire principal balance together with any accrued but unpaid interest thereon is due August 2, 2015.

	Original amount		75,322			75,322

	Repayments from inception to date		(59,765	)		(900	)

	Remaining balance		15,557			74,422

		$	78,237		$	195,308

Future_Minimum_Lease_Payments_

Future Minimum Lease Payments (Tables)	12 Months Ended
Future Minimum Lease Payments (Tables)	Sep. 30, 2013
Future Minimum Lease Payments	'
Future minimum lease payments	'
	Fiscal year ending September 30:

	2014	$	22,914

	2015		5,728

		$	28,642
Future minimum lease payments CNS	'
	Fiscal year ending September 30:

	2014	$	147,958

	2015		152,402

		$	300,360
Future minimum lease payments PSI	'
	Fiscal year ending September 30:

	2014	$	28,890

	2015		6,420

		$	35,310

Stockholders_Equity_Deficit_Ta

Stockholders Equity Deficit (Tables)	12 Months Ended
Stockholders Equity Deficit (Tables)	Sep. 30, 2013
Stockholders Equity Deficit (Tables)	'
ASSUMPTIONS FOR BLACK SCHOLES PRICING MODEL	'
						13-Mar-12

	Expected life (year)						5

	Expected volatility (*)						64.53	%

	Expected annual rate of quarterly dividends						0	%

	Risk-free rate(s)						0.99	%
ASSUMPTIONS USED IN SEPTEMBER 6, 2013 PRICING USING BLACK SCHOLES MODEL	'

						6-Sep-13

	Expected life (year)						5

	Expected volatility (*)						61.77	%

	Expected annual rate of quarterly dividends						0	%

	Risk-free rate(s)						1.77	%
SUMMARY OF STOCK OPTION ACTIVITIES	'
		Number of						Exercise Price Range									Weighted Average Exercise Price							Fair Value			Aggregate
		Option Shares						Per Share																at Date of Grant			Intrinsic
																											Value

	Balance, September 30, 2011		1,800,000							$		0.01						$		0.01				$		20		$		-

	Granted		50,000									0.44								0.44						14,265				-

	Granted		750,000									1								1						417,570				-

	Granted		650,000									2								2						745,382				-

	Canceled		-								-								-										-

	Exercised		-								-								-										-

	Expired		-								-								-										-

	Balance, September 30, 2012		3,250,000							$		0.01 - 2.00						$		0.64				$		1,177,237		$		-

	Granted		10,000									0.75								0.75						1,491				-

	Canceled		-								-								-						-				-

	Exercised		-								-								-						-				-

	Expired		-								-								-						-				-

	Balance, September 30, 2013		3,260,000							$		0.01 - 2.00						$		0.64				$		1,178,728		$		-

	Vested and exercisable, September 30, 2013		3,260,000							$		0.01 - 2.00						$		0.64				$		1,178,728		$		-

	Unvested, September 30, 2013		-							$		-						$		-				$		-		$		-
SUMMARY OF OUTSTANDING AND EXCERCISABLE OPTIONS	'
		Options Outstanding									Options Exercisable
	Range of Exercise Prices	Number Outstanding			Average Remaining Contractual Life (in years)			Weighted Average Exercise Price			Number Exercisable		Average Remaining Contractual Life (in years)			Weighted Average Exercise Price

	$0.01		1,600,000			1.75		$	0.01			1,600,000		1.75		$	0.01

	$0.01		200,000	.		2.12			0.01			200,000		2.12			0.01

	$0.44		50,000			3.45			0.44			50,000		3.45			0.44

	$0.75		10,000			5			0.75			10,000		5			0.75

	$1.00		750,000			7.2			1			750,000		7.2			1

	$2.00		650,000			8.4			2			650,000		8.4			2

	$0.01 - 2.00		3,260,000			4.38		$	0.64			3,260,000		4.38		$	0.64
COMPANYS ESTIMATED FAIR VALUE OF THE WARRANTS	'
		8-Mar-12				15-Mar-12

	Expected life (year)		5				5

	Expected volatility (*)		64.53	%			64.53	%

	Expected annual rate of quarterly dividends		0	%			0	%

	Risk-free rate(s)		0.89	%			1.11	%

SUMMARY OF COMPANYS APRIL and MAY 2012 ISSUANCES	'
		19-Apr-12				9-May-12

	Expected life (year)		5				5

	Expected volatility (*)		64.61	%			64.54	%

	Expected annual rate of quarterly dividends		0	%			0	%

	Risk-free rate(s)		0.84	%			0.77	%

		14-May-12				21-May-12

	Expected life (year)		5				5

	Expected volatility (*)		64.53	%			64.49	%

	Expected annual rate of quarterly dividends		0	%			0	%

	Risk-free rate(s)		0.73	%			0.75	%


		22-May-12				25-May-12

	Expected life (year)		5				5

	Expected volatility (*)		64.49	%			64.47	%

	Expected annual rate of quarterly dividends		0	%			0	%

	Risk-free rate(s)		0.78	%			0.76	%
COMPANYS ESTIMATED FAIR VALUE OF THE WARRENTS SEPTEMBER 2012 ISSUANCE	'
						25-Sep-12

	Expected life (year)						5

	Expected volatility (*)						65.7	%

	Expected annual rate of quarterly dividends						0	%

	Risk-free rate(s)						0.66	%
COMPANYS ESTIMATED FAIR VALUE OF THE WARRENTS DECEMBER 2012 Issuance	'
						19-Dec-12

	Expected life (year)						5

	Expected volatility (*)						63.91	%

	Expected annual rate of quarterly dividends						0	%

	Risk-free rate(s)						0.77	%

COMPANYS ESTIMATED FAIR VALUE OF THE WARRENTS February and March 2013 Issuance	'
		February 26, 2013				17-Mar-13

	Expected life (year)		5				5

	Expected volatility (*)		62.93	%			62.56	%

	Expected annual rate of quarterly dividends		0	%			0	%

	Risk-free rate(s)		0.78	%			0.81	%

COMPANYS ESTIMATED FAIR VALUE OF THE WARRENTS March 2013 Issuances	'
						17-Mar-13

	Expected life (year)						5

	Expected volatility (*)						62.56	%

	Expected annual rate of quarterly dividends						0	%

	Risk-free rate(s)						0.81	%
COMPANYS ESTIMATED FAIR VALUE OF THE WARRENTSApril 2013 Issuance	'
						19-Apr-13

	Expected life (year)						5

	Expected volatility (*)						62.35	%

	Expected annual rate of quarterly dividends						0	%

	Risk-free rate(s)						0.72	%

COMPANYS ESTIMATED FAIR VALUE OF THE WARRENTS May 2013 Issuances	'
						9-May-13

	Expected life (year)						5

	Expected volatility (*)						62.08	%

	Expected annual rate of quarterly dividends						0	%

	Risk-free rate(s)						0.75	%

COMPANYS ESTIMATED FAIR VALUE OF THE WARRENTS August 2013 Issuances	'

						15-Aug-13

	Expected life (year)						5

	Expected volatility (*)						61.39	%

	Expected annual rate of quarterly dividends						0	%

	Risk-free rate(s)						1.54	%
Summary of the Company's Warrants Activities	'

				Number of					Exercise Price Range					Weighted Average Exercise Price				Fair Value at Date of Issuance			Aggregate
				Warrant Shares					Per Share												Intrinsic
																					Value

	Balance, September 30, 2011				6,693,334					$	0.01				$	0.01		$		38		$	-

	Granted				756,440						0.45 - 2.31					0.1				121,975			-

	Canceled				-						-					-				-			-

	Exercised				(240,000	)					-					-				-			-

	Expired				-						-					-				-			-

	Balance, September 30, 2012				7,209,774					$	0.45 - 2.31				$	0.1		$		122,013		$	-

	Granted				9,389,721						0.30 -1.00					0.42				1,167,139			-

	Canceled				-						-					-				-			-

	Exercised				(2,203,202	)					-					-				-			-

	Expired				-						-					-				-			-

	Balance, September 30, 2013				14,396,293					$	0.01 - 2.31				$	0.42		$		1,289,152		$	-

	Earned and exercisable, September 30, 2013				14,396,293					$	0.01 - 2.31				$	0.42		$		1,289,152		$	-

	Unvested, September 30, 2013				-					$	-				$	-		$		-		$	-
PERIOD END EXERCISABLE AND OUTSTANDING WARRANTS	'
		Warrants Outstanding									Warrants Exercisable
	Range of Exercise Prices	Number Outstanding			Average Remaining Contractual Life (in years)			Weighted Average Exercise Price			Number Exercisable		Average Remaining Contractual Life (in years)			Weighted Average Exercise Price

	$0.01 – 2.31		14,396,293			3.84		$	0.42			14,396,293		3.84		$	0.28

Components_of_deferred_tax_ass

Components of deferred tax assets - TABLE (TABLE)	12 Months Ended
Components of deferred tax assets - TABLE (TABLE)	Sep. 30, 2013
Components of deferred tax assets - TABLE (TABLE):	'
Components of deferred tax assets - TABLE (TABLE)	'
		September			September
		30,			30,
		2013			2012
	Net deferred tax assets – non-current:

	Expected income tax benefit from NOL carry-forwards	$	957,790		$	189,418

	Less valuation allowance		(957,790	)		(189,418	)

	Deferred tax assets, net of valuation allowance	$	-		$	-

Reconciliation_of_the_federal_

Reconciliation of the federal statutory income tax rate and the effective income tax rate - TABLE (Table)	12 Months Ended
	Sep. 30, 2013
Reconciliation of the federal statutory income tax rate and the effective income tax rate:	'
Reconciliation of the federal statutory income tax rate and the effective income tax rate	'
		For the fiscal year ended September 30, 2013			For the fiscal year ended September 30, 2012

	Federal statutory income tax rate		34	%		34	%

	Change in valuation allowance on net operating loss carry-forwards		(34.0	)		(34.0	)

	Effective income tax rate		0	%		0	%

Consolidated_Statements_By_Rep

Consolidated Statements By Reportable Segment (Tables)	12 Months Ended
Consolidated Statements By Reportable Segment (Tables)	Sep. 30, 2013
Consolidated Statements By Reportable Segment	'
Total Assets By Reportable Segment	'

						30-Sep-13
						WCUI		CNS		PSI		WCUI		Consolidated
						Corporate Headquarter		Patient Services		Medical Devices		Nutritional Supplement Distribution
	ASSETS
	Current Assets
		Cash				409,899		75,519		13,828				499,246
		Accounts receivable				-		4,472		-				4,472
		Inventories				-		-		135,485				135,485
		Current maturity of note receivable - Chairmanand CEO				83,333		-		-				83,333
		Prepayments and other current assets				7,059		-		416				7,475

			Total current assets			500,291		79,991		149,729		-		730,011

	Property and Equipment
		Property and equipment				18,390		18,459		80,956				117,805
		Accumulated depreciation				-2,591		-9,885		-30,824				-43,300
			Property and equipment, net			15,799		8,574		50,132		-		74,505

	Exclusive Licenses
		Exclusive licenses				-		-		5,000				5,000
		Accumulated amortization				-		-		-688				-688
			Exclusive licenses, net			-		-		4,312		-		4,312

	Acquired Technologies
		Acquired technologies												-
		Acquired technologies - CNS						325,000						325,000
		Acquired technologies - PSI								2,095,000				2,095,000
		Accumulated amortization												-
		Accumulated amortization - CNS						-18,956						-18,956
		Accumulated amortization - PSI								-113,477				-113,477
			Acquired technologies, net			-		306,044		1,981,523		-		2,287,567

	Non-Compete Agreements
		Non-compete agreements												-
		Non-compete Agreement - CNS						120,000						120,000
		Non-compete Agreement - PSI								120,000				120,000
		Accumulated amortization												-
		Accumulated amortization - CNS						-46,662						-46,662
		Accumulated amortization - PSI								-32,500				-32,500
			Non-compete agreements, net			-		73,338		87,500		-		160,838

	Trademarks
		Trademarks												-
		Trade Mark:TM - CNS						110,000						110,000
		Trade Mark:TM - PL								420,000				420,000
		Trade Mark:TM - PS								210,000				210,000
		Accumulated amortization												-
		Accumulated amortization - CNS						-14,266						-14,266
		Accumulated amortization - PL								-57,500				-57,500
		Accumulated amortization - PS								-40,000				-40,000

			Trademarks, net			-		95,734		532,500		-		628,234

	Website Development Costs
		Website development costs				22,809								22,809
		Accumulated amortization				-8,826								-8,826
			Website development costs, net			13,983		-		-		-		13,983

	Other Assets
		Goodwill												-
		Goodwill - CNS						2,868,045						2,868,045
		Goodwill - PSI								1,716,603				1,716,603
	Note receivable - Chairman and CEO, net of current maturity				166,667		-		-				166,667
	Security deposits						36,939		1,760				38,699

		Total other assets			166,667		2,904,984		1,718,363		-		4,790,014
			Total assets		696,740		3,468,665		4,524,059		-		8,689,464

Consolidated Statements By Reportable Segment	'
		For the Fiscal Year
		Ended
		30-Sep-13
		WCUI			CNS						PSI					WCUI			Consolidated
		Corporate			Patient						Medical					Nutritional
		Headquarter			Services						Devices					Supplement
																Distribution
	Revenue
	Patient services						269,644						-				-			269,644
	Sales						-						-				2,488			2,488

	Total revenue	-			269,644						-					2,488			272,132

	Cost of goods sold																	3,134			3,134

	Gross margin			-					269,644						-			-646			268,998

	Operating expenses
	Consulting fees		689,436				-						-							689,436
	Professional fees		252,674				-						35,459							288,133
	Rent expense - related party		24,871				-						-							24,871
	Rent expense		-				141,811						32,100							173,911
	Research and development		-				-						9,613							9,613
	Salaries - officers		200,000				300,000						150,099							650,099
	Salaries - others		-				141,498						73,802							215,300
	Selling expenses		-				11,567						92,112							103,679
	General and administrative expenses		447,675				172,885						199,139							819,699

	Total operating expenses	1,614,656			767,761						592,324					-			2,974,741

	Loss from operations			-1,614,656					-498,117						-592,324			-646			-2,705,743

	Other (income) epxense
	Financing costs		91,630				-						-							91,630
	Interest expense		1,250				-						5,828							7,078
	Interest expense - related party		-				4,828						-							4,828
	Other (income) expense		-				7,751						-							7,751

	Other (income) expense, net	92,880			12,579						5,828					-			111,287

	Loss before income tax provision			-1,707,536					-510,696						-598,152			-646			-2,817,030

	Income tax provision			-					-						-						-

	Net loss			-1,707,536					-510,696						-598,152			-646			-2,817,030

	Net loss per common share - basic and diluted

	Net loss per common share - basic and diluted																		$	-0.08

	Weighted Average Common Shares Outstanding - basic and diluted																			37,480,331

Organization_and_Operations_Ac

Organization and Operations Acquisitions (Details)	Aug. 24, 2012	Aug. 02, 2012
Organization and Operations Acquisitions	'	'
Percentage of issuance of shares on total issued and outstanding shares	'	32.20%
Total Common stock shares issued and outstanding	'	22,704,773
Issuance of common stock to acquire LLC interests in PSI	7,686,797	'
Percentage of issuance of shares on total issued and outstanding shares PSI	25.30%	'
Total Common stock shares issued and outstanding PSI	30,354,570	'

Recovered_Sheet1

Summary of significant accounting policies Net income (loss) per common share (Details)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Convertible note payable	'	'
Issued on August 17, 2012 convertible to shares at $0.30 per share	'	193,334
Warrants issuable contingent upon conversion of convertible note payable exercisable at $0.45 per share	193,334	193,334
Warrants issuable contingent upon conversion of convertible note payable of $50,000 issued on October 11, 2012 exercisable at $0.45 per share	166,666	'
Warrants issuable, contingent upon conversion of convertible note payable of $8,000, issued on February 8, 2013 with an exercise price of $0.45 per share	26,667	'
Warrants issuable, contingent upon conversion of convertible note payable of $20,000, issued on June 28, 2013 with an exercise price of $0.45 per share	66,667	'
Sub-total: convertible notes payable shares and related warrant shares	453,334	386,668
Stock Option Shares	'	'
Stock options issued June, 2010 to the founder of the Company	1,600,000	1,600,000
Stock options issued on November 30, 2010 to the members of board of directors of the Company	200,000	200,000
Stock options issued on March 13, 2012 to a consultant	50,000	50,000
Conversion of PSI stock options issued on December 20, 2010	750,000	750,000
Conversion of PSI stock options issued on February 22, 2012	650,000	650,000
Stock options issued on September 6, 2013 to the advisory board member of the Company	10,000	'
Sub-total: Stock option shares	3,250,000	3,250,000
Warrant Shares	'	'
Warrants issued on November 10, 2010 to investor in connection with the Company's equity financing	1,600,000	1,600,000
Remaining warrants issued on November 30, 2010 to investor with an exercise price of $0.01 per share	2,434,334	4,478,334
Warrants issued on November 30 , 2010 for services with an exercise price of $0.01 per share	375,000	375,000
Warrants issued on March 8, 2012 to investor with an exercise price of $0.50 per share	190,000	190,000
Warrants issued on March 15, 2012 to investor with an exercise price of $0.75 per share	75,000	75,000
Warrants issued on April 19, 2012 to investor with an exercise price of $1.65 per share	14,545	14,545
Warrants issued on May 9, 2012 to investor with an exercise price of $2.16 per share	9,091	9,091
Warrants issued on May 14, 2012 to investors with an exercise price of $2.25 per share	18,182	18,182
Warrants issued between May 21 and 25, 2012 to investors with an exercise price of $2.31 per share	112,955	112,955
Remaining unexercised warrants originally issued on September 25, 2012 to investors with an exercise price of $0.45 per share	236,666	'
Warrants issued on December 19, 2012 to investors with an exercise price of $0.45 per share	520,999	'
Warrants issued on February 27, 2013 and March 17, 2013 for services with an exercise price of $0.30 per share	700,000	'
Warrants issued on March 18, 2013 to investors with an exercise price of $0.45 per share	3,096,603	'
Warrants issued on April 18, 2013 to investors with an exercise price of $0.45 per share	601,668	'
Warrants issued on May 9, 2013 to investors with an exercise price of $1.00 per share	40,000	'
Warrants issued on August 15, 2013 to investors with an exercise price of $0.75 per share	4,121,250	'
Warrants issued on September 29, 2013 to an investor with an exercise price of $0.45 per share	250,000	'
Sub-total: Warrant shares	14,396,293	7,209,774
Total potentially outstanding dilutive common shares	18,109,627	10,846,442

Acquisition_of_CNS_Wellness_Fl

Acquisition of CNS Wellness Florida, LLC (Details)	Aug. 02, 2012
Acquisition of CNS Wellness Florida, LLC	'
Issuance of common stock to acquire LLC interests in CNS Wellness Florida in millions	7.3
Percentage of issuance of shares on total issued and outstanding shares in CNS Wellness Florida	32.20%
Total Common stock shares issued and outstanding common stock of the Company as of the closing date of the share exchange under the Exchange Agreement	22,704,773

The_specific_control_factors_c

The specific control factors considered to determine which entity was the accounting acquirer are as follows (Details)	Sep. 30, 2013
The ownership interest of each party after the acquisition	'
WCUI's common shares issued and outstanding prior to CNS acquisition	15,367,273
Percentage of WCUI's common shares issued and outstanding prior to CNS acquisition	67.80%
WCUI's common shares issued to the members of CNS for the acquisition	7,300,000
Percentage of WCUI's common shares issued to the members of CNS for the acquisition	32.20%
Total ownership interest of each party after the acquisition	22,667,273
Percentage of total ownership interest of each party after the acquisition	100.00%
The members of the board of directors from both companies	'
The members of the board of directors from WCUI prior to CNS acquisition	3
Percentage of the members of the board of directors from WCUI prior to CNS acquisition	60.00%
The members of the board of directors from CNS upon acquisition of CNS	2
Percentage of the members of the board of directors from CNS upon acquisition of CNS	40.00%
Total members of the board of directors from both companies	5
Percentage of total members of the board of directors from both companies	100.00%
Senior management from both companies	'
Senior management from WCUI prior to CNS acquisition	1
Percentage of Senior management from WCUI prior to CNS acquisition	100.00%
Senior management from CNS upon acquisition of CNS	0
Percentage of Senior management from CNS upon acquisition of CNS	0.00%
Total Senior management from both companies	1
Percentage of total Senior management from both companies	100.00%

Intangible_Assets_Identificati2

Intangible Assets Identification, Estimated Fair Value and Useful Lives CNS Wellness Florida (Details) (USD $)	Aug. 02, 2012
Intangible Assets Identification, Estimated Fair Value and Useful Lives CNS Wellness Florida	'
Trademark/Trade Name Estimated Useful Life 9 years	$110,000
Acquired Technology Estimated Useful Life 20 years	325,000
Non-Competition Agreement Estimated Useful Life 3 years	120,000
Total Recognized Intangible Assets	$555,000

Business_Enterprise_Valuation_2

Business Enterprise Valuation CNS Wellness Florida (Details) (USD $)	Aug. 02, 2012
Business Enterprise Valuation CNS Wellness Florida	'
Present Value of Debt-Free Net Cash Flow - Forecast Period	$807,921
Present Value of Debt-Free Net Cash Flow - Residual Period	2,287,246
Present Value of Debt-Free Net Cash Flow - Total	3,095,167
Value Indication Income Approach - Discounted Net Cash Flow Method (Rounded)	$3,100,000

Allocation_of_Purchase_Price_C1

Allocation of Purchase Price CNS (Details) (USD $)	Aug. 02, 2012
Book Value	'
CNS Cash ,	$11,713
CNS Cash ,	11,713
CNS Property and equipment,	18,459
CNS Goodwill,	323,045
CNS Security deposits,	36,939
CNS Accounts payable,	-41,957
CNS Accrued interest - related party,	-3,516
CNS Credit cards payable,	-66,008
CNS Payroll liability,	-2,709
CNS Current portion of deferred rent,	-11,363
CNS Advances from related parties,	-196,208
CNS Note payable - related party,	-37,139
CNS Deferred rent, net of current portion,	-31,256
Fair Value Adjustment	'
CNS Trademark ,	110,000
CNS Acquired technology,	325,000
CNS Non-compete agreements,	120,000
CNS Goodwill,	2,545,000
Total Purchase Price of Fair Value CNS,	3,100,000
Non-controlling interest CNS,	0
Purchase price net Fair Value CNS	3,100,000
Fair Market Value	'
CNS Cash ,	11,713
CNS Cash ,	11,713
CNS Property and equipment,	18,459
CNS Trademark ,	110,000
CNS Acquired technology,	325,000
CNS Non-compete agreements,	120,000
CNS Goodwill,	2,868,045
CNS Security deposits,	36,939
CNS Accounts payable,	-41,957
CNS Accrued interest - related party,	-3,516
CNS Credit cards payable,	-66,008
CNS Payroll liability,	-2,709
CNS Current portion of deferred rent,	-11,363
CNS Advances from related parties,	-196,208
CNS Note payable - related party,	-37,139
CNS Deferred rent, net of current portion,	-31,256
Total Purchase Price of Fair Value CNS,	3,100,000
Purchase price net Fair Value CNS	$3,100,000

Acquisition_of_PsoriaShield_In

Acquisition of Psoria-Shield Inc (Details)	Aug. 24, 2012
Acquisition of Psoria-Shield Inc	'
Issuance of common stock to acquire LLC interests in PSI Acquisition	7,686,797
Percentage of issuance of shares on total issued and outstanding shares in PSI Acquisition	25.30%
Total Common stock shares issued and outstanding PSI Acquisition	30,354,570

The_specific_control_factors_c1

The specific control factors considered to determine which entity was the accounting acquirer are as follows PSI (Details)	Sep. 30, 2013
The ownership interest of each party after the acquisition,	'
WCUI's common shares issued and outstanding prior to PSI acquisition	22,667,273
Percentage of WCUI's common shares issued and outstanding prior to PSI acquisition	74.70%
WCUI's common shares issued to the the stockholders of PSI for the acquisition	7,686,797
Percentage of WCUI's common shares issued to the the stockholders of PSI for the acquisition	25.30%
Total ownership interest of each party after the acquisition of PSI,	30,354,070
Percentage of total ownership interest of each party after the acquisition of PSI,	100.00%
The members of the board of directors from both companies PSI	'
The members of the board of directors from WCUI prior to PSI acquisition	5
Percentage of the members of the board of directors from WCUI prior to PSI acquisition	83.30%
The members of the board of directors from CNS upon acquisition of PSI	1
Percentage of the members of the board of directors from PSI upon acquisition of PSI	16.70%
Total members of the board of directors from both companies PSI	6
Percentage of total members of the board of directors from both companies PSI	100.00%
Senior management from both companies PSI	'
Senior management from WCUI prior to PSI acquisition	1
Percentage of Senior management from WCUI prior to PSI acquisition	100.00%
Senior management from PSI upon acquisition of PSI	0
Percentage of Senior management from PSI upon acquisition of PSI	0.00%
Total Senior management from both companies PSI	1
Percentage of total Senior management from both companies PSI	100.00%

Intangible_Assets_Identificati3

Intangible Assets Identification, Estimated Fair Value and Useful Lives PSI (Details) (USD $)	Aug. 24, 2012
Intangible Assets Identification, Estimated Fair Value and Useful Lives PSI	'
Trademark - Psoria-Shield Estimated Useful Life 7 years	$210,000
Trademark - Psoria-Light Estimated Useful Life 7 years	420,000
Acquired Technology Estimated Useful Life 20 years,	2,095,000
Non-Competition Agreement Estimated Useful Life 4 years	120,000
Total Recognized Intangible Assets PSI	$2,845,000

Business_Enterprise_Valuation_3

Business Enterprise Valuation PSI (Details) (USD $)	Aug. 24, 2012
Business Enterprise Valuation PSI	'
Present Value of PSI Debt-Free Net Cash Flow - Forecast Period	$2,205,360
Present Value of PSI Debt-Free Net Cash Flow - Residual Period	1,899,261
Present Value of PSI Debt-Free Net Cash Flow - Total	4,104,622
PSI Value Indication Income Approach - Discounted Net Cash Flow Method (Rounded)	$4,105,000

Allocation_of_Purchase_Price_P1

Allocation of Purchase Price PSI (Details) (USD $)	Aug. 24, 2012
Book Value,	'
PSI Cash.	$11,413
PSI Cash.	11,413
PSI Inventories.	12,694
PSI Property and equipment.	80,956
PSI Exclusive licenses.	4,562
PSI Goodwill.	456,603
PSI Security deposits.	1,760
PSI Accounts payable.	-161,821
PSI Credit cards payable.	-42,198
PSI Customer deposits.	-25,000
PSI Accrued warranty.	-9,600
PSI Current portion of long-term payable.	-72,653
PSI Loan payable.	-20,000
PSI Advances from stockholders.	-233,994
Fair Value Adjustment,	'
PSI Trademark - Psoria-Shield .	210,000
PSI Trademark - Psoria-light .	420,000
PSI Acquired technology.	2,095,000
PSI Non-compete agreement.	120,000
PSI Goodwill.	1,260,000
Total Purchase Price of Fair Value PSI,	4,105,000
Non-controlling interest PSI,	0
Purchase price net Fair Value PSI	4,105,000
Fair Market Value,	'
PSI Cash.	11,413
PSI Cash.	11,413
PSI Inventories.	12,694
PSI Property and equipment.	80,956
PSI Exclusive licenses.	4,562
PSI Trademark - Psoria-Shield .	210,000
PSI Trademark - Psoria-light .	420,000
PSI Acquired technology.	2,095,000
PSI Non-compete agreement.	120,000
PSI Goodwill.	1,716,603
PSI Security deposits.	1,760
PSI Accounts payable.	-161,821
PSI Credit cards payable.	-42,198
PSI Customer deposits.	-25,000
PSI Accrued warranty.	-9,600
PSI Current portion of long-term payable.	-72,653
PSI Loan payable.	-20,000
PSI Advances from stockholders.	-233,994
Total Purchase Price of Fair Value PSI,	4,105,000
Purchase price net Fair Value PSI	$4,105,000

Intangible_Assets_Details

Intangible Assets (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Intangible Assets	'	'
Exclusive licenses (Estimated useful life 18 years)	$5,000	$5,000
Accumulated amortization Exclusive licenses	-688	-438
Exclusive licenses Net	4,312	4,562
Acquired Technologies CNS gross with estimated life of 20 years	325,000	325,000
Acquired Technologies Accumulated amortization CNS	-18,956	-2,708
Acquired Technologies CNS net	306,044	322,292
Acquired Technologies PSI gross with estimated life of 20 years	2,095,000	2,095,000
Acquired Technologies Accumulated amortization PSI	-113,477	-8,729
Acquired Technologies PSI net	1,981,527	2,086,271
Acquired Technologies Total gross	2,420,000	2,420,000
Acquired Technologies Accumulated amortization Total	-132,433	-11,437
Acquired Technologies Total net	2,287,567	2,408,563
Non-Compete agreements CNS gross with estimated life of 3 years	120,000	120,000
Non-Compete agreements Accumulated amortization CNS	-46,662	-6,666
Non-Compete agreements CNS net	73,338	113,334
Non-Compete agreements PSI gross with estimated life of 4 years	120,000	120,000
Non-Compete agreements Accumulated amortization PSI	-32,500	-2,500
Non-Compete agreements PSI net	87,500	117,500
Non-Compete agreements Total gross	240,000	240,000
Non-Compete agreements Accumulated amortization Total	-79,162	-9,166
Non-Compete agreements Total net	160,838	230,834
Trademarks CNS gross with estimated life of 7 years	110,000	110,000
Trademarks Accumulated amortization CNS	-14,266	-2,038
Trademarks CNS net	95,734	107,962
Trademarks PSI Light gross with estimated life of 7 years	420,000	420,000
Trademarks Accumulated amortization PSI Light	-57,500	-5,000
Trademarks PSI Light net	362,500	415,000
Trademarks PSI Shield gross with estimated life of 7 years	210,000	210,000
Trademarks Accumulated amortization PSI Shield	-40,000	-2,500
Trademarks PSI Shield net	170,000	207,500
Trademarks Total gross	740,000	740,000
Trademarks Accumulated amortization Total	-111,766	-9,538
Trademarks Total net	$628,234	$730,462

Amortization_Expense_Details

Amortization Expense (Details) (USD $)	12 Months Ended
Amortization Expense (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Amortization Expense	'	'
Amortization Expense Exclusive licenses	$250	$0
Amortization Expense Acquired technologies	120,996	11,437
Amortization Expense Non-compete agreements	69,996	9,166
Amortization Expense Trademarks	102,228	9,538
Amortization Expense Website development costs	$5,928	$2,898

Goodwill_stated_Details

Goodwill stated (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Goodwill stated	'	'
Goodwill CNS Gross	$2,868,045	$2,868,045
Accumulated impairment	0	0
Goodwill CNS Net	2,868,045	2,868,045
Goodwill PSI Gross	1,716,603	1,716,603
Accumulated impairmentPSI	0	0
Goodwill PSI Net	1,716,603	1,716,603
Total Goodwill Gross	4,584,648	4,584,648
Total Accumulated impairment	0	0
Total Goodwill Net	$4,584,648	$4,584,648

Website_Development_Costs_stat

Website Development Costs stated (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Website Development Costs stated	'	'
Website development costs gross with estimated life of 3 years	$22,809	$17,809
Website development costs accumulated amortization	-8,826	-2,898
Website development costs net with estimated life of 3 years	$13,983	$14,911

Convertible_notes_payable_cons

Convertible notes payable consisted of the following (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Convertible notes payable consisted of the following	'	'
WCUI issued a convertible promissory note, the note is non-interest bearing and due on demand.	$0	$58,000
Total Loan from unrelated party	$0	$58,000

Related_party_transactions_Det

Related party transactions (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Related party transactions	'	'
Note Receivable - Chairman, President and CEO	$250,000	$0
Current maturity of note receivable - Chairman, President and CEO	-83,333	0
Note receivable - Chairman, President and CEO, net of current maturity	166,667	0
Note payable related party	37,139	37,139
Interest rate on notes payable	5.00%	5.00%
Convertible note payable stockholder details	58,000	58,000
Convertible note payable stockholder issued on October 11, 2012	50,000	0
Total Convertible note payable stockholder details	108,000	58,000
Conversion price per share	$0.30	$0.30
Warrants Exercise price per share	$0.45	$0.45
Long-Term Note Payable Officers details	120,886	120,886
Interest rate on long term notes payable	2.00%	2.00%
Promissory Note Payable Officers paid	-58,206	74,422
Interest rate on promissory notes payable	2.00%	2.00%
Remaining balance of Note Payable Officers	62,680	120,886
Original amount of the advances from the former member as a promissory note to the officer	75,322	75,322
Repayments from inception to date	-59,765	-900
Remaining balance	15,557	74,422
Total Payables Officers	$78,237	$195,308

Future_Minimum_Rental_Payments

Future Minimum Rental Payments (Details) (USD $)	12 Months Ended
Future Minimum Rental Payments (Details) (USD $)	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Future Minimum Rental Payments	'	'	'
Future minimum lease payments required under the non-cancelable operating lease WCUI	$5,728	$22,914	'
Future minimum lease payments required under the non-cancelable operating lease CNS	152,402	147,958	'
Future minimum lease payments required under the non-cancelable operating lease PSI	6,420	28,890	'
Total Future minimum lease payments WCUI	'	'	28,642
Total Future minimum lease payments CNS	'	'	300,360
Total Future minimum lease payments PSI	'	'	35,310
Operating Lease with a Related Party WCUI for a monthly payment	'	'	1,909.50
Operating Lease with a Related Party CNS for a monthly payment	'	'	11,364.82
Amount representing the security deposit into a certificate of deposit as a security deposit upon execution	'	'	36,939
Operating Lease with a Related Party PSI for a monthly payment	'	'	$2,000

Employment_Agreements_Details

Employment Agreements (Details) (USD $)	Nov. 18, 2012	Aug. 24, 2012	Aug. 02, 2012
Employment Agreements	'	'	'
Company entered into an employment agreement with William A. Lambos and Peter A. Hannouche and in exchange acquired shares	'	'	3,650,000
Par value of shares exchanged under the agreement with William A. Lambos and Peter A. Hannouche	'	'	$0.00
The Company shall pay to the Executive a base annual salary subject to increase, but not decrease, from time to time by the Board of Directors of the Company	'	'	$150,000
Company entered into an employment agreement with Scot L. Johnson and in exchange acquired shares	'	3,005,000	'
Par value of shares exchanged under the agreement with Scot L. Johnson	'	$0.00	'
As compensation for the Employee's services, the Company shall pay the Employee an annual base salary as per the employment agreement with David Angulo	55,000	'	'
As compensation for the Employee's services, the Company shall pay the Employee an annual base salary as per the employment agreement with Kelly DeGideo	$75,000	'	'

Sale_of_Common_Stock_or_Equity

Sale of Common Stock or Equity Units (Details)	Shares of common stock	Warrants to purchase shares of common stock	Exercise price per share	Sale price per unit	warrant to purchase common shares	Aggregate value
Balance of common stock issues at Sep. 30, 2011	0	'	'	'	'	'
Company issued shares on March 8, 2012	95,000	190,000	0.5	0.5	2	95,000
Company issued shares On March 15, 2012	75,000	75,000	0.75	0.75	1	112,500
Company issued shares On April 19, 2012	14,545	14,545	1.65	1.1	1	32,000
Company issued shares On May 9, 2012	9,091	9,091	2.16	1.1	1	20,000
Company issued shares On May 14, 2012	18,182	18,182	2.25	1.1	1	40,000
Company issued shares between May 21, 2012 and May 25, 2012	112,955	112,955	2.31	1.1	1	248,502
Company issued shares On September 25, 2012	336,667	336,667	0.45	0.3	1	202,000
On September 25, 2012, four shareholders exercised warrants	240,000	240,000	0.01	'	'	2,400
Balance of common stock issues, at Sep. 30, 2012	0	'	'	'	'	'
Balance of common stock issues at Sep. 30, 2012	'	'	'	'	'	'
Company issued shares On November 29, 2012	1,447,550	'	'	0.1	'	144,755
Company issued share Between December 4, 2012 and December 29, 2012	520,999	'	0.45	'	1	312,600
Warrants exercised by shareholders during the quarter ended December 31, 2012	1,777,000	'	0.01	'	'	17,770
During the quarter ended March 31, 2013 Company sold equity units	3,096,603	'	0.45	'	1	1,857,960
Warrants exercised by shareholders during the quarter ended March 31, 2013	80,000	'	0.01	'	'	800
During the quarter ended June 30, 2013 Company sold equity units	601,668	'	0.45	'	'	360,398
On May 9, 2013 the Company sold equity units	40,000	'	1	'	'	39,960
On April 19, 2013, the placement agent exercised its warrant to purchase shares of the Company's common stock	44,643	59,201	0.3	'	'	0
Warrant exercised to purchase shares of the Company's common stock on May 7, 2013	'	100,000	0.01	'	'	1,000
Warrant exercised to purchase shares of the Company's common stock on May 29, 2013	'	100,001	0.45	'	'	45,000
During the quarter ended September 30, 2013 the Company raised funds with the issue	4,121,250	4,121,250	0.75	'	'	1,648,500
During the quarter ended September 30, 2013 warrants to purchase common shares	'	250,000	0.45	'	'	1,648,500
On July 13 and September 13, 2013, warrants exercised to purchase shares	'	87,000	0.01	'	'	870
On July 3, 2013, the Company issued common shares of the Company to two of the Company's employees for their past services	244,260	'	'	'	'	24,260
Balance of common stock issues., at Sep. 30, 2013	0	'	'	'	'	'

Issuance_of_Common_Stock_or_Eq

Issuance of Common Stock or Equity Units to Parties Other Than Employees for Acquiring Goods or Services (Details) (USD $)	Apr. 19, 2013	Feb. 26, 2013	Aug. 24, 2012	Aug. 02, 2012	Mar. 13, 2012
Issuance of Common Stock or Equity Units to Parties Other Than Employees for Acquiring Goods or Services	'	'	'	'	'
Granted shares of its common stock for consulting services	'	550,000	'	'	50,000
Number of options granted to purchase shares of common stock	59,201	300,000	'	'	50,000
Exercise price per share of the options granted	$0.30	$0.30	'	'	$0.44
Company consummated the Exchange Agreement and acquired all of the issued and outstanding limited liability company interests in CNS in millions	'	'	'	7.3	'
Company consummated the share exchange and acquired all of the issued and outstanding shares of stock in PSI	'	'	7,686,797	'	'
Company estimated the relative fair value of the warrant at the date of issuance using the Black-Scholes Option Pricing Model	$9,289	'	'	'	'
The Placement Agent exercised its warrant to purchase shares of the Company's common stock	59,201	'	'	'	'
Company issued shares of its common stock to the Placement Agent pursuant to the Placement Agreement	44,643	'	'	'	'

Company_Consulting_agreement_D

Company Consulting agreement (Details) (USD $)	Sep. 11, 2012
Company Consulting agreement	'
Company entered into a consulting agreement with a consulting firm and pay monthly in the first term cash each month	$8,000
Grant common shares monthly for the first term under consulting agreement	35,000
Company entered into a consulting agreement with a consulting firm and pay monthly in the second term cash each month	10,000
Grant common shares monthly for the second term under consulting agreement	30,000
Company entered into a consulting agreement with a consulting firm and pay monthly in the third term cash each month	17,000
Grant common shares monthly for the third term under consulting agreement	25,000
Company entered into a consulting agreement with a consulting firm and pay monthly in the fourth term cash each month	20,000
Grant common shares monthly for the fourth term under consulting agreement	20,000
Company paid cash for the quarter of September 30, 2012	8,000
Company issued shares for the quarter of September 30, 2012	35,000
Par value of shares issued for the quarter of September 30, 2012	$0.38
Aggregate value of shares issued for the quarter of September 30, 2012	13,300
Company agreed to terminate the Consulting agreement and issued shares	70,000
Par value of shares issued at the termination of consulting agreement	$0.43
Aggregate value of shares issued at the termination of consulting agreement	$30,100

Company_Consulting_Services_ag

Company Consulting Services agreement (Details) (USD $)	Apr. 09, 2013	Feb. 26, 2013
Company Consulting Services agreement	'	'
As consideration for services, the Company would pay cash	'	$20,000
As consideration for services, the Company would grant shares of its common stock	'	550,000
As consideration for services, the Company would grant an option to purchase shares of common stock	'	300,000
Exercise price per share of option issued	'	$0.30
Over the term of the Consulting Agreement common shares were valued at the PPM price	'	165,000
The option to purchase shares of common stock were valued at a price	'	47,490
Total price of shares and options valued expensed as consulting fees	'	212,490
Company issued fully vested and non-forfeitable shares to a consultant for consulting services	50,000	'
The PPM price of shares issued to the consultant expensed as consulting fees	15,000	'
Per share value of fully vested and non-forfeitable shares	$0.30	'
Company issued fully vested and non-forfeitable shares to a foundation	30,000	'
The PPM price of shares issued to the foundation which were recorded as charitable contribution	$9,000	'

Company_Services_agreement_Det

Company Services agreement (Details) (USD $)	Sep. 03, 2013	Jul. 18, 2013
Company Services agreement	'	'
Company would pay per month in cash	$2,000	$20,000
Shares of common stock issued for the first month of engagement	'	50,000
Shares of common stock issued for the subsequent month of engagement	'	20,000
Worth of the Company's common stock granted	2,000	'
The Company issued common shares in aggregate to the consultant	10,625	70,000
Per share value of the common shares issued to the consultant	$0.40	$0.40
The PPM price which were expensed as consulting fees	4,250	28,000
The Company also entered another public event service agreement with the consultant for compensation in cash	4,600	'
The Company also entered another public event service agreement with the consultant for compensation worth of common stock	$2,250	'

Company_Financing_Service_agre

Company Financing Service agreement (Details) (USD $)	Mar. 17, 2013
Company Financing Service agreement	'
Grant of shares of common stock under Financing Service agreement	600,000
Grant of options to purchase shares of common stock under Financing Service agreement	400,000
Exercise price per share of common stock under Financing Service agreement	$0.30
The PPM price of shares of common stock under Financing Service agreement	$180,000
The PPM price of options to purchase shares of common stock under Financing Service agreement	63,080
Aggregate price of shares and options of common stock under Financing Service agreement	$243,080

BlackScholes_optionpricing_mod

Black-Scholes option-pricing model with the following weighted-average assumptions (Details)	Sep. 06, 2013	Aug. 15, 2013	9-May-13	Apr. 19, 2013	Mar. 17, 2013	Feb. 26, 2013	Dec. 19, 2012	Sep. 25, 2012	25-May-12	22-May-12	21-May-12	14-May-12	9-May-12	Apr. 19, 2012	Mar. 15, 2012	Mar. 13, 2012	Mar. 08, 2012
Black-Scholes option-pricing model with the following weighted-average assumptions	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'	'
Expected life (year)	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5	5
Expected volatility (*)	61.77%	61.39%	62.08%	62.35%	62.56%	62.93%	63.91%	65.70%	64.47%	64.49%	64.49%	64.53%	64.54%	64.61%	64.53%	64.53%	64.53%
Expected annual rate of quarterly dividends	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Risk-free rate(s)	1.77%	1.54%	0.75%	0.72%	0.81%	0.78%	0.77%	0.66%	0.76%	0.78%	0.75%	0.73%	0.77%	0.84%	1.11%	0.99%	0.89%

Summary_of_Stock_Option_Activi

Summary of Stock Option Activities (Details)	Number of Option Shares	Exercise Price Range Per Share	Weighted Average Exercise Price	Fair Value at Date of Grant	Aggregate Intrinsic Value
Balance Stock Options at Sep. 30, 2011	1,800,000	0.01	0.01	20	0
Granted	50,000	0.44	0.44	14,265	'
Granted,	750,000	1	1	417,570	'
Granted.	650,000	2	2	745,382	'
Canceled	0	'	'	'	'
Exercised	0	'	'	'	'
Expired	0	'	'	'	'
Balance Stock Options, at Sep. 30, 2012	3,250,000	'	0.64	1,177,237	'
Balance Stock Options at Sep. 30, 2012	'	'	'	'	'
Granted;	10,000	0.75	0.75	1,491	'
Canceled.	0	'	'	'	'
Exercised.	0	'	'	'	'
Expired.	0	'	'	'	'
Unvested, at Sep. 30, 2013	0	'	'	'	'
Vested and exercisable at Sep. 30, 2013	3,260,000	'	0.64	1,178,728	'
Balance Stock Options; at Sep. 30, 2013	3,260,000	'	0.64	1,178,728	'

Summarizes_Outstanding_and_Exe

Summarizes Outstanding and Exercisable warrants As Follows (Details)	Sep. 30, 2013
Number Outstanding (Warrants)	'
Range of Exercise Prices $0.01 - 2.31	14,396,293
Range of Exercise Prices $0.01 - 2.31	14,396,293
Average Remaining ContractLife Warrants (in years)	'
Range of Exercise Prices $0.01 - 2.31	3.84
Range of Exercise Prices $0.01 - 2.31	3.84
Weighted- Average Exercise Price ( Warrants Outstanding)	'
Range of Exercise Prices $0.01 - 2.31	0.42
Range of Exercise Prices $0.01 - 2.31	0.42
Number Exercisable (Warrants)	'
Range of Exercise Prices $0.01 - 2.31	14,396,293
Range of Exercise Prices $0.01 - 2.31	14,396,293
Average Remaining ContractLife (in years) Warrants Exercisable	'
Range of Exercise Prices $0.01 - 2.31	3.84
Range of Exercise Prices $0.01 - 2.31	3.84
Weighted- Average Exercise Price (Warrants Exercisable)	'
Range of Exercise Prices $0.01 - 2.31	0.28
Range of Exercise Prices $0.01 - 2.31	0.28

SummarizesOutstanding_and_Exer

SummarizesOutstanding and Exercisable Options As Follows (Details)	Number Outstanding	Average Remaining ContractLife (in years)	Weighted- Average Exercise Price ( Options Outstanding)	Number Exercisable	Average Remaining ContractLife (in years) Options Exercisable	Weighted- Average Exercise Price (Options Exercisable)
Balance of Exercisable Options at Sep. 30, 2012	0	'	'	'	'	'
Range of Exercise Prices 0.75	10,000	5	0.75	10,000	5	0.75
Range of Exercise Prices 2.00 at Sep. 30, 2013	650,000	8.4	2	650,000	8.4	2
Range of Exercise Prices 0.01- 2.00 at Sep. 30, 2013	3,250,000	4.38	0.64	3,212,500	4.38	0.64
Balance of Exercisable Options . at Sep. 30, 2013	0	'	'	'	'	'
Range of Exercise Prices 1.00 at Sep. 30, 2013	750,000	7.2	1	750,000	7.2	1
Range of Exercise Prices 0.01 at Sep. 30, 2013	1,600,000	1.75	0.01	1,600,000	1.75	0.01
Range of Exercise Prices 0.01, at Sep. 30, 2013	200,000	2.12	0.01	200,000	2.12	0.01
Range of Exercise Prices 0.44 at Sep. 30, 2013	50,000	3.45	0.44	12,500	3.45	0.44

Summary_of_the_Companys_Warran

Summary of the Company's Warrants Activities (Details)	Number of Warrant Shares	Exercise Price Range Per Share (WARRANTS)	Weighted Average Exercise Price (WARRANTS)	Fair Value at Date of Issuance	Aggregate Intrinsic Value.
Balance Warrants Activities at Sep. 30, 2011	6,693,334	0.01	0.01	38	0
Granted:Warrants Activities	756,440	2.31	0.1	121,975	0
Canceled Warrants Activities	'	'	'	'	0
Exercised Warrants Activities	-240,000	0	0	0	0
Expired Warrants Activities	'	'	'	'	0
Balance Warrants Activities at Sep. 30, 2012	7,209,774	2.31	0.1	122,013	0
Balance Warrants Activities at Sep. 30, 2012	'	'	'	'	'
Granted Warrants Activities	9,389,721	1	0.42	1,167,139	'
Canceled Warrants Activities	'	'	'	'	0
Exercised Warrants Activities	-2,203,202	'	'	'	'
Expired Warrants Activities	'	'	'	'	0
Unvested Warrants Activities	'	'	'	'	0
Earned and exercisable, at Sep. 30, 2013	14,396,293	2.31	0.42	1,289,152	'
Balance Warrants Activities at Sep. 30, 2013	14,396,293	2.31	0.42	1,289,152	'

Components_of_deferred_tax_ass1

Components of deferred tax assets (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012
Net deferred tax assets - non-current:	'	'
Company had net operating loss carry-forwards for Federal income tax purposes	$3,374,141	'
Expected income tax benefit from NOL carry-forwards	957,790	189,418
Less valuation allowance	-957,790	-189,418
Deferred tax assets, net of valuation allowance	$0	$0

Income_Tax_Provision_in_the_Co

Income Tax Provision in the Consolidated Statements of Operations (Details) (USD $)	12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Income Tax Provision in the Consolidated Statements of Operations	'	'
Federal statutory income tax rate	$0.34	$0.34
Change in valuation allowance on net operating loss carry-forwards	-34.00%	-34.00%
Effective income tax rate	0.00%	0.00%
The valuation allowance increased approximately duing the period	$768,372	$137,661