Wellness Center USA (WCUI) 10-Q/A 25 Feb 16 2016 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information	3 Months Ended
	Dec. 31, 2015shares
Document and Entity Information
Entity Registrant Name	Wellness Center USA, Inc.
Entity Trading Symbol	wcui
Document Type	10-Q
Document Period End Date	Dec. 31, 2015
Amendment Flag	false
Entity Central Index Key	1,516,887
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding	71,539,685
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	2,016
Document Fiscal Period Focus	Q1

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2015	Sep. 30, 2015
Current Assets
Cash	$ 135,599	$ 34,227
Inventories	213,470	213,501
Current maturity of note receivable - Chairman and CEO	38,409	36,299
Prepayments and other current assets	20,276	26,571
Total current assets	407,754	310,598
Property and Equipment
Property and equipment	104,042	104,042
Accumulated depreciation	(76,708)	(74,418)
Property and equipment, net	27,334	29,624
Patents and Exclusive Licenses
Patents and exclusive licenses and patents	361,290	361,290
Accumulated amortization	(76,328)	(54,847)
Patents and exclusive licenses, net	284,962	306,443
Acquired Technologies
Acquired technologies	2,095,000	2,095,000
Accumulated amortization	(323,086)	(322,973)
Accumulated impairment	(1,749,027)	(1,749,027)
Acquired technologies, net	22,887	23,000
Non-compete Agreements
Non-compete agreements	120,000	120,000
Accumulated amortization	(92,500)	(92,500)
Accumulated impairment	(27,500)	(27,500)
Non-compete agreements, net	0	0
Trademarks
Trademarks	630,000	630,000
Accumulated amortization	(278,060)	(277,500)
Accumulated impairment	(325,600)	(325,600)
Trademarks, net	26,340	26,900
Website Development Costs
Website development costs	22,809	22,809
Accumulated amortization	(22,809)	(22,809)
Website development costs, net	0	0
Goodwill
Goodwill	1,716,603	2,916,603
Accumulated impairment	(1,661,287)	(2,861,287)
Goodwill, net	55,316	55,316
Other assets
Note receivable - Chairman and CEO, net of current maturity	146,983	160,729
Security deposits	1,760	1,760
Total other assets	148,743	162,489
Total assets	973,336	914,370
Current Liabilities
Accounts payable	119,344	114,454
Accrued payroll - officers	132,051	132,051
Accrued payroll liabilities	37,135	30,931
Credit cards payable	58	298
Deferred revenues	25,000	37,500
Advances from related party	27,690	40,773
Notes payable	196,323	114,023
Accrued expenses and other current liabilities	384,615	456,832
Total current liabilities	922,216	926,862
Total liabilities	$ 922,216	$ 926,862
Commitments and Contingencies
Stockholders' Equity
Common stock par value $0.001: 75,000,000 shares authorized; 71,539,685 and 64,539,684 shares issued and outstanding, respectively	$ 71,540	$ 64,540
Additional paid-in capital	15,164,809	14,534,003
Accumulated deficit	(15,077,491)	(14,535,935)
Total WCUI stockholders' equity	158,858	62,609
Non-controlling interest	(107,738)	(75,101)
Total liabilities and stockholders' equity	$ 973,336	$ 914,370

Consolidated Balance Sheets Par

Consolidated Balance Sheets Parentheticals - $ / shares	Dec. 31, 2015	Sep. 30, 2015
Parentheticals
Common Stock, Par Value	$ 0.001	$ 0.001
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares Issued	71,539,685	64,539,684
Common Stock, Shares Outstanding	71,539,685	64,539,684

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Revenue
Client services	$ 7,500	$ 0
Management services - related party	111,702	85,490
Sales	7,224	17,819
Total revenue	126,426	103,309
Cost of goods sold	27,561	274
Gross margin	98,865	103,035
Operating expenses
Consulting fees	195,552	159,768
Professional fees	157,177	54,235
Rent expense	24,367	19,339
Salaries - officers	144,030	158,608
Salaries - others	25,838	26,678
Selling expenses	1,290	0
Depreciation and amortization	1,643	117,650
General and administrative expenses	86,693	46,248
Total operating expenses	636,590	582,526
Loss from continuing operations	(537,725)	(479,491)
Other (income) expense
Change in derivative liabilities	0	(54,264)
Loss on loan extinguishment	40,000	0
Interest income - related party	(2,913)	(2,284)
Interest expense	82	0
Other (income)	(700)	0
Other (income) expense, net	36,469	(56,548)
Loss from continuing operations before income tax provision	(574,194)	(422,943)
Income tax provision	0	0
Loss from continuing operations	(574,194)	(422,943)
Net loss
Net loss before non-controlling interest	(574,194)	0
Net loss attributable to non-controlling interest	(32,638)	0
Net loss attributable to WCUI stockholders	$ (541,557)	$ (422,943)
Earnings per common share - basic and diluted	$ (0.01)	$ (0.01)
Weighted Average Common Shares Outstanding -basic and diluted	66,898,921	46,269,700

Statement of Stockholders' Equi

Statement of Stockholders' Equity - 3 months ended Dec. 31, 2015 - USD ($)	Number of Shares	Amount	Additional Paid-in Capital	Accumulated Deficit	Total WCUI Stockholder's Equity	Non-controlling interest	Total Stockholders' Equity
Balance at at Sep. 30, 2015		64,540	14,534,003	(14,535,935)	62,609	(75,101)	(12,492)
Issuance of common shares and warrants for cash at $0.09 per share during quarter ending December 31, 2015	1,100,001	1,100	97,900		99,000		99,000
Issuance of common shares and warrants for cash at $0.10 per share during quarter ending December 31, 2015	3,100,000	3,100	306,900		310,000		310,000
Issuance of options for director services for the quarter ended December 31, 2015			5,806		5,806		5,806
Exercise of Warrant with the exercise price of $0.01 per share during the quarter ending December 31, 2015 .	500,000	500	4,500		5,000		5,000
Issuance of common shares for consulting valued at $0.09 per share on October 2, 2015 and October 12, 2015	1,200,000	1,200	106,800		108,000		108,000
Issuance of common shares for satisfaction of payable due at $0.10 per share on December 23, 2015	1,000,000	1,000	99,000		100,000		100,000
Issuance of common shares for cancellation of consulting services valued at $0.10 per share on December 23, 2015	100,000	100	9,900		10,000		10,000
Net loss				$ (541,557)	$ (541,557)	$ (32,638)	$ (574,194)
Balance, at Dec. 31, 2015	71,539,684	71,540	15,164,709	(14,077,491)	158,858	(107,738)	51,120

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net loss	$ (574,194)	$ (422,943)
Adjustments to reconcile net loss to net cash used in operating activities
Gain (loss) on redemption of debts	40,000	0
Common shares issued for compensation and services	118,000	149,633
Warrants and options issued for compensation and services	5,806	50,916
Amortization of original interest discount	0	58,179
Depreciation expense	2,290	3,961
Amortization expense	22,154	67,610
Change in fair value of derivative liability	0	(54,264)
Changes in operating assets and liabilities:
Inventories	32	(6,489)
Prepayments and other current assets	6,295	(810)
Interest receivable on note receivable from Chairman and CEO	0	(2,284)
Accounts payable	4,889	13,090
Accrued interest	82	0
Accrued salary - officers	0	(50,000)
Accrued payroll liabilities	6,204	(7,067)
Credit cards payable	(240)	2,910
Deferred revenue	(12,500)	(12,500)
Accrued expenses and other current liabilities	(12,299)	28,422
Net cash used in operating activities	(393,481)	(181,636)
Cash flows from financing activities:
Repayment of note receivable - Chairman and CEO	11,636	35,894
Advances from (repayments to) related parties	(13,083)	(35,489)
Proceeds from notes payable	82,300	100,000
Proceeds from sale of common stock and warrants net of issuance cost	409,000	0
Proceeds from exercise of warrants	5,000	0
Net cash provided by financing activities	494,853	100,405
Net change in cash	101,372	(81,231)
Cash at beginning of the reporting period	34,227	175,671
Cash at end of the reporting period	135,599	94,440
Supplemental disclosure of cash flows information:
Interest paid	0	0
Income tax paid	0	0
Non cash financing and investing activities:
Reclassification of equity instrument to derivative liabilities	0	439,034
Issuance of common stock for convertible notes conversion	0	90,572
Common shares issued for accrued expenses payable	$ 100,000	$ 0

Organization and Operations

Organization and Operations	3 Months Ended
	Dec. 31, 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 December 31, 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 WCUI/PSI with The Medical Alliance Inc ("TMA"). The Company owns a 50% of interest in the newly formed entity Psoria Development Company, LLC (“ PDC”).

Significant and Critical Accoun

Significant and Critical Accounting Policies and Practices	3 Months Ended
	Dec. 31, 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-Unaudited Interim Financial Information 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 E stimates and Assumptions and Critical Accounting Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s). Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were: (i) Assumption as a going concern : Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business . (ii) Allowance for doubtful accounts : Management’s estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; and general economic conditions that may affect a client’s ability to pay . The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole. (iii) Inventory Obsolescence and Markdowns : The Company’s estimate of potentially excess and slow-moving inventories is based on evaluation of inventory levels and aging, review of inventory turns and historical sales experiences. The Company’s estimate of reserve for inventory shrinkage is based on the historical results of physical inventory cycle counts. (iv) Fair value of long-lived assets : Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events. (v) Valuation allowance for deferred tax assets : Management assumes that t he realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry - forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors. (vi) Estimates and assumptions used in valuation of equity instruments : Management estimates expected term of share options and similar instruments, expected volatility of the Company’s common shares and the method used to estimate it, expected annual rate of quarterly dividends, and risk free rate(s) to value share options and similar instruments. These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates. Principles of Consolidation The Company applies the guidance of Topic 810 “Consolidation” 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 December 31, 2015, the non-controlling interest in PDC was $107,738 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 the identifiable assets acquired in the acquiree at the date of acquisition with the assistance of the third party valuation firm . Business Enterprise Valuation The Company utilizes the income approach – discounted cash flows method to estimate the business enterprise value with the assistance of the third party valuation firm . The income approach considers a given company's future sales, net cash flow and growth potential. In valuing the business enterprise value of business acquired, the Company forecasted sales and net cash flow for the acquiree for five (5) years into the future and used a discounted net cash flow method to determine a value indication of the total invested capital of the acquiree. The basic method of forecasting involves using past experience to forecast the future. The next step was to discount these projected net cash flows to their present values. One of the key elements of the income approach is the discount rate used to discount the projected cash flows to their present values. Determining an appropriate discount rate is one of the more difficult parts of the valuation process. The applicable rate of return or discount rate, the rate investors in closely-held companies require as a condition of acquisition, varies from time to time, depending on economic and other conditions. 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, prepayment and other current assets, accounts payable, accrued payroll – officers, credit cards payable, deferred revenue and accrued expenses and other current liabilities approximate their fair values because of the short maturity of these instruments. The Company’s notes 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 December 31, 2015 and September 30, 2015. 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 a n 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 E quivalents 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 $0 and $12,863 for doubtful accounts at December 31, 2015 and September 30, 2015. 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 December 31 , 2015 or September 30, 2015. 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 no inventory obsolescence adjustments for the interim period ended December 31, 2015 and 2014 . There was no lower of cost or market adjustments for the interim period ended December 31, 2015 and 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 parag

Going Concern

Going Concern	3 Months Ended
	Dec. 31, 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 December 31, 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 up on 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.

Inventories

Inventories	3 Months Ended
	Dec. 31, 2015
Inventories {2}
Inventories	Note 4 – Inventories Inventories consisted of the following: December 31, 2015 September 30, 2015 Purchased parts for assembly – PSI/PDC $ 81,267 $ 134,385 Finished goods - PSI 119,517 66,398 Raw material - StealthCo 12,686 12,718 $ 213,470 $ 213,501 Slow-Moving or Obsolescence Markdowns The Company recorded no inventory obsolescence adjustments for the reporting period ended December 31, 2015 and 2014. Lower of Cost or Market Adjustments There were no lower of cost or market adjustments for the interim period ended December 31, 2015 and 2014.

Property and Equipment

Property and Equipment	3 Months Ended
	Dec. 31, 2015
Property and Equipment {1}
Property and Equipment	Note 5 – Property and Equipment Property and equipment, stated at cost, less accumulated depreciation consisted of the following: Estimated Useful Life (Years) December 31, 2015 September 30, 2015 Auto 3 $ 15,000 $ 15,000 Computer equipment 5 6,810 6,810 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 23,207 104,042 104,042 Less accumulated depreciation (76,708) (74,418) $ 27,334 $ 29,624 (i) Depreciation Expense Depreciation expense was $2,290 and $3,961 for the reporting period ended December 31, 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	3 Months Ended
	Dec. 31, 2015
Intangible Assets Other Than Goodwill
Intangible Assets Other Than Goodwill	Note 6 – Intangible Assets Other Than Goodwill Exclusive License Agreements (i) Exclusive License Agreement for Provisional Patent No. 1 Signed on August 25, 2009 Grant of License An exclusive license agreement ("Exclusive License Agreement") was made and entered into on August 25, 2009, by and among Scot L. J ohnson ("Johnson") , Edwin T. Longo ("Longo", and together with Johnson collectively referred to herein as "Licensors"), and Psoria-Shield Inc. (“PSI” or "Licensee"). Upon the execution of the Exclusive License Agreement, Licensee acquired, and Licensors granted to Licensee, for the duration of the License Term (as defined below) , the sole and exclusive (including to the exclusion of Licensors), worldwide, paid-up, royalty-free right and license under the Licensed Patents , Know-how, Technical Data, and any Improvements as defined in the Exclusive License Agreement to develop , make , have made , use, sell, offer to sell, distribute, export, import , and otherwise commercialize the Licensed Product(s) in the Field. This license shall include the right of Licensee to grant s ublicen ses and distribution rights in the Field . Consideration for License As the sole and exclusive consideration for the rights and license granted in the Exclusive License Agreement , each of the Licensors received, on the date of signing, 3,000 , 000 s hares of the common stock of PSI, or 6,000 , 000 s hares of PSI in aggregate, which were valued at the stockholders’ cost basis of nil. License Term The term of the rights and license granted herein shall commence upon the date of signing of the Exclusive License Agreement and shall continue in effect in perpetuity unless and to the extent terminated as set forth in Sections 5.2 through 5.4 of the License Term of the Exclusive License Agreement . The License may be terminated at any time by the mutual written agreement of each of the Licen s ors and Licensee. (ii) Exclusive License Agreement for Provisional Patent No. 2 Signed on December 11, 2010 Grant of License An exclusive license agreement ("Exclusive License Agreement") was made and entered into on December 11, 2010, by and between Scot L. J ohnson ("Johnson" or referred to herein as "Licensor"), and Psoria-Shield Inc. (“PSI” or "Licensee"). Upon the execution of the Exclusive License Agreement, Licensee acquired, and Licensor granted to Licensee, for the duration of the License Term (as defined below) , the sole and exclusive (including to the exclusion of Licensor), worldwide, paid-up, royalty-free right and license under the Licensed Patents , Know-how, Technical Data, and any Improvements as defined in the Exclusive License Agreement to develop , make , have made , use, sell, offer to sell, distribute, export, import , and otherwise commercialize the Licensed Product(s) in the Field. This license shall include the right of Licensee to grant s ublicen ses and distribution rights in the Field . Consideration for License As the sole and exclusive consideration for the rights and license granted in the Exclusive License Agreement , the Licensor received, on the date of signing, 5 , 000 s hares of the common stock of PSI, which was valued at the stockholder’s cost basis of $5,000. License Term The term of the rights and licenses granted herein shall commence upon the date of signing of the Exclusive License Agreement and shall continue in effect in perpetuity unless and to the extent terminated as set forth in Sections 5.2 through 5.4 of the License Term of the Exclusive License Agreement . The License may be terminated at any time by the mutual written agreement of each of the Licen s ors and Licensee. Amortization Expense Amortization expense was $64 and $63 for the reporting period ended December 31, 2015 and 2014. 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 patent s 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 patent s 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 $21,417 for the reporting period ended December 31, 2015. Summary of Patents and Exclusive Licenses The patents and exclusive licenses were as follows: Estimated Useful Life (Years) December 31, 2015 September 30, 2015 PSI Exclusive license 20 $ 5,000 $ 5,000 Accumulated amortization (1,255) (1,191) Accumulated impairment - - 3,745 3,809 Stealth Co Patents 20 $ 356,290 $ 379,803 Accumulated amortization (75,073) (53,656) Accumulated impairment - - 281,217 302,634 Total Patents and exclusive license 361,290 361,290 Accumulated amortization (76,328) (54,847) Accumulated impairment - - $ 284,962 $ 306,443 Acquired Technologies Acquired technologies, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) December 31, 2015 September 30, 2015 PSI Acquired technologies 20 2,095,000 2,095,000 Accumulated amortization (323,086) (322,973) Accumulated impairment (1,749,027) (1,749,027) 22,887 23,000 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 $113 and $893 for the reporting period ended December 31, 2015 and 2014, respectively. Non-compete Agreements Non-compete agreements, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) December 31, 2015 September 30, 2015 PSI Non-Compete agreement 4 120,000 120,000 Accumulated amortization (92,500) (92,500) Accumulated impairment (27,500) (27,500) $ - $ - 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 $0 and $7,500 for the reporting period ended December 31, 2015 and 2014, respectively. Trademarks Trademarks, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) December 31, 2015 September 30, 2015 PSI Trademark - Psoria-Light 7 420,000 420,000 Accumulated amortization (177,780) (177,500) Accumulated impairment (222,300) (222,300) 19,920 20,270 Trademark - Psoria-Shield 7 210,000 210,000 Accumulated amortization (100,280) (100,000) Accumulated impairment (103,300) (103,300) 6,420 6,700 Total Trademarks 630,000 630,000 Accumulated amortization (278,060) (277,500) Accumulated impairment (325,600) (325,600) $ 26,340 $ 26,900 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 $560 and $22,500 for the reporting period ended December 31, 2015 and 2014, respectively.

Goodwill.

Goodwill.	3 Months Ended
	Dec. 31, 2015
Goodwill.
Goodwill	Note 7 – Goodwill Goodwill, stated at cost, less accumulated impairment, if any, consisted of the following: December 31, 2015 September 30, 2015 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) (1,661,287) 55,316 55,316 Total Acquired technologies 2,916,603 2,916,603 Accumulated impairment (2,861,287) (2,861,287) $ 55,316 $ 55,316 Impairment Testing The Company completed the impairment testing of goodwill and determined that there was an impairment of $2,861,287 to the goodwill at September 30, 2015 .

Website Development Costs_

Website Development Costs:	3 Months Ended
	Dec. 31, 2015
Website Development Costs:
Website Development Costs:	Note 8 – Website Development Costs Website development costs, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) December 31, 2015 September 30, 2015 Website development costs 3 $ 22,809 $ 22,809 Less accumulated amortization (22,809) (22,809) $ - $ - 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 $0 and $2,378 for the reporting period ended December 31, 2015 and 2014, respectively.

Convertible Notes Payable - JMJ

Convertible Notes Payable - JMJ	3 Months Ended
	Dec. 31, 2015
Convertible Notes Payable - JMJ
Convertible Notes Payable - JMJ	Note 9- Notes Payable Notes payable consisted of the following: December 31, 2015 September 30, 2015 Note issued on May 14, 2014 for $2,000, with no interest and due upon demand. 2,000 2,000 Note issued on August 21, 2014 for $7,000, with no interest and due upon demand. 7,000 7,000 Note issued on May 6, 2015 for $20,000, with 3% interest, due in twelve months 20,000 20,000 Note issued on May 19, 2015 for $10,000, with 3% interest, due in six months, converted to shares on January 12, 2016. (Subsequent note). 10,000 10,000 Note issued on May 22, 2015 for $10,000, with 3% interest, due in twelve months 10,000 10,000 Note issued on June 2, 2015 for $10,000, with 3% interest, due in twelve months 10,000 10,000 Note issued on August 5, 2015 for $10,000, with 3% interest, due in six months, converted to shares on January 12, 2016. (Subsequent note). 5,000 5,000 Note issued on August 31, 2015 for $10,000, with 3% interest, due in six months, converted to shares on January 12, 2016. (Subsequent note). 10,000 10,000 Note issued on September 24, 2015 for $10,000, with 3% interest, due in twelve months, 10,000 10,000 Note issued on September 29, 2015 for $10,000, with 3% interest, due upon demand and converted to shares on January 12, 2016. (Subsequent note). 10,000 10,000 Note issued on September 30, 2015 for $20,000, due upon demand, converted to shares on January 14, 2016. (Subsequent note). 20,000 20,000 Note issued on October 5, 2015 for $3,500, with 3% interest, due upon demand, converted to shares on January 12, 2016. (Subsequent note). 3,500 - Note issued on November 3, 2015 for $3,500, with 3% interest, due upon demand, converted to shares on January 12, 2016. (Subsequent note). 1,300 - Note issued on October 20, 2015 for $50,000, with 10% simple interest, due in six months. 50,000 - Notes issued on November 16, 2015 for $17,500, with 10% simple interest, due in six months 17,500 - Note issued on November 18, 2015 for $10,000, with 3% interest, due upon demand, converted to shares on January 14, 2016. (Subsequent note). 10,000 - 196,300 114,000 Long-term portion (-) (-) 196,300 114,000 Discount on convertible notes payable (-) (-) Current maturities, net of discount $ 196,300 $ 114,000

Related Party Transactions

Related Party Transactions	3 Months Ended
	Dec. 31, 2015
Related party transactions
Related Party Transactions	Note 10 – Related Party Transactions Related Parties Related parties with whom the Company had transactions are: Related Parties Relationship 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 December 31, 2015 September 30, 2015 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 (64,608) (52,972) Remaining balance 185,392 197,028 Current maturity of note receivable - Chairman, President and CEO (38,409) (36,299) Note receivable - Chairman, President and CEO, net of current maturity $ 146,983 $ 160,729

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Dec. 31, 2015
Commitments and Contingencies {1}
Commitments and Contingencies	Note 11 – 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 - 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 (remainder of the year) 15,050 $ 15,050 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) 14,400 $ 14.400

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Dec. 31, 2015
Stockholders' Equity {1}
Stockholders' Equity	Note 12 – Stockholders’ Equity (Deficit) Shares Authorized Upon formation the total number of shares of all classes of stock which the Company is authorized to issue is Seventy Five Million (75,000,000) shares of which Seventy Five Million (75,000,000) shares shall be Common Stock, par value $.001 per share. Common Stock Sale of Common Stock or Equity Units 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. During the three months ended December 31, 2015, the Company sold 1,100,001 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 $0.09 per unit or $99,000; $54,747 ($0.05 per common share) and $44,253 ($0.04 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively. During the three months ended December 31, 2015, the Company sold 3,000,000 equity units consisting of one (1) common share and a warrant to purchase one and 1/2 (1.5) common share with an exercise price of $0.15 per share, expiring five (5) years from the date of issuance, at $0.10 per unit or $300,000; $131,400 ($0.04 per common share) and $168,600 ($0.04 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively. During the three months ended December 31, 2015, the Company sold 100,000 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 $0.10 per unit or $10,000; $150 ($0.002 per common share) and $9,850 ($0.01 per warrant share) were allocated as the relative fair value of the common stock and warrants, respectively. Issuance of Common Stock or Equity Units to Parties Other Than Employees for Acquiring Goods or Services 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 share, the closing price on the issuance date, or $33,500, all of which were expensed as consulting fees. In October, 2014, the Company issued 893,333 shares of its common stock to Arthur Douglas and Associates Inc for their consulting services. The shares were valued at $0.13 per shares, the most recent PPM price, or $116,133, which were expensed as consulting fees. During the three months ended September 30, 2015, the Company issued 750,000 shares of its common stock to consultants for their consulting services. The shares were valued at $0.075 per shares, the most recent PPM price, or $56,250, which were expensed as consulting fees. On October 2, 2015, the Company entered into a Consulting agreement (the "Consulting Agreement") with BW Consulting (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 issued 300,000 restricted shares of its common stock. The shares were valued at $0.09 per share, the most recent PPM price, or $27,000, all of which were expensed as consulting fees. On October 12, 2015, the Company issued 900,000 shares of its common stock to Arthur Douglas and Associates Inc. for consulting fees. The shares were valued at $0.09 per share, the most recent PPM price, or $81,000, all of which were expensed as consulting fees. On December 22, 2015, the Company cancelled the advisory agreement dated May 21, 2015 with 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. The shares were valued at $0.10 per share, the most recent PPM price, or $10,000, all of which were expensed as consulting fees. On December 23, 2015, the Company issued 1,000,000 shares of its common stock to Arthur Douglas and Associates Inc. for a satisfaction of a payment for consulting fees due of $60,000. The shares were valued at $0.10 per share, the most recent PPM price, or $100,000. The Company record $40,000 as loss from extinguishment of debt. 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 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, 2014, 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. 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. 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. 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. During the quarter ended December 31, 2015, the Company issued an option to purchase 62,500 shares of its common stock to one officer of the Company with an exercise price of $0.14 per share expiring five (5) years from the date of issuance. The assumptions used for options granted during the reporting period ended December 31, 2015 are as follows: Exercise price $ 0.10 Expected dividends - % Expected volatility 139.01 % Risk free interest rate 1.19 % Expected life of option 5 During the three months ended December 31, 2015, the Company recorded $5,806 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, 2015 5,172,500 $ 0.01 - 2.00 $ 0.60 $ 1,514,329 $ - Granted 62,500 0.11-0.25 0.14 5,806 - Canceled - - - - - Exercised (200,000) 0.01 0.01 - - Expired - - - - - Vested and exercisable, December 31, 2015 5,035,000 $ 0.01 - 2.00 $ 0.60 $ 1,520,135 $ - Unvested, December 31, 2015 - $ - $ - $ - $ - The following table summarizes information concerning outstanding and exercisable options as of December 31, 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 $0.44 50,000 1.20 0.44 50,000 1.20 0.44 $1.00 750,000 4.94 1.00 750,000 4.94 1.00 $2.00 650,000 6.14 2.00 650,000 6.14 2.00 $0.75 10,000 2.68 0.75 10,000 2.68 0.75 $0.40 1,800,000 3.16 0.40 1,800,000 3.16 0.40 $0.40 250,000 3.50 0.40 250,000 3.50 0.40 $0.13 262,500 3.75 0.13 262,500 3.75 0.13 $0.13 262,500 4.00 0.11 262,500 4.00 0.11 $0.13 262,500 4.25 0.19 262,500 4.75 0.19 $0.25 150,000 4.37 0.25 150,000 4.37 0.25 $0.14 262,500 4.50 0.14 262,500 4.50 0.14 $0.13 262,500 4.75 0.13 262,500 4.75 0.13 $0.14 62,500 5.00 0.15 62,500 5.00 0.15 $0.01 - 2.00 5,035,000 4.15 $ 0.62 5,035,000 4.15 $ 0.62 As of December 31, 2015, there were 2,425,000 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 13, 2015 and June 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. October 2015 and December 2015 Issuances In October 2015, the Company issued warrants to purchase 1,100,001 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 December 2015, the Company issued warrants to purchase 4,600,000 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: October, 2015 December, 2015 Expected life (year) 5 5 Expected volatility (*) 167.29 % 167.29 % 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 $0.0727 and $0.0857 per warrant share or $79,970 and $394,220, 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, 2015 36,371,578 $ 0.01-2.31 $ 0.32 $ 1,897,292 $ - Granted 5,700,001 0.15-0.25 0.15 222,703 - Canceled - - - - - Exercised (300,000) 0.01 0.01 (-) - Expired (1,759,334) - - (38) - Balance, December 31, 2015 40,012,245 $ 0.01 - 2.31 $ 0.28 $ 2,119,957 $ Earned and exercisable, December 31, 2015 40,012,245 $ 0.01 - 2.31 $ 0.28 $ 2,119,957 $ - Unvested, December 31, 2015 - $ - $ - $ - $ - The following table summarizes information concerning outstanding and exercisable warrants as of December 31, 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 40,012,245 3.65 $ 0.28 40,012,245 3.65 $ 0.28

Concentration of Credit Risk

Concentration of Credit Risk	3 Months Ended
	Dec. 31, 2015
Concentration of Credit Risk
Concentration of Credit Risk	Note 13 - 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 December 31, 2015 and September 30, 2015, 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	3 Months Ended
	Dec. 31, 2015
Segment Reporting:
Segment Reporting	Note 14 – 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: which it stems from PSI, its wholly-owned subsidiary it acquired on August 24, 2012, a developer, manufacturer, marketer and distributer of targeted Ultra Violet ("UV") phototherapy devices for the treatment of skin diseases . (ii) Management of Client Services: which it stems from NPC, its wholly-owned subsidiary it acquired on February 28, 2014. NPC engages in management of top-tier medical practices in the interventional and multi-modal pain management sector. (iii) Authentication and Encryption Products and Services: which it stems from StealthCo, its wholly-owned subsidiary formed on March 18, 2014 . StealthCo engages in the business of selling, licensing or otherwise providing certain authentication and encryption products and services upon acquisition of certain assets from SMI. 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 December 31, 2015 ASSETS Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Current Assets Cash 87,740 22,747 10,250 14,862 135,599 Inventories - 200,784 - 12,686 213,470 Current maturity of note receivable - Chairman and CEO 38,409 - - - 38,409 Prepayments and other current assets 16,924 - 2,700 652 20,276 Total current assets 143,073 223,531 12,950 28,200 407,754 Property and Equipment Property and equipment 18,390 80,956 - 4,696 104,042 Accumulated depreciation (10,745) (64,114) - (1,849) (76,708) Property and equipment, net 7,645 16,842 - 2,847 27,334 Patents and Exclusive Licenses Patents and exclusive licenses and patents - 5,000 - 356,290 361,290 Accumulated amortization - (1,255) - (75,073) (76,328) Patents and exclusive licenses, net - 3,745 - 281,217 284,962 Acquired Technologies Acquired technologies - PSI - 2,095,000 - - 2,095,000 Accumulated amortization - PSI - (323,086) - - (323,086) Accumulated impairment - PSI - (1,749,027) - - (1,749,027) Acquired technologies, net - 22,887 - - 22,887 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 - - - - (278,060) Accumulated amortization - PL - (177,780) - - - Accumulated amortization - PS - (100,280) - - - Accumulated impairment - - - - (325,600) Accumulated impairment - PL - (325,600) - - - Accumulated impairment - PS - - - - - Trademarks, net - 26,340 - - 26,340 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 146,983 - - - 146,983 Security deposits - 1,760 - - 1,760 Total other assets 146,983 1,760 - - 148,743 Total assets 297,701 350,421 12,950 312,264 973,336 Wellness Center USA, Inc. Operations by Segments For the Three Months Ended Ended December 31, 2015 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Revenue Consulting services - - - 7,500 7,500 Management services - related party - - 111,702 - 111,702 Sales 2,224 - - 5,000 7,224 Total revenue 2,224 - 111,702 12,500 126,426 Cost of goods sold 2,487 3,665 - 21,409 27,561 Gross margin (263) (3,665) 111,702 (8,909) 98,865 Operating expenses Consulting fees 175,252 20,300 - - 195,552 Professional fees 86,851 52,893 17,433 - 157,177 Rent expense - related party 6,597 - - - 6,597 Rent expense 6,420 4,800 6,550 17,770 Salaries - officers 63,993 - 46,154 33,883 144,030 Salaries - others - - 25,838 - 25,838 Selling expenses - 1,290 - - 1,290 Depreciation and amortization 906 737 - 21,681 23,324 General and administrative expenses 29,561 24,731 5,587 5,133 65,012 Total operating expenses 363,160 106,371 99,812 67,247 636,590 Loss from continuing operations (363,423) (110,036) 11,890 (76,156) (537,725)

Subsequent Events

Subsequent Events	3 Months Ended
	Dec. 31, 2015
Subsequent Events
Subsequent Events	Note 15 – 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: Sale of Common Stock or Equity Units In January 2016, the Company raised $140,200 from the issuance of (i) 1,068,667 common shares of the Company; (ii) warrants to purchase 1,219,667 common shares with an exercise price of $0.10 and $0.15 per share, expiring five (5) years from the date of issuance. Conversions to Common Stock In January 2016, a note holder converted $20,000 of a note dated September 30, 2015 into 200,000 shares with 300,000 warrant shares at $0.15 exercise price expiring five (5) years from the date of issuance. In January 2016, a note holder converted $25,000 of three notes dated from May 19, 2015 to August 31, 2015 into 250,000 shares with 375,000 warrant shares at $0.15 exercise price expiring five (5) years from the date of issuance. In January 2016, a note holder converted $4,800 of two notes dated from October 5, 2015 to November 3, 2015 into 48,000 shares with 72,000 warrant shares at $0.15 exercise price expiring five (5) years from the date of issuance. In January 2016, a note holder converted $20,000 of two notes dated from September 29, 2015 to November 18, 2015 into 200,000 shares with 300,000 warrant shares at $0.15 exercise price expiring five (5) years from the date of issuance.

Summary of Significant Accounti

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Dec. 31, 2015
Summary of Significant Accounting Policies (Policies)
Basis of Presentation	Basis of Presentation-Unaudited Interim Financial Information 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 The Company elected September 30 th
Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions	Use of E stimates and Assumptions and Critical Accounting Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s). Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were: (i) Assumption as a going concern : Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business . (ii) Allowance for doubtful accounts : Management’s estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; and general economic conditions that may affect a client’s ability to pay . The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole. (iii) Inventory Obsolescence and Markdowns : The Company’s estimate of potentially excess and slow-moving inventories is based on evaluation of inventory levels and aging, review of inventory turns and historical sales experiences. The Company’s estimate of reserve for inventory shrinkage is based on the historical results of physical inventory cycle counts. (iv) Fair value of long-lived assets : Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable. If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes. The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events. (v) Valuation allowance for deferred tax assets : Management assumes that t he realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry - forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors. (vi) Estimates and assumptions used in valuation of equity instruments : Management estimates expected term of share options and similar instruments, expected volatility of the Company’s common shares and the method used to estimate it, expected annual rate of quarterly dividends, and risk free rate(s) to value share options and similar instruments. These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly. Actual results could differ from those estimates.
Principles of Consolidation	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 December 31, 2015, the non-controlling interest in PDC was $107,738 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 the identifiable assets acquired in the acquiree at the date of acquisition with the assistance of the third party valuation firm .
Business Enterprise Valuation	Business Enterprise Valuation The Company utilizes the income approach – discounted cash flows method to estimate the business enterprise value with the assistance of the third party valuation firm . The income approach considers a given company's future sales, net cash flow and growth potential. In valuing the business enterprise value of business acquired, the Company forecasted sales and net cash flow for the acquiree for five (5) years into the future and used a discounted net cash flow method to determine a value indication of the total invested capital of the acquiree. The basic method of forecasting involves using past experience to forecast the future. The next step was to discount these projected net cash flows to their present values. One of the key elements of the income approach is the discount rate used to discount the projected cash flows to their present values. Determining an appropriate discount rate is one of the more difficult parts of the valuation process. The applicable rate of return or discount rate, the rate investors in closely-held companies require as a condition of acquisition, varies from time to time, depending on economic and other conditions.
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, prepayment and other current assets, accounts payable, accrued payroll – officers, credit cards payable, deferred revenue and accrued expenses and other current liabilities approximate their fair values because of the short maturity of these instruments. The Company’s notes 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 December 31, 2015 and September 30, 2015. 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 a n 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 E quivalents 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 $0 and $12,863 for doubtful accounts at December 31, 2015 and September 30, 2015.
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 December 31 , 2015 or September 30, 2015.
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 no inventory obsolescence adjustments for the interim period ended December 31, 2015 and 2014 . There was no lower of cost or market adjustments for the interim period ended December 31, 2015 and 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 20 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
Derivative Instruments and Hedging Activities	Derivative Instruments and Hedging Activities The Company accounts for derivative instruments and hedging activities in accordance with paragraph 815-10-05-4 of the FASB Accounting Standards Codification (“Paragraph 815-10-05-4”). Paragraph 815-10-05-4 requires companies to recognize all derivative instruments as either assets or liabilities in the balance sheet at fair value. The accounting for changes in the fair value of a derivative instrument depends upon: (i) whether the derivative has been designated and qualifies as part of a hedging relationship, and (ii) the type of hedging relationship. For those derivative instruments that are designated and qualify as hedging instruments, a company must designate the hedging instrument based upon the exposure being hedged as either a fair value hedge, cash flow hedge or hedge of a net investment in a foreign operation.
Derivative Liability	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 R ecognition 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 render ed 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 : T he Company derives its revenues from sales contracts with customer s with revenues being generated upon the shipment of merchandise. Persuasive evidence of an arrangement is demonstrated via sales invoice or contract; product delivery is evidenced by warehouse shipping log as well as a signed bill of lading from the vessel or rail company and title transfers upon shipment, based on free on board (“FOB”) warehouse terms ; the sales price to the customer is fixed upon acceptance of the signed purchase order or contract and there is no separate sales rebate, discount, or volume incentive. When the Company recognizes revenue, no provisions are made for returns because, historically, there have been very few sales returns and adjustments that have impacted the ultimate collection of revenues. (ii) Management fees of medical practice : The Company receives management fees from the management services it provides to medical practices. The Company earns and records 50% of the fees the medical practice collects as management fees when collected per management service agreement. (iii) Consulting service: revenue is recognized in the period services are rendered and earned under service arrangements with clients where service fees are fixed or determinable and collectability is reasonably assured .
Shipping and Handling Costs	Shipping and Handling C osts 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 i f 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, non-forfeitable equity instruments are issued at the date the grantor and grantee enter into an agreement for goods or services (no specific performance is required by the grantee to retain those equity instruments), then, because of the elimination of any obligation on the part of the counterparty to earn the equity instruments, a measurement date has been reached. A grantor shall recognize the equity instruments when they are issued (in most cases, when the agreement is entered into). Pursuant to ASC paragraph 505-50-45-1, a grantor may conclude that an asset (other than a note or a receivable) has been received in return for fully vested, non-forfeitable equity instruments that are issued at the date the grantor and grantee enter into an agreement for goods or services (and no specific performance is required by the grantee in order to retain those equity instruments). Such an asset shall not be displayed as contra-equity by the grantor of the equity instruments. The transferability (or lack thereof) of the equity instruments shall not affect the balance sheet display of the asset. This guidance is limited to transactions in which equity instruments are transferred to other than employees in exchange for goods or services. 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 i f 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 T ax 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 December 31, 2015 For the Reporting Period Ended December 31, 2014 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. The options were exercised on December 31, 2015. - 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 262,500 262,500 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 262,500 262,500 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 262,500 262,500 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 150,000 150,000 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 262,500 262,500 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 262,500 262,500 Stock options issued on December 31, 2015 to the one officer of the Company with an exercise price of $0.14 per share expiring five (5) years from the date of issuance 62,500 - Sub-total: Stock option shares 5,035,000 5,840,000 Warrant Shares Remaining unexercised warrants issued on November 10, 2010 to investors in connection with the Company’s November 10, 2010 equity financing with an exercise price of $0.01 per share expiring five (5) years from the date of issuance - 1,600,000 Remaining unexercised warrants originally issued on November 30, 2010 to investors with an exercise price of $0.01 per share expiring five (5) years from the date of issuance - 884,334 Remaining unexercised warrants issued on November 30, 2010 for services with an exercise price of $0.01 per share expiring five (5) years from the date of issuance - 375,000 Warrants issued on March 8, 2012 to an investor with an exercise price of $0.50 per share expiring five (5) years from the date of issuance 190,000 190,000 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 - Warrants issued in December 2015 to the investors with an exercise price of $0.15 per share expiring five (5) years from the date of issuance. 4,600,000 - Sub-total: Warrant shares 40,012,245 14,554,686 Total contingent shares issuance arrangement, stock options or warrants 45,047,245 24,041,650 There were approximate 62,918 and 6,571,998 incremental common shares under the treasury stock method for the reporting period ended December 31, 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 Pursuant to Paragraph 280-10-50-10 a public entity shall report separately information about each operating segment that meets both of the following criteria: a. Has been identified in accordance with paragraphs 280-10-50-1 and 280-10-50-3 through 50-9 or results from aggregating two or more of those segments in accordance with the following paragraph; and b. Exceeds the quantitative thresholds in paragraph 280-10-50-12. In accordance with Paragraph 280-10-50-12 a public entity shall report separately information about an operating segment that meets any of the following quantitative thresholds: a. Pursuant to Paragraphs 280-10- 50-22 and 280-10-50-29, a public entity shall report a measure of profit or loss and total assets for each reportable segment and provide an explanation of the measurements of segment profit or loss and segment assets for each reportable segment. At a minimum, a public entity shall disclose all of the following: a. The basis of accounting for any transactions between reportable segments. b. The nature of any differences between the measurements of the reportable segments' profits or losses and the public entity's consolidated income (loss) before income tax provision, extraordinary items, and discontinued operations (if not apparent from the reconciliations described in paragraphs 280-10-50-30 through 50-31). c. The nature of any differences between the measurements of the reportable segments’ assets and the public entity's consolidated assets (if not apparent from the reconciliations described in paragraphs 280-10-50-30 through 50-31). d. The nature of any changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit or loss. e. The nature and effect of any asymmetrical allocations to reportable segments.
Non-controlling Interest-1	Non-controlling Interest-1 The Company follows paragraph 810-10-65-1 of the FASB Accounting Standards Codification to report the non-controlling interest in PDC, its 50% owned subsidiary in the consolidated statements of 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 50%-owned subsidiary, PDC. Non-controlling interest is adjusted for the non-controlling interest holder’s proportionate share of the earnings or losses and other comprehensive income (loss) 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 .
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: 1. Identify the contract(s) with the customer 2. Identify the performance obligations in the contract 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations in the contract 5. 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: 1. Contracts with customers 2. Significant judgments and changes in judgments 3. 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 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 2015, the FASB issued the FASB Accounting Standards Update No. 2015-17 “ Income Taxes (Topic 740) Balance Sheet Classification of Deferred Taxes” (“ASU 2015-17”). For public business entities, the amendments in this Update are effective for financial statements issued for annual periods beginning after December 15, 2016, and interim periods within those annual periods. In January 2016, the FASB issued the FASB Accounting Standards Update No. 2016-01 “ Financial Instruments—Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities” (“ASU 2016-01”). This Update · Requires equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) to be measured at fair value with changes in fair value recognized in net income. · Simplify the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment. When a qualitative assessment indicates that impairment exists, an entity is required to measure the investment at fair value. · Eliminate the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet. · Require public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes. · Require an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments. · Require separate presentation of financial assets and financial liabilities by measurement category and form of financial asset (that is, securities or loans and receivables) on the balance sheet or the accompanying notes to the financial statements. · Clarify that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. 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)	3 Months Ended
	Dec. 31, 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)	3 Months Ended
	Dec. 31, 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 25

Intangible Assets Other Than Goodwill (Tables)	3 Months Ended
	Dec. 31, 2015
Intangible Assets Other Than Goodwill {3}
Intangible Assets Other Than Goodwill	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 20 Trademarks (***) 7

Earnings per Share (Tables)

Earnings per Share (Tables)	3 Months Ended
	Dec. 31, 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 December 31, 2015 For the Reporting Period Ended December 31, 2014 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. The options were exercised on December 31, 2015. - 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 262,500 262,500 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 262,500 262,500 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 262,500 262,500 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 150,000 150,000 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 262,500 262,500 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 262,500 262,500 Stock options issued on December 31, 2015 to the one officer of the Company with an exercise price of $0.14 per share expiring five (5) years from the date of issuance 62,500 - Sub-total: Stock option shares 5,035,000 5,840,000 Warrant Shares Remaining unexercised warrants issued on November 10, 2010 to investors in connection with the Company’s November 10, 2010 equity financing with an exercise price of $0.01 per share expiring five (5) years from the date of issuance - 1,600,000 Remaining unexercised warrants originally issued on November 30, 2010 to investors with an exercise price of $0.01 per share expiring five (5) years from the date of issuance - 884,334 Remaining unexercised warrants issued on November 30, 2010 for services with an exercise price of $0.01 per share expiring five (5) years from the date of issuance - 375,000 Warrants issued on March 8, 2012 to an investor with an exercise price of $0.50 per share expiring five (5) years from the date of issuance 190,000 190,000 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 - Warrants issued in December 2015 to the investors with an exercise price of $0.15 per share expiring five (5) years from the date of issuance. 4,600,000 - Sub-total: Warrant shares 40,012,245 14,554,686 Total contingent shares issuance arrangement, stock options or warrants 45,047,245 24,041,650

Schedule of Inventory (Tables)

Schedule of Inventory (Tables)	3 Months Ended
	Dec. 31, 2015
Schedule of Inventory
Schedule of Inventory (Tables)	Inventories consisted of the following: December 31, 2015 September 30, 2015 Purchased parts for assembly – PSI/PDC $ 81,267 $ 134,385 Finished goods - PSI 119,517 66,398 Raw material - StealthCo 12,686 12,718 $ 213,470 $ 213,501

Schedule of Property and Equipm

Schedule of Property and Equipment (Tables)	3 Months Ended
	Dec. 31, 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) December 31, 2015 September 30, 2015 Auto 3 $ 15,000 $ 15,000 Computer equipment 5 6,810 6,810 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 23,207 104,042 104,042 Less accumulated depreciation (76,708) (74,418) $ 27,334 $ 29,624

Summary of Patents and Exclusiv

Summary of Patents and Exclusive Licenses (Tables)	3 Months Ended
	Dec. 31, 2015
Summary of Patents and Exclusive Licenses
Summary of Patents and Exclusive Licenses	Summary of Patents and Exclusive Licenses The patents and exclusive licenses were as follows: Estimated Useful Life (Years) December 31, 2015 September 30, 2015 PSI Exclusive license 20 $ 5,000 $ 5,000 Accumulated amortization (1,255) (1,191) Accumulated impairment - - 3,745 3,809 Stealth Co Patents 20 $ 356,290 $ 379,803 Accumulated amortization (75,073) (53,656) Accumulated impairment - - 281,217 302,634 Total Patents and exclusive license 361,290 361,290 Accumulated amortization (76,328) (54,847) Accumulated impairment - - $ 284,962 $ 306,443

Summary of Acquired Technologie

Summary of Acquired Technologies (Tables)	3 Months Ended
	Dec. 31, 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) December 31, 2015 September 30, 2015 PSI Acquired technologies 20 2,095,000 2,095,000 Accumulated amortization (323,086) (322,973) Accumulated impairment (1,749,027) (1,749,027) 22,887 23,000

Summary of Non compete Agreemen

Summary of Non compete Agreements (Tables)	3 Months Ended
	Dec. 31, 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) December 31, 2015 September 30, 2015 PSI Non-Compete agreement 4 120,000 120,000 Accumulated amortization (92,500) (92,500) Accumulated impairment (27,500) (27,500) $ - $ -

Summary of Trademarks (Tables)

Summary of Trademarks (Tables)	3 Months Ended
	Dec. 31, 2015
Summary of Trademarks
Summary of Trademarks	Trademarks, stated at cost, less accumulated amortization consisted of the following: Estimated Useful Life (Years) December 31, 2015 September 30, 2015 PSI Trademark - Psoria-Light 7 420,000 420,000 Accumulated amortization (177,780) (177,500) Accumulated impairment (222,300) (222,300) 19,920 20,270 Trademark - Psoria-Shield 7 210,000 210,000 Accumulated amortization (100,280) (100,000) Accumulated impairment (103,300) (103,300) 6,420 6,700 Total Trademarks 630,000 630,000 Accumulated amortization (278,060) (277,500) Accumulated impairment (325,600) (325,600) $ 26,340 $ 26,900

Schedule Of Goodwill (Tables)

Schedule Of Goodwill (Tables)	3 Months Ended
	Dec. 31, 2015
Schedule Of Goodwill
Schedule of Goodwill	Goodwill, stated at cost, less accumulated impairment, if any, consisted of the following: December 31, 2015 September 30, 2015 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) (1,661,287) 55,316 55,316 Total Acquired technologies 2,916,603 2,916,603 Accumulated impairment (2,861,287) (2,861,287) $ 55,316 $ 55,316

Website Development Cost (Table

Website Development Cost (Tables)	3 Months Ended
	Dec. 31, 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) December 31, 2015 September 30, 2015 Website development costs 3 $ 22,809 $ 22,809 Less accumulated amortization (22,809) (22,809) $ - $ -

Convertible Notes Payable - J35

Convertible Notes Payable - JMJ (Tables)	3 Months Ended
	Dec. 31, 2015
Convertible Notes Payable - JMJ (Tables):
Convertible Notes Payable - JMJ (Tables)	Notes payable consisted of the following: December 31, 2015 September 30, 2015 Note issued on May 14, 2014 for $2,000, with no interest and due upon demand. 2,000 2,000 Note issued on August 21, 2014 for $7,000, with no interest and due upon demand. 7,000 7,000 Note issued on May 6, 2015 for $20,000, with 3% interest, due in twelve months 20,000 20,000 Note issued on May 19, 2015 for $10,000, with 3% interest, due in six months, converted to shares on January 12, 2016. (Subsequent note). 10,000 10,000 Note issued on May 22, 2015 for $10,000, with 3% interest, due in twelve months 10,000 10,000 Note issued on June 2, 2015 for $10,000, with 3% interest, due in twelve months 10,000 10,000 Note issued on August 5, 2015 for $10,000, with 3% interest, due in six months, converted to shares on January 12, 2016. (Subsequent note). 5,000 5,000 Note issued on August 31, 2015 for $10,000, with 3% interest, due in six months, converted to shares on January 12, 2016. (Subsequent note). 10,000 10,000 Note issued on September 24, 2015 for $10,000, with 3% interest, due in twelve months, 10,000 10,000 Note issued on September 29, 2015 for $10,000, with 3% interest, due upon demand and converted to shares on January 12, 2016. (Subsequent note). 10,000 10,000 Note issued on September 30, 2015 for $20,000, due upon demand, converted to shares on January 14, 2016. (Subsequent note). 20,000 20,000 Note issued on October 5, 2015 for $3,500, with 3% interest, due upon demand, converted to shares on January 12, 2016. (Subsequent note). 3,500 - Note issued on November 3, 2015 for $3,500, with 3% interest, due upon demand, converted to shares on January 12, 2016. (Subsequent note). 1,300 - Note issued on October 20, 2015 for $50,000, with 10% simple interest, due in six months. 50,000 - Notes issued on November 16, 2015 for $17,500, with 10% simple interest, due in six months 17,500 - Note issued on November 18, 2015 for $10,000, with 3% interest, due upon demand, converted to shares on January 14, 2016. (Subsequent note). 10,000 - 196,300 114,000 Long-term portion (-) (-) 196,300 114,000 Discount on convertible notes payable (-) (-) Current maturities, net of discount $ 196,300 $ 114,000

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Dec. 31, 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	Note Receivable – Chairman, President and CEO December 31, 2015 September 30, 2015 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 (64,608) (52,972) Remaining balance 185,392 197,028 Current maturity of note receivable - Chairman, President and CEO (38,409) (36,299) Note receivable - Chairman, President and CEO, net of current maturity $ 146,983 $ 160,729

Future Minimum Lease Payments (

Future Minimum Lease Payments (Tables)	3 Months Ended
	Dec. 31, 2015
Future Minimum Lease Payments
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 (remainder of the year) 15,050 $ 15,050
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) 14,400 $ 14.400

Stockholders Equity Deficit (Ta

Stockholders Equity Deficit (Tables)	3 Months Ended
	Dec. 31, 2015
Stockholders Equity Deficit (Tables):
ASSUMPTIONS USED IN SEPTEMBER 2014 PRICING USING BLACK SCHOLES MODEL	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 2015 PRICING USING BLACK SCHOLES MODE	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
ASSUMPTIONS USED IN DECEMBER 2015 PRICING USING BLACK SCHOLES MODE	The assumptions used for options granted during the reporting period ended December 31, 2015 are as follows: Exercise price $ 0.10 Expected dividends - % Expected volatility 139.01 % Risk free interest rate 1.19 % Expected life of option 5
SUMMARY OF STOCK OPTION ACTIVITIES	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, 2015 5,172,500 $ 0.01 - 2.00 $ 0.60 $ 1,514,329 $ - Granted 62,500 0.11-0.25 0.14 5,806 - Canceled - - - - - Exercised (200,000) 0.01 0.01 - - Expired - - - - - Vested and exercisable, December 31, 2015 5,035,000 $ 0.01 - 2.00 $ 0.60 $ 1,520,135 $ - Unvested, December 31, 2015 - $ - $ - $ - $ -
SUMMARY OF OUTSTANDING AND EXCERCISABLE OPTIONS	The following table summarizes information concerning outstanding and exercisable options as of December 31, 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 $0.44 50,000 1.20 0.44 50,000 1.20 0.44 $1.00 750,000 4.94 1.00 750,000 4.94 1.00 $2.00 650,000 6.14 2.00 650,000 6.14 2.00 $0.75 10,000 2.68 0.75 10,000 2.68 0.75 $0.40 1,800,000 3.16 0.40 1,800,000 3.16 0.40 $0.40 250,000 3.50 0.40 250,000 3.50 0.40 $0.13 262,500 3.75 0.13 262,500 3.75 0.13 $0.13 262,500 4.00 0.11 262,500 4.00 0.11 $0.13 262,500 4.25 0.19 262,500 4.75 0.19 $0.25 150,000 4.37 0.25 150,000 4.37 0.25 $0.14 262,500 4.50 0.14 262,500 4.50 0.14 $0.13 262,500 4.75 0.13 262,500 4.75 0.13 $0.14 62,500 5.00 0.15 62,500 5.00 0.15 $0.01 - 2.00 5,035,000 4.15 $ 0.62 5,035,000 4.15 $ 0.62
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 %
October 2015 and December 2015 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: October, 2015 December, 2015 Expected life (year) 5 5 Expected volatility (*) 167.29 % 167.29 % Expected annual rate of quarterly dividends 0.00 % 0.00 % Risk-free rate(s) 1.60 % 1.55 %
SUMMARY OF COMPANYS WARRANT ACTIVITIES	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, 2015 36,371,578 $ 0.01-2.31 $ 0.32 $ 1,897,292 $ - Granted 5,700,001 0.15-0.25 0.15 222,703 - Canceled - - - - - Exercised (300,000) 0.01 0.01 (-) - Expired (1,759,334) - - (38) - Balance, December 31, 2015 40,012,245 $ 0.01 - 2.31 $ 0.28 $ 2,119,957 $ Earned and exercisable, December 31, 2015 40,012,245 $ 0.01 - 2.31 $ 0.28 $ 2,119,957 $ - Unvested, December 31, 2015 - $ - $ - $ - $ -
PERIOD END EXERCISABLE AND OUTSTANDING WARRANTS	The following table summarizes information concerning outstanding and exercisable warrants as of December 31, 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 40,012,245 3.65 $ 0.28 40,012,245 3.65 $ 0.28

Consolidated Statements By Repo

Consolidated Statements By Reportable Segment (Tables)	3 Months Ended
	Dec. 31, 2015
Consolidated Statements By Reportable Segment (Tables):
Total Assets By Reportable Segment	The detailed segment information of the Company is as follows: Wellness Center USA, Inc. Assets By Segments December 31, 2015 ASSETS Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Current Assets Cash 87,740 22,747 10,250 14,862 135,599 Inventories - 200,784 - 12,686 213,470 Current maturity of note receivable - Chairman and CEO 38,409 - - - 38,409 Prepayments and other current assets 16,924 - 2,700 652 20,276 Total current assets 143,073 223,531 12,950 28,200 407,754 Property and Equipment Property and equipment 18,390 80,956 - 4,696 104,042 Accumulated depreciation (10,745) (64,114) - (1,849) (76,708) Property and equipment, net 7,645 16,842 - 2,847 27,334 Patents and Exclusive Licenses Patents and exclusive licenses and patents - 5,000 - 356,290 361,290 Accumulated amortization - (1,255) - (75,073) (76,328) Patents and exclusive licenses, net - 3,745 - 281,217 284,962 Acquired Technologies Acquired technologies - PSI - 2,095,000 - - 2,095,000 Accumulated amortization - PSI - (323,086) - - (323,086) Accumulated impairment - PSI - (1,749,027) - - (1,749,027) Acquired technologies, net - 22,887 - - 22,887 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 - - - - (278,060) Accumulated amortization - PL - (177,780) - - - Accumulated amortization - PS - (100,280) - - - Accumulated impairment - - - - (325,600) Accumulated impairment - PL - (325,600) - - - Accumulated impairment - PS - - - - - Trademarks, net - 26,340 - - 26,340 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 146,983 - - - 146,983 Security deposits - 1,760 - - 1,760 Total other assets 146,983 1,760 - - 148,743 Total assets 297,701 350,421 12,950 312,264 973,336
Consolidated Statements By Reportable Segment	For the Three Months Ended Ended December 31, 2015 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Revenue Consulting services - - - 7,500 7,500 Management services - related party - - 111,702 - 111,702 Sales 2,224 - - 5,000 7,224 Total revenue 2,224 - 111,702 12,500 126,426 Cost of goods sold 2,487 3,665 - 21,409 27,561 Gross margin (263) (3,665) 111,702 (8,909) 98,865 Operating expenses Consulting fees 175,252 20,300 - - 195,552 Professional fees 86,851 52,893 17,433 - 157,177 Rent expense - related party 6,597 - - - 6,597 Rent expense 6,420 4,800 6,550 17,770 Salaries - officers 63,993 - 46,154 33,883 144,030 Salaries - others - - 25,838 - 25,838 Selling expenses - 1,290 - - 1,290 Depreciation and amortization 906 737 - 21,681 23,324 General and administrative expenses 29,561 24,731 5,587 5,133 65,012 Total operating expenses 363,160 106,371 99,812 67,247 636,590 Loss from continuing operations (363,423) (110,036) 11,890 (76,156) (537,725)

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%

Consolidated Subsidiaries (Deta

Consolidated Subsidiaries (Details)	Dec. 31, 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	$ 107,738

Accounts Receivable and Allowan

Accounts Receivable and Allowance for Doubtful Accounts(Details) - USD ($)	Dec. 31, 2015	Sep. 30, 2015
Doubtful Accounts Details
Doubtful Accounts for september and december are	$ 0	$ 12,863

Assets Estimated Useful Life (D

Assets Estimated Useful Life (Details)	Dec. 31, 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)	20
Trademarks Estimated Useful Life (Years)	7

Earnings per Share (Details)

Earnings per Share (Details) - shares	3 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
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. The options were exercised on December 31, 2015		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	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	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	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	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	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	262,500
Stock options issued on December 31, 2015 to the one officer of the Company with an exercise price of $0.14 per share expiring five (5) years from the date of issuance	62,500
Sub-total: Stock option shares	5,035,000	5,840,000
Warrant Shares
Remaining unexercised warrants issued on November 10, 2010 to investors in connection with the Company's November 10, 2010 equity financing with an exercise price of $0.01 per share expiring five (5) years from the date of issuance		1,600,000
Remaining unexercised warrants originally issued on November 30, 2010 to investors with an exercise price of $0.01 per share expiring five (5) years from the date of issuance		884,334
Remaining unexercised warrants issued on November 30, 2010 for services with an exercise price of $0.01 per share expiring five (5) years from the date of issuance		375,000
Warrants issued on March 8, 2012 to an investor with an exercise price of $0.50 per share expiring five (5) years from the date of issuance	190,000	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
Warrants issued in December 2015 to the investors with an exercise price of $0.15 per share expiring five (5) years from the date of issuance.	4,600,000
Sub-total: Warrant shares	40,012,245	14,554,686
Total contingent shares issuance arrangement, stock options or warrants	45,047,245	24,041,650
Incremental common shares under the treasury stock method	62,918	6,571,998

Inventories consisted of the fo

Inventories consisted of the following (Details) - USD ($)	Dec. 31, 2015	Dec. 31, 2014
Inventories consisted of the following
Purchased parts for assembly - PSI/PDC	$ 81,267	$ 134,385
Finished goods - PSI	119,517	66,398
Raw material - StealthCo	12,686	12,718
Total inventory	$ 213,470	$ 213,501

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Dec. 31, 2015	Sep. 30, 2015
Property And Equipment Details
Auto Estimated Useful Life 3 Years	$ 15,000	$ 15,000
Computer equipment Estimated Useful Life 5 Years	6,810	5,526
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	23,207	23,207
Gross Equipment Value	104,042	104,042
Less accumulated depreciation and amortization	(76,708)	(74,418)
Net Equipment Value	$ 27,334	$ 29,624

Depreciation (Details)

Depreciation (Details) - USD ($)	3 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Depreciation details
Depreciation expense	$ 2,290	$ 3,961

Consideration for License (Deta

Consideration for License (Details) - USD ($)	Dec. 11, 2010	Aug. 25, 2009
Consideration for License
Number of shares of the common stock of the Licensee , each of the Licensors , on the date of signing received		3,000,000
Total number of shares of the Licensee in aggregate received by Licensors	5,000	6,000,000
Shares were valued at the stockholders' cost basis	$ 5,000

Amortization Expense (Details)

Amortization Expense (Details) - USD ($)	3 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Amortization Expense Details
Amortization Expense Exclusive licenses	$ 64	$ 63
Amortization Expense Patents	$ 21,417

Summary of Patents and Exclus50

Summary of Patents and Exclusive Licenses (Details) - USD ($)	Dec. 31, 2015	Sep. 30, 2015
The patents and exclusive licenses were as follows:
PSI Exclusive license estimated useful life 20 years	$ 5,000	$ 5,000
PSI Accumulated amortization	(1,255)	(1,191)
PSI Gross value	3,745	3,809
Stealth Co Patents Estimated Useful life 20 years	356,290	379,803
Stealth Co Accumulated amortization	(75,073)	(53,656)
Stealth Co Gross value	281,217	302,634
Total Patents and exclusive license.	361,290	361,290
Total Patents and exclusive license,Accumulated amortization	(76,328)	(54,847)
Total Patents and exclusive license net	$ 284,962	$ 306,443

Acquired Technologies And Other

Acquired Technologies And Other (Details) - USD ($)	Dec. 31, 2015	Sep. 30, 2015
Acquired technologies, stated at cost, less accumulated amortization consisted of the following:
PSI Acquired technologies Estimated Useful Life 20 years	$ 2,095,000	$ 2,095,000
Acquired Technologies Accumulated amortization	(323,086)	(322,973)
Acquired Technologies Accumulated impairment	(1,749,027)	(1,749,027)
Acquired Technologies Gross	22,887	23,000
Company completed the annual impairment testing of acquired technologies and determined that there was impaired	1,749,027
Non-compete agreements, stated at cost, less accumulated amortization consisted of the following:
PSI Non-Compete agreement Estimated useful life 4 years	120,000	120,000
Non-Compete agreement Accumulated amortization	(92,500)	(92,500)
Non-Compete agreement Accumulated impairment	(27,500)	(27,500)
Company completed the annual impairment testing of non-compete agreements and determined that there was	27,500
Trademarks, stated at cost, less accumulated amortization consisted of the following:
PSI Trademark - Psoria-Light With Estimated Useful life 7 years	420,000	420,000
PSI Trademark - Psoria-Light Accumulated amortization	(177,780)	(177,500)
PSI Trademark - Psoria-Light Accumulated impairment	(222,300)	(222,300)
Trademark - Psoria-Light Gross	19,920	20,270
Trademark - Psoria-Shield Estimated Useful life 7 years	210,000	210,000
Trademark - Psoria-Shield Accumulated amortization	(100,280)	(100,000)
Trademark - Psoria-Shield Accumulated impairment	(103,300)	(103,300)
Trademark - Psoria-Shield Gross	6,420	6,700
Total Trade Marks	630,000	630,000
Total Trade Marks Accumulated amortization	(278,060)	(277,500)
Total Trade Marks Accumulated impairment	(325,600)	(325,600)
Total Trade Marks net	$ 26,340	26,900
Company completed the annual impairment testing of trademarks and determined that there was total impairment		$ 325,600

Impairment Testing and Amortiza

Impairment Testing and Amortization Expense (Details) - USD ($)	3 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Impairment Testing and Amortization Expense Details
Impairment Testing and Amortization Expense for the reporting period	$ 560	$ 22,500

Goodwill stated (Details)

Goodwill stated (Details) - USD ($)	Dec. 31, 2015	Sep. 30, 2015
Acquisition of NPC
Goodwill NPC Gross	$ 1,200,000	$ 1,200,000
Accumulated impairment of goodwill NPC	(1,200,000)	(1,200,000)
Goodwill NPC Net		0
Acquisition of PSI
Goodwill PSI Gross	1,716,603	1,716,603
Accumulated impairment of goodwillPSI	(1,661,287)	(1,661,287)
Goodwill PSI Net	55,316	55,316
Total
Total Acquired technologies Good will	2,916,603	2,916,603
Total Accumulated impairment of goodwill	(2,861,287)	(2,861,287)
Total Goodwill Net	$ 55,316	55,316
The Company completed the impairment testing of goodwill and determined that there was an impairment of		$ 2,861,287

Website Development Costs state

Website Development Costs stated (Details) - USD ($)	Dec. 31, 2015	Sep. 30, 2015
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)	$ (22,809)
Website development costs net with estimated life of 3 years	$ 0

Website Development Costs (Deta

Website Development Costs (Details) - USD ($)	3 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Website Development Costs Details
Website Development Amortization expense was	$ 0	$ 2,378

Notes Payable (Details)

Notes Payable (Details) - USD ($)	Dec. 31, 2015	Sep. 30, 2015
Notes payable consisted of the following:
Note issued on May 14, 2014 for $2,000, with no interest and due upon demand	$ 2,000	$ 2,000
Note issued on August 21, 2014 for $7,000, with no interest and due upon demand	7,000	7,000
Note issued on May 6, 2015 for $20,000, with 3% interest, due in twelve months	20,000	20,000
Note issued on May 19, 2015 for $10,000, with 3% interest, due in six months, converted to shares on January 12, 2016. (Subsequent note).	10,000	10,000
Note issued on May 22, 2015 for $10,000, with 3% interest, due in twelve months	10,000	10,000
Note issued on June 2, 2015 for $10,000, with 3% interest, due in twelve months	10,000	10,000
Note issued on August 5, 2015 for $10,000, with 3% interest, due in six months, converted to shares on January 12, 2016. (Subsequent note).	5,000	5,000
Note issued on August 31, 2015 for $10,000, with 3% interest, due in six months, converted to shares on January 12, 2016. (Subsequent note).	10,000	10,000
Note issued on September 24, 2015 for $10,000, with 3% interest, due in twelve months,	10,000	10,000
Note issued on September 29, 2015 for $10,000, with 3% interest, due upon demand and converted to shares on January 12, 2016. (Subsequent note).	10,000	10,000
Note issued on September 30, 2015 for $20,000, due upon demand, converted to shares on January 14, 2016. (Subsequent note).	20,000	20,000
Note issued on October 5, 2015 for $3,500, with 3% interest, due upon demand, converted to shares on January 12, 2016. (Subsequent note).	3,500
Note issued on November 3, 2015 for $3,500, with 3% interest, due upon demand, converted to shares on January 12, 2016. (Subsequent note).	1,300
Note issued on October 20, 2015 for $50,000, with 10% simple interest, due in six months.	50,000
Notes issued on November 16, 2015 for $17,500, with 10% simple interest, due in six months	17,500
Note issued on November 18, 2015 for $10,000, with 3% interest, due upon demand, converted to shares on January 14, 2016. (Subsequent note).	10,000
Total Notes Payable gross	196,300	114,000
Long term portion	0	0
Total Notes Payable net amount	196,300	114,000
Discount on convertible notes payable	0	0
Current maturities, net of discount	$ 196,300	$ 114,000

Related party transactions (Det

Related party transactions (Details) - USD ($)	Dec. 31, 2015	Sep. 30, 2015
Note Receivable-Chairman, President and CEO details
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	$ 250,000	$ 250,000
Repayments from inception to date	(64,608)	(52,972)
Remaining balance	185,392	197,028
Current maturity of note receivable - Chairman, President and CEO	(38,409)	(36,299)
Note receivable - Chairman, President and CEO, net of current maturity	$ 146,983	$ 160,729

Note Receivable (Parentheticals

Note Receivable (Parentheticals) (Details) - USD ($)	Dec. 31, 2015	Oct. 02, 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)	Jul. 01, 2014USD ($)$ / sharesshares	Jun. 10, 2014USD ($)$ / sharesshares	Feb. 28, 2014USD ($)$ / sharesshares
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 | $ / shares			$ 0
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 | $ / shares	$ 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 | $ / shares			$ 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 | $ / shares		$ 0.40

Related Party Operating Lease (

Related Party Operating Lease (Details) - USD ($)	Feb. 01, 2015	Jan. 03, 2015	Jan. 01, 2015	Jun. 26, 2013
Related Party Operating Lease
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)	3 Months Ended
	Sep. 30, 2016USD ($)
Future Minimum Rental Payments
Future minimum lease payments required under the non-cancelable operating lease SCI	$ 15,050
TotalFuture minimum lease payments SCI	15,050
Future minimum lease payments required under the non-cancelable operating lease NPC	14,400
TotalFuture minimum lease payments NPC	$ 14,400

Capital Stock Transactions (Det

Capital Stock Transactions (Details)	Dec. 31, 2015$ / sharesshares
Shares Authorized
Company is authorized to issue shares of Common Stock | shares	75,000,000
Company is authorized to issue shares of Common Stock par value | $ / shares	$ 0.001

Sale of Common Stock or Equity

Sale of Common Stock or Equity Unit(Details) - USD ($)	Sep. 30, 2015	Aug. 31, 2015	Jun. 30, 2015	May. 11, 2015	Apr. 30, 2015	Mar. 31, 2015
Sale of Common Stock or Equity Unit
Company sold Equity units	555,555	966,666
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
Issuance of common shares per unit 0.75		$ 72,500
Issuance of common shares per common share 0.04		39,730				$ 269,015
Issuance of common shares per warrant share0.03		$ 32,770
Issuance of common shares per unit 0.009	$ 50,000
Issuance of common shares per common share 0.05	26,650
Issuance of common shares per warrant share0.04	$ 23,350
Company raised amount for the issuance of common shares of the company					$ 240,600
Company raised $240,600 from the issuance of common shares of the company					$ 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
Company raised fund from the issuance common shares of company			$ 128,500
Company raised shares from the issuance common shares of company			1,713,333
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

Sale of Common Stock or Equit64

Sale of Common Stock or Equity Units-QUARTER PERIOD (Details) - USD ($)	3 Months Ended
	Dec. 31, 2015	Mar. 31, 2015
Sale of Common Stock or Equity Units for the quarter period details
For the quarter period ended March 31, 2015 , the Company raised from the issuance of common shares		$ 418,825
Company raised $418,825 from the issuance of common shares of the company		6,152,145
Number of Warrants to purchase common shares with an Exercise price 0.15		12,354,290
Issuance of common shares per unit 0.07 or net proceed of		$ 418,825
Issuance of common shares per common share 0.04 ,		269,015
Issuance of common shares per warrant share 0.01		$ 155,482
Company sold equity units consisting of one common share	1,100,001
Equity units consisting of one (1) common share and a warrant to purchase one common share with an exercise price per share is	$ 0.15
Issuance of common shares per unit 0.09 is	$ 99,000
Issuance of common shares per common share 0.05 is	54,747
Issuance of common shares per warrant share0.04 is	$ 44,253
Company sold equity units consisting of one common share is	3,000,000
Issuance of common shares per unit 0.10 is	$ 300,000
Issuance of common shares per common share 0.04 is	131,400
Issuance of common shares per warrant share 0.04 is.	$ 168,600
Company sold 100,000 equity units consisting of one (1) common share and a warrant to purchase	100,000
Issuance of common shares per unit 0.10 is.	$ 10,000
Issuance of common shares per common share 0.002 is	150
Issuance of common shares per warrant share 0.01 is	$ 9,850

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	$ 0.13
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

Assumptions used for options 66

Assumptions used for options granted in December (Details)	3 Months Ended
	Dec. 31, 2015USD ($)$ / sharesshares
The assumptions used for options granted during the reporting period ended December 31, 2015 are as follows
Exercise price. | $ / shares	$ 0.10
Expected dividends.	0.00%
Expected volatility.	139.01%
Risk free interest rate.	1.19%
Expected life of option.	5
Company recorded options issued as salaries - officers | $	$ 5,806
Company issued an option to purchase shares | shares	62,500

Fair Value Of Warrants Using Th

Fair Value Of Warrants Using The Black-Scholes Option-Pricing Model With The Weighted-Average Assumptions (Details)	Dec. 31, 2015$ / sharesshares	Oct. 31, 2015$ / sharesshares	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	Jul. 22, 2014$ / sharesshares	Apr. 30, 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	4,600,000	1,100,001	555,555	966,666	4,954,665	500,000	4,954,665	428,572	12,354,290	2,874,144	348,000	57,222	131,266	150,000	228,572
Company issued warrants to purchase shares with an exercise price | $ / shares	$ 0.15	$ 0.15	$ 0.15	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.15	$ 0.15	$ 0.15	$ 0.30	$ 0.65	$ 0.67	$ 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	5
The estimated fair value of the Warrants	394,220	79,970	23,350	32,770	17,347	23,600	93,834	28,800	155,482	52,000	20,053	7,210		19,170	24,480
Warrants Expected life (year)	5	5	5	5	5	5	5	5		5	5	5		5	5
Warrants Expected volatility	167.29%	167.29%	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%	0.00%	0.00%
Warrants Risk-free rate(s)	1.55%	1.60%	1.55%	1.60%	1.59%	1.33%	1.38%	1.40%		1.54%	1.68%	1.69%	1.74%	1.73%	1.60%

Summary of the Company's Warran

Summary of the Company's Warrants Activities (Details) {Stockholders equity}	3 Months Ended
	Dec. 31, 2015shares
Number of Warrant Shares
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	36,371,578
Granted warrants with a range of 0.15-0.25	5,700,001
Canceled warrants	0
Exercised with a range of 0.01	(300,000)
Expired warrants	(1,759,334)
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	40,012,245
Earned and exercisable of Warrants Exercise Price Range Per Share 0.01-2.31	40,012,245
Unvested Warrants Exercise Price Range Per Share 0	0
Weighted Average Exercise Price - Warrants
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	0.32
Granted warrants with a range of 0.15-0.25	0.15
Canceled warrants	0
Exercised with a range of 0.01	0.01
Expired warrants	0
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	0.28
Earned and exercisable of Warrants Exercise Price Range Per Share 0.01-2.31	0.28
Unvested Warrants Exercise Price Range Per Share 0	0
Fair Value at Date of Issuance - Warrants
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	1,897,292
Granted warrants with a range of 0.15-0.25	222,703
Canceled warrants	0
Exercised with a range of 0.01	0
Expired warrants	(38)
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	2,119,957
Earned and exercisable of Warrants Exercise Price Range Per Share 0.01-2.31	2,119,957
Unvested Warrants Exercise Price Range Per Share 0	0
Aggregate Intrinsic Value - Warrants
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	0
Granted warrants with a range of 0.15-0.25	0
Canceled warrants	0
Exercised with a range of 0.01	0
Expired warrants	0
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	0
Earned and exercisable of Warrants Exercise Price Range Per Share 0.01-2.31	0
Unvested Warrants Exercise Price Range Per Share 0	0

Summarizes The Stock Option Act

Summarizes The Stock Option Activities (Details) {Stockholder Equity}	3 Months Ended
	Dec. 31, 2015shares
Number of Option Shares
Options balance (Exercise price Range per share 0.01-2.00)	5,172,500
Granted (Exercise price Range per share 0.11-0.25)	62,500
Exercised(Exercise price Range per share 0.01)	(200,000)
Vested and exercisable, December 31, 2015(Exercise price Range per share 0.01-2.00)	5,035,000
Weighted Average Exercise price
Options balance (Exercise price Range per share 0.01-2.00)	0.60
Granted (Exercise price Range per share 0.11-0.25)	0.14
Canceled (Exercise price Range per share 0)	0
Exercised(Exercise price Range per share 0.01)	0.01
Expired (Exercise price Range per share 0)	0
Vested and exercisable, December 31, 2015(Exercise price Range per share 0.01-2.00)	0.60
Unvested, (Exercise price Range per share 0)	0
Fair Value at date of Grant
Options balance (Exercise price Range per share 0.01-2.00)	1,514,329
Granted (Exercise price Range per share 0.11-0.25)	5,806
Vested and exercisable, December 31, 2015(Exercise price Range per share 0.01-2.00)	1,520,135
Aggregate Intrinsic Value
Granted (Exercise price Range per share 0.11-0.25)	0

Summarizes information concerni

Summarizes information concerning outstanding and exercisable options (Details) {Stockholders Equity}	3 Months Ended
	Dec. 31, 2015shares
Number Outstanding
Range of Exercise Prices 0.44	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 0.14.	62,500
Range of Exercise Prices 0.01-2.00	5,035,000
Average Remaining Contractual life (in years)(Options outstanding)
Range of Exercise Prices 0.44	1.20
Range of Exercise Prices 1.00	4.94
Range of Exercise Prices 2.00	6.14
Range of Exercise Prices 0.75	2.68
Range of Exercise Prices 0.40	3.16
Range of Exercise Prices 0.40;	3.50
Range of Exercise Prices 0.13	3.75
Range of Exercise Prices 0.13;	4
Range of Exercise Prices 0.13.	4.25
Range of Exercise Prices 0.25	4.37
Range of Exercise Prices 0.14	4.50
Range of Exercise Prices 0.13,	4.75
Range of Exercise Prices 0.14.	5
Range of Exercise Prices 0.01-2.00	4.15
Weighted Average Exercise price (Options outstanding)
Range of Exercise Prices 0.44	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;	0.11
Range of Exercise Prices 0.13.	0.19
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 0.14.	0.15
Range of Exercise Prices 0.01-2.00	0.62
Number Exercisable
Range of Exercise Prices 0.44	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 0.14.	62,500
Range of Exercise Prices 0.01-2.00	5,035,000
Average Remaining Contractual Life (in years)(Options Exercisable)
Range of Exercise Prices 0.44	1.20
Range of Exercise Prices 1.00	4.94
Range of Exercise Prices 2.00	6.14
Range of Exercise Prices 0.75	2.68
Range of Exercise Prices 0.40	3.16
Range of Exercise Prices 0.40;	3.50
Range of Exercise Prices 0.13	3.75
Range of Exercise Prices 0.13;	4
Range of Exercise Prices 0.13.	4.25
Range of Exercise Prices 0.25	4.37
Range of Exercise Prices 0.14	4.50
Range of Exercise Prices 0.13,	4.75
Range of Exercise Prices 0.14.	5
Range of Exercise Prices 0.01-2.00	4.15
Weighted Average Exercise Price (Options Exercisable)
Range of Exercise Prices 0.44	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;	0.11
Range of Exercise Prices 0.13.	0.19
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 0.14.	0.15
Range of Exercise Prices 0.01-2.00	0.62

Assets By Segments (Details){St

Assets By Segments (Details){Stockholder's Equity}	3 Months Ended
	Dec. 31, 2015USD ($)
Corporate
Current Assets.
Cash.	$ 87,740
Current maturity of note receivable - Chairman and CEO.	38,409
Prepayments and other current assets .	16,924
Total current assets.	143,073
Property and Equipment ,
Property and equipment.	18,390
Accumulated depreciation .	(10,745)
Property and equipment, net .	7,645
Patents and Exclusive Licenses ,
Accumulated amortization .	(22,809)
Acquired Technologies ,
Acquired technologies, net .	0
Non-Compete Agreements ,
Non-compete agreements, net .	0
Website Development Costs ,
Website development costs .	22,809
Other assets ,
Note receivable - Chairman and CEO, net of current maturity .	146,983
Total other assets .	146,983
Total assets .	297,701
Medical Devices
Current Assets.
Cash.	22,747
Inventories.	200,784
Total current assets.	223,531
Property and Equipment ,
Property and equipment.	80,956
Accumulated depreciation .	(64,114)
Property and equipment, net .	16,842
Patents and Exclusive Licenses ,
Patents and exclusive licenses and patents .	5,000
Accumulated amortization .	0
Patents and exclusive licenses, net .	3,745
Acquired Technologies ,
Acquired technologies - PSI .	2,095,000
Accumulated amortization - PSI .	(92,500)
Accumulated impairment - PSI .	(27,500)
Acquired technologies, net .	22,887
Non-Compete Agreements ,
Non-compete Agreement - PSI .	120,000
Non-compete agreements, net .	0
Trademarks
Trade Mark:TM - PL .	420,000
Trade Mark:TM - PS .	210,000
Accumulated amortization - PL .	(177,780)
Accumulated amortization - PS .	(100,280)
Accumulated impairment .	(1,661,287)
Accumulated impairment - PL .	(325,600)
Accumulated impairment - PS .	0
Trademarks, net .	26,340
Goodwill
Goodwill .	0
Goodwill - PSI .	1,716,603
Goodwill, net .	55,316
Other assets ,
Security deposits .	1,760
Total other assets .	1,760
Total assets .	350,421
Mgmt of Medical Practice
Current Assets.
Cash.	10,250
Prepayments and other current assets .	2,700
Total current assets.	12,950
Property and Equipment ,
Property and equipment, net .	0
Acquired Technologies ,
Acquired technologies, net .	0
Non-Compete Agreements ,
Non-compete agreements, net .	0
Trademarks
Trademarks, net .	0
Goodwill
Goodwill - NPC .	1,200,000
Accumulated impairment - NPC .	(1,200,000)
Other assets ,
Total assets .	12,950
Authentication and Encription
Current Assets.
Cash.	14,862
Inventories.	12,686
Prepayments and other current assets .	652
Total current assets.	28,200
Property and Equipment ,
Property and equipment.	4,696
Accumulated depreciation .	(1,849)
Property and equipment, net .	2,847
Patents and Exclusive Licenses ,
Patents and exclusive licenses and patents .	356,290
Accumulated amortization .	(75,073)
Patents and exclusive licenses, net .	281,217
Acquired Technologies ,
Acquired technologies, net .	0
Non-Compete Agreements ,
Non-compete agreements, net .	0
Trademarks
Trademarks, net .	0
Website Development Costs ,
Website development costs, net .	0
Goodwill
Goodwill .	0
Other assets ,
Total assets .	312,264
Cash.	135,599
Inventories.	213,470
Current maturity of note receivable - Chairman and CEO.	38,409
Prepayments and other current assets .	20,276
Total current assets.	407,754
Property and equipment.	104,042
Accumulated depreciation .	(76,708)
Property and equipment, net .	27,334
Patents and exclusive licenses and patents .	361,290
Accumulated amortization .	(22,809)
Patents and exclusive licenses, net .	284,962
Acquired technologies - PSI .	2,095,000
Accumulated amortization - PSI .	(92,500)
Accumulated impairment - PSI .	(27,500)
Acquired technologies, net .	22,887
Non-compete Agreement - PSI .	120,000
Non-compete agreements, net .	0
Trademarks .	630,000
Trade Mark:TM - PL .	0
Trade Mark:TM - PS .	0
Accumulated amortization - PL .	0
Accumulated amortization - PS .	0
Accumulated impairment .	(2,861,287)
Accumulated impairment - PL .	0
Accumulated impairment - PS .	0
Trademarks, net .	26,340
Website development costs .	22,809
Goodwill .	2,916,603
Goodwill, net .	55,316
Note receivable - Chairman and CEO, net of current maturity .	146,983
Security deposits .	1,760
Total other assets .	148,743
Total assets .	$ 973,336

Operations by Segments (Details

Operations by Segments (Details){Stockholder's Equity}	3 Months Ended
	Dec. 31, 2015USD ($)
Corporate
Revenue .
Sales	$ 2,224
Total revenue ,	2,224
Cost of goods sold ,	2,487
Gross margin ,	(263)
Operating expenses ,
Consulting fees ,	175,252
Professional fees ,	86,851
Rent expense - related party	6,597
Salaries - officers ,	63,993
Depreciation and amortization ,	906
General and administrative expenses ,	29,561
Total operating expenses,	363,160
Loss from continuing operations ,	(363,423)
Medical Devices
Revenue .
Cost of goods sold ,	3,665
Gross margin ,	(3,665)
Operating expenses ,
Consulting fees ,	20,300
Professional fees ,	52,893
Rent expense	6,420
Selling expenses ,	1,290
Depreciation and amortization ,	737
General and administrative expenses ,	24,731
Total operating expenses,	106,371
Loss from continuing operations ,	(110,036)
Mgmt of Medical Practice
Revenue .
Management services - related party ,	111,702
Total revenue ,	111,702
Gross margin ,	111,702
Operating expenses ,
Professional fees ,	17,433
Rent expense	4,800
Salaries - officers ,	46,154
Salaries - others ,	25,838
General and administrative expenses ,	5,587
Total operating expenses,	99,812
Loss from continuing operations ,	11,890
Authentication and Encription
Revenue .
Consulting services ,	7,500
Sales	5,000
Total revenue ,	12,500
Cost of goods sold ,	21,409
Gross margin ,	(8,909)
Operating expenses ,
Rent expense	6,550
Salaries - officers ,	33,883
Depreciation and amortization ,	21,681
General and administrative expenses ,	5,133
Total operating expenses,	67,247
Loss from continuing operations ,	(76,156)
Consulting services ,	7,500
Management services - related party ,	111,702
Sales	7,224
Total revenue ,	126,426
Cost of goods sold ,	27,561
Gross margin ,	98,865
Consulting fees ,	195,552
Professional fees ,	157,177
Rent expense - related party	6,597
Rent expense	17,770
Salaries - officers ,	144,030
Salaries - others ,	25,838
Selling expenses ,	1,290
Depreciation and amortization ,	23,324
General and administrative expenses ,	65,012
Total operating expenses,	636,590
Loss from continuing operations ,	$ (537,725)

Subsequent Transactions (Detail

Subsequent Transactions (Details) - USD ($)	Jan. 31, 2016	Nov. 18, 2015	Nov. 03, 2015	Sep. 30, 2015	Aug. 31, 2015
Sale of Common Stock or Equity Units
Company raised amount for issuance of common shares	$ 140,200
Amount raised to issue common shares	1,068,667
Warrants to purchase common shares	1,219,667
Common shares exercise price per share minimum	$ 0.10
Common shares exercise price per share maximum	$ 0.15
Conversions to Common Stock
A note holder converted $20,000 of a note dated September 30, 2015 into shares				200,000
A note holder converted $20,000 of a note dated September 30, 2015 into shares with warrant shares at $0.15 exercise price				300,000
A note holder converted $25,000 of three notes dated from May 19, 2015 to August 31, 2015 into shares					250,000
A note holder converted $25,000 of three notes dated from May 19, 2015 to August 31, 2015 into shares with warrant shares at $0.15 exercise price					375,000
A note holder converted $4,800 of two notes dated from October 5, 2015 to November 3, 2015 into shares			48,000
A note holder converted $4,800 of two notes dated from October 5, 2015 to November 3, 2015 into shares with warrants			72,000
A note holder converted $20,000 of two notes dated from September 29, 2015 to November 18, 2015 into shares		200,000
A note holder converted $20,000 of two notes dated from September 29, 2015 to November 18, 2015 into shares with warrants		300,000