Wellness Center USA (WCUI) 10-Q/A 3 Jun 16 2016 Q2 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2016	May. 31, 2016
Document and Entity Information
Entity Registrant Name	Wellness Center USA, Inc.
Entity Trading Symbol	wcui
Document Type	10-Q
Document Period End Date	Mar. 31, 2016
Amendment Flag	false
Entity Central Index Key	1,516,887
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		74,903,352
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	Q2

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2016	Sep. 30, 2015
Current Assets
Cash	$ 200,948	$ 34,227
Inventories	186,826	213,501
Current maturity of note receivable - Chairman and CEO	0	36,299
Prepaid expenses and other current assets	3,205	26,571
Total Current Assets	390,979	310,598
Property and equipment, net	19,495	29,624
Intangible assets, net	321,093	356,343
Goodwill, net	55,316	55,316
Note receivable - Chairman and CEO, net of current maturity	0	160,729
Other assets	1,760	1,760
Total Other Assets	397,664	603,772
TOTAL ASSETS	788,643	914,370
Current Liabilities
Accounts payable and accrued expenses	568,267	602,539
Accrued payroll - officers	132,051	132,051
Deferred revenue	12,500	37,500
Advances from related party	37,504	40,773
Notes payable	126,500	114,000
Total Current Liabilities	876,822	926,863
Shareholders' Deficit
Common stock, par value $0.001, 75,000,000 shares authorized; 74,371,352 and 64,539,684 shares issued and outstanding	74,372	64,540
Additional paid-in capital	15,630,267	14,534,003
Shares to be issued	75,000	0
Accumulated deficit	(15,748,659)	(14,535,935)
Total WCUI shareholders' equity	30,980	62,608
Non-controlling interest	(119,159)	(75,101)
Total Shareholder's deficit	(88,179)	(12,493)
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT	$ 788,643	$ 914,370

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets Parentheticals - $ / shares	Mar. 31, 2016	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	74,371,352	64,539,684
Common Stock, Shares Outstanding	74,371,352	64,539,684

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Sales:
Product sales, trade	$ 61,287	$ 18,460	$ 68,511	$ 36,279
Product sales, related party	54,117	0	54,117	0
Consulting services	7,500	0	15,000	0
Management services to related party	101,843	98,720	213,545	184,210
Total Sales	224,747	117,180	351,173	220,489
Cost of goods sold	39,641	207	42,128	481
Gross profit	185,106	116,973	309,045	220,008
Operating expenses	721,393	575,271	1,422,439	1,157,797
Loss from operations	(536,287)	(458,298)	(1,113,394)	(937,789)
Other income (expenses)
Change in derivative liabilities	0	515,476	0	569,740
Gain on debt redemption	0	53,531	0	53,531
Loss on conversion of loans payable to equity	(146,301)	0	(146,301)	0
Interest income - related party	0	0	2,913	2,284
Total Other Income Expenses	(146,301)	569,007	(143,388)	625,555
NET INCOME (LOSS)	(682,588)	110,709	(1,256,782)	(312,234)
Net loss attributable to non-controlling interest	11,420	0	44,058	0
NET INCOME (LOSS) ATTRIBUTABLE TO WCUI SHAREHOLDERS	$ (671,168)	$ 110,709	$ (1,212,724)	$ (312,234)
BASIC AND DILUTED INCOME (LOSS) PER SHARE	$ (0.01)	$ 0	$ (0.02)	$ (0.01)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING BASIC AND DILUTED	72,858,366	52,153,706	67,066,885	49,141,409

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Shareholders' Deficit (Unaudited) - 6 months ended Mar. 31, 2016 - USD ($)	Common Stock Shares	Common Stock Amount	Additional Paid-in Capital	Shares to be Issued	Accumulated Deficit	Total WCUI Equity	Non-controlling interest	Total
Balance at Sep. 30, 2015	64,539,684	64,540	14,534,003		(14,535,935)	62,608	(75,101)	(12,493)
Net proceeds from the sale of common stock	6,333,668	6,334	649,367			655,701		655,701
Exercise of stock options and warrants	500,000	500	4,500			5,000		5,000
Fair value of common stock issued for services	1,300,000	1,300	116,700			118,000		118,000
Fair value of stock options granted to an employee			$ 11,294			$ 11,294		$ 11,294
Issuance of common stock for repayment of accounts payable	1,000,000	1,000	99,000			100,000		100,000
Issuance of common stock and warrants for settlement of loans payable	698,000	698	215,403			216,101		216,101
Proceeds received from the sale of common stock (750,000 shares)				75,000		75,000		75,000
Net loss for the six months ended March 31, 2016					$ (1,212,724)	$ (1,212,724)	$ (44,058)	$ (1,256,782)
Balance at Mar. 31, 2016	74,371,352	74,372	15,630,267	75,000	(15,748,659)	30,980	(119,159)	(88,179)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash Flows from Operating Activities
Net loss	$ (1,256,782)	$ (312,234)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expense	10,649	7,736
Amortization expense	35,249	135,217
Gain on redemption of debts	0	(53,531)
Loss on shares issued for repayment of accounts payable	40,000	0
Loss on conversion of loans payable	146,301	0
Fair value of common stock issued for services	118,000	149,633
Fair value of stock options and warrants issued for services	11,294	66,482
Amortization of convertible note discount	0	152,185
Change in fair value of derivative liability	0	(569,740)
Note receivable from officer written-off as compensation	197,028	0
(Increase) Decrease in:
Inventories	26,675	(536)
Prepaid expenses and other current assets	23,366	(25,919)
Interest receivable on note receivable from Chairman and CEO	0	(2,284)
(Decrease) Increase in:
Accounts payable and accrued expenses	25,729	42,056
Deferred revenue	(25,000)	(18,214)
Net cash used in operating activities	(647,491)	(429,149)
Cash Flows from Investing Activities
Note receivable- PDC JV	0	(60,000)
Purchases of property and equipment	(520)	(1,284)
Patent application cost	0	(1,215)
Net cash used in investing activities	(520)	(62,499)
Cash Flows from Financing Activities
Proceeds from loans payable	82,300	0
Repayment of note receivable - Chairman and CEO	0	35,894
Repayment of advances from related party	(3,269)	(54,209)
Proceeds from other payable	0	100,000
Repayments of convertible notes payable	0	(100,000)
Proceeds from sale of common stock and warrants net of issuance cost	655,701	418,825
Exercise of stock options and warrants	5,000	0
Proceeds received before shares were issued	75,000	0
Net cash provided by financing activities	814,732	400,510
Net increase (decrease) in cash	166,721	(91,138)
Cash beginning of period	34,227	175,671
Cash end of period	200,948	84,533
Supplemental cash flows disclosures:
Interest paid	0	0
Taxes paid	0	0
Supplemental non-cash financing disclosures:
Conversion of loans payable to equity	69,800	0
Issuance of common stock for repayment of accounts payable of $60,000	100,000	0
Reclassification of equity instrument to derivative liabilities	0	(616,964)
Issuance of common stock for convertible notes conversion	0	194,822
Reclassification of derivative liabilities to equity	0	55,222
Issuance of common stock for accrued interest	0	26,667
Non-controlling interest's share in losses of a subsidiary	$ 44,058	$ 0

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows Parentheticals - USD ($)	6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash Flows Parentheticals
Repayment of accounts payable for common stock issuance	$ 60,000	$ 60,000

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Mar. 31, 2016
Accounting Policies:
BASIS OF PRESENTATION	NOTE 1 – BASIS OF PRESENTATION The accompanying unaudited condensed consolidated financial statements of Wellness Center USA, Inc. and Subsidiaries (the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all normal recurring adjustments considered necessary for a fair presentation have been included. Operating results for the three and six months ended March 31, 2016 are not necessarily indicative of the results that may be expected for the year ending September 30, 2016. Organization and Operations 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) distribution of targeted Ultra Violet ("UV") phototherapy devices for dermatology; (ii) management of top-tier medical practices in the interventional and multi-modal pain management sector ; and (iii) authentication and encryption products and services . Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying consolidated financial statements, the Company has not yet generated significant revenues and has incurred recurring net losses. During the six months ended March 31, 2016, the Company incurred a net loss of $1,256,782 and used cash in operations of $647,491. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to raise additional funds and implement its strategies. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. In addition, the Company's independent registered public accounting firm, in its report on the Company's September 30, 2015 financial statements, has raised substantial doubt about the Company's ability to continue as a going concern. At March 31, 2016, the Company had cash on hand in the amount of $200,948. Management estimates that the current funds on hand will be sufficient to continue operations through June 2016. The ability to continue as a going concern is dependent on the Company attaining and maintaining profitable operations in the future and raising additional capital soon to meet its obligations and repay its liabilities arising from normal business operations when they come due. Since inception, we have funded our operations primarily through equity and debt financings, and we expect to continue to rely on these sources of capital in the future. No assurance can be given that any future financing will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, it may contain undue restrictions on our operations, in the case of debt financing or cause substantial dilution for our stock holders, in case of equity financing.

Significant and Critical Accoun

Significant and Critical Accounting Policies and Practices	6 Months Ended
	Mar. 31, 2016
Significant and Critical Accounting Policies and Practices
Significant and Critical Accounting Policies and Practices	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of 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. Inter-company balances and transactions have been eliminated. Use of Estimates The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the U.S requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the financial statement date, and reported amounts of revenue and expenses during the reporting period. Significant estimates are used in valuing our intangible assets and goodwill for impairment, inventory valuations and stock-based compensation calculations, among others. Actual results could differ from these estimates. Income (Loss) Per Share Calculations Basic loss per share is computed by dividing net loss applicable to common stockholders by the weighted average number of outstanding common shares during the period. Diluted loss per share is computed by dividing the net loss applicable to common stockholders by the weighted average number of common shares outstanding plus the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued. For the three and six months ended March 31, 2016 and 2015, the basic and diluted shares outstanding were the same, as potentially dilutive shares were considered anti-dilutive. At March 31, 2016 and September 30, 2015, the dilutive impact of outstanding stock options for 5,097,500 and 5,172,500 shares, respectively, and outstanding warrants for 43,876,412 and 36,371,578 shares, respectively, have been excluded because their impact on the loss per share is anti-dilutive. Revenue R ecognition The Company recognizes 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 a medical practice owned by a related entity. The Company earns and records 50% of the fees the medical practice collects as management fees when collected per management service agreement. (iii) Consulting services: 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 . Payments received before the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue. Deferred revenue at March 31, 2016 and December 31, 2015 was $12,500and $37,500, respectively. Property and Equipment Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. The Company has determined the estimated useful lives of its property and equipment, as follows: Computer equipment 5 years Medical equipment 5 years Furniture and fixtures Vehicles Software 7 years 3 years 3 years Maintenance and repairs are charged to expense as incurred. The cost and accumulated depreciation of assets sold or otherwise disposed of are removed from the related accounts and the resulting gain or loss is reflected in the statements of operations. Management assesses the carrying value of property and equipment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. If there is indication of impairment, management prepares an estimate of future cash flows expected to result from the use of the asset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment loss is recognized to write down the asset to its estimated fair value. Income Taxes Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. The Company recorded a valuation allowance against its deferred tax assets as of March 31, 2016 and September 30, 2015. The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50 percent likely of being realized upon settlement. The Company classifies the liability for unrecognized tax benefits as current to the extent that the Company anticipates payment (or receipt) of cash within one year. Interest and penalties related to uncertain tax positions are recognized in the provision for income taxes. Fair Value measurements The Company determines the fair value of its assets and liabilities based on the exchange price in U.S. dollars that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses a fair value hierarchy with three levels of inputs, of which the first two are considered observable and the last unobservable, to measure fair value: Level 1 — Quoted prices in active markets for identical assets or liabilities. Level 2 — Inputs, other than Level 1, that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The carrying amounts of financial instruments such as cash, accounts receivable, inventories, and accounts payable and accrued liabilities, approximate the related fair values due to the short-term maturities of these instruments. 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. Goodwill acquired in a business combination with indefinite useful lives is not amortized; rather, goodwill is tested for impairment annually or more frequently if events or changes in circumstances indicate the asset might be impaired. 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: Exclusive license agreements (*) 18 years Acquired technologies 20 years Trademarks 7 years Patents 20 years (*) 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. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts. Carrying Value, Recoverability and Impairment of Long-Lived Assets The Company follows ASC 360-10-35-17 for its evaluation of impairment for its long-lived assets. 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. 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. 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 tests its long-lived assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events. Non-controlling Interest Non-controlling interest represents the non-controlling interest holder’s proportionate share of the equity of the Company’s majority-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), 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. Stock-Based Compensation The Company periodically grants stock options and warrants to employees and non-employees in non-capital raising transactions as compensation for services rendered. The Company accounts for stock option and stock warrant grants to employees based on the authoritative guidance provided by the Financial Accounting Standards Board where the value of the award is measured on the date of grant and recognized over the vesting period. The Company accounts for stock option and stock warrant grants to non-employees in accordance with the authoritative guidance of the Financial Accounting Standards Board where the value of the stock compensation is determined based upon the measurement date at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Non-employee stock-based compensation charges generally are amortized over the vesting period on a straight-line basis. In certain circumstances where there are no future performance requirements by the non-employee, option or warrant grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date. The fair value of the Company’s common stock option and warrant grants are estimated using a Black-Scholes Merton option pricing model, which uses certain assumptions related to risk-free interest rates, expected volatility, expected life of the common stock options, and future dividends. Compensation expense is recorded based upon the value derived from the Black-Scholes option pricing model, and based on actual experience. The assumptions used in the Black-Scholes Merton option pricing model could materially affect compensation expense recorded in future periods. Recently Issued Accounting Pronouncements In July 2015, the FASB issued Accounting Standards Update 2015-11, Simplifying the Measurement of Inventory, which requires that inventory within the scope of ASU 2015-11 be measured at the lower of cost and net realizable value. Inventory measured using last-in, first-out (LIFO) and the retail inventory method are not impacted by the new guidance. ASU 2015-11 applies to all other inventory, which includes inventory that is measured using first-in, first-out (FIFO) or average cost. An entity should measure inventory within the scope of ASU 2015-11 at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. ASU 2015-11 is effective for public business entities in fiscal years beginning after December 15, 2016, and interim periods within those years. Early adoption is permitted. The Company is currently evaluating the impact the adoption of ASU 2015-11 on the Company’s financial statements and disclosures. In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. ASU 2014-09 is a comprehensive revenue recognition standard that will supersede nearly all existing revenue recognition guidance under current U.S. GAAP and replace it with a principle based approach for determining revenue recognition. ASU 2014-09 will require that companies recognize revenue based on the value of transferred goods or services as they occur in the contract. The ASU also will require additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. ASU 2014-09 is effective for interim and annual periods beginning after December 15, 2017. Early adoption is permitted only in annual reporting periods beginning after December 15, 2016, including interim periods therein. Entities will be able to transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The Company is in the process of evaluating the impact of ASU 2014-09 on the Company’s financial statements and disclosures. In February 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-02, Leases. ASU 2016-02 requires a lessee to record a right of use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. ASU 2016-02 is effective for all interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of ASU 2016-02 on the Company’s financial statements and disclosures. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Inventories

Inventories	6 Months Ended
	Mar. 31, 2016
Inventories {2}
Inventories	NOTE 3 – INVENTORIES Inventories consist of the following at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Raw materials $ 12,732 $ 12,718 Purchased parts for assembly 94,416 134,385 Finished goods 79,678 66,398 Total inventories $ 186,826 $ 213,501

Property and Equipment

Property and Equipment	6 Months Ended
	Mar. 31, 2016
Property and Equipment
Property and Equipment	NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment consists of the following at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Vehicles $ 15,000 $ 15,000 Computer equipment 7,330 6,810 Furniture and fixtures 24,966 24,966 Medical equipment 18,889 18,889 Software 23,207 23,207 Leasehold improvements 15,170 15,170 104,562 104,042 Less: accumulated depreciation and amortization (85,067) (74,418) Property and equipment, net $ 19,495 $ 29,624 Depreciation expense for the three months ended March 31, 2016 and 2015 was $8,359 and $2,491, respectively, and for the six months ended March 31, 2016 and 2015 was $10,649 and $6,452, respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Mar. 31, 2016
INTANGIBLE ASSETS
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS Intangible assets were as follows at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Patents and exclusive licenses $ 361,291 $ 361,291 Acquired technologies 2,095,000 2,095,000 Trademarks 630,000 630,000 3,086,291 3,086,291 Less: accumulated amortization (690,571) (655,321) Less: accumulated impairment (2,074,627) (2,074,627) Intangible assets, net $ 321,093 $ 356,343 Patents and Exclusive Licenses Patents and exclusive licenses were as follows at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Patents and exclusive licenses $ 361,291 $ 361,291 Less: accumulated amortization (85,982) (54,848) Patents and exclusive licenses, net $ 275,309 $ 306,443 Amortization expense was $9,654 and $9,043 for the three months ended March 31, 2016 and 2015 and was $31,134 and $18,088 for the six months ended March 31, 2016 and 2015. Acquired Technologies Acquired technologies, stated at cost, less accumulated amortization and impairment, consists of the following at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Acquired technologies $ 2,095,000 $ 2,095,000 Less: accumulated amortization (323,651) (322,973) Less: accumulated impairment (1,749,027) (1,749,027) Acquired technologies , net $ 22,322 $ 23,000 Amortization expense was $563 and $51,481 for the three months ended March 31, 2016 and 2015 and was $678 and $52,374 for the six months ended March 31, 2016 and 2015. Trademarks Trademarks, stated at cost, less accumulated amortization and impairment, consists of the following at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Trademarks $ 630,000 $ 630,000 Less: accumulated amortization (280,938) (277,500) Less: accumulated impairment (325,600) (325,600) Trademarks , net $ 23,462 $ 26,900 Amortization expense was $2,878 and $22,500 for the three months ended March 31, 2016 and 2015 and was $3,438 and $45,000 for the six months ended March 31, 2016 and 2015.

Goodwill

Goodwill	6 Months Ended
	Mar. 31, 2016
Goodwill.
Goodwill	NOTE 6 – GOODWILL Goodwill, stated at cost, less accumulated impairment, consists of the following at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Goodwill $ 1,716,603 $ 2,916,603 Less: accumulated impairment (1,661,287 (2,861,287) Goodwill , net $ 55,316 $ 55,316

LOANS PAYABLE

LOANS PAYABLE	6 Months Ended
	Mar. 31, 2016
LOANS PAYABLE
LOANS PAYABLE	NOTE 7 – LOANS PAYABLE Loans payable at March 31, 2016 and September 30, 2015 consist of various unsecured note agreements issued between May 14, 2014 and November 18, 2015. The notes have various interest rates, varying between 3% and 10% per annum. Certain loans are due on demand and all loans are due by September 2016. At September 30, 2015, loans payable totaling to $114,000 were outstanding. During the six months ended March 31, 2016, loans payable of $82,300 were issued for cash and loans payable of $69,800 were converted into 698,000 shares of the Company’s common stock and warrants to issue 1,047,000 shares of the Company’s common stock valued at $216,101 in the aggregate. This resulted in a loss on conversion of $146,301 (see Note 8). As of March 31, 2016, loans payable of $126,500 were outstanding.

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Mar. 31, 2016
Stockholders' Equity
Stockholders' Equity	NOTE 8 – SHAREHOLDERS’ EQUITY During the six month period ending March 31, 2016, the Company issued 1,300,000 shares of its commons stock for services valued at $118,000. The shares were valued at the trading price of the common stock at the date of issuance. In December 2015, the Company issued 1,000,000 shares of its common stock valued at $100,000 for repayment of consulting fees due of $60,000. The shares were valued at the trading price of the common stock at the date of issuance. The Company recorded a $40,000 loss from extinguishment of debt relating to the repayment. During the six months ended March 31, 2016, the Company granted stock options to purchase 125,000 shares of the Company’s common stock to one of its employees. The fair value of the options, using a Black-Scholes pricing model, was $11,294. This amount is included in Additional Paid-in Capital. During the six months ended March 31, 2016, loans payable of $69,800 were converted into 698,000 shares of the Company’s common stock. The value of the shares issued was $125,640. In addition, the Company issued warrants to purchase 1,047,000 of the Company’s common stock to the debt holders. The warrants have an exercise price of $0.15 per share and expire in January 2021. The warrants were valued at $90,461, using a Black-Scholes pricing model with the following assumptions: Exercise price $ 0.15 Expected dividends - Expected volatility 140.92 % Risk free interest rate 1.44 % Expected life of option 5 The aggregate fair value of the common shares and issued warrants was $216,101. The Company recorded a $146,301 loss from extinguishment of debt relating to the debt conversion. During the six months ended March 31, 2016, the Company raised $655,701 from the sale of 6,333,668 shares of its common stock. In connection with the sale, the Company issued warrants to the shareholders to purchase 8,517,168 shares of the Company’s common stock. The warrants expire five years from the date of grant and have exercise prices ranging from $0.15 per share to $0.18 per share. Shares to be Issued In March 2016, the Company received $75,000 from an investor to purchase 750,000 shares of the Company’s common stock. In connection with the sale, the Company issued warrants to the shareholders to purchase 1,500,000 shares of the Company’s common stock. The warrants expire five years from the date of grant and have an exercise price of $0.15 per share. As of March 31, 2016, the shares had not been issued to the investor. Stock Options 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. 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. During the six months ended March 31, 2016, the Company issued options to purchase 125,000 shares of its common stock to an officer of the Company with an exercise price of $0.14 per share. The options expire five years from the date of grant. During the six months ended March 31, 2016, the Company recorded $11,294 of stock compensation for the value of the options. During the six months ended March 31, 2016, stock options were exercised to purchase 200,000 shares of the Company’s common stock for $2,000. The table below summarizes the Company’s stock option activities for the six months ended March 31, 2016: Number of Option Shares Exercise Price Range Per Share Weighted Average Exercise Price Fair Value at Date of Grant Balance, September 30, 2015 5,172,500 $ 0.01 - 2.00 $ 0.60 $ 1,514,329 Granted 125,000 0. 14 0.14 11,294 Canceled - - - - Exercised (200,000) 0.01 0.01 - Expired - - - - Vested and exercisable, March 31, 2016 5,097,500 $ 0.01 - 2.00 $ 0.60 $ 1,525,613 Unvested, March 31, 2016 - $ - $ - $ - There was no aggregate intrinsic value for any of the option shares outstanding at March 31, 2016. The following table summarizes information concerning outstanding and exercisable options as of March 31, 2016: Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Average Remaining Contractual Life (in years) Weighted Average Exercise Price Number Exercisable Average Remaining Contractual Life (in years) Weighted Average Exercise Price $0.01 - 2.00 5,097,500 4.15 $ 0.60 5,097,500 4.15 $ 0.60 As of March 31, 2016, there were 2,402,500 shares of stock options remaining available for issuance under the 2010 Plan. Stock Warrants During the six months ended March 31, 2016, the Company issued warrants to purchase 8,517,168 shares with exercise prices of $0.15 and $0.18 per share as part of the sale of equity units. The warrants expire five years from the date of grant. Also during the six months ended March 31, 2016, the Company issued warrants to purchase 1,047,000 shares with an exercise price of $0.15 per share as part of the conversion of loans payable to equity (see Note 7). The warrants expire five years from the date of grant. The warrants, using a Black-Scholes pricing model, were valued at $90,461. During the six months ended March 31, 2016, warrants were exercised to purchase 300,000 shares of the Company’s common stock for $3,000. The table below summarizes the Company’s warrants activities for the six months ended March 31, 2016: 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 9,564,168 0.15-0.18 0.15 222,703 - Canceled - - - - - Exercised (300,000) 0.01 0.01 (-) - Expired (1,759,334) - - (38) - Balance, March 31, 2016 43,876,412 $ 0.01 - 2.31 $ 0.28 $ 2,119,957 $ Earned and exercisable, March 31, 2016 43,876,412 $ 0.01 - 2.31 $ 0.28 $ 2,119,957 $ - Unvested, March 31, 2016 - $ - $ - $ - $ - The following table summarizes information concerning outstanding and exercisable warrants as of March 31, 2016: 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 43,876,412 3.65 $ 0.28 43,876,412 3.65 $ 0.28

Related Party Transactions

Related Party Transactions	6 Months Ended
	Mar. 31, 2016
Related party transactions
Related Party Transactions	NOTE 9 – RELATED PARTY TRANSACTIONS Advances from Shareholders From time to time, shareholders of the Company advance funds to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and due on demand. At March 31, 2016 and September 30, 2015, advances from shareholders were $37,504 and $40,773, respectively. Management service agreement between NPC and National Pain Centers, LLC On February 28, 2014, NPC, Inc. (“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 engaged NPC to provide management services for a period of five years. During the term of the agreement, NPC LLC shall pay NPC the equivalent of 50% of all funds collected on a monthly basis. Management service revenue related to the collections was $101,843 and $98,720 for the three months ended March 31, 2016 and 2015, and was $213,545 and $184,210 for the six months ended March 31, 2016 and 2015. Phototherapy Device Sales During the three months ended March 31, 2016, the Company’s 50% owned subsidiary, PDC, sold one of its Ultra Violet ("UV") phototherapy devices (PL-1000) to NPC LLC for $54,117. Note Receivable – Chairman, President and CEO On September 30, 2013, the Company loaned $250,000 to its Chairman, President and CEO. At September 30, 2015, a balance of $160,729 was owed on the loan. During the six months ended March 31, 2016, the loan and all accrued interest of $174,914 were written-off as compensation expense to the officer. No amounts were outstanding under the loan at March 31, 2016.

Segment Reporting

Segment Reporting	6 Months Ended
	Mar. 31, 2016
Segment Reporting:
Segment Reporting	NOTE 10 – 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 detailed segment information of the Company is as follows: Assets By Segments March 31, 2016 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total ASSETS Current Assets Cash $ 82,581 $ 93,592 $ 14,141 $ 10,635 $ 200,948 Inventories 174,094 12,732 186,826 Prepaid expenses and other current assets - - 2,700 505 3,205 Total current assets 82,581 267,686 16,841 23,872 390,979 Property and equipment, net 6,739 9,654 3,102 19,495 Intangible assets, net - 49,465 - 271,628 321,093 Goodwill, net 55,316 55,316 Security deposits 1,760 1,760 Total other assets 6,739 116,195 - 274,730 397,664 TOTAL ASSETS $ 89,320 $ 383,881 $ 16,841 $ 298,601 $ 788,643 Operations by Segments For the Six Months Ended March 31, 2016 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Sales: Product sales, trade $ 4,394 $ 54,117 $ - $ 10,000 $ 68,511 Product sales, related party - 54,117 - 54,117 Consulting services - - - 15,000 15,000 Management services to related party - - 213,545 - 213,545 Total Sales 4,394 108,234 213,545 25,000 351,173 Cost of goods sold 7,140 34,080 - 908 42,128 Gross profit (2,746) 74,154 213,545 24,092 309,045 Total operating expenses 838,467 210,705 205,457 167,810 1,422,439 Loss from operations $ (841,213) $ (136,551) $ 8,088 $ (143,718) $ (1,113,394)

Subsequent Events

Subsequent Events	6 Months Ended
	Mar. 31, 2016
Subsequent Events
Subsequent Events	NOTE 11 – SUBSEQUENT EVENTS In April and May 2016, the Company received $81,500 from the sale of 815,000 shares of common stock. In connection with the sale, the Company issued warrants to the shareholders to purchase 1,630,000 shares of the Company’s common stock. The warrants expire five years from the date of grant and have an exercise price of $0.15 per share. The Company also issued 12,000 shares of its common stock to a company in exchange for services. In May 2016, the Company entered into a new facility lease. The lease term is expected to begin July 1, 2016 and is for seven years and eight months. The beginning base monthly rent is $5,090, but includes escalating rent provisions during each year of the agreement and two free month rent periods during the first four years of the agreement.

Summary of Significant Accounti

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2016
Summary of Significant Accounting Policies (Policies)
Basis of Consolidation	Basis of 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. Inter-company balances and transactions have been eliminated.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with accounting principles generally accepted in the U.S requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the financial statement date, and reported amounts of revenue and expenses during the reporting period. Significant estimates are used in valuing our intangible assets and goodwill for impairment, inventory valuations and stock-based compensation calculations, among others. Actual results could differ from these estimates.
Income (Loss) Per Share Calculations	Income (Loss) Per Share Calculations Basic loss per share is computed by dividing net loss applicable to common stockholders by the weighted average number of outstanding common shares during the period. Diluted loss per share is computed by dividing the net loss applicable to common stockholders by the weighted average number of common shares outstanding plus the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued. For the three and six months ended March 31, 2016 and 2015, the basic and diluted shares outstanding were the same, as potentially dilutive shares were considered anti-dilutive. At March 31, 2016 and September 30, 2015, the dilutive impact of outstanding stock options for 5,097,500 and 5,172,500 shares, respectively, and outstanding warrants for 43,876,412 and 36,371,578 shares, respectively, have been excluded because their impact on the loss per share is anti-dilutive.
Revenue Recognition	Revenue R ecognition The Company recognizes 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 a medical practice owned by a related entity. The Company earns and records 50% of the fees the medical practice collects as management fees when collected per management service agreement. (iii) Consulting services: 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 . Payments received before the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue. Deferred revenue at March 31, 2016 and December 31, 2015 was $12,500and $37,500, respectively.
Property and Equipment	Property and Equipment Property and equipment are carried at cost less accumulated depreciation and amortization. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. The Company has determined the estimated useful lives of its property and equipment, as follows: Computer equipment 5 years Medical equipment 5 years Furniture and fixtures Vehicles Software 7 years 3 years 3 years Maintenance and repairs are charged to expense as incurred. The cost and accumulated depreciation of assets sold or otherwise disposed of are removed from the related accounts and the resulting gain or loss is reflected in the statements of operations. Management assesses the carrying value of property and equipment whenever events or changes in circumstances indicate that the carrying value may not be recoverable. If there is indication of impairment, management prepares an estimate of future cash flows expected to result from the use of the asset and its eventual disposition. If these cash flows are less than the carrying amount of the asset, an impairment loss is recognized to write down the asset to its estimated fair value.
Income Taxes	Income Taxes Income tax expense is based on pretax financial accounting income. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax bases of assets and liabilities and their reported amounts. Valuation allowances are recorded to reduce deferred tax assets to the amount that will more likely than not be realized. The Company recorded a valuation allowance against its deferred tax assets as of March 31, 2016 and September 30, 2015. The Company accounts for uncertainty in income taxes using a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50 percent likely of being realized upon settlement. The Company classifies the liability for unrecognized tax benefits as current to the extent that the Company anticipates payment (or receipt) of cash within one year. Interest and penalties related to uncertain tax positions are recognized in the provision for income taxes.
Fair Value measurements	Fair Value measurements The Company determines the fair value of its assets and liabilities based on the exchange price in U.S. dollars that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value maximize the use of observable inputs and minimize the use of unobservable inputs. The Company uses a fair value hierarchy with three levels of inputs, of which the first two are considered observable and the last unobservable, to measure fair value: Level 1 — Quoted prices in active markets for identical assets or liabilities. Level 2 — Inputs, other than Level 1, that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The carrying amounts of financial instruments such as cash, accounts receivable, inventories, and accounts payable and accrued liabilities, approximate the related fair values due to the short-term maturities of these instruments.
Goodwill	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. Goodwill acquired in a business combination with indefinite useful lives is not amortized; rather, goodwill is tested for impairment annually or more frequently if events or changes in circumstances indicate the asset might be impaired.
Intangible Assets Other Than Goodwill	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: Exclusive license agreements (*) 18 years Acquired technologies 20 years Trademarks 7 years Patents 20 years (*) 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. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.
Carrying Value, Recoverability and Impairment of Long-Lived Assets	Carrying Value, Recoverability and Impairment of Long-Lived Assets The Company follows ASC 360-10-35-17 for its evaluation of impairment for its long-lived assets. 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. 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. 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 tests its long-lived assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
Stock-Based Compensation for Obtaining Employee Services	Stock-Based Compensation The Company periodically grants stock options and warrants to employees and non-employees in non-capital raising transactions as compensation for services rendered. The Company accounts for stock option and stock warrant grants to employees based on the authoritative guidance provided by the Financial Accounting Standards Board where the value of the award is measured on the date of grant and recognized over the vesting period. The Company accounts for stock option and stock warrant grants to non-employees in accordance with the authoritative guidance of the Financial Accounting Standards Board where the value of the stock compensation is determined based upon the measurement date at either a) the date at which a performance commitment is reached, or b) at the date at which the necessary performance to earn the equity instruments is complete. Non-employee stock-based compensation charges generally are amortized over the vesting period on a straight-line basis. In certain circumstances where there are no future performance requirements by the non-employee, option or warrant grants are immediately vested and the total stock-based compensation charge is recorded in the period of the measurement date. The fair value of the Company’s common stock option and warrant grants are estimated using a Black-Scholes Merton option pricing model, which uses certain assumptions related to risk-free interest rates, expected volatility, expected life of the common stock options, and future dividends. Compensation expense is recorded based upon the value derived from the Black-Scholes option pricing model, and based on actual experience. The assumptions used in the Black-Scholes Merton option pricing model could materially affect compensation expense recorded in future periods.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In July 2015, the FASB issued Accounting Standards Update 2015-11, Simplifying the Measurement of Inventory, which requires that inventory within the scope of ASU 2015-11 be measured at the lower of cost and net realizable value. Inventory measured using last-in, first-out (LIFO) and the retail inventory method are not impacted by the new guidance. ASU 2015-11 applies to all other inventory, which includes inventory that is measured using first-in, first-out (FIFO) or average cost. An entity should measure inventory within the scope of ASU 2015-11 at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. ASU 2015-11 is effective for public business entities in fiscal years beginning after December 15, 2016, and interim periods within those years. Early adoption is permitted. The Company is currently evaluating the impact the adoption of ASU 2015-11 on the Company’s financial statements and disclosures. In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers. ASU 2014-09 is a comprehensive revenue recognition standard that will supersede nearly all existing revenue recognition guidance under current U.S. GAAP and replace it with a principle based approach for determining revenue recognition. ASU 2014-09 will require that companies recognize revenue based on the value of transferred goods or services as they occur in the contract. The ASU also will require additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. ASU 2014-09 is effective for interim and annual periods beginning after December 15, 2017. Early adoption is permitted only in annual reporting periods beginning after December 15, 2016, including interim periods therein. Entities will be able to transition to the standard either retrospectively or as a cumulative-effect adjustment as of the date of adoption. The Company is in the process of evaluating the impact of ASU 2014-09 on the Company’s financial statements and disclosures. In February 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-02, Leases. ASU 2016-02 requires a lessee to record a right of use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. ASU 2016-02 is effective for all interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of ASU 2016-02 on the Company’s financial statements and disclosures. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Company's consolidated subsidia

Company's consolidated subsidiaries or entities (Tables)	6 Months Ended
	Mar. 31, 2016
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)	6 Months Ended
	Mar. 31, 2016
Property Equipment (Tables)
TABLE OF PROPERTY EQUIPMENT	The Company has determined the estimated useful lives of its property and equipment, as follows: Computer equipment 5 years Medical equipment 5 years Furniture and fixtures Vehicles Software 7 years 3 years 3 years

Intangible Assets Other Than Go

Intangible Assets Other Than Goodwill (Tables)	6 Months Ended
	Mar. 31, 2016
Intangible Assets Other Than Goodwill {1}
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: Exclusive license agreements (*) 18 years Acquired technologies 20 years Trademarks 7 years Patents 20 years

Schedule of Inventory (Tables)

Schedule of Inventory (Tables)	6 Months Ended
	Mar. 31, 2016
Schedule of Inventory
Schedule of Inventory (Tables)	Inventories consist of the following at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Raw materials $ 12,732 $ 12,718 Purchased parts for assembly 94,416 134,385 Finished goods 79,678 66,398 Total inventories $ 186,826 $ 213,501

Schedule of Property and Equipm

Schedule of Property and Equipment (Tables)	6 Months Ended
	Mar. 31, 2016
Schedule of Property and Equipment (Tables):
Schedule of Property and Equipment (Tables)	Property and equipment consists of the following at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Vehicles $ 15,000 $ 15,000 Computer equipment 7,330 6,810 Furniture and fixtures 24,966 24,966 Medical equipment 18,889 18,889 Software 23,207 23,207 Leasehold improvements 15,170 15,170 104,562 104,042 Less: accumulated depreciation and amortization (85,067) (74,418) Property and equipment, net $ 19,495 $ 29,624

Summary of Intangible Assets (T

Summary of Intangible Assets (Tables)	6 Months Ended
	Mar. 31, 2016
Summary of Intangible Assets
Summary of Intangible Assets	Intangible assets were as follows at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Patents and exclusive licenses $ 361,291 $ 361,291 Acquired technologies 2,095,000 2,095,000 Trademarks 630,000 630,000 3,086,291 3,086,291 Less: accumulated amortization (690,571) (655,321) Less: accumulated impairment (2,074,627) (2,074,627) Intangible assets, net $ 321,093 $ 356,343

Summary of Patents and Exclusiv

Summary of Patents and Exclusive Licenses (Tables)	6 Months Ended
	Mar. 31, 2016
Summary of Patents and Exclusive Licenses
Summary of Patents and Exclusive Licenses	Patents and exclusive licenses were as follows at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Patents and exclusive licenses $ 361,291 $ 361,291 Less: accumulated amortization (85,982) (54,848) Patents and exclusive licenses, net $ 275,309 $ 306,443 Amortization expense was $9,654 and $9,043 for the three months ended March 31, 2016 and 2015 and was $31,134 and $18,088 for the six months ended March 31, 2016 and 2015.

Summary of Acquired Technologie

Summary of Acquired Technologies (Tables)	6 Months Ended
	Mar. 31, 2016
Summary of Acquired Technologies
Summary of Acquired Technologies	Acquired technologies, stated at cost, less accumulated amortization and impairment, consists of the following at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Acquired technologies $ 2,095,000 $ 2,095,000 Less: accumulated amortization (323,651) (322,973) Less: accumulated impairment (1,749,027) (1,749,027) Acquired technologies , net $ 22,322 $ 23,000

Summary of Trademarks (Tables)

Summary of Trademarks (Tables)	6 Months Ended
	Mar. 31, 2016
Summary of Trademarks
Summary of Trademarks	Trademarks, stated at cost, less accumulated amortization and impairment, consists of the following at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Trademarks $ 630,000 $ 630,000 Less: accumulated amortization (280,938) (277,500) Less: accumulated impairment (325,600) (325,600) Trademarks , net $ 23,462 $ 26,900

Schedule Of Goodwill (Tables)

Schedule Of Goodwill (Tables)	6 Months Ended
	Mar. 31, 2016
Schedule Of Goodwill
Schedule of Goodwill	Goodwill, stated at cost, less accumulated impairment, consists of the following at March 31, 2016 and September 30, 2015: March 31, 2016 September 30, 2015 Goodwill $ 1,716,603 $ 2,916,603 Less: accumulated impairment (1,661,287 (2,861,287) Goodwill , net $ 55,316 $ 55,316

Stockholders Equity Deficit (Ta

Stockholders Equity Deficit (Tables)	6 Months Ended
	Mar. 31, 2016
Stockholders Equity Deficit (Tables):
SUMMARY OF STOCK OPTION ACTIVITIES	The table below summarizes the Company’s stock option activities for the six months ended March 31, 2016: Number of Option Shares Exercise Price Range Per Share Weighted Average Exercise Price Fair Value at Date of Grant Balance, September 30, 2015 5,172,500 $ 0.01 - 2.00 $ 0.60 $ 1,514,329 Granted 125,000 0. 14 0.14 11,294 Canceled - - - - Exercised (200,000) 0.01 0.01 - Expired - - - - Vested and exercisable, March 31, 2016 5,097,500 $ 0.01 - 2.00 $ 0.60 $ 1,525,613 Unvested, March 31, 2016 - $ - $ - $ -
SUMMARY OF COMPANYS WARRANT ACTIVITIES	The table below summarizes the Company’s warrants activities for the six months ended March 31, 2016: 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 9,564,168 0.15-0.18 0.15 222,703 - Canceled - - - - - Exercised (300,000) 0.01 0.01 (-) - Expired (1,759,334) - - (38) - Balance, March 31, 2016 43,876,412 $ 0.01 - 2.31 $ 0.28 $ 2,119,957 $ Earned and exercisable, March 31, 2016 43,876,412 $ 0.01 - 2.31 $ 0.28 $ 2,119,957 $ - Unvested, March 31, 2016 - $ - $ - $ - $ -
SUMMARY OF OUTSTANDING AND EXCERCISABLE OPTIONS	The following table summarizes information concerning outstanding and exercisable options as of March 31, 2016: Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Average Remaining Contractual Life (in years) Weighted Average Exercise Price Number Exercisable Average Remaining Contractual Life (in years) Weighted Average Exercise Price $0.01 - 2.00 5,097,500 4.15 $ 0.60 5,097,500 4.15 $ 0.60
PERIOD END EXERCISABLE AND OUTSTANDING WARRANTS	The following table summarizes information concerning outstanding and exercisable warrants as of March 31, 2016: 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 43,876,412 3.65 $ 0.28 43,876,412 3.65 $ 0.28
ASSUMPTIONS USED IN March 31, 2016 PRICING USING BLACK SCHOLES MODEL	The warrants were valued at $90,461, using a Black-Scholes pricing model with the following assumptions: Exercise price $ 0.15 Expected dividends - Expected volatility 140.92 % Risk free interest rate 1.44 % Expected life of option 5

Consolidated Statements By Repo

Consolidated Statements By Reportable Segment (Tables)	6 Months Ended
	Mar. 31, 2016
Consolidated Statements By Reportable Segment (Tables):
Total Assets By Reportable Segment	The detailed segment information of the Company is as follows: Assets By Segments March 31, 2016 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total ASSETS Current Assets Cash $ 82,581 $ 93,592 $ 14,141 $ 10,635 $ 200,948 Inventories 174,094 12,732 186,826 Prepaid expenses and other current assets - - 2,700 505 3,205 Total current assets 82,581 267,686 16,841 23,872 390,979 Property and equipment, net 6,739 9,654 3,102 19,495 Intangible assets, net - 49,465 - 271,628 321,093 Goodwill, net 55,316 55,316 Security deposits 1,760 1,760 Total other assets 6,739 116,195 - 274,730 397,664 TOTAL ASSETS $ 89,320 $ 383,881 $ 16,841 $ 298,601 $ 788,643
Consolidated Statements By Reportable Segment	Operations by Segments For the Six Months Ended March 31, 2016 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Sales: Product sales, trade $ 4,394 $ 54,117 $ - $ 10,000 $ 68,511 Product sales, related party - 54,117 - 54,117 Consulting services - - - 15,000 15,000 Management services to related party - - 213,545 - 213,545 Total Sales 4,394 108,234 213,545 25,000 351,173 Cost of goods sold 7,140 34,080 - 908 42,128 Gross profit (2,746) 74,154 213,545 24,092 309,045 Total operating expenses 838,467 210,705 205,457 167,810 1,422,439 Loss from operations $ (841,213) $ (136,551) $ 8,088 $ (143,718) $ (1,113,394)

BASIS OF PRESENTATION (Details)

BASIS OF PRESENTATION (Details)	6 Months Ended
	Mar. 31, 2016USD ($)
BASIS OF PRESENTATION Details
Company incurred a net loss	$ 1,256,782
Company incurred a net loss and used cash in operations	647,491
Company had cash on hand	$ 200,948

Consolidated Subsidiaries (Deta

Consolidated Subsidiaries (Details)	Mar. 31, 2016
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%

Income (Loss) Per Share (Detail

Income (Loss) Per Share (Details) - shares	Mar. 31, 2016	Sep. 30, 2015
Income (Loss) Per Share Details
Dilutive impact of outstanding stock options for shares	5,097,500	5,172,500
Outstanding warrants for shares	43,876,412	36,371,578

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($)	Mar. 31, 2016	Dec. 31, 2015
Revenue Recognition Details
Deferred revenue	$ 12,500	$ 37,500

Assets Estimated Useful Life (D

Assets Estimated Useful Life (Details)	Mar. 31, 2016
Assets Estimated Useful Life
Computer equipment Estimated Useful Life (Years)	5
Medical equipment Estimated Useful Life (Years)	5
Furniture and fixture Estimated Useful Life (Years)	7
Vehicles Estimated Useful Life (Years)	3
Software Estimated Useful Life (Years)	3
Exclusive license agreements Estimated Useful Life (Years)	18
Acquired technologies Estimated Useful Life (Years)	20
Trademarks Estimated Useful Life (Years)	7
Patents Estimated Useful Life (Years)	20

Inventories consisted of the fo

Inventories consisted of the following (Details) - USD ($)	Mar. 31, 2016	Sep. 30, 2015
Inventories consisted of the following
Raw materials	$ 12,732	$ 12,718
Purchased parts for assembly	94,416	134,385
Finished goods	79,678	66,398
Total inventories	$ 186,826	$ 213,501

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Mar. 31, 2016	Sep. 30, 2015
Property And Equipment Details
Vehicles	$ 15,000	$ 15,000
Computer equipment	7,330	6,810
Furniture and fixtures	24,966	24,966
Medical equipment	18,889	18,889
Software	23,207	23,207
Leasehold improvements	15,170	15,170
Gross Equipment Value	104,562	104,042
Less: accumulated depreciation and amortization	(85,067)	(74,418)
Property and equipment, net	$ 19,495	$ 29,624

Depreciation (Details)

Depreciation (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Depreciation Details
Depreciation expense	$ 8,359	$ 2,491	$ 10,649	$ 6,452

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Mar. 31, 2016	Sep. 30, 2015
Intangible Assets Details
Patents and exclusive licenses	$ 361,291	$ 361,291
Less: accumulated amortization	(85,982)	(54,848)
Patents and exclusive licenses, net	275,309	306,443
Acquired technologies
Acquired technologies.	2,095,000	2,095,000
Less: accumulated amortization	(323,651)	(322,973)
Less: accumulated impairment	(1,749,027)	(1,749,027)
Acquired technologies, net	22,322	23,000
Trademarks
Trademarks.	630,000	630,000
Less: accumulated amortization	(280,938)	(277,500)
Less: accumulated impairment	(325,600)	(325,600)
Trademarks, net	$ 23,462	$ 26,900

Amortization Expense (Details)

Amortization Expense (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Amortization Expense Details
Amortization Expense Patents	$ 9,654	$ 9,043	$ 31,134	$ 18,088
Amortization Expense Acquired technologies	563	51,481	678	52,374
Amortization Expense Trademarks	$ 2,878	$ 22,500	$ 3,438	$ 45,000

Goodwill (Details)

Goodwill (Details) - USD ($)	Mar. 31, 2016	Sep. 30, 2015
Goodwill Details
Goodwill	$ 1,716,603	$ 2,916,603
Less: accumulated impairment	(1,661,287)	(2,861,287)
Goodwill, net	$ 55,316	$ 55,316

LOANS PAYABLE (Details)

LOANS PAYABLE (Details) - USD ($)	Mar. 31, 2016	Nov. 18, 2015	Sep. 30, 2015	May. 14, 2014
LOANS PAYABLE Details
Notes have various interest rates		10.00%		3.00%
Loans payable totaling			$ 114,000
Loans payable were issued for cash	$ 82,300
Loans payable of 69,800 were converted into shares of Company's common stock	698,000
Warrants to issue shares of the Company's common stock	1,047,000
Loss on conversion	$ 146,301
Loans payable were outstanding	$ 126,500

Capital stock (Details)

Capital stock (Details)	6 Months Ended
	Mar. 31, 2016USD ($)$ / sharesshares
Capital stock Details
Company issued shares of its commons stock for services	1,300,000
Company issued shares of its commons stock for services valued at | $	$ 118,000
Company issued shares of its common stock	1,000,000
Company issued shares of its common stock valued at | $	$ 100,000
Company issued shares of its common stock for repayment of consulting fees	60,000
Company recorded a loss from extinguishment of debt | $	$ 40,000
Company granted stock options to purchase	125,000
Fair value of the options | $	$ 11,294
Loans payable | $	$ 69,800
Loans payable were converted into shares of the Company's common stock	698,000
Value of the shares issued | $	$ 125,640
Company issued warrants to purchase	1,047,000
Warrants have an exercise price per share | $ / shares	$ 0.15
Warrants were valued at | $	$ 90,461
Fair value of the common shares and issued warrants	216,101
Company recorded a loss from extinguishment of debt relating to the debt conversion | $	$ 146,301
Company raised $655,701 from the sale of shares of its common stock	6,333,668
Company issued warrants to the shareholders	8,517,168
Exercise prices ranging from $0.15 per share to | $ / shares	$ 0.18

Assumptions used for options gr

Assumptions used for options granted (Details)	6 Months Ended
	Mar. 31, 2016USD ($)$ / shares
Assumptions used for options granted Details
Exercise price | $ / shares	$ 0.15
Expected dividends | $	$ 0
Expected volatility	140.92%
Risk free interest rate	1.44%
Expected life of option	5

Shares to be Issued (Details)

Shares to be Issued (Details)	Mar. 31, 2016USD ($)$ / sharesshares
Shares to be Issued Details
Company received from an investor | $	$ 75,000
Company received from an investor to purchase shares	750,000
Company issued warrants to the shareholders to purchase shares	1,500,000
Exercise price per share | $ / shares	$ 0.15

Stock Options (Details)

Stock Options (Details)	6 Months Ended
	Mar. 31, 2016USD ($)$ / sharesshares
Stock Options Details
Authorized shares of the Company's common stock	7,500,000
Company issued options to purchase shares of its common stock	125,000
Options with an exercise price per share | $ / shares	$ 0.14
Company recorded stock compensation | $	$ 11,294
Stock options were exercised to purchase	200,000

Summarizes the Company's stock

Summarizes the Company's stock option activities (Details) {Stockholder Equity}	6 Months Ended
	Mar. 31, 2016shares
Number of Option Shares
Balance Exercise Price Range 0.01 - 2.00	5,172,500
Granted Exercise Price Range 0.14	125,000
Exercised Exercise Price Range 0.01	(200,000)
Expired Exercise Price Range 0	0
Vested and exercisable Exercise Price Range 0.01 - 2.00	5,097,500
Unvested Exercise Price Range 0	0
Weighted Average Exercise Price
Balance Exercise Price Range 0.01 - 2.00	0.6
Granted Exercise Price Range 0.14	0.14
Exercised Exercise Price Range 0.01	0.01
Vested and exercisable Exercise Price Range 0.01 - 2.00	0.6
Fair value at Date of Grant
Balance Exercise Price Range 0.01 - 2.00	1,514,329
Granted Exercise Price Range 0.14	11,294
Canceled Exercise Price Range 0	0
Vested and exercisable Exercise Price Range 0.01 - 2.00	1,525,613

Summarizes information concerni

Summarizes information concerning outstanding and exercisable options (Details)	Mar. 31, 2016$ / sharesshares
Summarizes information concerning outstanding and exercisable options
Range of Exercise Prices 0.01 - 2.00 Number Outstanding | shares	5,097,500
Range of Exercise Prices 0.01 - 2.00 Average Remaining Contractual Life (in years)(Options Outstanding)	$ 4.15
Range of Exercise Prices 0.01 - 2.00 Weighted Average Exercise Price(Options Outstanding)	$ 0.6
Range of Exercise Prices 0.01 - 2.00 Number Exercisable | shares	5,097,500
Range of Exercise Prices 0.01 - 2.00 Average Remaining Contractual Life (in years)(Options Exercisable)	$ 4.15
Range of Exercise Prices 0.01 - 2.00 Weighted Average Exercise Price(Options Exercisable)	$ 0.6
Shares of stock options remaining | shares	2,402,500

Stock Warrants (Details)

Stock Warrants (Details)	6 Months Ended
	Mar. 31, 2016USD ($)$ / sharesshares
Stock Warrants Details
Company issued warrants to purchase shares	8,517,168
Purchase shares with exercise price | $ / shares	$ 0.15
Exercise price as part of the sale of equity units | $ / shares	$ 0.18
Warrants expire from the date of grant	5
Issued warrants to purchase shares	1,047,000
Exercise price as part of the conversion of loans payable to equity | $ / shares	$ 0.15
The warrants, using a Black-Scholes pricing model, were valued | $	$ 90,461
Warrants were exercised to purchase	300,000
Warrants were exercised to purchase shares of the Company's common stock	3,000

Summary Of Warrants Activities

Summary Of Warrants Activities (Details) {Stockholder Equity}	6 Months Ended
	Mar. 31, 2016shares
Number of Warrant Shares
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	36,371,578
Granted Warrants Exercise Price Range Per Share 0.15-0.18	9,564,168
Exercised Warrants Exercise Price Range Per Share 0.01	(300,000)
Expired Warrants Exercise Price Range Per Share 0	(1,759,334)
Balance Warrants Exercise Price Range Per Share 0.01 - 2.31	43,876,412
Earned and exercisable Warrants Exercise Price Range Per Share 0.01 - 2.31	43,876,412
Weighted Average Exercise Price (WARRANTS)
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	0.32
Granted Warrants Exercise Price Range Per Share 0.15-0.18	0.15
Exercised Warrants Exercise Price Range Per Share 0.01	0.01
Balance Warrants Exercise Price Range Per Share 0.01 - 2.31	0.28
Earned and exercisable Warrants Exercise Price Range Per Share 0.01 - 2.31	0.28
Fair Value at Date of Issuance
Balance of Warrants Exercise Price Range Per Share 0.01-2.31	1,897,292
Granted Warrants Exercise Price Range Per Share 0.15-0.18	222,703
Expired Warrants Exercise Price Range Per Share 0	(38)
Balance Warrants Exercise Price Range Per Share 0.01 - 2.31	2,119,957
Earned and exercisable Warrants Exercise Price Range Per Share 0.01 - 2.31	2,119,957
Aggregate Intrinsic Value
Canceled Warrants Exercise Price Range Per Share 0	0
Unvested Warrants Exercise Price Range Per Share 0	0

Summarizes information concer52

Summarizes information concerning outstanding and exercisable warrants (Details)	Mar. 31, 2016$ / sharesshares
Summarizes information concerning outstanding and exercisable warrants
Range of Exercise Prices 0.01 - 2.31 Number of Warrants Outstanding | shares	43,876,412
Range of Exercise Prices 0.01 - 2.31 Warrants Outstanding Average Remaining Contractual Life (in years)	3.65
Range of Exercise Prices 0.01 - 2.31 Warrants Outstanding Weighted Average Exercise Price | $ / shares	$ 0.28
Range of Exercise Prices 0.01 - 2.31 Number of Warrants Exercisable | shares	43,876,412
Range of Exercise Prices 0.01 - 2.31 Warrants Exercisable Average Remaining Contractual Life (in years)	3.65
Range of Exercise Prices 0.01 - 2.31 Warrants Exercisable Weighted Average Exercise Price | $ / shares	$ 0.28

Related Party Advances from Sha

Related Party Advances from Shareholders (Details) - USD ($)	Mar. 31, 2016	Sep. 30, 2015	Sep. 30, 2013
Related Party Advances from Shareholders Details
Advances from shareholders were	$ 37,504	$ 40,773
Note Receivable - Chairman, President and CEO
Company loaned to its Chairman, President and CEO			$ 250,000
Balance was owed on the loan		$ 160,729

Related Party Management servic

Related Party Management service (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Mar. 31, 2016	Mar. 31, 2015
Related Party Management service
Management service revenue related to the collections	$ 101,843	$ 98,720	$ 213,545	$ 184,210
Company's owned subsidiary, PDC	50.00%
Company's owned subsidiary, PDC sold one of its Ultra Violet ("UV") phototherapy devices	$ 54,117
Accrued interest of were written-off as compensation expense			$ 174,914

Assets By Segments (Details){St

Assets By Segments (Details){Stockholder's Equity}	6 Months Ended
	Mar. 31, 2016USD ($)
Corporate
Current Assets
Cash	$ 82,581
Total current assets	82,581
Property and equipment, net	6,739
Total other assets	6,739
TOTAL ASSETS	89,320
Medical Devices
Current Assets
Cash	93,592
Inventories	174,094
Total current assets	267,686
Property and equipment, net	9,654
Intangible assets, net	49,465
Goodwill, net	55,316
Security deposits	1,760
Total other assets	116,195
TOTAL ASSETS	383,881
Mgmt of Medical Practice
Current Assets
Cash	14,141
Prepaid expenses and other current assets	2,700
Total current assets	16,841
TOTAL ASSETS	16,841
Authorication and Encryption
Current Assets
Cash	10,635
Inventories	12,732
Prepaid expenses and other current assets	505
Total current assets	23,872
Property and equipment, net	3,102
Intangible assets, net	271,628
Total other assets	274,730
TOTAL ASSETS	298,601
Cash	200,948
Inventories	186,826
Prepaid expenses and other current assets	3,205
Total current assets	390,979
Property and equipment, net	19,495
Intangible assets, net	321,093
Goodwill, net	55,316
Security deposits	1,760
Total other assets	397,664
TOTAL ASSETS	$ 788,643

Operations by Segments (Details

Operations by Segments (Details){Stockholder's Equity}	6 Months Ended
	Mar. 31, 2016USD ($)
Corporate.
Product sales, trade	$ 4,394
Total Sales	4,394
Cost of goods sold	7,140
Gross profit	(2,746)
Total operating expenses	838,467
Loss from operations	(841,213)
Medical Devices .
Product sales, trade	54,117
Product sales, related party	54,117
Total Sales	108,234
Cost of goods sold	34,080
Gross profit	74,154
Total operating expenses	210,705
Loss from operations	(136,551)
Mgmt of Medical Practice .
Management services to related party	213,545
Total Sales	213,545
Gross profit	213,545
Total operating expenses	205,457
Loss from operations	8,088
Authorication and Encryption.
Product sales, trade	10,000
Consulting services	15,000
Total Sales	25,000
Cost of goods sold	908
Gross profit	24,092
Total operating expenses	167,810
Loss from operations	(143,718)
Total.
Product sales, trade	68,511
Product sales, related party	54,117
Consulting services	15,000
Management services to related party	213,545
Total Sales	351,173
Cost of goods sold	42,128
Gross profit	309,045
Total operating expenses	1,422,439
Loss from operations	$ (1,113,394)

Subsequent Transactions (Detail

Subsequent Transactions (Details) - USD ($)	May. 31, 2016	Apr. 30, 2016	Mar. 31, 2016
Subsequent Transactions
Company received from the sale	$ 81,500	$ 81,500
Company received from the sale of shares of common stock	815,000	815,000
Company issued warrants to the shareholders to purchase			1,630,000
Warrants exercise price			$ 0.15
Issued shares of its common stock to a company in exchange for services			12,000
Base monthly rent			$ 5,090