Wellness Center USA (WCUI) 10-K/A 2 Feb 16 2015 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2015
Document and Entity Information
Entity Registrant Name	Wellness Center USA, Inc.
Entity Trading Symbol	wcui
Document Type	10-K
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Entity Central Index Key	1,516,887
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding	64,539,684
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	2,015
Document Fiscal Period Focus	FY
Entity Public Float		$ 7,527,288

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Current Assets
Cash	$ 34,227	$ 175,671
Accounts receivable, net	0	12,863
Inventories	213,501	269,990
Current maturity of note receivable - Chairman and CEO	36,299	127,233
Interest receivable on note receivable from Chairman and CEO	0	15,638
Prepayments and other current assets	26,571	2,470
Total current assets	310,598	603,865
Property and Equipment
Property and equipment	104,042	102,366
Accumulated depreciation	(74,418)	(57,702)
Property and equipment, net	29,624	44,664
Patents and Exclusive Licenses
Patents and exclusive licenses and patents	361,290	384,803
Accumulated amortization	(54,847)	(12,156)
Patents and exclusive licenses, net	306,443	372,647
Acquired Technologies
Acquired technologies	2,095,000	2,095,000
Accumulated amortization	(322,973)	(218,225)
Accumulated impairment	(1,749,027)	0
Acquired technologies, net	23,000	1,876,775
Non-Compete Agreements
Non-compete agreements	120,000	120,000
Accumulated amortization	(92,500)	(62,500)
Accumulated impairment	(27,500)	0
Non-compete agreements, net	0	57,500
Trademarks
Trademarks	630,000	630,000
Accumulated amortization	(277,500)	(187,500)
Accumulated impairment	(325,600)	0
Trademarks, net	26,900	442,500
Website Development Costs
Website development costs	22,809	22,809
Accumulated amortization	(22,809)	(17,261)
Website development costs, net	0	5,548
Goodwill
Goodwill	2,916,603	2,916,603
Accumulated impairment	(2,861,287)	0
Goodwill, net	55,316	2,916,603
Other assets
Note receivable - Chairman and CEO, net of current maturity	160,729	87,767
Security deposits	1,760	1,760
Total other assets	162,489	89,527
Total assets	914,370	6,409,629
Current Liabilities
Accounts payable	114,454	139,212
Accrued interest	0	26,667
Accrued payroll - officers	132,051	210,077
Accrued payroll liabilities	30,931	75,577
Accrued warranty	0	12,000
Credit cards payable	298	23,426
Deferred revenues	37,500	25,000
Advances from related party	40,773	59,943
Customer deposits	0	3,128
Notes payable	114,023	24,000
Convertible notes payable - JMJ	0	204,166
Accrued expenses and other current liabilities	456,832	278,542
Total current liabilities	926,862	1,081,738
Total liabilities	$ 926,862	$ 1,081,738
Commitments and Contingencies
Stockholders' Equity
Common stock par value $0.001: 75,000,000 shares authorized; 64,539,684 and 45,236,794 shares issued and outstanding, respectively	$ 64,540	$ 45,237
Additional paid-in capital	14,534,003	13,518,987
Accumulated deficit	(14,535,935)	(8,236,333)
Total WCUI stockholders' equity	62,609	5,327,891
Non-controlling interest	(75,101)	0
Total liabilities and stockholders' equity	$ 914,370	$ 6,409,629

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parentheticals - $ / shares	Sep. 30, 2015	Sep. 30, 2014
Parentheticals
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	75,000,000	75,000,000
Common Stock, shares issued	64,539,684	45,236,794
Common Stock, shares outstanding	64,539,684	45,236,794

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Revenue
Client services	$ 35,000	$ 0
Management services - related party	337,368	196,299
Sales	60,743	28,885
Total revenue	433,111	225,184
Cost of goods sold	121,799	3,113
Gross margin	311,312	222,071
Operating expenses
Consulting fees	418,619	234,711
Professional fees	478,905	233,241
Rent expense - related party	25,677	24,878
Rent expense	72,980	49,820
Research and development	58,475	0
Salaries - officers	585,447	720,894
Salaries - others	91,259	134,357
Selling expenses	0	34,928
Depreciation and amortization	429,854	275,209
Impairment of intangible assets and goodwill	4,963,414	3,308,925
General and administrative expenses	319,475	266,132
Total operating expenses	7,444,105	5,283,095
Loss from continuing operations	(7,132,793)	(5,061,024)
Other (income) expense
Change in derivative liabilities	(569,740)	0
Loss on loan extinguishment	80,800	0
Gain on debt redemption	(53,531)	0
Gain from bargain purchase	0	(111,859)
Interest income - related party	(2,284)	(15,638)
Interest expense	160	26,667
Other (income) from write off liabilities	(213,496)	(5,737)
Other (income) expense, net	(758,091)	(106,567)
Loss from continuing operations before income tax provision	(6,374,702)	(4,954,457)
Income tax provision	0	0
Loss from continuing operations.	(6,374,702)	(4,954,457)
Discontinued operations
(Loss) from operation of discontinued operations, net of tax	0	92,265
Gain (loss)from discontinued operations	0	92,265
Net loss
Net loss before non-controlling interest	(6,374,702)	(4,862,192)
Net loss attributable to non-controlling interest	(75,101)	0
Net loss	$ (6,299,602)	$ (4,862,192)
Net loss per common share - basic and diluted
Continuing operations	$ (0.12)	$ (0.10)
Discontinued operations	$ 0	$ 0
Weighted Average Common Shares Outstanding - basic and diluted	55,070,312	48,495,408

Statement of Stockholders' Equi

Statement of Stockholders' Equity - USD ($)	Common Stock Par Value $0.001 Number of Shares	Common Stock Par Value $0.001 Amount	Additional Paid-in Capital	Accumulated Deficit	Total WCUI Stockholder's Equity	Non-controlling interest	Total Stockholders' Equity
Balance at Sep. 30, 2013	45,110,670	45,111	11,340,244	(3,374,141)			8,011,214
Common shares issued per consulting agreement valued at $0.40 per share during quarter ending December 31, 2013	20,000	20	7,980				8,000
Finder fees paid in connection with the private placements during quarter ending September 30, 2013			$ (9,850)				$ (9,850)
Issuance of common shares and warrants for cash at $0.30 per share in January, 2014	396,667	397	118,603				119,000
Issuance of common shares and warrants for cash at $0.35 per share in January, 2014	228,572	228	79,772				80,000
Issuance of common shares for acquisition of NPC on February 28, 2014	5,000,000	5,000	1,195,000				1,200,000
Issuance of options for director services on February 28, 2014			$ 194,939				$ 194,939
Issuance of common shares and warrants for cash at $0.45 per share in March, 2014	150,000	150	67,350				67,500
Issuance of common shares for SCI assets acquisition and debt settlement valued at $0.665 per share on April 4, 2014	427,103	427	283,596				284,023
Issuance of warrants for SCI assets acquisition and debt settlement on April 4, 2014			$ 43,082				$ 43,082
Shares returned to treasury per the separation agreement with the former board of director on April 11, 2014	(751,250)	(751)	751
Common shares issued per consulting agreement valued at $0.40 per share for the period from November 2013 to April 2014	120,000	120	47,880				48,000
Issuance of common shares and warrants for cash at $0.45 per share in April and May, 2014	57,222	57	25,693				25,750
Issuance of common shares for SCI debt settlement valued at $0.665 per share in July, 2014	53,810	54	35,730				35,784
Issuance of common shares and warrants for cash at $0.25 per share on July 22, 2014	174,000	174	43,326				43,500
Exercise of warrants with exercise price of $0.01 per share on July 21 and August 28, 2014	1,550,000	1,550	13,950				15,500
Shares returned to treasury per the settlement agreement with the former board of directors on September 18, 2014	(7,300,000)	(7,300)					(7,300)
Issuance of options for director services for the quarter ended September 30, 2014			$ 30,940				$ 30,940
Net loss				$ (4,862,192)			$ (4,862,192)
Balance. at Sep. 30, 2014	45,236,794	45,237	13,518,987	(8,236,333)	5,327,891		5,327,891
Common shares issued per consulting agreement valued at $0.13 per share on October 10, 2014	893,333	893	115,240		116,133		116,133
Common shares issued per consulting agreement valued at $0.10 per share on October 27, 2014 and November 19, 2014	335,000	335	33,165		33,500		33,500
Issuance of common shares for note conversion at the prices ranging $0.041 to 0.071 per share during the quarter ending 12/31/2014	1,550,000	1,550	89,022		90,572		90,572
Issuance of options for director services for the quarter ended December 31, 2014			$ 50,916		$ 50,916		$ 50,916
Reclassification of derivative liability to additional paid-in capital associated with the issuance and conversion of notes.			41,523		41,523		41,523
Reclassification of additional paid-in capital to derivative liability for tainted warrants			$ (439,034)		$ (439,034)		$ (439,034)
Issuance of common shares for note conversion at $0.041 per share on January 14, 2015	103,098	103	4,147		4,250		4,250
Conversion of accrued interest to the common shares at $0.041 per share on January 14, 2015	646,902	647	26,020		26,667		26,667
Issuance of common shares for loan conversion at $0.07 per share in February 2015	1,418,572	1,419	98,581		100,000		100,000
Issuance of common shares and warrants for cash at $0.07 per share during quarter ending March 31, 2015	6,152,145	6,152	424,498		430,650		430,650
Finder fees paid in connection with the private placements during quarter ending March 31, 2015			$ (11,825)		$ (11,825)		$ (11,825)
Issuance of options for director services for the quarter ended March 31, 2015			15,566		15,566		15,566
Reclassification of derivative liability to additional paid-in capital associated with the issuance and conversion of notes			13,698		13,698		13,698
Reclassification of additional paid-in capital to derivative liability for tainted warrants			(177,930)		(177,930)		(177,930)
Issuance of options for director services on May 15, 2015			7,050		7,050		7,050
Issuance of warrants for consulting services on April 18, 2015			$ 23,600		$ 23,600		$ 23,600
Issuance of common shares for loan conversion at $0.07 per share on April 9, 2015	214,286	214	14,786		15,000		15,000
Warrants issued to loan conversions			$ 80,800		$ 80,800		$ 80,800
Issuance of common shares and warrants for cash at $0.15 per share during quarter ending June 30, 2015	1,603,999	1,604	238,996		240,600		240,600
Issuance of common shares and warrants for cash at $0.075 per share during quarter ending June 30, 2015	1,713,333	1,713	126,787		128,500		128,500
Exercise of Warrant with the exercise price of $0.01 per share during the quarter ending June 30, 2015	2,400,000	2,400	21,600		24,000		24,000
Issuance of options for director services for the quarter ended June 30, 2015			$ 16,958		$ 16,958		$ 16,958
Issuance of common shares for consulting valued at $0.12 per share on July 14, 2015	250,000	250	29,750		30,000		30,000
Issuance of common shares for consulting valued at $0.12 per share on July 20, 2015	75,000	75	8,925		9,000		9,000
Issuance of common shares for consulting valued at $0.12 per share on September 7, 2015	425,000	425	50,575		51,000		51,000
Issuance of common shares for consulting valued at $0.12 per share on September 7, 2015 adjusted to prepaid and value at $0.09			$ (30,375)		$ (30,375)		$ (30,375)
Issuance of common shares and warrants for cash at $0.075 per share during quarter ending September 30, 2015	966,666	967	71,533		72,500		72,500
Issuance of common shares and warrants for cash at $0.09 per share during quarter ending September 30, 2015	555,555	556	49,444		50,000		50,000
Issuance of options for director services for the quarter ended September 30, 2015			$ 21,000		$ 21,000		$ 21,000
Net loss				$ (6,299,602)	$ (6,299,602)	$ (75,101)	$ (6,374,702)
Balance at Sep. 30, 2015	64,539,683	64,540	14,534,003	(14,535,935)	62,609	(75,101)	(12,492)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net loss	$ (6,374,702)	$ (4,862,192)
Adjustments to reconcile net loss to net cash used in operating activities
Loss on disposal of discontinued operations	0	(331,726)
Gain from bargain purchase	0	(111,860)
Gain (loss) on redemption of debts	(53,531)	0
Common shares issued for compensation and services	209,258	56,000
Warrants and options issued for compensation and services	135,090	225,880
Warrants issued for loan settlement	80,800	0
Amortization of convertible note discount	152,185	0
Amortization of original interest discount	0	4,166
Depreciation expense	12,316	26,093
Amortization expense	272,987	278,887
Inventory Adjustments - Obsolete/Excess	80,960	0
Bad debt	13,279	0
Other income from liabilities write off	(153,241)	0
Patent write off	27,309	0
Change in fair value of derivative liability	(569,740)	0
Impairment of intangible assets and goodwill	4,963,414	3,308,925
Changes in operating assets and liabilities:
Accounts receivable	0	(11,496)
Inventories	(29,021)	(47,383)
Prepayments and other current assets	(24,517)	6,839
Interest receivable on note receivable from Chairman and CEO	(2,284)	(15,638)
Accounts payable	51,345	140,644
Accrued interest	0	26,667
Accrued interest - related party	0	1,662
Accrued salary - officers	(34,616)	235,077
Accrued payroll liabilities	(42,743)	25,320
Credit cards payable	2,519	(18,900)
Deferred revenue	12,500	25,000
Deferred rent	0	(11,364)
Customer deposits	0	7,455
Accrued expenses and other current liabilities	178,581	53,806
Net cash used in operating activities	(1,091,852)	(988,137)
Cash flows from investing activities:
Cash acquired from business acquisitions	0	2,969
Cash from business disposal	0	5,539
Purchases of property and equipment	(1,676)	0
Patent application cost	(3,796)	0
Net cash provided by (used in) investing activities	(5,472)	8,508
Cash flows from financing activities:
Repayment of note receivable - Chairman and CEO	35,894	35,000
Advances from (repayments to) related parties	(19,462)	59,943
Proceeds from notes payable	0	200,000
Proceeds from other payable	205,023	0
Proceeds from loan payable - other	0	9,000
Repayments of convertible notes payable	(200,000)	0
Proceeds from convertible note and note payable - related party	0	15,000
Repayments of long-term notes payable - officers	0	(4,289)
Proceeds from sale of common stock and warrants net of issuance cost	910,425	325,900
Proceeds from exercise of warrants	24,000	15,500
Net cash provided by (used in) financing activities	955,880	656,054
Net change in cash	(141,444)	(323,575)
Cash at beginning of the reporting period	175,671	499,246
Cash at end of the reporting period	34,227	175,671
Supplemental disclosure of cash flows information:
Interest paid	0	0
Income tax paid	0	0
Non cash financing and investing activities:
Reclassification of derivative liabilities to equity	$ (561,742)	$ 0
Issuance of common stock for acquisition of PSI	0	1,200,000
Issuance of common stock for convertible notes conversion	$ 236,489	$ 0
Issuance of common stock and warrants for acquisition of certain assets	0	362,889
Return of common stock from disposal of CNS Wellness LLC	0	(7,300)
Issuance of common stock for conversion of loan payable	115,000	0

Organization and Operations

Organization and Operations	12 Months Ended
	Sep. 30, 2015
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 engaged 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 the following business segments: (i) nutritional supplement sales; (ii) distribution of targeted Ultra Violet ("UV") phototherapy devices for dermatology; (iii) management of top-tier medical practices in the interventional and multi-modal pain management sector; and (iv) authentication and encryption products and services. 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 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 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. Suspension of the Operations of CNS Wellness Florida, LLC The Company was forced to suspend the operations of CNS Wellness Florida, LLC as of January 24, 2014. As a result, the Company was forced to impair the remaining balances of all intangible assets and goodwill associated with the acquisition of CNS. Discontinuance of CNS Wellness Florida, LLC On September 30, 2014 the Company sold CNS Wellness Florida, LLC to the former members of CNS Wellness in exchange for the return of the previously issued 7.3 million shares of WCUI’s common stock. The consolidated financial statements for the reporting period ended September 30, 2014 and 2013 have been presented to give retroactive effect to the discontinuance of the operations of CNS Wellness Florida, LLC. 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. 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. Acquisition of National Pain Centers, Inc. On January 28, 2014, the Company entered into an Exchange Agreement (“Exchange Agreement”) to acquire all of the issued and outstanding shares of common stock of National Pain Centers, Inc. ("NPC"), a Nevada holding corporation based in Deer Park, Illinois. On February 28, 2014, the Company consummated the Exchange Agreement and acquired all of the issued and outstanding shares of common stock of NPC for and in consideration of the issuance of 5,000,000 shares of common stock of the Company pursuant to the Exchange Agreement valued at $0.24 per share or $1,200,000, the relative fair value of the PPM consummated on January 13, 2014 with a relative value of $0.11 per share for the warrants on the $0.35 offering immediately prior to the consummation of the Exchange Agreement, which was recorded as goodwill as NPC is a newly formed entity. NPC is now operated as a wholly-owned subsidiary of the Company. National Pain Centers, Inc. ("NPC") National Pain Centers, Inc. ("NPC") was incorporated on January 24, 2014 under the laws of the State of Nevada. NPC engages in management of top-tier medical practices in the interventional and multi-modal pain management sector. Formation of StealthCo, Inc. and Acquisition of Certain Assets of SMI Holdings, Inc. On March 18, 2014, the Company formed a wholly-owned subsidiary, StealthCo, Inc. (“StealthCo” or “SCI”) under the laws of the State of Illinois. Prior to the acquisition of certain assets from SMI Holdings, Inc., a Minnesota corporation d/b/a StealthMark, Inc. (“SMI”), StealthCo was inactive. StealthCo engages in the business of selling, licensing or otherwise providing certain authentication and encryption products and services from facilities located in Centerville, Minnesota upon entry into an Asset Purchase Agreement (“Purchase Agreement”) and consummation of the acquisition of certain assets of SMI and settlement of certain debt on April 4, 2014. Formation of Psoria Development Company, LLC On January 15, 2015, the Company entered into a joint venture agreement between with The Medical Alliance Inc ("TMA"). The Company owns a 50% of interest in the newly formed entity Psoria Development Company, LLC (“PDC”). The Company and TMA each own 50% of the membership interest and shall allocate the profits and losses accordingly upon repayment of the initial capital contributions on a pro rata basis. The Company consolidates its 50% equity interest and reports the remaining 50% equity interest owned by TMA as the non-controlling interest in PDC as the management of the Company believes that the Company has the control of PDC.

Significant and Critical Accoun

Significant and Critical Accounting Policies and Practices	12 Months Ended
	Sep. 30, 2015
Significant and Critical Accounting Policies and Practices
Significant and Critical Accounting Policies and Practices	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 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 : . (ii) Allowance for doubtful accounts : estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; . 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) Inventory Obsolescence and Markdowns : (iv) Fair value of long-lived assets : (v) Valuation allowance for deferred tax assets : (vi) Estimates and assumptions used in valuation of equity instruments : Management estimates 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” The Company's consolidated subsidiaries and/or entities are as follows: Name of consolidated subsidiary or entity State or other jurisdiction of incorporation or organization Date of incorporation or formation (date of acquisition/disposition, if applicable) Attributable interest Psoria-Shield Inc. (“PSI”) The State of Florida June 17, 2009 (August 24, 2012) 100% National Pain Centers, Inc. (“NPC”) The State of Nevada January 24, 2014 (February 28, 2014) 100% StealthCo, Inc. (“StealthCo”) The State of Illinois March 18, 2014 100% Psoria Development Company LLC. (“PDC”) The State of Illinois January 15, 2015 50% The consolidated financial statements include all accounts of the Company, PSI, NPC, StealthCo and PDC as of reporting periods end date and for the reporting periods then ended from their respective dates of acquisition and disposition. All inter-company balances and transactions have been eliminated. As of September 30, 2015, the non-controlling interest in PDC was $75,101 and is separately disclosed on the Consolidated Balance Sheet. 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 Business and Business Combinations Pursuant to ASC Section 805-10-20 a business is an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs, or other economic benefits directly to investors or other owners, members, or participants. Pursuant to Regulation S-X 11-01(d) the term business should be evaluated in light of the facts and circumstances involved and whether there is sufficient continuity of the acquired entity’s operations prior to and after the transactions. A presumption exists that a separate entity, a subsidiary, or a division is a business. However, a lesser component of an entity may also constitute a business. Among the facts and circumstances which should be considered in evaluating whether an acquisition of a lesser component of an entity constitutes a business are the following: (1) Whether the nature of the revenue-producing activity of the component will remain generally the same as before the transaction; or (2) Whether any of the following attributes remain with the component after the transaction: (i) Physical facilities, (ii) Employee base, (iii) Market distribution system, (iv) Sales force, (v) Customer base, (vi) Operating rights, (vii) Production techniques, or (viii) Trade names. The Company applies Topic 805 “Business Combinations” estimates the business enterprise value of the acquired entities; 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 . Business Enterprise Valuation The Company utilizes the income approach – discounted cash flows method to estimate the business enterprise value . 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. Goodwill, Gain from Bargain Purchase and Contingent Consideration Pursuant to ASC Paragraphs 805-30-25-1 through 805-30-25-3 the acquirer shall recognize goodwill as of the acquisition date, measured as the excess of (a) over (b): a. the aggregate of (1) the acquisition-date fair value of the consideration transferred, (2) the fair value of any non-controlling interest in the acquiree, and (3) the acquisition-date fair value of the acquirer’s previously held equity interest in the acquiree in a business combination achieved in stages; and (b) the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. Occasionally, an acquirer will make a bargain purchase, which is a business combination in which the amount in paragraph 805-30-30-1(b) exceeds the aggregate of the amounts specified in (a) in that paragraph. If that excess remains after applying the requirements in paragraph 805-30-25-4, the acquirer shall recognize the resulting gain in earnings on the acquisition date. The gain shall be attributed to the acquirer. A bargain purchase might happen in a business combination that is a forced sale in which the seller is acting under compulsion. Pursuant to ASC Paragraphs 805-30-25-5 through 805-30-25-7 the consideration the acquirer transfers in exchange for the acquiree includes any asset or liability resulting from a contingent consideration arrangement. The acquirer shall recognize the acquisition-date fair value of contingent consideration as part of the consideration transferred in exchange for the acquiree and classify an obligation to pay contingent consideration as a liability or as equity in accordance with Subtopics 480-10 and 815-40 or other applicable generally accepted accounting principles (GAAP). Subtopic 480-10 provides guidance on whether to classify as a liability a contingent consideration arrangement that is, in substance, a put option written by the acquirer on the market price of the acquirer’s shares issued in the business combination. The acquirer shall classify as an asset a right to the return of previously transferred consideration if specified conditions are met. Acquisition-Related Costs Pursuant to FASB ASC Paragraph 805-10-25-23 acquisition-related costs are costs the acquirer incurs to effect a business combination. Those costs include finder’s fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and costs of registering and issuing debt and equity securities. The acquirer shall account for acquisition related costs as expenses in the periods in which the costs are incurred and the services are received, with one exception. The costs to issue debt or equity securities shall be recognized in accordance with other applicable GAAP. 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 receivable, prepayment and other current assets, accounts payable, accrued payroll – officers, accrued warranty, credit cards payable, deferred rent, and accrued expenses and other current liabilities approximate their fair values because of the short maturity of these instruments. The Company’s convertible notes payable and loans 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 June 30, 2015 and September 30, 2014. The Company’s Level 3 financial liabilities consist of the derivative warrants for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation and the derivative liability on the conversion feature of the convertible notes payable. The Company valued the automatic conditional conversion, re-pricing/down-round, change of control; default and follow-on offering provisions using a lattice model, with the assistance of a third party valuation specialist, for which management understands the methodologies. These models incorporate transaction details such as Company stock price, contractual terms, maturity, risk free rates, as well as assumptions about future financings, volatility, and holder behavior as of the date of issuance and each balance sheet date. 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. Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis Level 3 Financial Liabilities – Derivative Warrant Liabilities and Derivative Liability on Conversion Feature The Company uses Level 3 of the fair value hierarchy to measure the fair value of the derivative liabilities and revalues its derivative warrant liability and derivative liability on the conversion feature at every reporting period and recognizes gains or losses in the consolidated statements of operations that are attributable to the change in the fair value of the derivative liabilities. Fair Value of Non-Financial Assets or Liabilities Measured on a Recurring Basis The Company’s non-financial assets include inventories. The Company identifies potentially excess and slow-moving inventories by evaluating turn rates, inventory levels and other factors. Excess quantities are identified through evaluation of inventory aging, review of inventory turns and historical sales experiences. The Company provides lower of cost or market reserves for such identified excess and slow-moving inventories. The Company establishes a reserve for inventory shrinkage, if any, based on the historical results of physical inventory cycle counts. Carrying Value, Recoverability and Impairment of Long-Lived Assets The Company has adopted Section 360-10-35 of the FASB Accounting Standards Codification for its long-lived assets. Pursuant to ASC Paragraph 360-10-35-17 an impairment loss shall be recognized only if the carrying amount of a long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group). That assessment shall be based on the carrying amount of the asset (asset group) at the date it is tested for recoverability. An impairment loss shall be measured as the amount by which the carrying amount of a long-lived asset (asset group) exceeds its fair value. Pursuant to ASC Paragraph 360-10-35-20 if an impairment loss is recognized, the adjusted carrying amount of a long-lived asset shall be its new cost basis. For a depreciable long-lived asset, the new cost basis shall be depreciated (amortized) over the remaining useful life of that asset. Restoration of a previously recognized impairment loss is prohibited. Pursuant to ASC Paragraph 360-10-35-21 the Company’s long-lived asset (asset group) is tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. The Company considers the following to be some examples of such events or changes in circumstances that may trigger an impairment review: (a) significant decrease in the market price of a long-lived asset (asset group); (b) A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; (c) A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; (d) An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); (e) A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and (f) A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The Company tests its long-lived assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events. Pursuant to ASC Paragraphs 360-10-35-29 through 35-36 Estimates of future cash flows used to test the recoverability of a long-lived asset (asset group) shall include only the future cash flows (cash inflows less associated cash outflows) that are directly associated with and that are expected to arise as a direct result of the use and eventual disposition of the asset (asset group). Estimates of future cash flows used to test the recoverability of a long-lived asset (asset group) shall incorporate the entity’s own assumptions about its use of the asset (asset group) and shall consider all available evidence. The assumptions used in developing those estimates shall be reasonable in relation to the assumptions used in developing other information used by the entity for comparable periods, such as internal budgets and projections, accruals related to incentive compensation plans, or information communicated to others. However, if alternative courses of action to recover the carrying amount of a long-lived asset (asset group) are under consideration or if a range is estimated for the amount of possible future cash flows associated with the likely course of action, the likelihood of those possible outcomes shall be considered. A probability-weighted approach may be useful in considering the likelihood of those possible outcomes. Estimates of future cash flows used to test the recoverability of a long-lived asset (asset group) shall be made for the remaining useful life of the asset (asset group) to the entity. For long-lived assets (asset groups) that have uncertainties both in timing and amount, an expected present value technique will often be the appropriate technique with which to estimate fair value. Pursuant to ASC Paragraphs 360-10-45-4 and 360-10-45-5 an impairment loss recognized for a long-lived asset (asset group) to be held and used shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amount of that loss. A gain or loss recognized on the sale of a long-lived asset (disposal group) that is not a component of an entity shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amounts of those gains or losses. 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 Pursuant to FASB ASC paragraph 310-10-35-47 trade receivables that management has the intent and ability to hold for the foreseeable future shall be reported in the balance sheet at outstanding principal adjusted for any charge-offs and the allowance for doubtful accounts.. The Company follows FASB ASC paragraphs 310-10-35-7 through 310-10-35-10 to estimate the allowance for doubtful accounts. Pursuant to FASB ASC paragraph 310-10-35-9 Losses from uncollectible receivables shall be accrued when both of the following conditions are met: (a) Information available before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25) indicates that it is probable that an asset has been impaired at the date of the financial statements, and (b) The amount of the loss can be reasonably estimated. Those conditions may be considered in relation to individual receivables or in relation to groups of similar types of receivables. If the conditions are met, accrual shall be made even though the particular receivables that are uncollectible may not be identifiable. The Company reviews individually each trade receivable for collectability and 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. Bad debt expense is included in general and administrative expenses, if any. Pursuant to FASB ASC paragraph 310-10-35-41 Credit losses for trade receivables (uncollectible trade receivables), which may be for all or part of a particular trade receivable, shall be deducted from the allowance. The related trade receivable balance shall be charged off in the period in which the trade receivables are deemed uncollectible. Recoveries of trade receivables previously charged off shall be recorded when received. The Company charges off its trade account receivables against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. There was $12,863 and 0 for doubtful accounts at September 30 2015 or 2014. Off-Balance-Sheet Credit Exposures Pursuant to FASB ASC paragraph 310-10-50-9 an entity shall disclose a description of the accounting policies and methodology the entity used to estimate its liability for off-balance-sheet credit exposures and related charges for those credit exposures. Such a description shall identify the factors that influenced management's judgment (for example, historical losses and existing economic conditions) and a discussion of risk elements relevant to particular categories of financial instruments. The Company does not have any off-balance-sheet credit exposure to its customers at September 30, 2015 or 2014. Inventories Inventory Valuation The Company values inventory, consisting of finished goods, at the lower of cost or market. Cost is determined on the first-in and first-out (“FIFO”) method. The Company reduces inventory for the diminution of value, resulting from product obsolescence, damage or other issues affecting marketability, equal to the difference between the cost of the inventory and its estimated market value. Factors utilized in the determination of estimated market value include (i) estimates of future demand, and (ii) competitive pricing pressures. Inventory Obsolescence and Markdowns The Company evaluates its current level of inventory considering historical sales and other factors and, based on this evaluation, classify inventory markdowns in the income statement as a component of cost of goods sold pursuant to Paragraph 420-10-S99 of the FASB Accounting Standards Codification to adjust inventory to net realizable value. These markdowns are estimates, which could vary significantly from actual requirements if future economic conditions, customer demand or competition differ from expectations. There was $80,960 and 0 for the reporting period ended September 30, 2015 or 2014. There was no lower of cost or market adjustments for the reporting period ended September 30, 2015 or 2014. 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 3 Computer equipment 5 Furniture and fixture 7 Leasehold improvement * Medical and office equipment 5 Software 3 (*) 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 the estimated useful lives of the respective assets as follows: Estimated Useful Life (Years) Exclusive license agreements (*) 18 Acquired technologies 20 Non-compete agreements (**) 3-4 Patents 15 Trademarks (***) 7 (*) Amortized on a straight-line basis over the terms of the exclusive licenses and/or agreements, or the terms of legal lives of the patents, whichever is shorter. (**) Amortized on a straight-line basis over the terms of the agreements 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 frequent

Going Concern

Going Concern	12 Months Ended
	Sep. 30, 2015
Going Concern:
Going Concern	Note 3 – Going Concern The Company has elected to adopt early application of Accounting Standards Update No. 2014-15, “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”) The Company’s consolidated financial statements have been prepared assuming that it 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, 2015, 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 its 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 its 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
	Sep. 30, 2015
Business Acquisitions:
Business Acquisitions	Note 4 - Business Acquisitions (i) Acquisition of National Pain Centers, Inc On January 28, 2014, the Company entered into an Exchange Agreement (“Exchange Agreement”) to acquire all of the issued and outstanding shares of common stock of National Pain Centers, Inc. ("NPC"), a Nevada holding corporation based in Deer Park, Illinois. On February 28, 2014, the Company consummated the Exchange Agreement and acquired all of the issued and outstanding shares of common stock of NPC for and in consideration of the issuance of 5,000,000 shares of common stock of the Company valued at $0.24 per share or $1,200,000, the relative fair value of the PPM consummated on January 13, 2014, immediately prior to the consummation of the Exchange Agreement, which was recorded as goodwill as NPC is a newly formed entity. NPC is now operated as a wholly-owned subsidiary of the Company. (ii) Acquisition of Certain Assets and Settlement of Certain Debt Treated as a Business Acquisition. On April 4, 2014, StealthCo consummated an Asset Purchase Agreement (“Purchase Agreement”) and acquired certain assets of SMI. In consideration for the purchased assets, the Company issued 375,820 shares of $0.001 par value common stock (“WCUI Shares”) and warrants (“Warrants”) to acquire 90,505 WCUI Shares with an exercise price of $0.665 per share expiring five years from the date of issuance. In addition, the Company settled certain debt of SMI through the issuance of 105,093 shares of $0.001 par value common stock (“WCUI Shares”) and warrants (“Warrants”) to acquire 40,761 WCUI Shares with an exercise price of $0.665 per share expiring five years from the date of issuance. Pursuant to the terms and conditions of the Purchase Agreement, the Company would be obligated to pay royalties for a period commencing with the Closing Date and continuing through the third anniversary of the Closing Date or the date upon which the aggregate, cumulative royalties paid equal $250,000, whichever first occurs. The Company would pay royalties annually in an amount equal to 5% of Net Revenues collected by the Company and arising from or relating to the sale of SMI authentication and encryption products and services, subject to an aggregate cap of $250,000. Accounting Treatment of the Transaction The Company acquired certain assets and settled certain debt, a lesser component of an entity. In evaluating whether an acquisition of a lesser component of an entity constitutes a business the Company considered the following facts and circumstances: (1) Whether the nature of the revenue-producing activity of the component will remain generally the same as before the transaction; or (2) Whether any of the following attributes remain with the component after the transaction: (i) Physical facilities, (ii) Employee base, (iii) Market distribution system, (iv) Sales force, (v) Customer base, (vi) Operating rights, (vii) Production techniques, or (viii) Trade names. The Company determined that this transaction is a business acquisition as there is sufficient continuity of the acquired entity’s operations prior to and after the transaction. 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 SMI. 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 SMI assets acquisition 50,909,909 99.2 % WCUI's common shares issued to the stockholders of SMI for the acquisition of certain assets and settlement of certain debt of SMI upon acquisition of certain SMI assets and settlement of certain debt 427,103 0.8 % 51,337,012 100.0 % (ii) The members of the board of directors from both companies The members of the board of directors from WCUI prior to SMI assets acquisition 3 100.0 % The members of the board of directors from SMI upon acquisition of certain SMI assets and settlement of certain debt - 0.0 % 3 100.0 % (iii) Senior management from both companies Senior management from WCUI prior to SMI assets acquisition 2 100.0 % Senior management from SMI upon acquisition of certain SMI assets and settlement of certain debt - - % 2 100.0 % Intangible Assets Identification, Estimated Fair Value and Useful Lives The Company considered this acquisition a bargain purchase and did not identify any separate recognizable intangible assets that possessed economic value at the date of acquisition. Valuation of Consideration and Allocation of Purchase Price In consideration for the purchased assets and settlement of certain debt, the Company issued to the stockholders and debt holders of SMI (i) 375,820 and 105,093 shares, or 480,913 shares in aggregate of $0.001 par value common stock (“WCUI Shares”) and (ii) warrants (“Warrants”) to acquire 90,505 and 40,761 WCUI Shares, or 131,266 WCUI shares in aggregate with an exercise price of $0.665 per share expiring five years from the date of issuance, respectively. Pursuant to ASC Paragraphs 505-50-30-2 and 505-50-30-11 share-based payment transactions with nonemployees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The Company determined that the fair value of the equity instruments issued is more reliably measurable and valued (i) 480,913 common shares issued at $0.665 per share, the weekly average stock price proceeding the acquisition date (the measurement date), or $319,907; and (ii) the Warrants to acquire 131,266 WCUI shares in aggregate with an exercise price of $0.665 per share expiring five years from the date of issuance at $0.3282 per warrant share or $43,082 on the date of grant (the measurement date) using the Black-Scholes option-pricing model. The purchase price has been allocated to the tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest, if any, based on their estimated fair values at the date of acquisition as follows: Book Value Fair Value Adjustment Fair Market Value Cash $ 2,969 $ - $ 2,969 Inventories 87,122 87,122 Prepayments and other current assets 32,497 (30,663) 1,834 Property and equipment 3,020 3,020 Patents 379,803 379,803 Gain from bargain purchase (111,859) (111,859) Total 505,411 (142,522) 362,889 Non-controlling interest (-) - (-) Purchase price $ 505,411 $ (142,522) $ 362,889

Inventories

Inventories	12 Months Ended
	Sep. 30, 2015
Inventories {2}
Inventories	Note 5 – Inventories Inventories consisted of the following: September 30, 2015 September 30, 2014 Purchased parts for assembly – PSI/PDC $ 134,385 $ 183,118 Finished goods - PSI 66,398 - Raw material - StealthCo 12,718 86,872 $ 213,501 $ 269,990 Slow-Moving or Obsolescence Markdowns The Company recorded $80,960 and $0, respectively, in inventory obsolescence adjustments for the reporting period ended September 30, 2015 or 2014.

Property and Equipment

Property and Equipment	12 Months Ended
	Sep. 30, 2015
Property and Equipment {1}
Property and Equipment	Note 6 – Property and Equipment Property and equipment, stated at cost, less accumulated depreciation consisted of the following: Estimated Useful Life (Years) September 30, 2014 September 30, 2014 Auto 3 $ 15,000 $ 15,000 Computer equipment 5 6,810 5,526 Furniture and fixture 7 24,966 24,966 Leasehold improvement 5 15,170 15,170 Medical and office equipment 5 18,889 18,889 Software 3 23,207 22,815 104,042 102,366 Less accumulated depreciation (74,418) (57,702) $ 29,624 $ 44,664 (i) Depreciation Expense Depreciation expense was $12,316 and $26,093 for the reporting period ended September 30, 2015 and 2014, 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, exceeded their carrying values at September 30, 2015.

Intangible Assets Other Than Go

Intangible Assets Other Than Goodwill	12 Months Ended
	Sep. 30, 2015
Intangible Assets Other Than Goodwill
Intangible Assets Other Than Goodwill	Note 7 – Intangible Assets Other Than Goodwill The Company tested its long live assets’ recoverability annually or whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. During the fiscal year ended September 30, 2015, based upon the results of its year end impairment evaluation of long-lived assets other than goodwill, the Company recorded a non-cash asset impairment charge of $2.1 million in the PSI reporting unit to reduce the PSI Acquired Technologies, Trademarks and non-compete to fair value. The results of this impairment evaluation resulted in a non-cash charge of $1.66 million to impair goodwill associated with the PSI reporting unit. Patents - StealthCo The Company follows the guidelines as set out in paragraph 350-30-25-3 and paragraph 350-30-35-6 of the FASB Accounting Standards Codification for patent. For acquired patents the Company records the costs to acquire patents as patent and amortizes the patent acquisition cost over its remaining legal life, or estimated useful life, or the term of the contract, whichever is shorter. For internal developed patents, all costs incurred to the point when a patent application is to be filed are expended as incurred as research and development expense; patent application costs, generally legal costs, thereafter incurred are capitalized, which are to be amortized once the patents are granted or expended if the patent application is rejected. The Company amortizes the internal developed patents over the shorter of the expected useful lives or the legal lives of the patents, which are generally 17 to 20 years for domestic patents and 5 to 20 years for foreign patents from the date when the patents are granted. The costs of defending and maintaining patents are expended as incurred. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts. The Company acquired certain patents from the acquisition of certain assets from SMI and amortizes the acquisition cost over patent acquisition cost over its remaining legal life. (i) Amortization Expense Amortization expense was $42,438 for the reporting period ended September 30, 2015. Summary of Patents and Exclusive Licenses The patents and exclusive licenses were as follows: Estimated Useful Life (Years) September 30, 2015 September 30, 2014 PSI Exclusive license 20 $ 5,000 $ 5,000 Accumulated amortization (1,191) (938 Accumulated impairment - - 3,809 4,062 Stealth Co Patents 15 $ 356,290 $ 379,803 Accumulated amortization (53,656) (11,218) Accumulated impairment - - 302,634 368,585 Total Patents and exclusive license 361,290 384,803 Accumulated amortization (54,847) (12,156) Accumulated impairment - - $ 306,443 $ 372,647 Acquired Technologies Acquired technologies, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) September 30, 2015 September 30, 2014 PSI Acquired technologies 20 2,095,000 2,095,000 Accumulated amortization (322,973) (218,225) Accumulated impairment (1,749,027) (-) 26,200 1,876,775 Total Acquired technologies 2,095,000 2,420,000 Accumulated amortization (322,973) (218,225) Accumulated impairment (1,749,027) (-) $ 23,000 $ 1,876,775 Impairment Testing and Amortization Expense (i) Impairment Testing The Company completed the annual impairment testing of acquired technologies and determined that there was $1,749,027 impaired at September 30, 2015. (ii) Amortization Expense Amortization expense was $104,748 each for the reporting period ended September 30, 2015 and 2014, respectively. Non-compete Agreements Non-compete agreements, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) September 30, 2015 September 30, 2014 PSI Non-Compete agreement 4 120,000 120,000 Accumulated amortization (92,500) (62,500) Accumulated impairment (27,500) (-) - 57,500 Total Non-Compete agreements 120,000 120,000 Accumulated amortization (92,500) (62,500 Accumulated impairment (27,500) (-) $ - $ 57,500 Impairment Testing and Amortization Expense (i) Impairment Testing The Company completed the annual impairment testing of non-compete agreements and determined that there was $27,500 impaired at September 30, 2015. (ii) Amortization Expense Amortization expense was $30,000 each for the reporting period ended September 30, 2015 and 2014, respectively. Trademarks Trademarks, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) June 30, 2015 September 30, 2014 PSI Trademark - Psoria-Light 7 420,000 420,000 Accumulated amortization (177,500) (117,500) Accumulated impairment (222,300) (-) 20,270 302,500 Trademark - Psoria-Shield 7 210,000 210,000 Accumulated amortization (100,000) (70,000 Accumulated impairment (103,300) (-) 6,700 140,000 Total Trademarks 630,000 630,000 Accumulated amortization (277,500) (187,500 Accumulated impairment (325,600) (-) $ 26,900 $ 442,500 Impairment Testing and Amortization Expense (i) Impairment Testing The Company completed the annual impairment testing of trademarks and determined that there was total $325,600 impairment to the fair value of intangible assets other than goodwill inclusive of acquired technologies, exclusive licenses, non-compete agreements, and trademarks at September 30, 2015. (ii) Amortization Expense Amortization expense was $90,000 each for the reporting period ended September 30, 2015 and 2014, respectively.

Goodwill.

Goodwill.	12 Months Ended
	Sep. 30, 2015
Goodwill.
Goodwill	Note 8 – Goodwill Goodwill, stated at cost, less accumulated impairment, if any, consisted of the following: September 30, 2015 September 30, 2014 Acquisition of NPC Goodwill $ 1,200,000 $ 1,200,000 Accumulated impairment (1,200,000) (-) - 1,200,000 Acquisition of PSI Goodwill 1,716,603 1,716,603 Accumulated impairment (1,661,287) (-) 55,316 1,716,603 Total Acquired technologies 2,916,603 2,916,603 Accumulated impairment (2,861,287) (-) $ 55,316 $ 2,916,603 Impairment Testing The estimated fair value of goodwill was determined using discounted cash flow models. Due to an overall decline in the financial performance and anticipated future performance of PSI and NPC, it is estimated that future cash flows from PSI and NPC would not be sufficient to cover the carrying value of their goodwill. The amount of goodwill impaired in 2015 was $2,861,287 and was recorded in the accompanying consolidated statements of operations for fiscal year ended September 30, 2015

Website Development Costs_

Website Development Costs:	12 Months Ended
	Sep. 30, 2015
Website Development Costs:
Website Development Costs:	Note 9 – Website Development Costs Website development costs, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) September 30, 2015 September 30, 2014 Website development costs 3 $ 22,809 $ 22,809 Less accumulated amortization (22,809) (17,261) $ - $ 5,548 Impairment Testing and Amortization Expense (i) Impairment Testing The Company completed the annual impairment testing of website development costs and determined that there was no impairment as the fair value of website development costs, exceeded their carrying values at September 30, 2015. (ii) Amortization Expense Amortization expense was $5,548 and $8,435 for the reporting period ended September 30, 2015 and 2014, respectively.

Convertible Notes Payable - JMJ

Convertible Notes Payable - JMJ	12 Months Ended
	Sep. 30, 2015
Convertible Notes Payable - JMJ
Convertible Notes Payable - JMJ	Note 10 – Convertible Notes Payable - JMJ April 16, 2014 Note Payable General Terms On April 16, 2014, the Company (the “Borrower”) entered into a Promissory Note Agreement (the “Note”) with an investor (the “Lender”) for up to $350,000 principal that is to be transferred in tranches. The consideration is $315,000 payable with a 10% original interest discount and will mature after two years from the date of each payment. The Lender shall pay $150,000 of Consideration upon closing of this Note. The Lender may pay additional Consideration to the Borrower in such amounts and at such dates as Lender may choose in its sole discretion. On April 16, 2014 the Company issued a note in the principal amount of $166,667 with a 10% Original Issuance Discount ("OID") to the Lender for the receipt of $150,000 of Consideration upon closing of this Note. On June 23, 2014 the Company issued a note in the principal amount of $55,556 with a 10% Original Issuance Discount ("OID") to the Lender for the receipt of $50,000 of Consideration upon closing of this Note. Zero Percent Interest for the First Three Months The Company may repay each payment of consideration on or before 90 days from the payment date with zero percent interest and a one-time interest charge of 12% shall be applied to principal sum after 90 days from the effective date. A one-time interest charge of $20,000 and $6,667, respectively, was charged to the Company by the Lender after 90 days from the effective dates of the convertible notes which was booked as interest expense in the consolidated statements of operations. Conversion The Lender has the right, at any time after 180 days from the effective date, to convert the outstanding and unpaid notes principal and interest due into the Company’s common shares. The conversion price is the lesser of $0.70 or 65% of the average of the two lowest closing prices in the 25 trading days previous to the conversion. Piggyback Registration Rights The Company shall include on the next registration statement the Company files with SEC (or on the subsequent registration statement if such registration statement is withdrawn) all shares issuable upon conversion of this Note. Failure to do so will result in liquidated damages of 25% of the outstanding principal balance of this Note, but not less than $25,000, being immediately due and payable to the Holder at its election in the form of cash payment or addition to the balance of this Note. Events of Default The following are events of default under this Note: (i) the Borrower shall fail to pay any principal under the Note when due and payable (or payable by conversion) thereunder; or (ii) the Borrower shall fail to pay any interest or any other amount under the Note when due and payable (or payable by conversion) thereunder: or (iii) a receiver, trustee or other similar official shall be appointed over the Borrower nr a material part of its assets and such appointment shall remain uncontested for twenty (20) days or shall not be dismissed or discharged within sixty (60) days; or (iv) the Borrower shall become insolvent or generally fails to pay, or admits in writing its inability to pay its debt as they become due, subject to applicable grace periods, if any; or (v) the Borrower shall make a general assignment for the benefit of creditors: or (vi) the Borrower shall file a petition for relief under any bankruptcy, insolvency or similar law (domestic or foreign); or (vii) an involuntary proceeding shall be commenced or filed against the Borrower: or (viii) the Borrower shall lose its status as "DTC Eligible" or the borrower's shareholders shall lose the ability to deposit (either electronically or by physical certificates. or otherwise) shares into the OTC System: or (ix) the Borrower shall become delinquent in its filing requirements as a fully-reporting issuer registered with the SEC; or (x) the Borrower shall fail to meet all requirements to satisfy the availability of Rule 144 to the Lender or its assigns including but not limited to timely fulfillment of its filing requirements as a fully reporting issuer registered with the SEC requirements for XBRL filings, and requirements for disclosure of financial statements on its website. Remedies In the event of any default the outstanding principal amount of this Note, plus accrued but unpaid interest, liquidated damages, fees and other amounts owing in respect thereof through the date of acceleration, shall become, at the Lender's election, immediate due and payable in cash at the Mandatory Default amount. The Mandatory Default Amount means the greater of (i) the outstanding principal amount of the Note, plus all accrued and unpaid interest, liquidated damages, fees and other amounts hereon, divided by the Conversion price on the date the Mandatory Default Amount is either demanded or paid in full, whichever has a lower Conversion Price, multiplied by the volume weighted average price (“VWAP”) on the date the Mandatory Default Amount is either demanded or paid in full, whichever has a higher VWAP, or (ii) 150% or the outstanding principal amount of this Note, plus 100% of accrued and unpaid interest, liquidated damages, fees and other amounts hereon. Commencing five (5) days after the occurrence of any event of default that results in the eventual acceleration of this Note, the interest rate on this Note shall accrue at an interest rate equal to the lessor of 18% per annum or the maximum rate permitted under applicable law. Conversion During the period from October 16 to January 5, 2015, the note holder converted $90,572 of the principal to 1,550,000 shares of the Company's common stock ranging from $0.041 to $0.071 per share. On January 14, 2015, the note holder converted $4,250 of the principal and the accrued interest of $26,667 to 750,000 shares of the Company's common stock at $0.041 per share. Termination On March 19, 2015, the Company entered into a Note Termination Agreement terminating the Promissory Note with the remaining principal balance of $127,401 with the Lender. Pursuant to the Note Termination Agreement executed, the Lender agreed to permit full repayment of the Note in the sum of $200,000 payable in two installments of $100,000 each on March 20, 2015, and on April 24, 2015, respectively. In exchange for the agreed upon premium to be paid by the Company, the Lender no longer has the right to convert any portion of the remaining loan balance into the Company's shares, unless the Company defaults on its repayment terms. On March 19, 2015 the Company completed the first payment to Lender in the amount of $100,000. On April 20, 2015, the Company has completed all payments under the Note Termination Agreement terminating the $350,000 Note with the Lender dated April 16, 2014. Upon extinguishment of the Note and derivative liabilities with the Note conversion feature, $53,531 was recorded as gain on extinguishment of debt. See Note 11 for derivative analysis on the convertible notes. The convertible notes payable are as follows: September 30, 2015 September 30, 2014 On April 16, 2014 the Company issued a note in the principal amount of $166,667 with a 10% Original Issuance Discount ("OID") and 12% one-time interest if not being fully repaid on or before 90 days from the payment date. The note is due two year from the date of issuance, convertible after 180 days from the payment date as of October 16, 2014 at the lesser of $0.70 or 65% of the two lowest trade prices for the 25 trade day period before the conversion date. On July 15, 2014 the Company accrued the one-time interest charge of $20,000 on the note. $ - $ 166,667 On June 23, 2014 the Company issued a note in the principal amount of $55,556 with a 10% Original Issuance Discount ("OID") and 12% one-time interest if not being fully repaid on or before 90 days from the payment date. The note is due two years from the date of issuance, convertible after 180 days from the payment date as January 22, 2015 at the lesser of $0.70 or 65% of the two lowest trade price for the 25 trade day period before the conversion date. On September 23, 2014 the Company accrued the one-time interest charge of $6,667 on the note. - 55,556 Face amount - 222,223 Discount representing the original issue discount (22,223) (22,223) Accumulated amortization of discount of notes payable 22,223 4,166 Remaining discount (-) (18,057) Convertible notes payable, net $ - $ 204,166

Derivative Liabilities

Derivative Liabilities	12 Months Ended
	Sep. 30, 2015
Derivative Liabilities
Derivative Liabilities	Note 11 – Derivative Liabilities Derivative Analysis-Embedded conversion feature in convertible notes On 4/16/14 and 6/24/14, the Company entered into a convertible promissory note ($350,000 total note available) with JMJ Financial, a Nevada sole proprietorship ("JMJ"), with a face amount of $186,667 and $62,222 as of derivative treatment on 10/16/14 and 12/24/14 of which the company is to assume an original interest discount ("OID"), which together with accrued interest. The note balance funded (plus a pro rata portion of the OID $35,000 total on $315,000) together with any unpaid accrued interest is convertible into shares of common stock at a variable conversion price calculated as the lesser of $0.70 and 65% of the average of the 2 lowest trade price during a 25–day period ending on the last complete trading day prior to the conversion date. On March 19, 2015, the Company entered into a Note Termination Agreement terminating the $350,000 Promissory Note with the Lender. Pursuant to the Note Termination Agreement executed on March 18, 2015, the Lender has agreed to permit full repayment of the Note in the sum of $200,000 payable in two installments of $100,000 each on March 20, 2015, and on April 24, 2015, respectively. In exchange for the agreed upon premium to be paid by the Company, the Lender no longer has the right to convert any portion of the remaining loan balance into the Company's shares, unless the Company defaults on its repayment terms. On March 19, 2015 the Company completed the first payment to Lender in the amount of $100,000. On April 20, 2015, the Company has completed all payments under the Note Termination Agreement terminating the $127,401 remaining Note balance with the Lender dated April 16, 2014. (a) Valuation Methodology The Company has utilized a third party valuation consultant to assist the Company to fair value the compound embedded derivatives using a multinomial lattice models that value the derivative liability within the notes based on a probability weighted discounted cash flow model. These models are based on future projections of the various potential outcomes. The features in the note that were analyzed and incorporated into the model included the variable conversion feature; redemption provisions; and the default provisions. Based on these features, there are four primary events that can occur; payments are made in cash; payments are made with stock; the Holder converts the note; or the company defaults on the note. The model analyzed the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e. interest rates, stock price, conversion price, etc.). Projections were then made on these underlying factors which led to a set of potential scenarios. Probabilities were assigned to each of these scenarios over the remaining term of the note based on management projections. This led to a cash flow projection over the life of the note and a probability associated with that cash flow. A discounted weighted average cash flow over the various scenarios was completed, and it was compared to the discounted cash flow of the note without the embedded features, thus determining a value for the derivative liability at the date of valuation. (b) Valuation Assumptions The existing derivative instruments are valued as of issuance; conversion; redemption and the quarters end 03/31/15. The following assumptions were used for the valuation of the derivative liability related to the Notes (to–date no Notes are in default): · · · · · · 1 year 1 year 12/31/14 119% 3/11/15 134% 1/26/15 124% 3/12/15 134% 1/29/15 125% 3/18/15 136% 2/9/15 127% 3/20/15 136% 2/26/15 131% 3/31/15 138% · 1 year As of September 30, 2015, the estimated fair value of derivative liabilities on convertible notes of JMJ was $0 as the result of debt extinguishment. Derivative Analysis-Tainted Warrants Because the Company may not have enough authorized common shares to settle its obligation for its convertible notes and equity instruments, such as warrants, the Company concluded that embedded conversion feature in the JMJ Notes taint the equity environment and all of the existing warrants should be treated as financial derivatives. The tainting terminated upon full termination of the JMJ note. Valuation of Derivative Liability-Tainted Warrants (a) Valuation Methodology The Company’s warrants do not trade in an active securities market, as such, the Company has utilized a third party valuation consultant to assist the Company to fair value the liability of the warrant (tainted by the JMJ Note) based on a probability weighted discounted cash flow model. This model is based on future projections of the various potential outcomes. The embedded derivatives that were analyzed and incorporated into the model included the exercise feature. Based on these features, there are two primary events that can occur; the Holder exercises the Warrants (for scenarios above exercise prices and the target prices) or the Warrants are held to expiration. The model analyzed the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e. interest rates, stock price, exercise price, volatility etc.). Projections were then made on these underlying factors which led to a set of potential scenarios. Probabilities were assigned to each of these scenarios based on management assumptions. This led to a cash flow projection and a probability associated with that cash flow. A discounted weighted average cash flow over the various scenarios was completed to determine the value of the derivative liability. (b) Valuation Assumptions The Tainted Warrants (tainted equity environment due to JMJ notes variable conversion provisions) were valued as of derivative liability 10/16/14; issuance in the period ending 3/31/15; and the quarterly periods (until the end of derivative treatment on 3/20/15) with the following assumptions: · Stock price wou ld with volatility. The stock price significantly increased in ending 3/31/15. · The price uld fluctuate with an volatility. volatility curve was based on historical volatilities of Company for periods. The projected volatilities for valuation is found in previous section. · The Holder would exercise warrant become (effective registration is days issuance earliest exercise is days from issuance) but only prices of 2.0 times higher of projected reset price or price. · The Holder would exercise warrant at maturity price project exercise prices. · raising ts factor contain no for dilutive issuances probability of reset event. · have xpired in ending 3/31/5, nor did holders exercise their options in Additional subscription warrants were issued and valued in the ending The Warrants no longer require derivative treatment JMJ notes final on As of September 30, 2015, there was no derivative liability associated with the warrants. The table below provides a summary of the fair value of convertible notes and the tainted derivative warrant liability and the changes in the fair value of derivative liabilities including net transfers in and/or out, of derivative warrants measured at fair value on a recurring basis using significant unobservable inputs (Level 3). Fair Value Measurement Using Level 3 Inputs Derivative warrants Assets (Liability) Total Balance, September 30, 2014 - - Purchases, issuances and settlements (569,740) (569,740) Transfers in and/or out of Level 3 - - Total gains or losses (realized/unrealized) included in: Net income (loss) 569,740 569,740 Other comprehensive income (loss) - - Balance, September 30, 2015 $ (-) $ (-)

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2015
Related party transactions
Related Party Transactions	Note 12 – Related Party Transactions Related Parties Related parties with whom the Company had transactions are: Related Parties Relationship Related Party Transactions Business Purpose of transactions Management and significant stockholder Andrew J. Kandalepas Chairman, CEO and significant stockholder Note receivable - Officer Working capital Jay Joshi, MD Chief Medical Officer of the Company, President and CEO of NPC, stockholder and director Shareholder Loan Working capital Entity controlled by significant stockholder National Pain Centers, LLC An entity owned and controlled by Dr. Jay Joshi, MD, Chief Medical Officer of the Company, President and CEO of NPC, stockholder and director Management services provided to NPC, LLC Management of medical practices. 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. Management service agreement between NPC and National Pain Centers, LLC On February 28, 20124, NPC, the Company's wholly-owned subsidiary, entered into a management service agreement with National Pain Centers, LLC ("NPC LLC"), which is owned by Dr. Jay Joshi, the president and CEO of NPC. Per the agreement, NPC LLC engages NPC to provide Management services for a period of five (5) years commencing on the effective date. During the term of this agreement, NPCLLC shall pay NPC the equivalent of 50% of all monies collected and as billed monthly to NPCLLC on net-30 term. Note Receivable – Chairman, President and CEO September 30, 2015 September 30, 2014 On September 30, 2013, Mr. Andrew Kandalepas, Chairman, President and CEO of the Company (“Maker”), issued a note to pay to the order of Wellness Center USA, Inc. ("Lender"), the principal sum of Two Hundred Fifty Thousand Dollars ($250,000), together with interest at 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. On January 5, 2015, the Company and the Maker has mutually agreed to amend the note with more favorable terms. The amended note principal is the original note balance and the accrued interest as of December 31, 2015 for a total of $197,028, together with interest on the principal amount due shall be paid from time to time at the rate of two percent (2.0%) per annum, in 20 quarterly payments, beginning on October 1, 2015 and continuing on the first day of each calendar quarter thereafter, with all principal and interest to be paid in full on or before September 30, 2020 (the "Maturity Date"), Maker shall pay interest on the balance of principal remaining unpaid during any such period at an annual rate equal to four percent (4%) (the "Default Rate"). $ 250,000 $ 250,000 Repayments from inception to date (52,972) (35,000) Remaining balance 197,028 215,000 Current maturity of note receivable - Chairman, President and CEO (36,299) (127,233) Note receivable - Chairman, President and CEO, net of current maturity $ 160,729 $ 87,767

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Sep. 30, 2015
Commitments and Contingencies {1}
Commitments and Contingencies	Note 13 – Commitments and Contingencies Employment Agreements - NPC Employment Agreement – Jay Joshi, MD On February 28, 2014, the Company entered into an employment agreement (the “Employment Agreement”) with Jay Joshi, MD, a physician (the “Executive”). Under the Employment Agreement, the Company acquired from the Executive all of the Executive’s shares of common stock in National Pain Centers, Inc, a Nevada corporation, in exchange for 5,000,000 shares of $0.001 par value common stock of the Company, for the consideration given and received herein, and for other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the Executive and the Company hereby agree as follows: Term The Executive’s employment under this Agreement shall commence on the date hereof, and this Agreement shall commence as of that date and shall continue in effect until February 27, 2019. The parties expressly understand that nothing in this Agreement is a guarantee or assurance of employment for any specific period of time. Rather, subject to the notice provisions set forth in Section 6(c), the Executive understands that he is an at-will Executive, and that the Company may terminate his employment at any time, and the Executive is similarly free to resign at any time. Duties The Executive is engaged to serve as the Chief Medical Officer of the Company and the President and CEO of the Company’s wholly-owned subsidiary, NPC. Executive shall have such duties as are customarily associated with such positions including but not limited to overall responsibility and authority for general operations, management, and employment matters and relationships, as well as such other senior executive duties as may from time to time be reasonably assigned to him by the Company’s CEO and/or Board of Directors. In addition, at every election for the Company's Board of Directors while the Executive is employed by the Company hereunder, the Company will nominate the Executive to be elected to serve on the Board of Directors. Compensations (a) Base Salary (b) Benefits Termination The Executive or the Company may voluntarily elect to terminate this Agreement (a termination "Without Cause") by delivering to the other party, at least ninety (90) days prior to the date upon which termination is desired, by written notice of such intention to terminate. Covenant not to Compete 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 one year (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. Employment Agreements – Stealthco Inc. Employment Agreement – Ricky Howard On July 1, 2014, the Company entered into an employment agreement (the “Employment Agreement”) with Ricky Howard, (the “Executive”). The Executive and the Company hereby agree as follows: Term The Executive’s employment under this Agreement shall commence on the date hereof, and this Agreement shall commence as of that date and shall continue in effect until June 30, 2017. The parties expressly understand that nothing in this Agreement is a guarantee or assurance of employment for any specific period of time. Rather, subject to the notice provisions set forth in Section 6(c), the Executive understands that he is an at-will Executive, and that the Company may terminate his employment at any time, and the Executive is similarly free to resign at any time. Duties The Executive is engaged to serve as the Chief Executive Officer of the Company’s wholly-owned Subsidiary “StealthCo”, reporting to the Company’s CEO. Executive shall have such duties as are customarily associated with such positions including but not limited to overall responsibility and authority for general operations, management, and employment matters and relationships, as well as such other senior executive duties as may from time to time be reasonably assigned to him by the Company’s CEO and/or Board of Directors. Compensations (a) Base Salary (b) Benefits Termination The Executive or the Company may voluntarily elect to terminate this Agreement (a termination "Without Cause") by delivering to the other party, at least ninety (45) days prior to the date upon which termination is desired, by written notice of such intention to terminate. Covenant not to Compete 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 one year (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. Employment Agreements - WCUI Employment Agreement – Donald Swanson On February 28, 2014, the Company entered into an employment agreement (the “Employment Agreement”) with Donald Swanson (the “Executive”) for the consideration given and received herein, and for other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the Executive and the Company hereby agree as follows: Term The Executive’s employment under this Agreement shall commence on the date hereof, and this Agreement shall commence as of that date and shall continue in effect until February 27, 2017. The parties expressly understand that nothing in this Agreement is a guarantee or assurance of employment for any specific period of time. Rather, subject to the notice provisions set forth in Section 6(c), the Executive understands that he is an at-will Executive, and that the Company may terminate his employment at any time, and the Executive is similarly free to resign at any time. Duties The Executive is engaged to serve as the Chief Operating Officer of the Company, reporting to the Company's CEO. Executive shall have such duties as are customarily associated with such positions including but not limited to overall responsibility and authority for general operations, management, employment matters and relationships, as well as such other senior executive duties as may from time to time be reasonably assigned to him by the Company's CEO and/or Board of Directors. The Executive shall perform such services subject to the direction, supervision, and rules and regulations of the Company and the Company's Board of Directors. Compensations (a) Base Salary (b) Benefits Termination The Executive or the Company may voluntarily elect to terminate this Agreement (a termination "Without Cause") by delivering to the other party, at least ninety (90) days prior to the date upon which termination is desired, by written notice of such intention to terminate. Covenant not to Compete 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 one year (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. Separation Agreement On June 10, 2014, Donald Swanson entered into a separation agreement (“Separation Agreement”) with the Company where he resigned from all positions and employment with the Company and the Employment agreement with the Company was terminated. The Company shall pay the Executive in the amount of $1,180 representing all the payable compensation as well as $3,820 representing all the reimbursement expense through the separation date. The Company acknowledges that the Executive currently holds options to purchase 1,400,000 shares of the Company’s common stock at an exercise price of $0.40 per share. Operating Lease - WCUI On February 5, 2015, the Company entered into a non-cancellable lease, for office space in Illinois with a third party for $2,184.29 per month for a period of 18 months from January 1, 2015 through June 30, 2016. Future minimum lease payments required under the non-cancelable operating lease are as follows: Fiscal year ending September 30: 2016 19,659 $ 19,659 Operating Lease - PSI 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. The Company and the landlord have agreed to lease the office on a monthly basis from January 3, 2015. Operating Lease - SCI On June 26, 2013, the Company entered into a non-cancellable lease for office space of approximately 3,300 square feet of rentable area in aggregate in Centerville, Minnesota with a third party for a period of 19 months from the date of signing at $2,100 per month. On February 1, 2015, the Company renewed the Lease for a period of Eighteen Months from the date of signing at $2,150 per month. Future minimum lease payments required under the non-cancelable operating lease are as follows: Fiscal year ending September 30: 2016 21,500 $ 21,500 Operating Lease - NPC On January 1, 2015, the Company entered into a non-cancellable Sub-lease for office space in Vernon Hills, Illinois with a third party for a period of 12 months from the date of signing at $1,600 per month. On January 1, the Company renewed the Lease for a period of 12 Months from the date of signing at $1,600 per month Future minimum lease payments required under the non-cancelable operating lease are as follows: Fiscal year ending September 30: 2016 ( remainder of the year) 19,200 $ 19,200

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Sep. 30, 2015
Stockholders' Equity {1}
Stockholders' Equity	Note 14 – 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 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. For the period between January 1, 2014 and March 28, 2014, the Company raised $266,450 from the issuance of (i) 775,239 common shares of the Company; (ii) warrants to purchase 793,333 common shares with an exercise price of $0.30 per share, expiring five (5) years from the date of issuance, and (iii) warrants to purchase 228,572 common shares with an exercise price of $0.35 per share expiring five (5) years from the date of issuance; and (iv) warrants to purchase 150,000 common shares with an exercise price of $0.45 per share expiring five (5) years from the date of issuance. In April and May, 2014, the Company sold 57,222 equity units consisting of one (1) common share and a warrant to purchase one (1) common share with an exercise price of $0.65 per share, expiring five (5) years from the date of issuance, at $0.45 per unit or $25,750; $18,482 ($0.32 per common share) and $7,210 ($0.13 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively. In July 2014, the Company sold 174,000 equity units consisting of one (1) common share and a warrant to purchase two (2) common shares with an exercise price of $0.30 per share, expiring five (5) years from the date of issuance, at $0.25 per unit or $43,500; $31,320 ($0.18 per common share) and $12,180 ($0.07 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively. On August 28, 2014, warrants to purchase 1,550,000 shares with an exercise price of $0.01 per share were exercised by a shareholder for $15,500 in cash. For the quarter period ended March 31, 2015 , the Company raised $418,825 from the issuance of (i) 6,152,145 common shares of the Company; (ii) warrants to purchase 12,354,290 common shares with an exercise price of $0.15 per share, expiring five (5) years from the date of issuance, at $0.07 per unit or a net proceeds of $418,825; $269,015 ($0.04 per common share) and $155,482 ($0.01 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively. In April, 2015 , the Company raised $240,600 from the issuance of (i) 1,603,999 common shares of the Company; (ii) warrants to purchase 3,241,332 common shares with an exercise price of $0.25 per share, expiring five (5) years from the date of issuance, at $0.15 per unit or a net proceeds of $240,600; $146,766 ($0.09 per common share) and $93,834 ($0.03 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively. On May 11, 2015, warrants to purchase 800,000 shares with an exercise price of $0.01 per share were exercised by a shareholder for $8,000 in cash. In June, 2015 , the Company raised $128,500 from the issuance of (i) 1,713,333 common shares of the Company; (ii) warrants to purchase 1,713,333 common shares with an exercise price of $0.25 per share, expiring five (5) years from the date of issuance, at $0.075 per unit or a net proceeds of $128,500; $111,153($0.06 per common share) and $17,347 ($0.01 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively. On June 30, 2015, options to purchase 1,600,000 shares with an exercise price of $0.01 per share were exercised by an officer for $16,000 in cash. In August, 2015, the Company sold 966,666 equity units consisting of one (1) common share and a warrant to purchase one (1) common share with an exercise price of $0.25 per share, expiring five (5) years from the date of issuance, at $0.075 per unit or $72,500; $39,730 ($0.04per common share) and $32,770 ($0.03 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively. In September 2015, the Company sold 555,555 equity units consisting of one (1) common share and a warrant to purchase one (1) common share with an exercise price of $0.15 per share, expiring five (5) years from the date of issuance, at $0.009 per unit or $50,000; $26,650 ($0.05 per common share) and $23,350 ($0.04 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively. Issuance of Common Stock or Equity Units for Employee Services On July 3, 2013, the Company issued 244,260 common shares to two 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 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 valued at $0.40 per share, the most recent PPM price, or $28,000, all of which were expensed as consulting fees. On October 8, 2013, the Company issued 20,000 common shares to the consultant valued at $0.40 per share, the most recent PPM price, or $8,000, all of which were expensed as consulting fees during the period ending December 31, 2013. On April 21, 2014, the Company issued 120,000 common shares to the consultant for the service period from November 2013 to April 2014, valued at $0.40 per share, the most recent PPM price, or $48,000, all of which were expensed as consulting fees upon issuance. 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 pay (i) $2,000 per month in cash; and (ii) $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 valued at $0.40 per share, the most recent PPM price, or $4,250, all of which were expensed as consulting fees. On October 24, 2014, the Company entered into a Agency agreement (the "Agency Agreement") with TMA (the "Consultant”). Per the Agency Agreement, the Consultant will be authorized by the Company to act as its exclusive Agent solely for the purpose of introducing the Company to specific third party contacts with the objective of possible business opportunity associated with PSI, the Company's wholly owned subsidiary, for a period of ninety (90) days from execution. The Company agrees to pay an amount equal to six (6)% of the computed value of any transaction that occurs between the Company and the Third party. On October 27, 2014, the Company issued a one-time document preparation fee in the form of 35,000 shares of the Company's common shares. On November 19, 2014, the Company issued additional 300,000 common shares for the joint venture valuation services. The shares were valued at $0.10 per value, the closing price on the issuance date, or $33,500, all of which were expensed as consulting fees. No shares issued for consulting fees during the reporting period ending September 30, 2015. 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. The Company applied fair value accounting for all share based payments awards. The fair value of each option granted is estimated on the date of grant using the Black-Scholes option-pricing model. On February 28, 2014, the Company issued an option to purchase 1,800,000 shares of its common stock to two officers of the Company with an exercise price of $0.40 per share expiring five (5) years from the date of issuance On July 1, 2014, the Company issued an option to purchase 750,000 shares of its common stock to one officers of the Company with an exercise price of $0.40 per share expiring five (5) years from the date of issuance On September 30, 2014, the Company issued an option to purchase 250,000 shares of its common stock to an officer of the Company with an exercise price of $0.125 per share expiring five (5) years from the date of issuance. The assumptions used for options granted during the year ended September 30, 2014 are as follows: Exercise price $ 0.125-0.40 Expected dividends - % Expected volatility 47.58-57.09 % Risk free interest rate 0.51-0.80 % Expected life of option 5 During the fiscal year ended September 30, 2015, the Company recorded $225,880 for options issued as salaries - officers. During the quarter ended December 31, 2014, the Company issued an option to purchase 262,500 shares of its common stock to two officers of the Company with an exercise price of $0.1100 per share expiring five (5) years from the date of issuance During the quarter ended March 31, 2015, the Company issued an option to purchase 262,500 shares of its common stock to two officers of the Company with an exercise price of $0.19 per share expiring five (5) years from the date of issuance During the quarter ended June 30, 2015, the Company issued an option to purchase 262,500 shares of its common stock to two officers of the Company with an exercise price of $0.135 per share expiring five (5) years from the date of issuance During the quarter ended September 30, 2015, the Company issued an option to purchase 262,500 shares of its common stock to two officers of the Company with an exercise price of $0.130 per share expiring five (5) years from the date of issuance On May 15, 2015, the Company issued an option to purchase 150,000 shares of its common stock to an officer of the Company with an exercise price of $0.25 per share expiring five (5) years from the date of issuance The assumptions used for options granted during the year ended September 30, 2015 are as follows: Exercise price $ 0.11-0.19 Expected dividends - % Expected volatility 126.07-148.32 % Risk free interest rate 0.73-0.89 % Expected life of option 5 During the fiscal year ended September 30, 2015, the Company recorded $79,631 for options issued as salaries - officers. Summary of the Company’s Stock Option Activities The table below summarizes the Company’s stock option activities: Number of Option Shares Exercise Price Range Per Share Weighted Average Exercise Price Fair Value at Date of Grant Aggregate Intrinsic Value Balance, September 30, 2013 3,260,000 $ 0.01 - 2.00 $ 0.64 $ 1,178,718 $ - Granted 2,312,500 0.125-0.40 0.40 225,880 - Canceled - - - - - Exercised - - - - - Expired - - - - Balance, September 30, 2014 5,572,500 $ 0.01 - 2.00 $ 0.54 $ 1,404,598 $ - Granted 1,200,000 0.11-0.25 0.15 79,631 - Canceled - - - - - Exercised (1,600,000) - - - - Expired - - - - - Vested and exercisable, September 30, 2015 5,172,500 $ 0.01 - 2.00 $ 0.60 $ 1,514,329 $ - Unvested, September 30, 2015 - $ - $ - $ - $ - The following table summarizes information concerning outstanding and exercisable options as of September 30, 2015: 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 $0.01 200,000 . 0.62 0.01 200,000 0.62 0.01 $0.44 50,000 1.95 0.44 50,000 1.95 0.44 $1.00 750,000 5.69 1.00 750,000 5.69 1.00 $2.00 650,000 6.90 2.00 650,000 6.90 2.00 $0.75 10,000 3.44 0.75 10,000 3.44 0.75 $0.40 1,800,000 3.92 0.40 1,800,000 3.92 0.40 $0.40 250,000 4.25 0.40 250,000 4.25 0.40 $0.13 262,500 4.50 0.13 262,500 4.50 0.13 $0.13 262,500 4.50 0.13 262,500 4.50 0.13 $0.13 262,500 4.50 0.13 262,500 4.75 0.13 $0.25 150,000 4.62 0.25 150,000 4.62 0.25 $0.14 262,500 4.75 0.14 262,500 4.75 0.14 $0.13 262,500 5.00 0.13 262,500 5.00 0.13 $0.01 - 2.00 5,172,500 4.22 $ 0.60 5,172,500 3.49 $ 0.60 As of September 30, 2015, there were 2,327,500 shares of stock options remaining available for issuance under the 2010 Plan. Warrants January 2014 and March 2014 Issuances On January 13, 2014 and March 28, 2014, the Company issued warrants to purchase 1,171,905 shares, in aggregate, consisting of warrants to purchase (i) 793,333 shares with an exercise price of $0.40 per share; (ii) 228,572 shares with an exercise price of $0.45 per share; and (iii) 150,000 shares with an exercise price of $0.65 per share expiring five (5) years from the date of issuance to the investors 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: January 13, 2014 March 28, 2014 Expected life (year) 5 5 Expected volatility (*) 58.28 % 56.29 % Expected annual rate of quarterly dividends 0.00 % 0.00 % Risk-free rate(s) 1.60 % 1.73 % * 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 $55,097, $24,480, and $19,170, respectively, or $98,747, in aggregate, at the date of issuance using the Black-Scholes Option Pricing Model. April 2014 Issuances On April 4, 2014, the Company issued warrants to purchase 131,266 shares with an exercise price of $0.665 per share expiring five (5) years from the date of issuance in connection with the asset purchase agreement consummated on April 4, 2014. The Company estimated the fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: April 5, 2014 Expected life (year) 5 Expected volatility (*) 56.26 % Expected annual rate of quarterly dividends 0.00 % Risk-free rate(s) 1.74 % * 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 fair value of the warrants was $0.3282 per warrant share or $43,082, respectively, at the date of issuance using the Black-Scholes Option Pricing Model. On April 30, 2014, the Company issued warrants to purchase 57,222 shares with an exercise price of $0.65 per share expiring five (5) years from the date of issuance to the investors 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: April 30, 2014 Expected life (year) 5 Expected volatility (*) 55.52 % Expected annual rate of quarterly dividends 0.00 % Risk-free rate(s) 1.69 % * 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 $7,210 at the date of issuance using the Black-Scholes Option Pricing Model. July 2014 Issuances On July 22, 2014, the Company issued warrants to purchase 348,000 shares with an exercise price of $0.30 per share expiring five (5) years from the date of issuance as part of the sale of equity units. The Company estimated the fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: July 22, 2014 Expected life (year) 5 Expected volatility (*) 54.17 % Expected annual rate of quarterly dividends 0.00 % Risk-free rate(s) 1.68 % * 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 fair value of the warrants was $0.06 per warrant share or $20,053, respectively, at the date of issuance using the Black-Scholes Option Pricing Model. February 2015 Issuances Between January and March 2015, the Company issued warrants to purchase 12,354,290 shares with an exercise price of $0.15 per share expiring five (5) years from the date of issuance as part of the sale of equity units. In February 2015, the Company issued warrants to purchase 2,874,144 shares with an exercise price of $0.15 per share expiring five (5) years from the date of issuance with loan conversion. The Company estimated the fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: February 26, 2015 Expected life (year) 5 Expected volatility (*) 52.31 % Expected annual rate of quarterly dividends 0.00 % 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 fair value of the 12,354,290 warrants was $0.01 per warrant share or $155,482, respectively, at the date of issuance using the Black-Scholes Option Pricing Model. The estimated fair value of the 2,874,144 warrants was $0.01 per warrant share or $52,000, respectively, at the date of issuance using the Black-Scholes Option Pricing Model. April 9 2015 and April 18 Issuances In April 2015, the Company issued warrants to purchase 428,572 shares with an exercise price of $0.15 per share expiring five (5) years from the date of issuance with loan conversion. In April 2015, the Company issued warrants to purchase 500,000 shares with an exercise price of $0.25 per share expiring five (5) years from the date of issuance for consultant services. The Company estimated the fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: April 9, 2015 April 18, 2015 Expected life (year) 5 5 Expected volatility (*) 51.75 % 51.69 % Expected annual rate of quarterly dividends 0.00 % 0.00 % Risk-free rate(s) 1.40 % 1.33 % * 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 fair value of the warrants was $0.057 and $0.047 per warrant share or $28,800 and $23,600, respectively, at the date of issuance using the Black-Scholes Option Pricing Model. April 2015 and July 19 Issuances In April and June 2015, the Company issued warrants to purchase 4,954,665 shares with an exercise price of $0.25 per share expiring five (5) years from the date of issuance as part of the sale of equity units. The Company estimated the fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: April 13, 2015 June 19, 2015 Expected life (year) 5 5 Expected volatility (*) 51.74 % 51.24 % Expected annual rate of quarterly dividends 0.00 % 0.00 % Risk-free rate(s) 1.38 % 1.59 % * 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 fair value of the warrants was $0.03 and $0.01 per warrant share or $93,834 and $17,347, respectively, at the date of issuance using the Black-Scholes Option Pricing Model. August 18 2015 and September 10 Issuances In August 2015, the Company issued warrants to purchase 966,666 shares with an exercise price of $0.25 per share expiring five (5) years from the date of issuance as part of the sale of equity units. In September 2015, the Company issued warrants to purchase 555,555 shares with an exercise price of $0.15 per share expiring five (5) years from the date of issuance as part of the sale of equity units. The Company estimated the fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: August 18, 2015 September 10, 2015 Expected life (year) 5 5 Expected volatility (*) 145.49 % 147.59 % Expected annual rate of quarterly dividends 0.00 % 0.00 % Risk-free rate(s) 1.60 % 1.55 % The estimated fair value of the warrants was $0.03 and $0.04 per warrant share or $32,770 and $23,350, respectively, 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 Warrant Shares Exercise Price Range Per Share Weighted Average Exercise Price Fair Value at Date of Issuance Aggregate Intrinsic Value Balance, September 30, 2013 14,396,293 $ 0.01-2.31 $ 0.42 $ 1,289,152 $ - Granted 1,708,393 0.40-0.665 0.44 180,719 - Canceled - - - - - Exercised (1,500,000) - - - - Expired - - - - Balance, September 30, 2014 14,554,686 $ 0.01-2.31 $ 0.46 $ 1,469,871 $ - Granted 22,616,892 0.15-0.25 0.15-0.25 427,183 - Canceled - - - - - Exercised (800,000) 0.01 0.01 - - Expired - - - - - Balance, September 30, 2015 36,371,578 $ 0.01 - 2.31 $ 0.32 $ 1,840,934 $ - Earned and exercisable, September 30, 2015 36,371,578 $ 0.01 - 2.31 $ 0.32 $ 1,840,934 $ - Unvested, September 30, 2015 - $ - $ - $ - $ - The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 2015: 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 36,371,578 3.67 $ 0.30 36,371,578 3.67 $ 0.30

Deferred Tax Assets and Income

Deferred Tax Assets and Income Tax Provision	12 Months Ended
	Sep. 30, 2015
Deferred Tax Assets and Income Tax Provision
Deferred Tax Assets and Income Tax Provision	Note 15 – Deferred Tax Assets and Income Tax Provision Deferred Tax Assets At September 30, 2015, the Company had net operating loss (“NOL”) carry–forwards for Federal income tax purposes of $9,826,871 that may be offset against future taxable income through 2035. 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 $3,341,136 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 the probability of its realization. The valuation allowance increased approximately $1,381,152 and $1,002,394 for the reporting period ended September 30, 2015 and 2013, respectively. Components of deferred tax assets in the consolidated balance sheets are as follows: September 30, 2015 September 30, 2014 Net deferred tax assets – non-current: Expected income tax benefit from NOL carry-forwards $ 3,341,136 $ 1,959,984 Less valuation allowance (3,341,136) (1,959,984) 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 reporting period ended September 30, 2014 For the reporting period ended September 30, 2013 Federal statutory income tax rate 34.0 % 34.0 % Change in valuation allowance on net operating loss carry-forwards (34.0) (34.0) Effective income tax rate 0.0 % 0.0 % Tax years that remain subject to examination by major tax jurisdictions The Company's corporation income tax returns are subject to audit under the statute of limitations by the Internal Revenue Service and the States of Florida and Illinois for a period of three (3) years from the date they are filed. The table below summarizes the reporting periods for which the Company's corporation income tax returns remain subject to audit under the statute of limitations by the Internal Revenue Service: Reporting Period Ending Date Date Tax Return Filed Remaining Subject to Audit (Y/N) September 30, 2012 09/06/2013 Y September 30, 2013 09/15/2014 Y September 30, 2014 09/15/2015 Y

Concentration of Credit Risk

Concentration of Credit Risk	12 Months Ended
	Sep. 30, 2015
Concentration of Credit Risk
Concentration of Credit Risk	Note 16 - 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, 2015 and 2014, 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
	Sep. 30, 2015
Segment Reporting:
Segment Reporting	Note 17 – 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 following business segments: (i) Medical Devices: (ii) Management of Client Services: (iii) Authentication and Encryption Products and Services: The Company measures the segment profit or loss and segment assets for each reportable segment as follows: 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; 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; 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; 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; 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: Wellness Center USA, Inc. Assets By Segments September 30, 2015 Corporate Medical Devices Mgmt of Medical Practice Authorication and Encryption Total ASSETS Current Assets Cash 20,218 4,597 5,951 3,461 34,227 Note receivable- PDC JV - - - - - Accounts receivable - - - - - Inventories - 200,783 - 12,718 213,501 Current maturity of note receivable - Chairman and CEO 36,299 - - - 36,299 Prepayments and other current assets 26,563 - - 8 26,571 Total current assets 83,080 205,380 5,951 16,187 310,598 Property and Equipment Property and equipment 18,390 121,608 - 4,696 144,694 Accumulated depreciation (9,839) (103,646) - (1,585) (115,070) Property and equipment, net 8,551 17,962 - 3,111 29,624 Patents and Exclusive Licenses Patents and exclusive licenses and patents - 5,000 - 356,290 361,290 Accumulated amortization - (1,191) - (53,656) (54,847) Patents and exclusive licenses, net - 3,809 - 302,634 306,443 Acquired Technologies Acquired technologies - - - - - Acquired technologies - PSI - 2,095,000 - - 2,095,000 Accumulated amortization - PSI - (322,973) - - (322,973) Accumulated impairment - PSI - (1,749,027) - - (1,749,027) Acquired technologies, net - 23,000 - - 23,000 Non-Compete Agreements Non-compete Agreement - PSI - 120,000 - - 120,000 Accumulated amortization - PSI - (92,500) - - (92,500) Accumulated impairment - PSI - (27,500) - - (27,500) Non-compete agreements, net - - - - - Trademarks Trademarks - - - - 630,000 Trade Mark:TM - PL - 420,000 - - - Trade Mark:TM - PS - 210,000 - - - Accumulated amortization - - - - (277,500) Accumulated amortization - PL - (177,500) - - - Accumulated amortization - PS - (100,000) - - - Accumulated impairment - - - (325,600) Accumulated impairment - PL - (219,600) - - - Accumulated impairment - PS - (106,000) - - - Trademarks, net - 26,900 - - 26,900 Website Development Costs Website development costs 22,809 - - - 22,809 Accumulated amortization (22,809) - - - (22,809) Website development costs, net - - - - - Goodwill Goodwill - - - - 2,916,603 Goodwill - NPC - - 1,200,000 - - Goodwill - PSI - 1,716,603 - - - Accumulated impairment - (1,661,287) - - (2,861,287) Accumulated impairment - NPC - - (1,200,000) - - Goodwill, net - 55,316 - - 55,316 Other assets Note receivable - Chairman and CEO, net of current maturity 160,729 - - - 160,729 Security deposits - 1,760 - - 1,760 Total other assets 160,729 1,760 - - 162,489 Total assets 252,360 334,127 5,951 321,932 914,370 Wellness Center USA, Inc. Operations by Segments For the Year Ended Ended September 30, 2015 Corporate Medical Devices Mgmt of Medical Practice Authorication and Encryption Total Revenue Consulting services - - - 35,000 35,000 Management services - related party - - 337,368 - 337,368 Sales 1,358 - - 59,385 60,743 Total revenue 1,358 - 337,368 94,385 433,111 Cost of goods sold 1,644 - - 120,155 121,799 Gross margin (286) - 337,368 (25,770) 311,312 Operating expenses Consulting fees 352,061 66,558 - - 418,619 Professional fees 354,560 63,589 60,756 - 478,905 Rent expense - related party 25,677 - - - 25,677 Rent expense - 25,680 21,700 25,600 72,980 Research and development - - - - - Salaries - officers 231,007 - 206,640 147,800 585,447 Salaries - others - - 91,259 - 91,259 Selling expenses - - - - - Depreciation and amortization 161,357 225,002 - 43,495 429,854 Impairment of intangible assets and goodwill - 3,763,414 1,200,000 - 4,963,414 General and administrative expenses 81,918 115,098 34,661 84,493 316,170 Total operating expenses 1,206,580 4,259,341 1,615,016 301,388 7,382,325 Loss from continuing operations (1,206,866) (4,259,341) (1,277,648) (327,158) (7,071,013)

Subsequent Events

Subsequent Events	12 Months Ended
	Sep. 30, 2015
Subsequent Events
Subsequent Events	Note 18 – 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 certain reportable subsequent event(s) to be disclosed as followed: On October 2, 2015, 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 create awareness for the Company in the market for a period of 60 days from the date of signing. As consideration for services, the Company would grant 300,000 restricted shares of its common stock. On December 22, 2015, cancelled the advisory agreement dated May 21, 2015with Delaney Equity Group Inc. for a final payment of $3,000 in advisor fees and 100,000 shares of its common stock instead of the 200,000 shares in section 5.a.v of the agreement. For the quarter period ended December 31, 2015 , the Company raised $409,000 from the issuance of (i) 4,200,001 common shares of the Company; (ii) warrants to purchase 5,750,001 common shares with an exercise price of $0.15 per share, expiring five (5) years from the date of issuance, at $0.09 and $0.10 per unit or a net proceeds of $409,000. In January 2016 , the Company raised $130,200 from the issuance of (i) 968,667 common shares of the Company; (ii) warrants to purchase 1,119,667 common shares with an exercise price of $0.10 and $0.15 per share, expiring five (5) years from the date of issuance.

Summary of Significant Accounti

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2015
Summary of Significant Accounting Policies (Policies)
Basis of Presentation	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	Fiscal Year End th
Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions	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 : . (ii) Allowance for doubtful accounts : estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; . 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) Inventory Obsolescence and Markdowns : (iv) Fair value of long-lived assets : (v) Valuation allowance for deferred tax assets : (vi) Estimates and assumptions used in valuation of equity instruments : Management estimates 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	Principles of Consolidation The Company applies the guidance of Topic 810 “Consolidation” The Company's consolidated subsidiaries and/or entities are as follows: Name of consolidated subsidiary or entity State or other jurisdiction of incorporation or organization Date of incorporation or formation (date of acquisition/disposition, if applicable) Attributable interest Psoria-Shield Inc. (“PSI”) The State of Florida June 17, 2009 (August 24, 2012) 100% National Pain Centers, Inc. (“NPC”) The State of Nevada January 24, 2014 (February 28, 2014) 100% StealthCo, Inc. (“StealthCo”) The State of Illinois March 18, 2014 100% Psoria Development Company LLC. (“PDC”) The State of Illinois January 15, 2015 50% The consolidated financial statements include all accounts of the Company, PSI, NPC, StealthCo and PDC as of reporting periods end date and for the reporting periods then ended from their respective dates of acquisition and disposition. All inter-company balances and transactions have been eliminated. As of September 30, 2015, the non-controlling interest in PDC was $75,101 and is separately disclosed on the Consolidated Balance Sheet.
Reclassification	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	Business Combinations Business and Business Combinations Pursuant to ASC Section 805-10-20 a business is an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs, or other economic benefits directly to investors or other owners, members, or participants. Pursuant to Regulation S-X 11-01(d) the term business should be evaluated in light of the facts and circumstances involved and whether there is sufficient continuity of the acquired entity’s operations prior to and after the transactions. A presumption exists that a separate entity, a subsidiary, or a division is a business. However, a lesser component of an entity may also constitute a business. Among the facts and circumstances which should be considered in evaluating whether an acquisition of a lesser component of an entity constitutes a business are the following: (1) Whether the nature of the revenue-producing activity of the component will remain generally the same as before the transaction; or (2) Whether any of the following attributes remain with the component after the transaction: (i) Physical facilities, (ii) Employee base, (iii) Market distribution system, (iv) Sales force, (v) Customer base, (vi) Operating rights, (vii) Production techniques, or (viii) Trade names. The Company applies Topic 805 “Business Combinations” estimates the business enterprise value of the acquired entities;
Identification of the Accounting Acquirer	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	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 .
Business Enterprise Valuation	Business Enterprise Valuation The Company utilizes the income approach – discounted cash flows method to estimate the business enterprise value . 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.
Goodwill, Gain from Bargain Purchase and Contingent Consideration	Goodwill, Gain from Bargain Purchase and Contingent Consideration Pursuant to ASC Paragraphs 805-30-25-1 through 805-30-25-3 the acquirer shall recognize goodwill as of the acquisition date, measured as the excess of (a) over (b): a. the aggregate of (1) the acquisition-date fair value of the consideration transferred, (2) the fair value of any non-controlling interest in the acquiree, and (3) the acquisition-date fair value of the acquirer’s previously held equity interest in the acquiree in a business combination achieved in stages; and (b) the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. Occasionally, an acquirer will make a bargain purchase, which is a business combination in which the amount in paragraph 805-30-30-1(b) exceeds the aggregate of the amounts specified in (a) in that paragraph. If that excess remains after applying the requirements in paragraph 805-30-25-4, the acquirer shall recognize the resulting gain in earnings on the acquisition date. The gain shall be attributed to the acquirer. A bargain purchase might happen in a business combination that is a forced sale in which the seller is acting under compulsion. Pursuant to ASC Paragraphs 805-30-25-5 through 805-30-25-7 the consideration the acquirer transfers in exchange for the acquiree includes any asset or liability resulting from a contingent consideration arrangement. The acquirer shall recognize the acquisition-date fair value of contingent consideration as part of the consideration transferred in exchange for the acquiree and classify an obligation to pay contingent consideration as a liability or as equity in accordance with Subtopics 480-10 and 815-40 or other applicable generally accepted accounting principles (GAAP). Subtopic 480-10 provides guidance on whether to classify as a liability a contingent consideration arrangement that is, in substance, a put option written by the acquirer on the market price of the acquirer’s shares issued in the business combination. The acquirer shall classify as an asset a right to the return of previously transferred consideration if specified conditions are met.
Acquisition-Related Costs	Acquisition-Related Costs Pursuant to FASB ASC Paragraph 805-10-25-23 acquisition-related costs are costs the acquirer incurs to effect a business combination. Those costs include finder’s fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and costs of registering and issuing debt and equity securities. The acquirer shall account for acquisition related costs as expenses in the periods in which the costs are incurred and the services are received, with one exception. The costs to issue debt or equity securities shall be recognized in accordance with other applicable GAAP.
Inherent Risk in the Estimates	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	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 receivable, prepayment and other current assets, accounts payable, accrued payroll – officers, accrued warranty, credit cards payable, deferred rent, and accrued expenses and other current liabilities approximate their fair values because of the short maturity of these instruments. The Company’s convertible notes payable and loans 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 June 30, 2015 and September 30, 2014. The Company’s Level 3 financial liabilities consist of the derivative warrants for which there is no current market for these securities such that the determination of fair value requires significant judgment or estimation and the derivative liability on the conversion feature of the convertible notes payable. The Company valued the automatic conditional conversion, re-pricing/down-round, change of control; default and follow-on offering provisions using a lattice model, with the assistance of a third party valuation specialist, for which management understands the methodologies. These models incorporate transaction details such as Company stock price, contractual terms, maturity, risk free rates, as well as assumptions about future financings, volatility, and holder behavior as of the date of issuance and each balance sheet date. 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.
Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis	Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis Level 3 Financial Liabilities – Derivative Warrant Liabilities and Derivative Liability on Conversion Feature The Company uses Level 3 of the fair value hierarchy to measure the fair value of the derivative liabilities and revalues its derivative warrant liability and derivative liability on the conversion feature at every reporting period and recognizes gains or losses in the consolidated statements of operations that are attributable to the change in the fair value of the derivative liabilities.
Fair Value of Non-Financial Assets or Liabilities Measured on a Recurring Basis	Fair Value of Non-Financial Assets or Liabilities Measured on a Recurring Basis The Company’s non-financial assets include inventories. The Company identifies potentially excess and slow-moving inventories by evaluating turn rates, inventory levels and other factors. Excess quantities are identified through evaluation of inventory aging, review of inventory turns and historical sales experiences. The Company provides lower of cost or market reserves for such identified excess and slow-moving inventories. The Company establishes a reserve for inventory shrinkage, if any, based on the historical results of physical inventory cycle counts.
Carrying Value, Recoverability and Impairment of Long-Lived Assets	Carrying Value, Recoverability and Impairment of Long-Lived Assets The Company has adopted Section 360-10-35 of the FASB Accounting Standards Codification for its long-lived assets. Pursuant to ASC Paragraph 360-10-35-17 an impairment loss shall be recognized only if the carrying amount of a long-lived asset (asset group) is not recoverable and exceeds its fair value. The carrying amount of a long-lived asset (asset group) is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset (asset group). That assessment shall be based on the carrying amount of the asset (asset group) at the date it is tested for recoverability. An impairment loss shall be measured as the amount by which the carrying amount of a long-lived asset (asset group) exceeds its fair value. Pursuant to ASC Paragraph 360-10-35-20 if an impairment loss is recognized, the adjusted carrying amount of a long-lived asset shall be its new cost basis. For a depreciable long-lived asset, the new cost basis shall be depreciated (amortized) over the remaining useful life of that asset. Restoration of a previously recognized impairment loss is prohibited. Pursuant to ASC Paragraph 360-10-35-21 the Company’s long-lived asset (asset group) is tested for recoverability whenever events or changes in circumstances indicate that its carrying amount may not be recoverable. The Company considers the following to be some examples of such events or changes in circumstances that may trigger an impairment review: (a) significant decrease in the market price of a long-lived asset (asset group); (b) A significant adverse change in the extent or manner in which a long-lived asset (asset group) is being used or in its physical condition; (c) A significant adverse change in legal factors or in the business climate that could affect the value of a long-lived asset (asset group), including an adverse action or assessment by a regulator; (d) An accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of a long-lived asset (asset group); (e) A current-period operating or cash flow loss combined with a history of operating or cash flow losses or a projection or forecast that demonstrates continuing losses associated with the use of a long-lived asset (asset group); and (f) A current expectation that, more likely than not, a long-lived asset (asset group) will be sold or otherwise disposed of significantly before the end of its previously estimated useful life. The Company tests its long-lived assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events. Pursuant to ASC Paragraphs 360-10-35-29 through 35-36 Estimates of future cash flows used to test the recoverability of a long-lived asset (asset group) shall include only the future cash flows (cash inflows less associated cash outflows) that are directly associated with and that are expected to arise as a direct result of the use and eventual disposition of the asset (asset group). Estimates of future cash flows used to test the recoverability of a long-lived asset (asset group) shall incorporate the entity’s own assumptions about its use of the asset (asset group) and shall consider all available evidence. The assumptions used in developing those estimates shall be reasonable in relation to the assumptions used in developing other information used by the entity for comparable periods, such as internal budgets and projections, accruals related to incentive compensation plans, or information communicated to others. However, if alternative courses of action to recover the carrying amount of a long-lived asset (asset group) are under consideration or if a range is estimated for the amount of possible future cash flows associated with the likely course of action, the likelihood of those possible outcomes shall be considered. A probability-weighted approach may be useful in considering the likelihood of those possible outcomes. Estimates of future cash flows used to test the recoverability of a long-lived asset (asset group) shall be made for the remaining useful life of the asset (asset group) to the entity. For long-lived assets (asset groups) that have uncertainties both in timing and amount, an expected present value technique will often be the appropriate technique with which to estimate fair value. Pursuant to ASC Paragraphs 360-10-45-4 and 360-10-45-5 an impairment loss recognized for a long-lived asset (asset group) to be held and used shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amount of that loss. A gain or loss recognized on the sale of a long-lived asset (disposal group) that is not a component of an entity shall be included in income from continuing operations before income taxes in the income statement of a business entity. If a subtotal such as income from operations is presented, it shall include the amounts of those gains or losses.
Cash Equivalents	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 and Allowance for Doubtful Accounts Pursuant to FASB ASC paragraph 310-10-35-47 trade receivables that management has the intent and ability to hold for the foreseeable future shall be reported in the balance sheet at outstanding principal adjusted for any charge-offs and the allowance for doubtful accounts.. The Company follows FASB ASC paragraphs 310-10-35-7 through 310-10-35-10 to estimate the allowance for doubtful accounts. Pursuant to FASB ASC paragraph 310-10-35-9 Losses from uncollectible receivables shall be accrued when both of the following conditions are met: (a) Information available before the financial statements are issued or are available to be issued (as discussed in Section 855-10-25) indicates that it is probable that an asset has been impaired at the date of the financial statements, and (b) The amount of the loss can be reasonably estimated. Those conditions may be considered in relation to individual receivables or in relation to groups of similar types of receivables. If the conditions are met, accrual shall be made even though the particular receivables that are uncollectible may not be identifiable. The Company reviews individually each trade receivable for collectability and 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. Bad debt expense is included in general and administrative expenses, if any. Pursuant to FASB ASC paragraph 310-10-35-41 Credit losses for trade receivables (uncollectible trade receivables), which may be for all or part of a particular trade receivable, shall be deducted from the allowance. The related trade receivable balance shall be charged off in the period in which the trade receivables are deemed uncollectible. Recoveries of trade receivables previously charged off shall be recorded when received. The Company charges off its trade account receivables against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. There was $12,863 and 0 for doubtful accounts at September 30 2015 or 2014.
Off-Balance-Sheet Credit Exposures	Off-Balance-Sheet Credit Exposures Pursuant to FASB ASC paragraph 310-10-50-9 an entity shall disclose a description of the accounting policies and methodology the entity used to estimate its liability for off-balance-sheet credit exposures and related charges for those credit exposures. Such a description shall identify the factors that influenced management's judgment (for example, historical losses and existing economic conditions) and a discussion of risk elements relevant to particular categories of financial instruments. The Company does not have any off-balance-sheet credit exposure to its customers at September 30, 2015 or 2014.
Inventories	Inventories Inventory Valuation The Company values inventory, consisting of finished goods, at the lower of cost or market. Cost is determined on the first-in and first-out (“FIFO”) method. The Company reduces inventory for the diminution of value, resulting from product obsolescence, damage or other issues affecting marketability, equal to the difference between the cost of the inventory and its estimated market value. Factors utilized in the determination of estimated market value include (i) estimates of future demand, and (ii) competitive pricing pressures.
Inventory Obsolescence and Markdowns	Inventory Obsolescence and Markdowns The Company evaluates its current level of inventory considering historical sales and other factors and, based on this evaluation, classify inventory markdowns in the income statement as a component of cost of goods sold pursuant to Paragraph 420-10-S99 of the FASB Accounting Standards Codification to adjust inventory to net realizable value. These markdowns are estimates, which could vary significantly from actual requirements if future economic conditions, customer demand or competition differ from expectations. There was $80,960 and 0 for the reporting period ended September 30, 2015 or 2014.
Property and Equipment	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 3 Computer equipment 5 Furniture and fixture 7 Leasehold improvement * Medical and office equipment 5 Software 3 (*) 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	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	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 the estimated useful lives of the respective assets as follows: Estimated Useful Life (Years) Exclusive license agreements (*) 18 Acquired technologies 20 Non-compete agreements (**) 3-4 Patents 15 Trademarks (***) 7 (*) Amortized on a straight-line basis over the terms of the exclusive licenses and/or agreements, or the terms of legal lives of the patents, whichever is shorter. (**) Amortized on a straight-line basis over the terms of the agreements Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.
Goodwill	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	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 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	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 (“Affiliate” means, with respect to any specified Person, any other Person that, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with such Person, as such terms are used in and construed under Rule 405 under the Securities Act); 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 and members of their immediate families; e. management of the Company and members of their immediate families; 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. Pursuant to ASC Paragraphs 850-10-50-1 and 50-5 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. 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
Product Warranty	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.
Derivative Instruments and Hedging Activities	Derivative Liability The Company evaluates its convertible debt, options, warrants or other contracts, if any, to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with paragraph 815-10-05-4 and Section 815-40-25 of the FASB Accounting Standards Codification. The result of this accounting treatment is that the fair value of the embedded derivative is marked-to-market each balance sheet date and recorded as either an asset or a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statement of operations and comprehensive income (loss) as other income or expense. Upon conversion, exercise or cancellation of a derivative instrument, the instrument is marked to fair value at the date of conversion, exercise or cancellation and then that the related fair value is reclassified to equity. In circumstances where the embedded conversion option in a convertible instrument is required to be bifurcated and there are also other embedded derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Equity instruments that are initially classified as equity that become subject to reclassification are reclassified to liability at the fair value of the instrument on the reclassification date. Derivative instrument liabilities will be classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument is expected within 12 months of the balance sheet date. The Company adopted Section 815-40-15 of the FASB Accounting Standards Codification (“Section 815-40-15”) The Company marks to market the fair value of the embedded derivative warrants at each balance sheet date and records the change in the fair value of the embedded derivative warrants as other income or expense in the consolidated statements of operations and comprehensive income (loss). The Company utilizes the Lattice model that values the liability of the derivative warrants based on a probability weighted discounted cash flow model with the assistance of the third party valuation firm. The reason the Company picks the Lattice model is that in many cases there may be multiple embedded features or the features of the bifurcated derivatives may be so complex that a Black-Scholes valuation does not consider all of the terms of the instrument. Therefore, the fair value may not be appropriately captured by simple models. In other words, simple models such as Black-Scholes may not be appropriate in many situations given complex features and terms of conversion option (e.g., combined embedded derivatives). The Lattice model is based on future projections of the various potential outcomes. The features that were analyzed and incorporated into the model included the exercise and full reset features. Based on these features, there are two primary events that can occur; the Holder exercises the Warrants or the Warrants are held to expiration. The Lattice model analyzed the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e. stock price, exercise price, volatility, etc.). Projections were then made on the underlying factors which led to potential scenarios. Probabilities were assigned to each scenario based on management projections. This led to a cash flow projection and a probability associated with that cash flow. A discounted weighted average cash flow over the various scenarios was completed to determine the value of the derivative warrants.
Commitment and Contingencies	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.
Non-controlling Interest	Non-controlling Interest The Company follows paragraph 810-10-65-1 of the FASB Accounting Standards Codification to report the non-controlling interest in the consolidated balance sheets within the equity section, separately from the Company’s stockholders’ equity. Non-controlling interest represents the non-controlling interest holder’s proportionate share of the equity of the Company’s majority-owned subsidiary. Non-controlling interest is adjusted for the non-controlling interest holder’s proportionate share of the earnings or losses and other comprehensive income (loss), if any, and the non-controlling interest continues to be attributed its share of losses even if that attribution results in a deficit non-controlling interest balance.
Revenue Recognition	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 : (ii) Management fees of medical practice : (iii) Consulting service:
Shipping and Handling Costs	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	Stock-Based Compensation for Obtaining Employee Services The Company accounts for share-based payment transactions issued to employees under the guidance of the Topic 718 Compensation—Stock Compensation of the FASB Accounting Standards Codification (“ASC Topic 718”). Pursuant to ASC Section 718-10-20 an employee is an individual over whom the grantor of a share-based compensation award exercises or has the right to exercise sufficient control to establish an employer-employee relationship based on common law as illustrated in case law and currently under U.S. Internal Revenue Service (“IRS”) Revenue Ruling 87-41. A non-employee director does not satisfy this definition of employee. Nevertheless, non-employee directors acting in their role as members of a board of directors are treated as employees if those directors were elected by the employer’s shareholders or appointed to a board position that will be filled by shareholder election when the existing term expires. However, that requirement applies only to awards granted to non-employee directors for their services as directors. Awards granted to non-employee directors for other services shall be accounted for as awards to non-employees. Pursuant to ASC Paragraphs 718-10-30-2 and 718-10-30-3 a share-based payment transaction with employees shall be measured based on the fair value of the equity instruments issued and an entity shall account for the compensation cost from share-based payment transactions with employees in accordance with the fair value-based method, i.e., the cost of services received from employees in exchange for awards of share-based compensation generally shall be measured based on the grant-date fair value of the equity instruments issued or the fair value of the liabilities incurred/settled. Pursuant to ASC Paragraphs 718-10-30-6 and 718-10-30-9 the measurement objective for equity instruments awarded to employees is to estimate the fair value at the grant date of the equity instruments that the entity is obligated to issue when employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments (for example, to exercise share options). That estimate is based on the share price and other pertinent factors, such as expected volatility, at the grant date. As such, the fair value of an equity share option or similar instrument shall be estimated using a valuation technique such as an option pricing model. For this purpose, a similar instrument is one whose fair value differs from its intrinsic value, that is, an instrument that has time value. If the Company’s common shares are traded in one of the national exchanges the grant-date share price of the Company’s common stock will be used to measure the fair value of the common shares issued, however, if the Company’s common shares are thinly traded the use of share prices established in its 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. Pursuant to ASC Paragraph 718-10-55-21 if an observable market price is not available for a share option or similar instrument with the same or similar terms and conditions, an entity shall estimate the fair value of that instrument using a valuation technique or model that meets the requirements in paragraph 718-10-55-11 and takes into account, at a minimum, all of the following factors: a. The exercise price of the option. b. The expected term of the option, taking into account both the contractual term of the option and the effects of employees’ expected exercise and post-vesting employment termination behavior: 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-S99-1, it may be appropriate to use the simplified method i.e., expected term = ((vesting term + original contractual term) / 2) c. The current price of the underlying share. d. The expected volatility of the price of the underlying share for the expected term of the option. Pursuant to ASC Paragraph 718-10-55-25 a newly publicly traded entity might base expectations about future volatility on the average volatilities of similar entities for an appropriate period following their going public. A nonpublic entity might base its expected volatility on the average volatilities of otherwise similar public entities. For purposes of identifying otherwise similar entities, an entity would likely consider characteristics such as industry, stage of life cycle, size, and financial leverage. Because of the effects of diversification that are present in an industry sector index, the volatility of an index should not be substituted for the average of volatilities of otherwise similar entities in a fair value measurement. Pursuant to paragraph 718-10-S99-1 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. The Company uses the average historical volatility of the comparable companies over the expected term of the share options or similar instruments as its expected volatility. e. The expected dividends on the underlying share for the expected term of the option. 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. f. The risk-free interest rate(s) for the expected term of the option. Pursuant to ASC 718-10-55-28 a U.S. entity issuing an option on its own shares must use as the risk-free interest rates the implied yields currently available from the U.S. Treasury zero-coupon yield curve over the contractual term of the option if the entity is using a lattice model incorporating the option’s contractual term. If the entity is using a closed-form model, the risk-free interest rate is the implied yield currently available on U.S. Treasury zero-coupon issues with a remaining term equal to the expected term used as the assumption in the model. Pursuant to ASC Paragraphs 718-10-30-11 and 718-10-30-17 a restriction that stems from the forfeitability of instruments to which employees have not yet earned the right, such as the inability either to exercise a non-vested equity share option or to sell non-vested shares, is not reflected in estimating the fair value of the related instruments at the grant date. Instead, those restrictions are taken into account by recognizing compensation cost only for awards for which employees render the requisite service and a non-vested equity share or non-vested equity share unit awarded to an employee shall be measured at its fair value as if it were vested and issued on the grant date. Pursuant to ASC Paragraphs 718-10-35-2 and 718-10-35-3 the compensation cost for an award of share-based employee compensation classified as equity shall be recognized over the requisite service period, with a corresponding credit to equity (generally, paid-in capital). The requisite service period is the period during which an employee is required to provide service in exchange for an award, which often is the vesting period. The total amount of compensation cost recognized at the end of the requisite service period for an award of share-based compensation shall be based on the number of instruments for which the requisite service has been rendered (that is, for which the requisite service period has been completed). An entity shall base initial accruals of compensation cost on the estimated number of instruments for which the requisite service is expected to be rendered. That estimate shall be revised if subsequent information indicates that the actual number of instruments is likely to differ from previous estimates. The cumulative effect on current and prior periods of a change in the estimated number of instruments for which the requisite service is expected to be or has been rendered shall be recognized in compensation cost in the period of the change. Previously recognized compensation cost shall not be reversed if an employee share option (or share unit) for which the requisite service has been rendered expires unexercised (or unconverted). Under the requirement of ASC Paragraph 718-10-35-8 the Company made a policy decision to recognize compensation cost for an award with only service conditions that has 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	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 the guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”). Pursuant to ASC paragraphs 505-50-25-6 and 505-50-25-7, a grantor shall recognize the goods acquired or services received in a share-based payment transaction when it obtains the goods or as services are received. A grantor may need to recognize an asset before it actually receives goods or services if it first exchanges share-based payment for an enforceable right to receive those goods or services. Nevertheless, the goods or services themselves are not recognized before they are received. If fully vested, nonforfeitable 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). 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, nonforfeitable 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. 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 Paragraphs 505-50-30-2 and 505-50-30-11 share-based payment transactions with nonemployees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The issuer shall measure the fair value of the equity instruments in these transactions using the stock price and other measurement assumptions as of the earlier of the following dates, referred to as the measurement date: (a) The date at which a commitment for performance by the counterparty to earn the equity instruments is reached (a performance commitment); or (b) The date at which the counterparty's performance is complete. If the Company’s common shares are traded in one of the national exchanges the grant-date share price of the Company’s common stock will be used to measure the fair value of the common shares issued, however, if the Company’s common shares 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. Pursuant to ASC Paragraph 718-10-55-21 if an observable market price is not available for a share option or similar instrument with the same or similar terms and conditions, an entity shall estimate the fair value of that instrument using a valuation technique or model that meets the requirements in paragraph 718-10-55-11 and takes into account, at a minimum, all of the following factors: a. The exercise price of the option. b. The expected term of the option, taking into account both the contractual term of the option and the effects of employees’ expected exercise and post-vesting employment termination behavior: 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. c. The current price of the underlying share. d. The expected volatility of the price of the underlying share for the expected term of the option. Pursuant to ASC Paragraph 718-10-55-25 a newly publicly traded entity might base expectations about future volatility on the average volatilities of similar entities for an appropriate period following their going public. A nonpublic entity might base its expected volatility on the average volatilities of otherwise similar public entities. For purposes of identifying otherwise similar entities, an entity would likely consider characteristics such as industry, stage of life cycle, size, and financial leverage. Because of the effects of diversification that are present in an industry sector index, the volatility of an index should not be substituted for the average of volatilities of otherwise similar entities in a fair value measurement. Pursuant to paragraph 718-10-S99-1 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. The Company uses the average historical volatility of the comparable companies over the expected term of the share options or similar instruments as its expected volatility. e. The expected dividends on the underlying share for the expected term of the option. 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. f. The risk-free interest rate(s) for the expected term of the option. Pursuant to ASC 718-10-55-28 a U.S. entity issuing an option on its own shares must use as the risk-free interest rates the implied yields currently available from the U.S. Treasury zero-coupon yield curve over the contractual term of the option if the entity is using a lattice model incorporating the option’s contractual term. If the entity is using a closed-form model, the risk-free interest rate is the implied yield currently available on U.S. Treasury zero-coupon issues with a remaining term equal to the expected term used as the assumption in the model. Pursuant to ASC paragraph 505-50-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.
Deferred Tax Assets and Income Tax Provision	Deferred Tax Assets and 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.
Earnings per Share	Earnings per Share Earnings per share ("EPS") is the amount of earnings attributable to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share. EPS is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Pursuant to ASC Paragraphs 260-10-45-10 through 260-10-45-16 Basic EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) during the period. Income available to common stockholders shall be computed by deducting both the dividends declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period on cumulative preferred stock (whether or not earned) from net income (loss). The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants. Pursuant to ASC Paragraphs 260-10-45-45-21 through 260-10-45-45-23 Diluted EPS shall be based on the most advantageous conversion rate or exercise price from the standpoint of the security holder. The dilutive effect of outstanding call options and warrants (and their equivalents) issued by the reporting entity shall be reflected in diluted EPS by application of the treasury stock method. Equivalents of options and warrants include non-vested stock granted to employees, stock purchase contracts, and partially paid stock subscriptions (see paragraph 260–10–55–23). Under the treasury stock method: a. Exercise of options and warrants shall be assumed at the beginning of the period (or at time of issuance, if later) and common shares shall be assumed to be issued. b. The proceeds from exercise shall be assumed to be used to purchase common stock at the average market price during the period. c. The incremental shares (the difference between the number of shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted EPS computation. Pursuant to ASC Paragraphs 260-10-45-40 through 45-42 convertible securities shall be reflected in diluted EPS by application of the if converted method. The Company’s contingent shares issuance arrangement, stock options or warrants are as follows: Contingent shares issuance arrangement, stock options or warrants For the Reporting Period Ended September 30, 2015 For the Reporting Period Ended September 30, 2014 Convertible Notes Payable Shares and Related Warrant Shares 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 Warrants were issued in connection with the convertible note conversion on September 27, 2013 193,334 193,334 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 Warrants were issued in connection with the convertible note conversion on September 27, 2013 166,666 166,666 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 Warrants were issued in connection with the convertible note conversion on September 27, 2013 26,667 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 Warrants were issued in connection with the convertible note conversion on September 27, 2013 66,667 66,667 Sub-total: convertible notes payable shares and related warrant shares 453,334 453,334 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. The options were exercised on June 30, 2015. - 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 10,000 Stock options issued on February 28, 2014 to the two officers of the Company with an exercise price of $0.40 per share expiring five (5) years from the date of issuance 1,800,000 1,800,000 Stock options issued on July 1, 2014 to the officer of the Company with an exercise price of $0.40 per share expiring five (5) years from the date of issuance 250,000 200,000 Stock options issued on September 30, 2014 to the two officers of the Company with an exercise price of $0.125 per share expiring five (5) years from the date of issuance 262,500 - Stock options issued on December 31, 2014 to the two officers of the Company with an exercise price of $0.11 per share expiring five (5) years from the date of issuance 262,500 - Stock options issued on March 31, 2015 to the two officers of the Company with an exercise price of $0.19 per share expiring five (5) years from the date of issuance 262,500 - Stock option issued on May 15, 2015 to the director of the Company with an exercise price of $0.25 per share expiring five (5) years from the date of issuance 150,000 - Stock options issued on June 30, 2015 to the two officers of the Company with an exercise price of $0.135 per share expiring five (5) years from the date of issuance 262,500 - Stock options issued on September 30, 2015 to the two officers of the Company with an exercise price of $0.135 per share expiring five (5) years from the date of issuance 262,500 - Sub-total: Stock option shares 5,172,500 5,260,000 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 84,334 2,434,334 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 236,666 236,666 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 520,999 520,999 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 700,000 700,000 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 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 601,668 601,668 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 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 250,000 250,000 Warrants issued on January 13, 2014 to investors with an exercise price of $0.40 per share expiring five (5) years from the date of issuance 793,333 793,333 Warrants issued on January 13, 2014 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance 228,572 228,572 Warrants issued on March 28, 2014 to investors with an exercise price of $0.65 per share expiring five (5) years from the date of issuance 150,000 150,000 Warrants issued on April 4, 2014 to the stockholders of SMI Holdings, Inc. with an exercise price of $0.665 per share expiring five (5) years from the date of issuance in connection with Asset Purchase Agreement. 131,266 131,266 Warrants issued on April 30, 2014 to investors with an exercise price of $0.65 per share expiring five (5) years from the date of issuance. 57,222 57,222 Warrants issued on July 22, 2014 to the investor with an exercise price of $0.30 per share expiring five (5) years from the date of issuance. 348,000 348,000 Warrants issued on February 26, 2015 to the investor with an exercise price of $0.15 per share expiring five (5) years from the date of issuance. 15,211,234 - Warrants issued on April 9, 2015 to an investor with an exercise price of $0.15 per share expiring five (5) years from the date of issuance. 428,572 - Warrants issued on April 18, 2015 to the consultant with an exercise price of $0.25 per share expiring five (5) years from the date of issuance. 500,000 - Warrants issued in April 2015 to the investors with an exercise price of $0.25 per share expiring five (5) years from the date of issuance. 3,241,332 - Warrants issued in June 2015 to the investors with an exercise price of $0.25 per share expiring five (5) years from the date of issuance. 1,713,333 - Warrants issued in August 2015 to the investors with an exercise price of $0.25 per share expiring five (5) years from the date of issuance. 966,666 - Warrants issued in September 2015 to the investors with an exercise price of $0.15 per share expiring five (5) years from the date of issuance. 555,555 - Sub-total: Warrant shares 36,371,578 14,554,686 Total contingent shares issuance arrangement, stock options or warrants 41,997,412 20,268,020 There were approximate 3,269,795 and 7,975,808 incremental common shares under the treasury stock method for the reporting period ended September 30, 2015 and 2014, respectively, which were excluded from the diluted earnings per share calculation as they were anti-dilutive.
Cash Flows Reporting	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	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
Subsequent Events	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	Recently Issued Accounting Pronouncements In May 2014, the FASB issued the FASB Accounting Standards Update No. 2014-09 “ Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). This guidance amends the existing FASB Accounting Standards Codification, creating a new Topic 606, Revenue from Contracts with Customer. To achieve that core principle, an entity should apply the following steps: Identify the contract(s) with the customer Identify the performance obligations in the contract Determine the transaction price Allocate the transaction price to the performance obligations in the contract Recognize revenue when (or as) the entity satisfies a performance obligations The ASU also provides guidance on disclosures that should be provided to enable financial statement users to understand the nature, amount, timing, and uncertainty of revenue recognition and cash flows arising from contracts with customers. Qualitative and quantitative information is required about the following: Contracts with customers Significant judgments and changes in judgments Assets recognized from the costs to obtain or fulfill a contract. ASU 2014-09 is effective for periods beginning after December 15, 2016, including interim reporting periods within that reporting period for all public entities. Early application is not permitted. In June 2014, the FASB issued the FASB Accounting Standards Update No. 2014-12 “ Compensation—Stock Compensation (Topic 718) Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period” (“ASU 2014-12”). The amendments clarify the proper method of accounting for share-based payments when the terms of an award provide that a performance target could be achieved after the requisite service period. The Update requires that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. The performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. The amendments in this Update are effective for annual periods and interim periods within those annual periods beginning after December 15, 2015. Earlier adoption is permitted. In August 2014, the FASB issued the FASB Accounting Standards Update No. 2014-15 “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”). In connection with preparing financial statements for each annual and interim reporting period, an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued financial statements are available to be issued financial statements are issued financial statements are available to be issued probable When management identifies conditions or events that raise substantial doubt about an entity’s ability to continue as a going concern, management should consider whether its plans that are intended to mitigate those relevant conditions or events will alleviate the substantial doubt. The mitigating effect of management’s plans should be considered only to the extent that (1) it is probable that the plans will be effectively implemented and, if so, (2) it is probable that the plans will mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the footnotes): a. Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans) b. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations c. Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern. If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, and substantial doubt is not alleviated after consideration of management’s plans, an entity should include a statement in the footnotes indicating that there is substantial doubt about the entity’s ability to continue as a going concern a. Principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern b. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations c. Management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. In November 2014, the FASB issued the FASB Accounting Standards Update No. 2014-16 “ Derivatives and Hedging (Topic 815) Determining Whether the Host Contract in a Hybrid Financial Instrument Issued in the Form of a Share Is More Akin to Debt or to Equity” (“ASU 2014-16”). The amendments in ASU No. 2014-16 clarify that an entity must take into account all relevant terms and features when reviewing the nature of the host contract. Additionally, the amendments state that no one term or feature would define the host contract’s economic characteristics and risks. Instead, the economic characteristics and risks of the hybrid financial instrument as a whole would determine the nature of the host contract. The amendments in this Update are effective for public business entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption, including adoption in an interim period, is permitted. In January 2015, the FASB issued the FASB Accounting Standards Update No. 2015-01 “ Income Statement—Extraordinary and Unusual Items (Subtopic 225-20) Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items” (“ASU 2015-01”). This Update eliminates from GAAP the concept of extraordinary items and the requirements in Subtopic 225-20 for reporting entities to separately classify, present, and disclose extraordinary events and transactions. The amendments in this Update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted provided that the guidance is applied from the beginning of the fiscal year of adoption. In February 2015, the FASB issued the FASB Accounting Standards Update No. 2015-02 “ Consolidation (Topic 810) -Amendments to the Consolidation Analysis” (“ASU 2015-02”) Eliminating the presumption that a general partner should consolidate a limited partnership. Eliminating the indefinite deferral of FASB Statement No. 167, thereby reducing the number of Variable Interest Entity (VIE) consolidation models from four to two (including the limited partnership consolidation model). Clarifying when fees paid to a decision maker should be a factor to include in the consolidation of VIEs. Note: a VIE is a legal entity in which consolidation is not based on a majority of voting rights. Amending the guidance for assessing how related party relationships affect VIE consolidation analysis. Excluding certain money market funds from the consolidation guidance. The amendments in this Update are effective for public business entities for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2015. Early adoption is permitted, including adoption in an interim period. Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.

Company's consolidated subsidia

Company's consolidated subsidiaries or entities (Tables)	12 Months Ended
	Sep. 30, 2015
Company's consolidated subsidiaries or entities:
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 subsidiary or entity State or other jurisdiction of incorporation or organization Date of incorporation or formation (date of acquisition/disposition, if applicable) Attributable interest Psoria-Shield Inc. (“PSI”) The State of Florida June 17, 2009 (August 24, 2012) 100% National Pain Centers, Inc. (“NPC”) The State of Nevada January 24, 2014 (February 28, 2014) 100% StealthCo, Inc. (“StealthCo”) The State of Illinois March 18, 2014 100% Psoria Development Company LLC. (“PDC”) The State of Illinois January 15, 2015 50%

Property Equipment (Tables)

Property Equipment (Tables)	12 Months Ended
	Sep. 30, 2015
Property Equipment (Tables)
TABLE OF PROPERTY EQUIPMENT	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 3 Computer equipment 5 Furniture and fixture 7 Leasehold improvement * Medical and office equipment 5 Software 3

Intangible Assets Other Than 28

Intangible Assets Other Than Goodwill (Tables)	12 Months Ended
	Sep. 30, 2015
Intangible Assets Other Than Goodwill {3}
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 the estimated useful lives of the respective assets as follows: Estimated Useful Life (Years) Exclusive license agreements (*) 18 Acquired technologies 20 Non-compete agreements (**) 3-4 Patents 15 Trademarks (***) 7

Earnings per Share (Tables)

Earnings per Share (Tables)	12 Months Ended
	Sep. 30, 2015
Potentially Outstanding Dilutive Common Shares
Potentially Outstanding Dilutive Common Shares	The Company’s contingent shares issuance arrangement, stock options or warrants are as follows: Contingent shares issuance arrangement, stock options or warrants For the Reporting Period Ended September 30, 2015 For the Reporting Period Ended September 30, 2014 Convertible Notes Payable Shares and Related Warrant Shares 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 Warrants were issued in connection with the convertible note conversion on September 27, 2013 193,334 193,334 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 Warrants were issued in connection with the convertible note conversion on September 27, 2013 166,666 166,666 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 Warrants were issued in connection with the convertible note conversion on September 27, 2013 26,667 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 Warrants were issued in connection with the convertible note conversion on September 27, 2013 66,667 66,667 Sub-total: convertible notes payable shares and related warrant shares 453,334 453,334 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. The options were exercised on June 30, 2015. - 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 10,000 Stock options issued on February 28, 2014 to the two officers of the Company with an exercise price of $0.40 per share expiring five (5) years from the date of issuance 1,800,000 1,800,000 Stock options issued on July 1, 2014 to the officer of the Company with an exercise price of $0.40 per share expiring five (5) years from the date of issuance 250,000 200,000 Stock options issued on September 30, 2014 to the two officers of the Company with an exercise price of $0.125 per share expiring five (5) years from the date of issuance 262,500 - Stock options issued on December 31, 2014 to the two officers of the Company with an exercise price of $0.11 per share expiring five (5) years from the date of issuance 262,500 - Stock options issued on March 31, 2015 to the two officers of the Company with an exercise price of $0.19 per share expiring five (5) years from the date of issuance 262,500 - Stock option issued on May 15, 2015 to the director of the Company with an exercise price of $0.25 per share expiring five (5) years from the date of issuance 150,000 - Stock options issued on June 30, 2015 to the two officers of the Company with an exercise price of $0.135 per share expiring five (5) years from the date of issuance 262,500 - Stock options issued on September 30, 2015 to the two officers of the Company with an exercise price of $0.135 per share expiring five (5) years from the date of issuance 262,500 - Sub-total: Stock option shares 5,172,500 5,260,000 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 84,334 2,434,334 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 236,666 236,666 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 520,999 520,999 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 700,000 700,000 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 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 601,668 601,668 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 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 250,000 250,000 Warrants issued on January 13, 2014 to investors with an exercise price of $0.40 per share expiring five (5) years from the date of issuance 793,333 793,333 Warrants issued on January 13, 2014 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance 228,572 228,572 Warrants issued on March 28, 2014 to investors with an exercise price of $0.65 per share expiring five (5) years from the date of issuance 150,000 150,000 Warrants issued on April 4, 2014 to the stockholders of SMI Holdings, Inc. with an exercise price of $0.665 per share expiring five (5) years from the date of issuance in connection with Asset Purchase Agreement. 131,266 131,266 Warrants issued on April 30, 2014 to investors with an exercise price of $0.65 per share expiring five (5) years from the date of issuance. 57,222 57,222 Warrants issued on July 22, 2014 to the investor with an exercise price of $0.30 per share expiring five (5) years from the date of issuance. 348,000 348,000 Warrants issued on February 26, 2015 to the investor with an exercise price of $0.15 per share expiring five (5) years from the date of issuance. 15,211,234 - Warrants issued on April 9, 2015 to an investor with an exercise price of $0.15 per share expiring five (5) years from the date of issuance. 428,572 - Warrants issued on April 18, 2015 to the consultant with an exercise price of $0.25 per share expiring five (5) years from the date of issuance. 500,000 - Warrants issued in April 2015 to the investors with an exercise price of $0.25 per share expiring five (5) years from the date of issuance. 3,241,332 - Warrants issued in June 2015 to the investors with an exercise price of $0.25 per share expiring five (5) years from the date of issuance. 1,713,333 - Warrants issued in August 2015 to the investors with an exercise price of $0.25 per share expiring five (5) years from the date of issuance. 966,666 - Warrants issued in September 2015 to the investors with an exercise price of $0.15 per share expiring five (5) years from the date of issuance. 555,555 - Sub-total: Warrant shares 36,371,578 14,554,686 Total contingent shares issuance arrangement, stock options or warrants 41,997,412 20,268,020

Identification Of The Accountin

Identification Of The Accounting Acquirer (Tables)	12 Months Ended
	Sep. 30, 2015
Identification Of The Accounting Acquirer (Tables):
Identification Of The Accounting Acquirer (Tables)	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 SMI assets acquisition 50,909,909 99.2 % WCUI's common shares issued to the stockholders of SMI for the acquisition of certain assets and settlement of certain debt of SMI upon acquisition of certain SMI assets and settlement of certain debt 427,103 0.8 % 51,337,012 100.0 % (ii) The members of the board of directors from both companies The members of the board of directors from WCUI prior to SMI assets acquisition 3 100.0 % The members of the board of directors from SMI upon acquisition of certain SMI assets and settlement of certain debt - 0.0 % 3 100.0 % (iii) Senior management from both companies Senior management from WCUI prior to SMI assets acquisition 2 100.0 % Senior management from SMI upon acquisition of certain SMI assets and settlement of certain debt - - % 2 100.0 %

Intangible Assets Identificatio

Intangible Assets Identification Estimated FairValue And Useful Lives SMI (Tables)	12 Months Ended
	Sep. 30, 2015
Intangible Assets Identification Estimated FairValue And Useful Lives SMI (Tables):
Intangible Assets Identification Estimated FairValue And Useful Lives SMI (Tables)	The purchase price has been allocated to the tangible and intangible assets acquired and liabilities assumed, and any non-controlling interest, if any, based on their estimated fair values at the date of acquisition as follows: Book Value Fair Value Adjustment Fair Market Value Cash $ 2,969 $ - $ 2,969 Inventories 87,122 87,122 Prepayments and other current assets 32,497 (30,663) 1,834 Property and equipment 3,020 3,020 Patents 379,803 379,803 Gain from bargain purchase (111,859) (111,859) Total 505,411 (142,522) 362,889 Non-controlling interest (-) - (-) Purchase price $ 505,411 $ (142,522) $ 362,889

Schedule of Inventory (Tables)

Schedule of Inventory (Tables)	12 Months Ended
	Sep. 30, 2015
Schedule of Inventory
Schedule of Inventory (Tables)	Inventories consisted of the following: September 30, 2015 September 30, 2014 Purchased parts for assembly – PSI/PDC $ 134,385 $ 183,118 Finished goods - PSI 66,398 - Raw material - StealthCo 12,718 86,872 $ 213,501 $ 269,990

Schedule of Property and Equipm

Schedule of Property and Equipment (Tables)	12 Months Ended
	Sep. 30, 2015
Schedule of Property and Equipment (Tables):
Schedule of Property and Equipment (Tables)	Property and equipment, stated at cost, less accumulated depreciation consisted of the following: Estimated Useful Life (Years) September 30, 2014 September 30, 2014 Auto 3 $ 15,000 $ 15,000 Computer equipment 5 6,810 5,526 Furniture and fixture 7 24,966 24,966 Leasehold improvement 5 15,170 15,170 Medical and office equipment 5 18,889 18,889 Software 3 23,207 22,815 104,042 102,366 Less accumulated depreciation (74,418) (57,702) $ 29,624 $ 44,664

Summary of Patents and Exclusiv

Summary of Patents and Exclusive Licenses (Tables)	12 Months Ended
	Sep. 30, 2015
Summary of Patents and Exclusive Licenses
Summary of Patents and Exclusive Licenses	The patents and exclusive licenses were as follows: Estimated Useful Life (Years) September 30, 2015 September 30, 2014 PSI Exclusive license 20 $ 5,000 $ 5,000 Accumulated amortization (1,191) (938 Accumulated impairment - - 3,809 4,062 Stealth Co Patents 15 $ 356,290 $ 379,803 Accumulated amortization (53,656) (11,218) Accumulated impairment - - 302,634 368,585 Total Patents and exclusive license 361,290 384,803 Accumulated amortization (54,847) (12,156) Accumulated impairment - - $ 306,443 $ 372,647

Summary of Acquired Technologie

Summary of Acquired Technologies (Tables)	12 Months Ended
	Sep. 30, 2015
Summary of Acquired Technologies
Summary of Acquired Technologies	Acquired technologies, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) September 30, 2015 September 30, 2014 PSI Acquired technologies 20 2,095,000 2,095,000 Accumulated amortization (322,973) (218,225) Accumulated impairment (1,749,027) (-) 26,200 1,876,775 Total Acquired technologies 2,095,000 2,420,000 Accumulated amortization (322,973) (218,225) Accumulated impairment (1,749,027) (-) $ 23,000 $ 1,876,775

Summary of Non compete Agreemen

Summary of Non compete Agreements (Tables)	12 Months Ended
	Sep. 30, 2015
Summary of Non compete Agreements
Summary of Non compete Agreements	Non-compete agreements, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) September 30, 2015 September 30, 2014 PSI Non-Compete agreement 4 120,000 120,000 Accumulated amortization (92,500) (62,500) Accumulated impairment (27,500) (-) - 57,500 Total Non-Compete agreements 120,000 120,000 Accumulated amortization (92,500) (62,500 Accumulated impairment (27,500) (-) $ - $ 57,500

Summary of Trademarks (Tables)

Summary of Trademarks (Tables)	12 Months Ended
	Sep. 30, 2015
Summary of Trademarks
Summary of Trademarks	Trademarks, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) June 30, 2015 September 30, 2014 PSI Trademark - Psoria-Light 7 420,000 420,000 Accumulated amortization (177,500) (117,500) Accumulated impairment (222,300) (-) 20,270 302,500 Trademark - Psoria-Shield 7 210,000 210,000 Accumulated amortization (100,000) (70,000 Accumulated impairment (103,300) (-) 6,700 140,000 Total Trademarks 630,000 630,000 Accumulated amortization (277,500) (187,500 Accumulated impairment (325,600) (-) $ 26,900 $ 442,500

Schedule Of Goodwill (Tables)

Schedule Of Goodwill (Tables)	12 Months Ended
	Sep. 30, 2015
Schedule Of Goodwill
Schedule of Goodwill	Goodwill, stated at cost, less accumulated impairment, if any, consisted of the following: September 30, 2015 September 30, 2014 Acquisition of NPC Goodwill $ 1,200,000 $ 1,200,000 Accumulated impairment (1,200,000) (-) - 1,200,000 Acquisition of PSI Goodwill 1,716,603 1,716,603 Accumulated impairment (1,661,287) (-) 55,316 1,716,603 Total Acquired technologies 2,916,603 2,916,603 Accumulated impairment (2,861,287) (-) $ 55,316 $ 2,916,603

Website Development Cost (Table

Website Development Cost (Tables)	12 Months Ended
	Sep. 30, 2015
Website Development Cost (Tables)
WEBSITE DEVELOPMENT TABLES	Website development costs, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) September 30, 2015 September 30, 2014 Website development costs 3 $ 22,809 $ 22,809 Less accumulated amortization (22,809) (17,261) $ - $ 5,548

Convertible Notes Payable - J40

Convertible Notes Payable - JMJ (Tables)	12 Months Ended
	Sep. 30, 2015
Convertible Notes Payable - JMJ (Tables):
Convertible Notes Payable - JMJ (Tables)	The convertible notes payable are as follows: September 30, 2015 September 30, 2014 On April 16, 2014 the Company issued a note in the principal amount of $166,667 with a 10% Original Issuance Discount ("OID") and 12% one-time interest if not being fully repaid on or before 90 days from the payment date. The note is due two year from the date of issuance, convertible after 180 days from the payment date as of October 16, 2014 at the lesser of $0.70 or 65% of the two lowest trade prices for the 25 trade day period before the conversion date. On July 15, 2014 the Company accrued the one-time interest charge of $20,000 on the note. $ - $ 166,667 On June 23, 2014 the Company issued a note in the principal amount of $55,556 with a 10% Original Issuance Discount ("OID") and 12% one-time interest if not being fully repaid on or before 90 days from the payment date. The note is due two years from the date of issuance, convertible after 180 days from the payment date as January 22, 2015 at the lesser of $0.70 or 65% of the two lowest trade price for the 25 trade day period before the conversion date. On September 23, 2014 the Company accrued the one-time interest charge of $6,667 on the note. - 55,556 Face amount - 222,223 Discount representing the original issue discount (22,223) (22,223) Accumulated amortization of discount of notes payable 22,223 4,166 Remaining discount (-) (18,057) Convertible notes payable, net $ - $ 204,166

Derivative warrants measured at

Derivative warrants measured at fair value on a recurring basis using significant unobservable inputs (Tables)	12 Months Ended
	Sep. 30, 2015
Derivative warrants measured at fair value on a recurring basis using significant unobservable inputs
Derivative warrants measured at fair value on a recurring basis using significant unobservable inputs	The table below provides a summary of the fair value of convertible notes and the tainted derivative warrant liability and the changes in the fair value of derivative liabilities including net transfers in and/or out, of derivative warrants measured at fair value on a recurring basis using significant unobservable inputs (Level 3). Fair Value Measurement Using Level 3 Inputs Derivative warrants Assets (Liability) Total Balance, September 30, 2014 - - Purchases, issuances and settlements (569,740) (569,740) Transfers in and/or out of Level 3 - - Total gains or losses (realized/unrealized) included in: Net income (loss) 569,740 569,740 Other comprehensive income (loss) - - Balance, September 30, 2015 $ (-) $ (-)

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Sep. 30, 2015
Related Party Transactions (Tables)
RELATED PARTY AND THE RELATION WITH IT	Related parties with whom the Company had transactions are: Related Parties Relationship Related Party Transactions Business Purpose of transactions Management and significant stockholder Andrew J. Kandalepas Chairman, CEO and significant stockholder Note receivable - Officer Working capital Jay Joshi, MD Chief Medical Officer of the Company, President and CEO of NPC, stockholder and director Shareholder Loan Working capital Entity controlled by significant stockholder National Pain Centers, LLC An entity owned and controlled by Dr. Jay Joshi, MD, Chief Medical Officer of the Company, President and CEO of NPC, stockholder and director Management services provided to NPC, LLC Management of medical practices.
Schedule of Notes Receivables related party	September 30, 2015 September 30, 2014 On September 30, 2013, Mr. Andrew Kandalepas, Chairman, President and CEO of the Company (“Maker”), issued a note to pay to the order of Wellness Center USA, Inc. ("Lender"), the principal sum of Two Hundred Fifty Thousand Dollars ($250,000), together with interest at 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. On January 5, 2015, the Company and the Maker has mutually agreed to amend the note with more favorable terms. The amended note principal is the original note balance and the accrued interest as of December 31, 2015 for a total of $197,028, together with interest on the principal amount due shall be paid from time to time at the rate of two percent (2.0%) per annum, in 20 quarterly payments, beginning on October 1, 2015 and continuing on the first day of each calendar quarter thereafter, with all principal and interest to be paid in full on or before September 30, 2020 (the "Maturity Date"), Maker shall pay interest on the balance of principal remaining unpaid during any such period at an annual rate equal to four percent (4%) (the "Default Rate"). $ 250,000 $ 250,000 Repayments from inception to date (52,972) (35,000) Remaining balance 197,028 215,000 Current maturity of note receivable - Chairman, President and CEO (36,299) (127,233) Note receivable - Chairman, President and CEO, net of current maturity $ 160,729 $ 87,767

Future Minimum Lease Payments (

Future Minimum Lease Payments (Tables)	12 Months Ended
	Sep. 30, 2015
Future Minimum Lease Payments
Future minimum lease payments WCUI	Future minimum lease payments required under the non-cancelable operating lease are as follows: Fiscal year ending September 30: 2016 19,659 $ 19,659
Future minimum lease payments SCI	Future minimum lease payments required under the non-cancelable operating lease are as follows: Fiscal year ending September 30: 2016 21,500 $ 21,500
Future minimum lease payments NPC	Future minimum lease payments required under the non-cancelable operating lease are as follows: Fiscal year ending September 30: 2016 ( remainder of the year) 19,200 $ 19,200

Stockholders Equity Deficit (Ta

Stockholders Equity Deficit (Tables)	12 Months Ended
	Sep. 30, 2015
Stockholders Equity Deficit (Tables):
ASSUMPTIONS USED IN SEPTEMBER 2015 PRICING USING BLACK SCHOLES MODE	The assumptions used for options granted during the year ended September 30, 2014 are as follows: Exercise price $ 0.125-0.40 Expected dividends - % Expected volatility 47.58-57.09 % Risk free interest rate 0.51-0.80 % Expected life of option 5
ASSUMPTIONS USED IN SEPTEMBER 2014 PRICING USING BLACK SCHOLES MODEL	The assumptions used for options granted during the year ended September 30, 2015 are as follows: Exercise price $ 0.11-0.19 Expected dividends - % Expected volatility 126.07-148.32 % Risk free interest rate 0.73-0.89 % Expected life of option 5
SUMMARY OF STOCK OPTION ACTIVITIES	The table below summarizes the Company’s stock option activities: Number of Option Shares Exercise Price Range Per Share Weighted Average Exercise Price Fair Value at Date of Grant Aggregate Intrinsic Value Balance, September 30, 2013 3,260,000 $ 0.01 - 2.00 $ 0.64 $ 1,178,718 $ - Granted 2,312,500 0.125-0.40 0.40 225,880 - Canceled - - - - - Exercised - - - - - Expired - - - - Balance, September 30, 2014 5,572,500 $ 0.01 - 2.00 $ 0.54 $ 1,404,598 $ - Granted 1,200,000 0.11-0.25 0.15 79,631 - Canceled - - - - - Exercised (1,600,000) - - - - Expired - - - - - Vested and exercisable, September 30, 2015 5,172,500 $ 0.01 - 2.00 $ 0.60 $ 1,514,329 $ - Unvested, September 30, 2015 - $ - $ - $ - $ -
SUMMARY OF OUTSTANDING AND EXCERCISABLE OPTIONS	The following table summarizes information concerning outstanding and exercisable options as of September 30, 2015: 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 $0.01 200,000 . 0.62 0.01 200,000 0.62 0.01 $0.44 50,000 1.95 0.44 50,000 1.95 0.44 $1.00 750,000 5.69 1.00 750,000 5.69 1.00 $2.00 650,000 6.90 2.00 650,000 6.90 2.00 $0.75 10,000 3.44 0.75 10,000 3.44 0.75 $0.40 1,800,000 3.92 0.40 1,800,000 3.92 0.40 $0.40 250,000 4.25 0.40 250,000 4.25 0.40 $0.13 262,500 4.50 0.13 262,500 4.50 0.13 $0.13 262,500 4.50 0.13 262,500 4.50 0.13 $0.13 262,500 4.50 0.13 262,500 4.75 0.13 $0.25 150,000 4.62 0.25 150,000 4.62 0.25 $0.14 262,500 4.75 0.14 262,500 4.75 0.14 $0.13 262,500 5.00 0.13 262,500 5.00 0.13 $0.01 - 2.00 5,172,500 4.22 $ 0.60 5,172,500 3.49 $ 0.60
ASSUMPTIONS USED IN JANUARY 2014 AND MARCH 2014 PRICING USING BLACK SCHOLES MODEL	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: January 13, 2014 March 28, 2014 Expected life (year) 5 5 Expected volatility (*) 58.28 % 56.29 % Expected annual rate of quarterly dividends 0.00 % 0.00 % Risk-free rate(s) 1.60 % 1.73 %
ASSUMPTIONS USED IN APRIL 5 2014 PRICING USING BLACK SCHOLES MODEL	The Company estimated the fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: April 5, 2014 Expected life (year) 5 Expected volatility (*) 56.26 % Expected annual rate of quarterly dividends 0.00 % Risk-free rate(s) 1.74 %
ASSUMPTIONS USED IN APRIL 30 2014 PRICING USING BLACK SCHOLES MODEL	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: April 30, 2014 Expected life (year) 5 Expected volatility (*) 55.52 % Expected annual rate of quarterly dividends 0.00 % Risk-free rate(s) 1.69 %
ASSUMPTIONS USED IN JULY 2014 PRICING USING BLACK SCHOLES MODEL	The Company estimated the fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: July 22, 2014 Expected life (year) 5 Expected volatility (*) 54.17 % Expected annual rate of quarterly dividends 0.00 % Risk-free rate(s) 1.68 %
ASSUMPTIONS USED IN FEBRUARY 2015 PRICING USING BLACK SCHOLES MODEL	The Company estimated the fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: February 26, 2015 Expected life (year) 5 Expected volatility (*) 52.31 % Expected annual rate of quarterly dividends 0.00 % Risk-free rate(s) 1.54 %
ASSUMPTIONS USED IN APRIL 9 2015 AND APRIL 18 PRICING USING BLACK SCHOLES MODEL	The Company estimated the fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: April 9, 2015 April 18, 2015 Expected life (year) 5 5 Expected volatility (*) 51.75 % 51.69 % Expected annual rate of quarterly dividends 0.00 % 0.00 % Risk-free rate(s) 1.40 % 1.33 %
APRIL 2015 AND JULY 19 ISSUANCES	The Company estimated the fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: April 13, 2015 June 19, 2015 Expected life (year) 5 5 Expected volatility (*) 51.74 % 51.24 % Expected annual rate of quarterly dividends 0.00 % 0.00 % Risk-free rate(s) 1.38 % 1.59 %
AUGUST 18 2015 AND SEPTEMBER 10 ISSUANCES	The Company estimated the fair value of the warrants on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions: August 18, 2015 September 10, 2015 Expected life (year) 5 5 Expected volatility (*) 145.49 % 147.59 % Expected annual rate of quarterly dividends 0.00 % 0.00 % Risk-free rate(s) 1.60 % 1.55 %
SUMMARY OF COMPANYS WARRANT ACTIVITIES	The table below summarizes the Company’s warrants activities: Number of Warrant Shares Exercise Price Range Per Share Weighted Average Exercise Price Fair Value at Date of Issuance Aggregate Intrinsic Value Balance, September 30, 2013 14,396,293 $ 0.01-2.31 $ 0.42 $ 1,289,152 $ - Granted 1,708,393 0.40-0.665 0.44 180,719 - Canceled - - - - - Exercised (1,500,000) - - - - Expired - - - - Balance, September 30, 2014 14,554,686 $ 0.01-2.31 $ 0.46 $ 1,469,871 $ - Granted 22,616,892 0.15-0.25 0.15-0.25 427,183 - Canceled - - - - - Exercised (800,000) 0.01 0.01 - - Expired - - - - - Balance, September 30, 2015 36,371,578 $ 0.01 - 2.31 $ 0.32 $ 1,840,934 $ - Earned and exercisable, September 30, 2015 36,371,578 $ 0.01 - 2.31 $ 0.32 $ 1,840,934 $ - Unvested, September 30, 2015 - $ - $ - $ - $ -
PERIOD END EXERCISABLE AND OUTSTANDING WARRANTS	The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 2015: 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 36,371,578 3.67 $ 0.30 36,371,578 3.67 $ 0.30

Deferred Tax Assets and Incom45

Deferred Tax Assets and Income Tax Provision (Tables)	12 Months Ended
	Sep. 30, 2015
Deferred Tax Assets and Income Tax Provision (Tables):
Components of deferred tax assets in the consolidated balance sheets are as follows:	Components of deferred tax assets in the consolidated balance sheets are as follows: September 30, 2015 September 30, 2014 Net deferred tax assets – non-current: Expected income tax benefit from NOL carry-forwards $ 3,341,136 $ 1,959,984 Less valuation allowance (3,341,136) (1,959,984) 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 reporting period ended September 30, 2014 For the reporting period ended September 30, 2013 Federal statutory income tax rate 34.0 % 34.0 % Change in valuation allowance on net operating loss carry-forwards (34.0) (34.0) Effective income tax rate 0.0 % 0.0 %
Tax years that remain subject to examination by major tax jurisdictions	The table below summarizes the reporting periods for which the Company's corporation income tax returns remain subject to audit under the statute of limitations by the Internal Revenue Service: Reporting Period Ending Date Date Tax Return Filed Remaining Subject to Audit (Y/N) September 30, 2012 09/06/2013 Y September 30, 2013 09/15/2014 Y September 30, 2014 09/15/2015 Y

Consolidated Statements By Repo

Consolidated Statements By Reportable Segment (Tables)	12 Months Ended
	Sep. 30, 2015
Consolidated Statements By Reportable Segment (Tables):
Total Assets By Reportable Segment	Assets By Segments September 30, 2015 Corporate Medical Devices Mgmt of Medical Practice Authorication and Encryption Total ASSETS Current Assets Cash 20,218 4,597 5,951 3,461 34,227 Note receivable- PDC JV - - - - - Accounts receivable - - - - - Inventories - 200,783 - 12,718 213,501 Current maturity of note receivable - Chairman and CEO 36,299 - - - 36,299 Prepayments and other current assets 26,563 - - 8 26,571 Total current assets 83,080 205,380 5,951 16,187 310,598 Property and Equipment Property and equipment 18,390 121,608 - 4,696 144,694 Accumulated depreciation (9,839) (103,646) - (1,585) (115,070) Property and equipment, net 8,551 17,962 - 3,111 29,624 Patents and Exclusive Licenses Patents and exclusive licenses and patents - 5,000 - 356,290 361,290 Accumulated amortization - (1,191) - (53,656) (54,847) Patents and exclusive licenses, net - 3,809 - 302,634 306,443 Acquired Technologies Acquired technologies - - - - - Acquired technologies - PSI - 2,095,000 - - 2,095,000 Accumulated amortization - PSI - (322,973) - - (322,973) Accumulated impairment - PSI - (1,749,027) - - (1,749,027) Acquired technologies, net - 23,000 - - 23,000 Non-Compete Agreements Non-compete Agreement - PSI - 120,000 - - 120,000 Accumulated amortization - PSI - (92,500) - - (92,500) Accumulated impairment - PSI - (27,500) - - (27,500) Non-compete agreements, net - - - - - Trademarks Trademarks - - - - 630,000 Trade Mark:TM - PL - 420,000 - - - Trade Mark:TM - PS - 210,000 - - - Accumulated amortization - - - - (277,500) Accumulated amortization - PL - (177,500) - - - Accumulated amortization - PS - (100,000) - - - Accumulated impairment - - - (325,600) Accumulated impairment - PL - (219,600) - - - Accumulated impairment - PS - (106,000) - - - Trademarks, net - 26,900 - - 26,900 Website Development Costs Website development costs 22,809 - - - 22,809 Accumulated amortization (22,809) - - - (22,809) Website development costs, net - - - - - Goodwill Goodwill - - - - 2,916,603 Goodwill - NPC - - 1,200,000 - - Goodwill - PSI - 1,716,603 - - - Accumulated impairment - (1,661,287) - - (2,861,287) Accumulated impairment - NPC - - (1,200,000) - - Goodwill, net - 55,316 - - 55,316 Other assets Note receivable - Chairman and CEO, net of current maturity 160,729 - - - 160,729 Security deposits - 1,760 - - 1,760 Total other assets 160,729 1,760 - - 162,489 Total assets 252,360 334,127 5,951 321,932 914,370
Consolidated Statements By Reportable Segment	Operations by Segments For the Year Ended Ended September 30, 2015 Corporate Medical Devices Mgmt of Medical Practice Authorication and Encryption Total Revenue Consulting services - - - 35,000 35,000 Management services - related party - - 337,368 - 337,368 Sales 1,358 - - 59,385 60,743 Total revenue 1,358 - 337,368 94,385 433,111 Cost of goods sold 1,644 - - 120,155 121,799 Gross margin (286) - 337,368 (25,770) 311,312 Operating expenses Consulting fees 352,061 66,558 - - 418,619 Professional fees 354,560 63,589 60,756 - 478,905 Rent expense - related party 25,677 - - - 25,677 Rent expense - 25,680 21,700 25,600 72,980 Research and development - - - - - Salaries - officers 231,007 - 206,640 147,800 585,447 Salaries - others - - 91,259 - 91,259 Selling expenses - - - - - Depreciation and amortization 161,357 225,002 - 43,495 429,854 Impairment of intangible assets and goodwill - 3,763,414 1,200,000 - 4,963,414 General and administrative expenses 81,918 115,098 34,661 84,493 316,170 Total operating expenses 1,206,580 4,259,341 1,615,016 301,388 7,382,325 Loss from continuing operations (1,206,866) (4,259,341) (1,277,648) (327,158) (7,071,013)

Organization and Operations Acq

Organization and Operations Acquisitions (Details) - USD ($)	Jan. 15, 2015	Feb. 28, 2014	Aug. 24, 2012	Aug. 02, 2012	Jun. 21, 2012
Organization and Operations Acquisitions
Issuance of common stock to acquire LLC interests in CNS				7,300,000
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			30,391,570
Issuance of common stock to acquire NPC		5,000,000
Value of common stock to acquire NPC		$ 1,200,000
Per share value of common stock issued to NPC		$ 0.24
Relative value of per share for the warrants		0.11
Offering price per share immediately prior to the consummation of the Exchange Agreement		$ 0.35
Company owns interest in newly formed entity Psoria Development Company	50.00%
Company and TMA each own membership interest	50.00%
Company consolidates equity interest	50.00%
Remaining equity interest owned by TMA	50.00%

Consolidated Subsidiaries (Deta

Consolidated Subsidiaries (Details)	Sep. 30, 2015USD ($)
Consolidated Subsidiaries
Psoria-Shield Inc Attributable Interest	100.00%
National Pain Centers, Inc Attributable Interest	100.00%
StealthCo, Inc Attributable Interest	100.00%
Psoria Development Company Attributable Interest	50.00%
Non-controlling interest in PDC	$ 75,101

Assets Estimated Useful Life (D

Assets Estimated Useful Life (Details)	Sep. 30, 2015
Assets Estimated Useful Life
Auto Estimated Useful Life (Years)	3
Computer equipment Estimated Useful Life (Years)	5
Furniture and fixture Estimated Useful Life (Years)	7
Leasehold improvement Estimated Useful Life (Years)	0
Medical and office equipment Estimated Useful Life (Years)	5
Software Estimated Useful Life (Years)	3
Exclusive license agreements Estimated Useful Life (Years)	18
Acquired technologies Estimated Useful Life (Years)	20
Non-compete agreements Maximum Estimated Useful Life (Years)	4
Non-compete agreements Minimum Estimated Useful Life (Years)	3
Patents Estimated Useful Life (Years)	15
Trademarks Estimated Useful Life (Years)	7
Lease term in percent	75.00%

Inventory Obsolescence (Details

Inventory Obsolescence (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Inventory Obsolescence
Inventory	$ 80,960	$ 0

Earnings per Share (Details)

Earnings per Share (Details) - shares	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Convertible Notes Payable Shares and Related Warrant Shares
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	193,334	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.	166,666	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	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	66,667
Sub-total: convertible notes payable shares and related warrant shares	453,334	453,334
Stock Option Shares
Stock options issued in June, 2010 with an exercise price of $0.01 per share expiring five (5) years from the date of issuance .The options were exercised on June 30, 2015		1,600,000
Stock options issued on November 30, 2010 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 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 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 with an exercise price of $0.75 per share expiring five (5) years from the date of issuance	10,000	10,000
Stock options issued on February 28, 2014 with an exercise price of $0.40 per share expiring five (5) years from the date of issuance	1,800,000	1,800,000
Stock options issued on July 1, 2014 with an exercise price of $0.40 per share expiring five (5) years from the date of issuance	250,000	200,000
Stock options issued on September 30, 2014 with an exercise price of $0.125 per share expiring five (5) years from the date of issuance	262,500
Stock options issued on December 31, 2014 with an exercise price of $0.11 per share expiring five (5) years from the date of issuance	262,500
Stock options issued on March 31, 2015 with an exercise price of $0.19 per share expiring five (5) years from the date of issuance	262,500
Stock option issued on May 15, 2015 with an exercise price of $0.25 per share expiring five (5) years from the date of issuance	150,000
Stock options issued on June 30 , 2015 with an exercise price of $0.135 per share expiring five (5) years from the date of issuance	262,500
Stock options issued on September 30, 2015 with an exercise price of $0.135 per share expiring five (5) years from the date of issuance	262,500
Sub-total: Stock option shares	5,172,500	5,260,000
Warrant Shares
Warrants issued on November 10, 2010 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 with an exercise price of $0.01 per share expiring five (5) years from the date of issuance	84,334	2,434,334
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 with an exercise price of $0.45 per share expiring five (5) years from the date of issuance	236,666	236,666
Warrants issued on December 19, 2012 with an exercise price of $0.45 per share expiring five (5) years from the date of issuance	520,999	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	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	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	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	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	250,000
Warrants issued on January 13, 2014 to investors with an exercise price of $0.40 per share expiring five (5) years from the date of issuance	793,333	793,333
Warrants issued on January 13, 2014 to investors with an exercise price of $0.45 per share expiring five (5) years from the date of issuance	228,572	228,572
Warrants issued on March 28, 2014 to investors with an exercise price of $0.65 per share expiring five (5) years from the date of issuance	150,000	150,000
Warrants issued on April 4, 2014 with an exercise price of $0.665 per share expiring five (5) years from the date of issuance	131,266	131,266
Warrants issued on April 30, 2014 to investors with an exercise price of $0.65 per share expiring five (5) years from the date of issuance.	57,222	57,222
Warrants issued on July 22, 2014 to the investor with an exercise price of $0.30 per share expiring five (5) years from the date of issuance.	348,000	348,000
Warrants issued on February 26, 2015 to the investor with an exercise price of $0.15 per share expiring five (5) years from the date of issuance.	15,211,234
Warrants issued on April 9, 2015 to an investor with an exercise price of $0.15 per share expiring five (5) years from the date of issuance.	428,572
Warrants issued on April 18, 2015 with an exercise price of $0.25 per share expiring five (5) years from the date of issuance.	500,000
Warrants issued in April 2015 to the investors with an exercise price of $0.25 per share expiring five (5) years from the date of issuance.	3,241,332
Warrants issued in June 2015 to the investors with an exercise price of $0.25 per share expiring five (5) years from the date of issuance.	1,713,333
Warrants issued in August 2015 to the investors with an exercise price of $0.25 per share expiring five (5) years from the date of issuance.	966,666
Warrants issued in September 2015 to the investors with an exercise price of $0.15 per share expiring five (5) years from the date of issuance.	555,555
Sub-total: Warrant shares	36,371,578	14,554,686
Total contingent shares issuance arrangement, stock options or warrants	41,997,412	20,268,020

Common Shares (Details)

Common Shares (Details) - shares	Sep. 30, 2015	Sep. 30, 2014
Common Shares
Incremental common shares under treasury stock	3,269,795	7,975,808

Acquisition of National Pain Ce

Acquisition of National Pain Centers, Inc (Details)	Feb. 28, 2014USD ($)$ / sharesshares
Acquisition of National Pain Centers, Inc
Company consummated the Exchange Agreement and in consideration of the issuance of shares of common stock | shares	5,000,000
Per share value of common stock issued as consideration | $ / shares	$ 0.24
The relative fair value of the PPM which was recorded as goodwill | $	$ 1,200,000

Acquisition of Certain Assets a

Acquisition of Certain Assets and Settlement of Certain Debt of SMI Holdings, Inc (Details)	Apr. 04, 2014USD ($)$ / sharesshares
Acquisition of Certain Assets and Settlement of Certain Debt of SMI Holdings, Inc
Company issued shares under Asset Purchase Agreement acquiring certain assets of SMI | shares	375,820
Par value common stock ("WCUI Shares") and warrants	$ 0.001
Warrants issued to acquire WCUI shares | shares	90,505
Exercise price per share expiring five years from the date of issuance	$ 0.665
Company issued additional shares under Asset Purchase Agreement acquiring certain assets of SMI | shares	105,093
Par value of additional common stock ("WCUI Shares") and warrants	$ 0.001
Additional warrants issued to acquire WCUI shares | shares	40,761
Exercise price per share expiring five years from the date of issuance for additional warrants	$ 0.665
Pursuant to the terms and conditions of the Purchase Agreement, the Company paid cumulative royalties | $	$ 250,000
Company would pay royalties annually in an amount equal to of Net Revenues collected by the Company in percentage	5.00%
Company issued shares under Asset Purchase Agreement acquiring certain assets of SMI aggregate | $	$ 480,913
Par value common stock ("WCUI Shares") and warrants aggregate	$ 0.001
Warrants issued to acquire WCUI shares aggregate | shares	131,266
Warrants shares aggregate Exercise price per share expiring five years from the date of issuance	$ 0.665
Company determined that the fair value of the equity instruments issued | $	$ 319,907
Exercise price per share expiring five years from the date of issuance for warrants	$ 0.3282
Warrants measurable and valued on date of grant | shares	43,082

The specific control factors co

The specific control factors considered to determine which entity was the accounting acquirer are as follows SMI (Details)	Sep. 30, 2015shares
The ownership interest of each party after the acquisition
WCUI's common shares issued and outstanding prior to SMI acquisition	50,909,909
Percentage of WCUI's common shares issued and outstanding prior to SMI acquisition	99.20%
WCUI's common shares issued to the the stockholders of SMI for the acquisition	427,103
Percentage of WCUI's common shares issued to the the stockholders of SMI for the acquisition	0.80%
Total ownership interest of each party after the acquisition of SMI,	51,337,012
Percentage of total ownership interest of each party after the acquisition of SMI,	100.00%
Members of the board of directors from both companies
The members of the board of directors from WCUI prior to SMI acquisition	3
Percentage of the members of the board of directors from WCUI prior to SMI acquisition	100.00%
The members of the board of directors from SMI upon acquisition of certain SMI assets and settlement of certain debt	0
Percentage of the members of the board of directors from SMI upon acquisition of certain SMI assets and settlement of certain debt	0.00%
Total Members of the board of directors from both companies	3
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 SMI assets acquisition	2
Percentage of Senior management from WCUI prior to SMI acquisition	100.00%
Senior management from SMI upon acquisition of certain SMI assets and settlement of certain debt	0
Percentage of Senior management from SMI upon acquisition of certain SMI assets and settlement of certain debt	0.00%
Total Senior management from both companies	2
Percentage of total Senior management from both companies SMI	100.00%

Allocation of Purchase Price SM

Allocation of Purchase Price SMI (Details)	Sep. 30, 2015USD ($)
Book Value
Cash Book Value	$ 2,969
Inventories Book Value	87,122
Prepayments and other current assets Book Value	32,497
Property and equipment Book Value	3,020
Patents Book Value	379,803
Gain from bargain purchase Book Value	0
Total Book Value	505,411
Non-controlling interest Book Value	0
Purchase price Book Value	505,411
Fair Value Adjustment
Cash Fair Value Adjustment	0
Inventories Fair Value Adjustment	0
Prepayments and other current assets Fair Value Adjustment	(30,663)
Property and equipment Fair Value Adjustment	0
Patents Fair Value Adjustment	0
Gain from bargain purchase Fair Value Adjustment	(111,859)
Total Fair Value Adjustment	(142,522)
Non-controlling interest Fair Value Adjustment	0
Purchase price Fair Value Adjustment	(142,522)
Fair Market Value
Cash Fair Market Value	2,969
Inventories Fair Market Value	87,122
Prepayments and other current assets Fair Market Value	1,834
Property and equipment Fair Market Value	3,020
Patents Fair Market Value	379,803
Gain from bargain purchase Fair Market Value	(111,859)
Total Fair Market Value	362,889
Non-controlling interest Fair Market Value	0
Purchase price Fair Market Value	$ 362,889

Inventories consisted of the fo

Inventories consisted of the following (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Inventories consisted of the following
Purchased parts for assembly - PSI/PDC	$ 134,385	$ 183,118
Finished goods - PSI	66,398
Raw material - StealthCo	12,718	86,872
Total inventory	$ 213,501	$ 269,990

Obsolescence Markdowns (Details

Obsolescence Markdowns (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Obsolescence Markdowns
Company recorded in inventory obsolescence	$ 80,960	$ 0

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Property And Equipment Details
Auto Estimated Useful Life 3 Years	$ 15,000	$ 15,000
Computer equipment Estimated Useful Life 5 Years	5,526	6,810
Furniture and fixture Estimated Useful Life 7 Years	24,966	24,966
Leasehold improvement Estimated Useful Life 5 Years	15,170	15,170
Medical and office equipment Estimated Useful Life 5 Years	18,889	18,889
Software Estimated Useful Life 3 Years	22,815	23,207
Gross Equipment Value	102,366	104,042
Less accumulated depreciation and amortization	(57,702)	(74,418)
Net Equipment Value	$ 44,664	$ 29,624

Depreciation (Details)

Depreciation (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Depreciation {1}
Depreciation expense	$ 12,316	$ 26,093

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Sep. 30, 2015	Jun. 30, 2015	Sep. 30, 2014
PSI
Exclusive licenses PSI (Estimated useful life 20 years)	$ 5,000		$ 5,000
Accumulated amortization Exclusive licenses PSI	(1,191)		(938)
Accumulated impairment Exclusive licenses PSI	0
Exclusive licenses PSI Net	3,809		4,062
Stealth Co
Patents PSI (Estimated useful life 15 years)	356,290		379,803
Accumulated amortization Patents PSI	(53,656)		(11,218)
Accumulated impairment Patents PSI	0
Patents PSI Net	302,634		368,585
Total
Exclusive license and patents PSI total	361,290		384,803
Accumulated amortization Exclusive license and patents PSI	(54,847)		(12,156)
Accumulated impairment Exclusive license and patents PSI	0
Exclusive license and patents PSI Net	306,443		372,647
Acquired Technologies
Acquired Technologies PSI gross with estimated life of 20 years	2,095,000		2,095,000
Acquired Technologies Accumulated amortization PSI	(322,973)		(218,225)
Acquired Technologies Accumulated impairment PSI	(1,749,027)
Acquired Technologies PSI net	26,200		1,876,775
Total
Acquired Technologies Total gross	2,095,000		2,420,000
Acquired Technologies Accumulated amortization Total	(322,973)		(218,225)
Acquired Technologies Accumulated impairment Total	(1,749,027)
Acquired Technologies Total net	23,000		1,876,775
Non-compete Agreements
Non-Compete agreements PSI gross with estimated life of 4 years	120,000		120,000
Non-Compete agreements Accumulated amortization PSI	(92,500)		(62,500)
Non-Compete agreements Accumulated impairment PSI	(27,500)
Non-Compete agreements PSI net			57,500
Total
Non-Compete agreements Total gross	120,000		120,000
Non-Compete agreements Accumulated amortization Total	(92,500)		(62,500)
Non-Compete agreements Accumulated impairment Total	$ (27,500)
Non-Compete agreements Total net			57,500
Trademarks, stated at cost
Trademarks PSI Light gross with estimated life of 7 years		$ 420,000	420,000
Trademarks Accumulated amortization PSI Light		(177,500)	(117,500)
Trademarks Accumulated impairment PSI Light		(222,300)
Trademarks PSI Light net		20,270	302,500
Trademarks PSI Shield gross with estimated life of 7 years		210,000	210,000
Trademarks Accumulated amortization PSI Shield		(100,000)	(70,000)
Trademarks Accumulated impairment PSI Shield		(103,300)
Trademarks PSI Shield net		6,700	140,000
Total
Trademarks Total gross		630,000	630,000
Trademarks Accumulated amortization Total		(277,500)	(187,500)
Trademarks Accumulated impairment Total		(325,600)
Trademarks Total net		$ 26,900	$ 442,500

Amortization Expense (Details)

Amortization Expense (Details)	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Amortization Expense Details
Amortization Expense Patents	$ 42,438
Amortization Expense Acquired technologies	104,748
Amortization Expense Non-compete agreements	30,000
Amortization Expense Trademarks	90,000
Amortization Expense Website development costs	$ 5,548	$ 8,435
Legal lives of the patents Maximum in years	20
Legal lives of the patents Minimum in years	17
Domestic patents Maximum in years	20
Domestic patents Minimum in years	5

Impairment (Details)

Impairment (Details)	Sep. 30, 2015USD ($)
Impairment
Impairment testing of acquired technologies	$ 1,749,027
Impairment testing of non-compete agreements	27,500
Impairment testing of of trademarks	325,600
Impairment testing of goodwill	2,861,287
Company recorded a non-cash asset impairment charge	2,100,000
Impairment evaluation resulted in a non-cash charge	$ 1,660,000

Goodwill stated (Details)

Goodwill stated (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Acquisition of NPC
Goodwill NPC Gross	$ 1,200,000	$ 1,200,000
Accumulated impairment of goodwill NPC	(1,200,000)
Goodwill NPC Net		1,200,000
Acquisition of PSI
Goodwill PSI Gross	1,716,603	1,716,603
Accumulated impairment of goodwillPSI	(1,661,287)
Goodwill PSI Net	55,316	1,716,603
Total
Total Accumulated impairment of goodwill	2,916,603	2,916,603
Total Goodwill Net	(2,861,287)
Impairment of goodwill	$ 55,316	$ 2,916,603

Website Development Costs state

Website Development Costs stated (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Website Development Costs stated
Website development costs gross with estimated life of 3 years	$ 22,809	$ 22,809
Website development costs less accumulated amortization	$ (22,809)	(17,261)
Website development costs net with estimated life of 3 years		$ 5,548

Convertible Notes Payable (Deta

Convertible Notes Payable (Details)	Sep. 30, 2015USD ($)$ / sharesshares	Jan. 14, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)	Jun. 23, 2014USD ($)	Apr. 16, 2014USD ($)
Convertible Notes Payable Details:
Company entered into a Promissory Note with principal amount in tranches					$ 350,000
Consideration payable					$ 315,000
Original interest discount and will mature after two years from the date of each payment				10.00%	10.00%
Consideration upon closing of this Note				$ 50,000	$ 150,000
Company issued a note in the principal amount				$ 55,556	$ 166,667
Zero percent interest before no.of days	90
One time interest charge on the note after 90 days	12.00%
One-time interest charge	$ 20,000		$ 6,667
The convesion price is lesser 0.70 or 65% of the two lowest closing prices in trading days previous to the conversion	$ 25
Lender has right to convert the notes into common stock after days	180
Liquidated damages of the outstanding principal balance of this Note	25.00%
Outstanding principal balance of Note	$ 25,000
Outstanding principal balance of Note in percentage	150.00%
Accrued and unpaid interest	100.00%
Note shall accrue interest rate equal to the lessor per annum	18.00%
Principal amount of Note	$ 90,572	$ 4,250
Principal and accrued interest		$ 26,667
Note holder converted the principal to shares | shares	1,550,000	750,000
Common stock per share Maximum | $ / shares	$ 0.071	$ 0.041
Common stock per share Minimum | $ / shares	$ 0.041
Company issued a note in the principal amount			166,667
Company issued a note in amount	$ (22,223)		55,556
Discount representing the original issue discount	(22,223)		(22,223)
Accumulated amortization of discount of notes payable	22,223		4,166
Remaining discount	$ 0		(18,057)
Convertible notes payable, net			$ 204,166

Convertible Notes Payable Termi

Convertible Notes Payable Termination (Details) - USD ($)	Apr. 24, 2015	Apr. 20, 2015	Mar. 20, 2015	Mar. 19, 2015
Convertible Notes Payable Termination
Promissory Note with the remaining principal balance				$ 127,401
Lender agreed to permit full repayment of Note payable				200,000
one installment Note payable			$ 100,000
Two installments Note payable	$ 100,000
Completed the first payment to Lender				$ 100,000
Company has completed all payments under the Note Termination Agreement terminating the Note		$ 350,000
Gain on extinguishment of debt		$ 53,531

Convertible Notes Payable Paren

Convertible Notes Payable Parentheticals (Details) - USD ($)	Jul. 15, 2014	Jun. 23, 2014	Apr. 16, 2014
Convertible Notes Payable Parentheticals
Company issued a note in the principal amount		$ 55,556	$ 166,667
Original Issuance Discount		10.00%	10.00%
One-time interest if not being fully repaid on or before 90 days		12.00%	12.00%
Note is due in year		2	2
Note is convertible after days from payment at the lesser of $0.70 or 65% of the two lowest trade prices for 25 trade day		180	180
Company accrued the one-time interest charge on the note	$ 20,000	$ 6,667

Derivative Liabilities (Details

Derivative Liabilities (Details) - USD ($)	Sep. 30, 2015	Apr. 24, 2015	Apr. 20, 2015	Mar. 20, 2015	Mar. 19, 2015	Dec. 24, 2014	Oct. 16, 2014	Jun. 24, 2014	Apr. 16, 2014
Derivative Liabilities Details
Company entered into a convertible promissory note total								$ 350,000	$ 350,000
Convertible promissory note with JMJ Financial with a face amount						$ 62,222	$ 186,667
Note balance funded plus a pro rata portion of OID $35,000 total	$ 315,000
Common stock conversion price lesser of $0.70 and 65% of average of 2 lowest trade price in day	$ 25
Promissory Note with the remaining principal balance					$ 350,000
Lender agreed to permit full repayment of Note payable					200,000
one installment Note payable				$ 100,000
Two installments Note payable		$ 100,000
Completed the first payment to Lender					$ 100,000
Company has completed all payments under the Note Termination Agreement terminating the Note			$ 127,401

Valuation Assumptions (Details)

Valuation Assumptions (Details) - USD ($)	Sep. 30, 2015	Mar. 31, 2015	Mar. 20, 2015	Mar. 18, 2015	Mar. 12, 2015	Mar. 11, 2015	Feb. 26, 2015	Feb. 09, 2015	Jan. 29, 2015	Jan. 26, 2015	Jan. 14, 2015	Dec. 31, 2014	Oct. 16, 2014
Valuation Assumptions
Stock price $0.1348 down to	$ 0.1082
Note face amounts totaled												$ 62,222	$ 186,666
Interest payment of 12% after 90 days in conversions netting												158,318	$ 90,571
Conversions												$ 30,966.88
Netting											$ 127,400.76
Note converts at a discount of 45.63% to	55.58%
Time increasing 1.0% monthly to a maximum	10.00%
Annual volatility		138.00%	136.00%	136.00%	134.00%	134.00%	131.00%	127.00%	125.00%	124.00%		119.00%
Time increasing 1.0% monthly to a maximum	5.00%
Derivative liabilities on convertible notes of JMJ	$ 0

Summary Of Fair Value Measureme

Summary Of Fair Value Measurement Using Level 3 Inputs (Details) {Stockholder Equity}	12 Months Ended
	Sep. 30, 2015USD ($)
Purchases, issuances and settlements	$ (569,740)
Total gains or losses (realized/unrealized) included in:
Net income (loss)	569,740
Derivative warrants Assets (Liability)
Balance Of Fair Value Measurement Using Level 3 Inputs	0
Purchases, issuances and settlements	(569,740)
Transfers in and/or out of Level 3	0
Total gains or losses (realized/unrealized) included in:
Net income (loss)	569,740
Other comprehensive income (loss)	0
Balance Of Fair Value Measurement Using Level 3 Inputs	$ 0

Related Party Management servic

Related Party Management service (Details)	Feb. 28, 2014
Related Party Management service
NPC to provide Management services for a period in years	5
NPCLLC shall pay in percentage	50.00%

Related party transactions (Det

Related party transactions (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Related party transactions Chairman, President and CEO
Note Receivable - Chairman, President and CEO	$ 250,000	$ 250,000
Repayments from inception to date on notes of Chairman, President and CEO	(52,972)	(35,000)
Remaining balance	197,028	215,000
Current maturity of note receivable - Chairman, President and CEO	(36,299)	(127,233)
Note receivable - Chairman, President and CEO, net of current maturity	$ 160,729	$ 87,767

Note Receivable (Parentheticals

Note Receivable (Parentheticals) (Details) - USD ($)	Dec. 31, 2015	Oct. 01, 2015	Sep. 30, 2013
Note Receivable
Company issued a note to pay to the Lender with principal amount			$ 250,000
Company issued a note to pay to the Lender with principal amount interest rate			7.00%
Default Rate		4.00%	10.00%
Accrued interest total	$ 197,028
Paid from time to time at rate per annum, in 20 quarterly payments	2.00%

Employment Agreements (Details)

Employment Agreements (Details) - USD ($)	Jul. 01, 2014	Jun. 10, 2014	Feb. 28, 2014
Employment Agreements
Company entered into an employment agreement with Jay Joshi and in exchange acquired shares			5,000,000
Par value of shares exchanged under the agreement with Jay Joshi			$ 0.001
Executive as compensation for services rendered by Executive under a base annual salary	$ 100,000		$ 200,000
Executive shall be entitled to receive a cash signing bonus	$ 8,500
Benefits to Executive shall be issued stock option to purchase Shares	250,000		400,000
Benefits to Executive shall be issued stock option to purchase Shares exercise price	$ 0.40		$ 0.40
Granted additional stock options to buy shares of common stock	750,000		1,000,000
Granted additional stock options to buy shares of common stock vesting	62,500		200,000
Delivering to other party, at least in days prior to the date upon termination	$ 45		$ 90
Executive as compensation for services rendered by Executive under a base annual salary with Donald Swanson			$ 200,000
Benefits to Executive shall be issued stock option to purchase Shares with Donald Swanson			1,400,000
Benefits to Executive shall be issued stock option to purchase Shares exercise price with Donald Swanson			$ 0.40
Granted additional stock options to buy shares of common stock with Donald Swanson			1,000,000
Granted additional stock options to buy shares of common stock vesting with Donald Swanson			200,000
Delivering to other party, at least in days prior to the date upon termination with Donald Swanson			$ 90
The Company shall pay the Executive in the amount of representing all the payable compensation		$ 1,180
The Company shall pay the Executive in the amount of all the reimbursement expense through the separation date		$ 3,820
Options to purchase shares of the Company's common stock		1,400,000
Options to purchase shares of the Company's common stock exercise price		$ 0.40

Related Party Operating Lease (

Related Party Operating Lease (Details) - USD ($)	Feb. 05, 2015	Feb. 01, 2015	Jan. 03, 2015	Jan. 01, 2015	Jun. 26, 2013
Related Party Operating Lease
Company entered into a non-cancellable lease with a third party per month	$ 2,184.29
Operating Lease with a Related Party PSI for a total monthly payment			$ 2,000
Operating Lease with a third Party SCI for a monthly payment					$ 2,100
Company renewed the Lease for a period of 18 Months from the date of signing per month		$ 2,150
Operating Lease with a third Party NPC for a monthly payment				$ 1,600

Future Minimum Rental Payments

Future Minimum Rental Payments (Details)	12 Months Ended
	Sep. 30, 2016USD ($)
Future Minimum Rental Payments
Future minimum lease payments required under the non-cancelable operating lease WCUI	$ 19,659
TotalFuture minimum lease payments WCUI	19,659
Future minimum lease payments required under the non-cancelable operating lease SCI	21,500
TotalFuture minimum lease payments SCI	21,500
Future minimum lease payments required under the non-cancelable operating lease NPC	19,200
TotalFuture minimum lease payments NPC	$ 19,200

Capital Stock Transactions (Det

Capital Stock Transactions (Details) - USD ($)	Sep. 30, 2015	Sep. 13, 2013	May. 29, 2013	May. 09, 2013	May. 07, 2013	Apr. 19, 2013	Dec. 04, 2012	Nov. 29, 2012
Shares Authorized
Company is authorized to issue shares of Common Stock	75,000,000
Company is authorized to issue shares of Common Stock par value	$ 0.001
Company issued a total shares of its common stock								1,447,550
Issued Shares of common stock per share								$ 0.10
Aggregrate value of common shares in cash								$ 144,755
Company sold a total of equity units consisting of one (1) common share							$ 520,999
Sold common exercise price per share							$ 0.45
From the date of issuance $0.30 per unit in cash							$ 156,300
From the date of issuance $0.21 per Common share in cash							108,786
From the date of issuance $0.09 per Warrant share in cash							$ 47,514
Company sold a total of equity units consisting of one (1) common share and a warrant to purchase common share				40,000
A warrant to purchase one (1) common share with an exercise price per share				$ 1
A warrant to purchase one (1) common share with an exercise price 0.50 per unit in cash				$ 20,000
A warrant to purchase one (1) common share with an exercise price 0.37 per common share in cash				$ 14,740
A warrant to purchase one (1) common share with an exercise price 0.13 per Warrant share in cash				$ 5,220
The placement agent exercised its warrant to purchase shares						59,201
Company's common stock with an exercise price per share						$ 0.30
Company issued shares of its common stock to the placement agent						44,643
Warrants to purchase 100,000 shares with an exercise price of $0.01 per share were exercised by a shareholder for cash					$ 1,000
Warrants to purchase 100,001 shares with an exercise price of $0.45 per share were exercised by a shareholder for cash			$ 45,000
Warrants to purchase 87,000 shares with an exercise price of $0.01 per share were exercised by shareholders for cash		$ 870

Sale of Common Stock or Equity

Sale of Common Stock or Equity Units-2012-2013 (Details) - USD ($)	3 Months Ended
	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012
Sale of common Stock
Warrants to purchase 1,777,000 shares with an exercise price of $0.01 per share were exercised by shareholders for an aggregate cash				$ 17,770
Company sold equity units consisting of		$ 601,668	$ 3,096,603
Common share with an exercise price per share, expiring five (5) years from the date of issuance		$ 0.45	$ 0.45
Equity unit Sold per Unit 0.30 valued at cash		$ 180,500	$ 928,980
Equity unit sold per common share 0.21 valued at cash		126,109	651,216
Equity unit sold per Warrant share 0.09 valued at cash		$ 53,789	277,764
Warrants to purchase no of shares with an exercise price of $0.01			$ 80,000
Shares were exercised by shareholders for an aggregate cash			800
Company raised amount for issuance of shares	1,648,500
Number of common shares issued	4,121,250
Number of Warrants to purchase common shares with an exercise price 0.75	250,000
Company raised shares per common share at 0.31 in cash	$ 1,281,297
Company raised shares per Warrant share at 0.29 in cash	367,203
In connection with this tranche of equity finance the Company paid certain placement agents finder's fee at 10%, or aggregate cash	$ 148,550

Sale of Common Stock or Equit80

Sale of Common Stock or Equity Units-2014-2015 (Details) - USD ($)	Sep. 30, 2015	Aug. 31, 2015	Jun. 30, 2015	May. 11, 2015	Apr. 30, 2015	Aug. 28, 2014	Jul. 31, 2014	Apr. 30, 2014
Sale of Common Stock or Equity Units-2014-2015 Details
Company sold Equity units in 2014 and 2015	$ 555,555	$ 966,666					$ 174,000	$ 57,222
Equity units consisting of one (1) common share and a warrant to purchase one common share with an exercise price per share	$ 0.15	$ 0.25					$ 0.30	$ 0.65
Sold number of units per unit 0.45 in cash								$ 25,750
Sold number of units per common share 0.32 in cash								18,482
Sold number of units per Warrant share 0.13 in cash								$ 7,210
Sold number of units per unit 0.25 in cash							$ 43,500
Sold number of units per common share 0.18 in cash							31,320
Sold number of units per Warrant share 0.07 in cash							$ 12,180
In August number of Warrants to purchase shares with exercise price per share 0.01						$ 1,550,000
Warrants to purchase common share exercised by shareholder in cash						$ 15,500
Company raised fund from the issuance common shares of company			$ 128,500		$ 240,600
Company raised shares from the issuance common shares of company			1,713,333		1,603,999
Number of Warrants to purchase common shares with an Exercise price 0.25			1,713,333		3,241,332
Issuance of common shares per unit 0.15 or net proceed of					240,600
Issuance of common shares per common share 0.09 or net proceed of					146,766
Issuance of common shares per warrant share 0.03 or net proceed of					93,834
On may 2015 warrants to purchase shares with an exercise price of $0.01 per share				800,000
On may 2015 warrants to purchase shares with an exercise price of $0.01 per share exercised by a shareholder in cash				$ 8,000
Issuance of common shares per unit 0.75 or net proceed of			128,500
Issuance of common shares per common share 0.06 or net proceed of			111,153
Issuance of common shares per warrant share 0.01 or net proceed of			$ 17,347
Number of options to purchase shares			1,600,000
Option to purchase shares with an exercise price 0.01 per share were exercised by an officer for cash			$ 16,000
Expiring five (5) years from the date of issuance, at $0.075 per unit		$ 72,500
Sold number of units per common share 0.04 in cash		39,730
Sold number of units per Warrant share 0.03 in cash		$ 32,770
Expiring five (5) years from the date of issuance, at $0.009 per unit	$ 50,000
Sold number of units per common share 0.05 in cash	26,650
Sold number of units per Warrant share 0.04 in cash	$ 23,350

Issuance of Common Stock for Em

Issuance of Common Stock for Employee Services(Details)	Jul. 03, 2013USD ($)shares
Issuance of Common Stock for Employee Services Details
Company issued common shares to two employees for their past services | shares	244,260
Company issued 244,260 common shares to two employees for their past services, valued at | $	$ 24,260

Assumptions used for options gr

Assumptions used for options granted (Details) - $ / shares	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
The assumptions used for options granted during the year ended
Exercise price minimum	$ 0.11	$ 0.125
Exercise price maximum	$ 0.19	$ 0.40
Expected dividends	0.00%	0.00%
Expected volatility minimum	126.07%	47.58%
Expected volatility maximum	148.32%	57.09%
Risk free interest rate minimum	0.73%	0.51%
Risk free interest rate maximum	0.89%	0.80%
Expected life of option	5	5

Fair Value Of Warrants Using Th

Fair Value Of Warrants Using The Black-Scholes Option-Pricing Model With The Weighted-Average Assumptions (Details)	Sep. 30, 2015$ / sharesshares	Aug. 18, 2015$ / sharesshares	Jun. 19, 2015$ / sharesshares	Apr. 18, 2015$ / sharesshares	Apr. 13, 2015$ / sharesshares	Apr. 09, 2015$ / sharesshares	Feb. 28, 2015$ / sharesshares	Feb. 26, 2015$ / sharesshares	Sep. 30, 2014$ / sharesshares	Jul. 22, 2014$ / sharesshares	Apr. 30, 2014$ / sharesshares	Apr. 05, 2014$ / sharesshares	Apr. 04, 2014$ / sharesshares	Mar. 28, 2014$ / sharesshares	Jan. 13, 2014$ / sharesshares
Fair Value Of Warrants using the Black-Scholes option-pricing model with the weighted-average assumptions
Company issued warrants to purchase shares | shares	555,555	966,666	4,954,665	500,000	4,954,665	428,572	12,354,290	2,874,144	793,333	348,000	57,222		131,266	150,000	228,572
Company issued warrants to purchase shares with an exercise price | $ / shares	$ 0.15	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.15	$ 0.15	$ 0.15	$ 0.40	$ 0.30	$ 0.65		$ 0.665	$ 0.65	$ 0.45
Company issued warrants to purchase shares expiring in years from the date of issuance	5	5	5	5	5	5	5	5	5	5	5		5	5	5
The estimated fair value of the Warrants | shares	23,350	32,770	17,347	23,600	93,834	28,800	155,482	52,000	55,097	20,053	7,210	43,082		19,170	24,480
Warrants Expected life (year)	5	5	5	5	5	5		5		5	5	5		5	5
Warrants Expected volatility	147.59%	145.49%	51.24%	51.69%	51.74%	51.75%		52.31%		54.17%	55.52%	56.26%		56.29%	58.28%
Warrants 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%
Warrants Risk-free rate(s)	1.55%	1.60%	1.59%	1.33%	1.38%	1.40%		1.54%		1.68%	1.69%	1.74%		1.73%	1.60%
Per share value of estimated fair value of warrants | $ / shares	$ 0.04	$ 0.03	$ 0.01	$ 0.047	$ 0.03	$ 0.057	$ 0.01	$ 0.01		$ 0.06		$ 0.3282

Summary Of Warrants Activities

Summary Of Warrants Activities (Details) {Stockholder Equity}	12 Months Ended
	Sep. 30, 2015shares
Number of Warrant Shares
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	14,396,293
Granted Warrants Exercise Price Range Per Share 0.40-0.665	1,708,393
Canceled Warrants Exercise Price Range Per Share 0	0
Exercised Warrants Exercise Price Range Per Share 0	(1,500,000)
Expired Warrants Exercise Price Range Per Share 0	0
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	14,554,686
Granted Warrants Exercise Price Range Per Share 0.40-0.665 and Minimum weighted Average Exercise Price	22,616,892
Granted Warrants Exercise Price Range Per Share 0.40-0.665 and Maximum weighted Average Exercise Price	0
Exercised Warrants Exercise Price Range Per Share 0.01	(800,000)
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	36,371,578
Earned and exercisable of Warrants Exercise Price Range Per Share 0.01-2.31	36,371,578
Unvested Warrants Exercise Price Range Per Share 0	0
Weighted Average Exercise Price
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	0.42
Granted Warrants Exercise Price Range Per Share 0.40-0.665	0.44
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	0.46
Granted Warrants Exercise Price Range Per Share 0.40-0.665 and Minimum weighted Average Exercise Price	0.15
Granted Warrants Exercise Price Range Per Share 0.40-0.665 and Maximum weighted Average Exercise Price	0.25
Exercised Warrants Exercise Price Range Per Share 0.01	0.01
Expired Warrants Exercise Price Range Per Share 0	0
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	0.32
Earned and exercisable of Warrants Exercise Price Range Per Share 0.01-2.31	0.32
Fair Value at Date of Issuance
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	1,289,152
Granted Warrants Exercise Price Range Per Share 0.40-0.665	180,719
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	1,469,871
Granted Warrants Exercise Price Range Per Share 0.40-0.665 and Minimum weighted Average Exercise Price	427,183
Granted Warrants Exercise Price Range Per Share 0.40-0.665 and Maximum weighted Average Exercise Price	0
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	1,840,934
Earned and exercisable of Warrants Exercise Price Range Per Share 0.01-2.31	1,840,934
Aggregate Intrinsic Value
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	0
Canceled Warrants Exercise Price Range Per Share 0	0
Expired Warrants Exercise Price Range Per Share 0	0
Canceled Warrants Exercise Price Range Per Share 0	0
Expired Warrants Exercise Price Range Per Share 0	0

Summarizes information concerni

Summarizes information concerning outstanding and exercisable warrants (Details)	Sep. 30, 2015$ / sharesshares
Summarizes information concerning outstanding and exercisable warrants
Range of Exercise Prices 0.01 - 2.31 Number of Warrants Outstanding | shares	36,371,578
Range of Exercise Prices 0.01 - 2.31 Warrants Outstanding Average Remaining Contractual Life (in years)	3.67
Range of Exercise Prices 0.01 - 2.31 Warrants Outstanding Weighted Average Exercise Price | $ / shares	$ 0.30
Range of Exercise Prices 0.01 - 2.31 Number of Warrants Exercisable | shares	36,371,578
Range of Exercise Prices 0.01 - 2.31 Warrants Exercisable Average Remaining Contractual Life (in years)	3.67
Range of Exercise Prices 0.01 - 2.31 Warrants Exercisable Weighted Average Exercise Price | $ / shares	$ 0.30

Summarizes The Stock Option Act

Summarizes The Stock Option Activities (Details) {Stockholder Equity}	12 Months Ended
	Sep. 30, 2015shares
Number of Option Shares
Balance Exercise Price Range 0.01 - 2.00	3,260,000
Granted Exercise Price Range 0.125-0.40	2,312,500
Balance, Exercise Price Range 0.01 - 2.00	5,572,500
Granted Exercise Price Range 0.11-0.25	1,200,000
Canceled Exercise Price Range 0	0
Exercised Exercise Price Range 0	(1,600,000)
Vested and exercisable, Exercise price Range 0.01-2.00 September 30, 2015	5,172,500
Weighted Average Exercise Price
Balance Exercise Price Range 0.01 - 2.00	0.64
Granted Exercise Price Range 0.125-0.40	0.40
Balance, Exercise Price Range 0.01 - 2.00	0.54
Granted Exercise Price Range 0.11-0.25	0.15
Vested and exercisable, Exercise price Range 0.01-2.00 September 30, 2015	0.60
Fair value at Date of Grant
Balance Exercise Price Range 0.01 - 2.00	1,178,718
Exercised Exercise Price Range 0	0
Balance, Exercise Price Range 0.01 - 2.00	1,404,598
Granted Exercise Price Range 0.11-0.25	79,631
Vested and exercisable, Exercise price Range 0.01-2.00 September 30, 2015	1,514,329
Aggregate Intrinsic Value
Canceled Exercise Price Range 0	0
Expired Exercise Price Range 0	0
Expired Exercise Price Range 0	0
Vested and exercisable, Exercise price Range 0.01-2.00 September 30, 2015	0
Unvested, Exercise price Range 0	0

Summarizes information concer87

Summarizes information concerning outstanding and exercisable options (Details) {Stockholders Equity}	12 Months Ended
	Sep. 30, 2015USD ($)shares
Number Outstanding
Range of Exercise Prices 0.01 at	200,000
Range of Exercise Prices0.44	50,000
Range of Exercise Prices 1.00	750,000
Range of Exercise Prices 2.00	650,000
Range of Exercise Prices 0.75	10,000
Range of Exercise Prices 0.40 | $	$ 1,800,000
Range of Exercise Prices 0.40	250,000
Range of Exercise Prices 0.13	262,500
Range of Exercise Prices 0.13	262,500
Range of Exercise Prices 0.13	262,500
Range of Exercise Prices 0.25	150,000
Range of Exercise Prices 0.14	262,500
Range of Exercise Prices 0.13	262,500
Range of Exercise Prices 0.01 -2.00	5,172,500
Average Remaining Contractual Life (in years)(Options Outstanding)
Range of Exercise Prices 0.01 at	0.62
Range of Exercise Prices0.44	1.95
Range of Exercise Prices 1.00	5.69
Range of Exercise Prices 2.00	6.90
Range of Exercise Prices 0.75	3.44
Range of Exercise Prices 0.40 | $	$ 3.92
Range of Exercise Prices 0.40	4.25
Range of Exercise Prices 0.13	4.50
Range of Exercise Prices 0.13	4.50
Range of Exercise Prices 0.13	4.50
Range of Exercise Prices 0.25	4.62
Range of Exercise Prices 0.14	4.75
Range of Exercise Prices 0.13	5
Range of Exercise Prices 0.01 -2.00	4.22
Weighted Average Exercise Price(Options Outstanding)
Range of Exercise Prices 0.01 at	0.01
Range of Exercise Prices0.44	0.44
Range of Exercise Prices 1.00	1
Range of Exercise Prices 2.00	2
Range of Exercise Prices 0.75	0.75
Range of Exercise Prices 0.40 | $	$ 0.40
Range of Exercise Prices 0.40	0.40
Range of Exercise Prices 0.13	0.13
Range of Exercise Prices 0.13	0.13
Range of Exercise Prices 0.13	0.13
Range of Exercise Prices 0.25	0.25
Range of Exercise Prices 0.14	0.14
Range of Exercise Prices 0.13	0.13
Range of Exercise Prices 0.01 -2.00	0.60
Number Exercisable
Range of Exercise Prices 0.01 at	200,000
Range of Exercise Prices0.44	50,000
Range of Exercise Prices 1.00	750,000
Range of Exercise Prices 2.00	650,000
Range of Exercise Prices 0.75	10,000
Range of Exercise Prices 0.40 | $	$ 1,800,000
Range of Exercise Prices 0.40	250,000
Range of Exercise Prices 0.13	262,500
Range of Exercise Prices 0.13	262,500
Range of Exercise Prices 0.13	262,500
Range of Exercise Prices 0.25	150,000
Range of Exercise Prices 0.14	262,500
Range of Exercise Prices 0.13	262,500
Range of Exercise Prices 0.01 -2.00	5,172,500
Average Remaining Contractual Life (in years)(Options Exercisable)
Range of Exercise Prices 0.01 at	0.62
Range of Exercise Prices0.44	1.95
Range of Exercise Prices 1.00	5.69
Range of Exercise Prices 2.00	6.90
Range of Exercise Prices 0.75	3.44
Range of Exercise Prices 0.40 | $	$ 3.92
Range of Exercise Prices 0.40	4.25
Range of Exercise Prices 0.13	4.50
Range of Exercise Prices 0.13	4.50
Range of Exercise Prices 0.13	4.75
Range of Exercise Prices 0.25	4.62
Range of Exercise Prices 0.14	4.75
Range of Exercise Prices 0.13	5
Range of Exercise Prices 0.01 -2.00	3.49
Weighted Average Exercise Price(Options Exercisable)
Range of Exercise Prices 0.01 at	0.01
Range of Exercise Prices0.44	0.44
Range of Exercise Prices 1.00	1
Range of Exercise Prices 2.00	2
Range of Exercise Prices 0.75	0.75
Range of Exercise Prices 0.40 | $	$ 0.40
Range of Exercise Prices 0.40	0.40
Range of Exercise Prices 0.13	0.13
Range of Exercise Prices 0.13	0.13
Range of Exercise Prices 0.13	0.13
Range of Exercise Prices 0.25	0.25
Range of Exercise Prices 0.14	0.14
Range of Exercise Prices 0.13	0.13
Range of Exercise Prices 0.01 -2.00	0.60

Deferred Tax Assets (Details)

Deferred Tax Assets (Details)	Sep. 30, 2015USD ($)
Deferred Tax Assets Details
Company had net operating loss ("NOL") carry-forwards for Federal income tax purposes	$ 9,826,871
Company's net deferred tax assets of approximately was not considered more likely than not and accordingly	$ 3,341,136

Deferred Tax Valuation allowanc

Deferred Tax Valuation allowance (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2013
Deferred Tax Valuation allowance
The valuation allowance increased approximately	$ 1,381,152	$ 1,002,394

Components of deferred tax asse

Components of deferred tax assets (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Net deferred tax assets - non-current:
Expected income tax benefit from NOL carry-forwards	$ 3,341,136	$ 1,959,984
Less valuation allowance	(3,341,136)	$ (1,959,984)
Deferred tax assets, net of valuation allowance	$ 0

Reconciliation of the federal s

Reconciliation of the federal statutory income tax rate and the effective income tax rate as a percentage (Details) - $ / shares	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Reconciliation of the federal statutory income tax rate and the effective income tax rate
Federal statutory income tax rate	34.00%	34.00%
Change in valuation allowance on net operating loss carry-forwards	$ (34)	$ (34)
Effective income tax rate	0.00%	0.00%

Assets By Segments (Details){St

Assets By Segments (Details){Stockholder's Equity}	12 Months Ended
	Sep. 30, 2015USD ($)
Corporate
Current Assets.
Cash.	$ 20,218
Current maturity of note receivable - Chairman and CEO.	36,299
Prepayments and other current assets.	26,563
Total current assets.	83,080
Property and Equipment.
Property and equipment .	18,390
Accumulated depreciation .	(9,839)
Property and equipment, net .	8,551
Patents and Exclusive Licenses.
Accumulated amortization.	0
Acquired Technologies .
Acquired technologies, net .	0
Non-Compete Agreements .
Non-compete agreements, net .	0
Trademarks .
Trademarks, net .	0
Website Development Costs .
Website development costs .	22,809
Accumulated amortization .	(22,809)
Website development costs, net .	0
Other assets .
Note receivable - Chairman and CEO, net of current maturity .	160,729
Total other assets.	160,729
Total assets .	252,360
Medical Devices
Current Assets.
Cash.	4,597
Inventories.	200,783
Total current assets.	205,380
Property and Equipment.
Property and equipment .	121,608
Accumulated depreciation .	(103,646)
Property and equipment, net .	17,962
Patents and Exclusive Licenses.
Patents and exclusive licenses and patents .	5,000
Accumulated amortization.	(1,191)
Patents and exclusive licenses, net	3,809
Acquired Technologies .
Acquired technologies .	0
Acquired technologies - PSI .	2,095,000
Accumulated amortization - PSI .	(322,973)
Accumulated impairment - PSI.	(1,749,027)
Acquired technologies, net .	23,000
Non-Compete Agreements .
Non-compete Agreement - PSI.	120,000
Accumulated amortization - PSI .	(92,500)
Accumulated impairment - PSI .	(27,500)
Trademarks .
Trade Mark:TM - PL .	420,000
Trade Mark:TM - PS .	210,000
Accumulated amortization .	0
Accumulated amortization - PL .	(177,500)
Accumulated amortization - PS .	(100,000)
Accumulated impairment .	0
Accumulated impairment - PL .	(219,600)
Accumulated impairment - PS .	(106,000)
Trademarks, net .	26,900
Goodwill .
Goodwill - PSI .	1,716,603
Accumulated impairment .	(1,661,287)
Goodwill, net .	55,316
Other assets .
Security deposits .	1,760
Total other assets.	1,760
Total assets .	334,127
Mgmt of Medical Practice
Current Assets.
Cash.	5,951
Total current assets.	5,951
Acquired Technologies .
Acquired technologies, net .	0
Trademarks .
Trademarks, net .	0
Goodwill .
Goodwill - NPC .	1,200,000
Accumulated impairment - NPC .	(1,200,000)
Other assets .
Total assets .	5,951
Authorication and Encryption
Current Assets.
Cash.	3,461
Inventories.	12,718
Prepayments and other current assets.	8
Total current assets.	16,187
Property and Equipment.
Property and equipment .	4,696
Accumulated depreciation .	(1,585)
Property and equipment, net .	3,111
Patents and Exclusive Licenses.
Patents and exclusive licenses and patents .	356,290
Accumulated amortization.	(53,656)
Patents and exclusive licenses, net	302,634
Acquired Technologies .
Acquired technologies, net .	0
Trademarks .
Trademarks, net .	0
Goodwill .
Goodwill, net .	0
Other assets .
Total assets .	321,932
Cash.	34,227
Note receivable- PDC JV .	0
Accounts receivable.	0
Inventories.	213,501
Current maturity of note receivable - Chairman and CEO.	36,299
Prepayments and other current assets.	26,571
Total current assets.	310,598
Property and equipment .	144,694
Accumulated depreciation .	(115,070)
Property and equipment, net .	29,624
Patents and exclusive licenses and patents .	361,290
Accumulated amortization.	(54,847)
Patents and exclusive licenses, net	306,443
Acquired technologies .	0
Acquired technologies - PSI .	2,095,000
Accumulated amortization - PSI .	(322,973)
Accumulated impairment - PSI.	(1,749,027)
Acquired technologies, net .	23,000
Non-compete Agreement - PSI.	120,000
Accumulated amortization - PSI .	(92,500)
Accumulated impairment - PSI .	(27,500)
Trademarks	630,000
Accumulated amortization .	(277,500)
Accumulated impairment .	(325,600)
Trademarks, net .	26,900
Website development costs .	22,809
Accumulated amortization .	(22,809)
Website development costs, net .	0
Goodwill .	2,916,603
Accumulated impairment .	(2,861,287)
Goodwill, net .	55,316
Note receivable - Chairman and CEO, net of current maturity .	160,729
Security deposits .	1,760
Total other assets.	162,489
Total assets .	$ 914,370

Operations by Segments (Details

Operations by Segments (Details){Stockholder's Equity}	12 Months Ended
	Sep. 30, 2015USD ($)
Corporate.
Revenue .
Opening balance	$ 0
Sales .	1,358
Total revenue .	1,358
Cost of goods sold .	1,644
Gross margin .	(286)
Operating expenses .
Consulting fees .	352,061
Professional fees .	354,560
Rent expense - related party .	25,677
Research and development .	0
Salaries - officers .	231,007
Selling expenses .	0
Depreciation and amortization .	161,357
General and administrative expenses .	81,918
Total operating expenses .	1,206,580
Loss from continuing operations .	(1,206,866)
Closing balance	0
Medical Devices .
Revenue .
Opening balance	0
Operating expenses .
Consulting fees .	66,558
Professional fees .	63,589
Rent expense .	25,680
Depreciation and amortization .	225,002
Impairment of intangible assets and goodwill .	3,763,414
General and administrative expenses .	115,098
Total operating expenses .	4,259,341
Loss from continuing operations .	(4,259,341)
Closing balance	0
Mgmt of Medical Practice .
Revenue .
Opening balance	0
Management services - related party	337,368
Total revenue .	337,368
Gross margin .	337,368
Operating expenses .
Professional fees .	60,756
Rent expense .	21,700
Salaries - officers .	206,640
Salaries - others .	91,259
Impairment of intangible assets and goodwill .	1,200,000
General and administrative expenses .	34,661
Total operating expenses .	1,615,016
Loss from continuing operations .	(1,277,648)
Closing balance	0
Authorication and Encryption.
Revenue .
Opening balance	0
Consulting services .	35,000
Sales .	59,385
Total revenue .	94,385
Cost of goods sold .	120,155
Gross margin .	(25,770)
Operating expenses .
Rent expense .	25,600
Salaries - officers .	147,800
Depreciation and amortization .	43,495
General and administrative expenses .	84,493
Total operating expenses .	301,388
Loss from continuing operations .	(327,158)
Closing balance	0
Total.
Revenue .
Opening balance	0
Consulting services .	35,000
Management services - related party	337,368
Sales .	60,743
Total revenue .	433,111
Cost of goods sold .	121,799
Gross margin .	311,312
Operating expenses .
Consulting fees .	418,619
Professional fees .	478,905
Rent expense - related party .	25,677
Rent expense .	72,980
Research and development .	0
Salaries - officers .	585,447
Salaries - others .	91,259
Selling expenses .	0
Depreciation and amortization .	429,854
Impairment of intangible assets and goodwill .	4,963,414
General and administrative expenses .	316,170
Total operating expenses .	7,382,325
Loss from continuing operations .	(7,071,013)
Closing balance	$ 0

Subsequent Transactions (Detail

Subsequent Transactions (Details) - USD ($)	Jan. 31, 2016	Dec. 31, 2015	Dec. 22, 2015	Oct. 02, 2015
Subsequent Transactions
Company would grant restricted shares of its common stock.				300,000
Cancelled the advisory agreement dated May 21, 2015with Delaney Equity Group Inc. for a final payment of advisor fees			$ 3,000
Cancellation with Delaney Equity Group Inc number shares for final payment is			100,000
Cancellation with Delaney Equity Group Inc final payment of 100,000 shares of its common stock instead of the shares in section 5 a.v of the agreement			$ 200,000
Company raised amount from the issuance of common shares	130,200
Company raised $ 130,200 from the issuance of common shares	968,667
Company raised $ 130,200 warrants to purchase common shares with an exercise price 0.10 and 0.15 per share	1,119,667
Company raised from the issuance of common shares of the Company		409,000
Company raised $409,000 from the issuance common shares of the Company;		4,200,001
Company raised $409,000 warrants to purchase common shares with an exercise price of $0.15 per share		5,750,001