Wellness Center USA (WCUI) 10-K 13 Jan 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2016	Mar. 31, 2016
Document and Entity Information
Entity Registrant Name	Wellness Center USA, Inc.
Entity Trading Symbol	wcui
Document Type	10-K
Document Period End Date	Sep. 30, 2016
Amendment Flag	false
Entity Central Index Key	1,516,887
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding	74,968,352
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	FY
Entity Public Float		$ 9,619,503

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Current Assets
Cash	$ 89,249	$ 34,227
Inventories	79,169	213,501
Current maturity of note receivable - Chairman and CEO	0	36,299
Prepaid expenses and other current assets	29,334	26,571
Total Current Assets	197,752	310,598
Property and equipment, net	15,821	29,624
Intangible assets, net	0	356,343
Goodwill, net	0	55,316
Note receivable - Chairman and CEO, net of current maturity	0	160,729
Other assets	16,760	1,760
Total Other Assets	32,581	603,772
TOTAL ASSETS	230,333	914,370
Current Liabilities
Accounts payable and accrued expenses	648,017	602,538
Accrued payroll - officers	200,096	132,051
Deferred revenue	77,375	37,500
Advances from related parties	50,545	40,773
Notes payable	9,000	114,000
Total Current Liabilities	985,033	926,862
Shareholders' Deficit
Common stock, par value $0.001, 75,000,000 shares authorized; 74,968,352 and 64,539,684 shares issued and outstanding	74,969	64,540
Additional paid-in capital	16,464,896	15,188,621
Common stock issuable, 5,048,650 shares	442,400	0
Accumulated deficit	(17,541,827)	(15,190,552)
Total Wellness Center USA shareholders' equity (deficit)	(559,562)	62,609
Non-controlling interest	(195,138)	(75,101)
Total Shareholder's deficit	(754,700)	(12,492)
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT	$ 230,333	$ 914,370

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets Parentheticals - $ / shares	Sep. 30, 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	74,968,352	64,539,684
Common Stock, shares outstanding	74,968,352	64,539,684
Common Stock, issuable	5,048,650	5,048,650

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Sales:
Trade	$ 208,862	$ 60,743
Related party	54,117	0
Consulting services	36,625	35,000
Management services to related party	181,680	187,368
Total Sales	481,284	283,111
Cost of goods sold	189,591	121,799
Gross profit	291,693	161,312
Operating expenses
Selling, general and administrative expenses	2,137,656	2,208,881
Impairment of goodwill and intangible assets	349,639	4,963,414
Total operating expenses	2,487,295	7,172,295
Loss from operations	(2,195,602)	(7,010,983)
Other income (expenses)
Change in fair value of derivatives	0	(47,404)
Gain on extinguishment of derivatives	0	218,528
Loss on conversion of loans payable to equity	(254,723)	(143,300)
Other income (loss) from write-off (recovery) of liabilities	(5,000)	213,496
Financing costs	(18,900)	(72,600)
Interest expense	0	(189,341)
Interest income - related party	2,913	2,284
Other (income) expense, net	(275,710)	(18,337)
NET LOSS	(2,471,312)	(7,029,320)
Net loss attributable to non-controlling interest	120,037	75,101
NET LOSS ATTRIBUTABLE TO WELLNESS CENTER USA, INC.	$ (2,351,275)	$ (6,954,219)
BASIC AND DILUTED LOSS PER SHARE	$ (0.03)	$ (0.13)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING BASIC AND DILUTED	72,887,494	55,070,312

Consolidated Statement of Share

Consolidated Statement of Shareholders' Deficit (Restated) - USD ($)	Common Stock Shares	Common Stock Amount	Additional Paid-in Capital	Shares to be Issued Shares	Shares to be Issued Amount	Accumulated Deficit	Total WCUI Equity	Non-controlling Interest	Total
Balance, at Sep. 30, 2014	45,236,795	45,237	13,518,987			(8,236,333)	5,327,891		5,327,891
Common stock issued for cash	11,563,127	11,563	938,862				950,425		950,425
Issuance of common shares upon exercise of stock options and warrants	2,400,000	2,400	21,600				24,000		24,000
Fair value of stock warrants issued for services			$ 23,600				$ 23,600		$ 23,600
Fair value of common shares issued for services	1,978,333	1,978	237,655				239,633		239,633
Fair value of stock options issued for services			$ 111,490				$ 111,490		$ 111,490
Issuance of common shares upon conversion of convertible notes and accrued interest	2,300,000	2,300	119,189				121,489		121,489
Fair value of common shares and warrants issued upon settlement of loans payable	1,061,429	1,062	217,238				218,300		218,300
Net loss for the year ended September 30, 2015						$ (6,954,219)	$ (6,954,219)	$ (75,101)	$ (7,029,320)
Balance, (Restated) at Sep. 30, 2015	64,539,684	64,540	15,188,621			(15,190,552)	62,609	(75,101)	(12,492)
Common stock issued for cash	6,918,668	6,919	707,281				714,200		714,200
Issuance of common shares upon exercise of stock options and warrants	500,000	500	4,500				5,000		5,000
Fair value of vested stock options			$ 23,181				$ 23,181		$ 23,181
Fair value of common stock issued for services	1,312,000	1,312	118,488				119,800		119,800
Issuance of common shares upon conversion of debt	$ 1,000,000	$ 1,000	$ 99,000				$ 100,000		$ 100,000
Issuance of common shares and warrants upon settlement of loans payable	698,000	698	323,825	1,322,221	117,500		442,023		442,023
Funds received before shares were issued				$ 3,591,429	$ 306,000		$ 306,000		$ 306,000
Common stock to be issued as financing costs				$ 135,000	$ 18,900		18,900		18,900
Net loss for the year ended September 30, 2016						$ (2,351,275)	$ (2,351,275)	$ (120,037)	$ (2,471,312)
Balance at Sep. 30, 2016	74,968,352	74,969	16,464,896	5,048,650	442,400	(17,541,827)	(559,562)	(195,138)	(754,700)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash Flows from Operating Activities
Net loss	$ (2,471,312)	$ (7,029,320)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation expense	16,051	15,040
Amortization expense	67,266	301,747
Impairment of goodwill	55,316	2,861,287
Impairment of intangible assets	294,323	2,102,127
Loss on shares issued for repayment of accounts payable	40,000	0
Loss on conversion of notes payable	254,723	0
Fair value of common shares and warrants issued upon settlement of loans payable	0	143,300
Fair value of common shares issued for services	119,800	239,633
Fair value of stock options and warrants issued for services	23,181	135,090
Fair value of common stock issued for financing costs	18,900	72,600
Interest expense on convertible notes payable	0	189,181
Change in fair value of derivative liability	0	47,404
Gain on extinguishment of derivative liability	0	(218,528)
Impairment of note receivable from officer	197,028	0
(Increase) Decrease in:
Accounts receivable	0	12,863
Inventories	134,332	56,489
Note receivable - Chairman and CEO	0	33,610
Prepaid expenses and other current assets	(2,763)	(24,101)
Other assets	(15,000)	0
(Decrease) Increase in:
Accounts payable and accrued expenses	105,479	43,986
Accrued payroll - officers	68,045	(78,026)
Deferred revenue	39,875	12,500
Net cash used in operating activities	(1,054,756)	(1,083,118)
Cash Flows from Investing Activities
Purchases of property and equipment	(2,248)	0
Patent application costs	(5,246)	(5,247)
Net cash used in investing activities	(7,494)	(5,247)
Cash Flows from Financing Activities
Proceeds from notes payable	82,300	165,000
Advances from related party	13,041	0
Repayment of advances from related party	(3,269)	(19,170)
Repayments of convertible notes payable	0	(173,334)
Common stock issued for cash	714,200	950,425
Exercise of stock options and warrants	5,000	24,000
Proceeds from common stock issuable	306,000	0
Net cash provided by financing activities	1,117,272	946,921
Net increase (decrease) in cash	55,022	(141,444)
Cash beginning of year	34,227	175,671
Cash end of year	89,249	34,227
Supplemental cash flows disclosures:
Interest paid	0	0
Taxes paid	0	0
Supplemental non-cash investing and financing disclosures:
Issuance of common shares upon conversion of notes payable	187,300	121,489
Issuance of common stock for repayment of accounts payable of $60,000	100,000	0
Issuance of warrants and common shares to settle loans payable	0	75,000
Debt discount originated from derivative liability	0	171,124
Non-controlling interest's share in losses of a subsidiary	$ 120,037	$ 75,101

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows Parentheticals - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash Flows Parentheticals
Repayment of accounts payable for common stock issuance	$ 60,000	$ 60,000

BASIS OF PRESENTATION

BASIS OF PRESENTATION	12 Months Ended
	Sep. 30, 2016
BASIS OF PRESENTATION:
BASIS OF PRESENTATION	NOTE 1 – BASIS OF PRESENTATION 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 year ended September 30, 2016, the Company incurred a net loss of $2,471,312 and used cash in operations of $1,054,756, and had a shareholders’ deficit of $754,700 as of September 30, 2016. 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. At September 30, 2016, the Company had cash on hand in the amount of $89,249. 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. During the year ended September 30, 2016, the Company raised $714,200 through the sale of its common stock. 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2016
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	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% Intercompany balances and transactions have been eliminated in consolidation. 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, valuation of inventory and obsolescence, valuations of stock-based compensation calculations and derivative liabilities, among others. Actual results could differ from these estimates. Income (Loss) Per Share 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 years ended September 30, 2016 and 2015, the basic and diluted shares outstanding were the same, as potentially dilutive shares were considered anti-dilutive. At September 30, 2016 and 2015, the dilutive impact of outstanding stock options for 5,227,500 and 5,172,500 shares, respectively, and outstanding warrants for 54,938,158 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 rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. In addition to the aforementioned general policy, the following are the specific revenue recognition policies for each major category of revenue: (i) Sale of products : (ii) Management fees of medical practice : (iii) Consulting services: Payments received before the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue. Deferred revenue at September 30, 2016 and 2015 was $77,375 and $37,500, respectively. Inventories Inventories are stated at the lower of cost or market. Cost is computed on a first-in, first-out basis. The Company provides inventory reserves based on excess and obsolete inventories determined primarily by future demand forecasts. The write down amount is measured as the difference between the cost of the inventory and market based upon assumptions about future demand and charged to the provision for inventory, which is a component of cost of sales. At the point of the loss recognition, a new, lower cost basis for that inventory is established, and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis. 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 7 years Vehicles 3 years Software 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 September 30, 2016 and 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 — Level 2 — · Level 3 — During the year ended September 30, 2015, the Company’s operations included the fair value of derivative liabilities, which were based on Level 2 measurements. The carrying amounts of financial instruments such as cash, inventories, and accounts payable and accrued liabilities, approximate the related fair values due to the short-term maturities of these instruments. Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. Certain of the convertible notes issued during the year ended September 30, 2015 gave rise to derivative liabilities. Such derivative liabilities were extinguished during the year ended September 30, 2015 upon conversion and extinguishment of the notes. 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 recorded as part of a business combination 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. At September 30, 2016 and 2015, the Company recorded impairment charges of $55,316 and $2,861,287 on its recorded goodwill based on impairment tests performed on those dates and recorded such charges in the accompanying consolidated statements of operations for the years ended September 30, 2016 and 2015. 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. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts. 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. At September 30, 2016 and 2015, the Company recorded impairment charges of $294,323 and $2,102,127 on its recorded intangible assets based on impairment tests performed on those dates, and recorded such charges in the accompanying consolidated statements of operations for the years ended September 30, 2016 and 2015. 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. Reclassifications Certain amounts reported in the September 30, 2015 financial statements have been reclassified to conform to the current period presentation.

INVENTORIES

INVENTORIES	12 Months Ended
	Sep. 30, 2016
INVENTORIES
INVENTORIES	NOTE 3 – INVENTORIES Inventories consist of the following at September 30, 2016 and 2015: September 30, 2016 September 30, 2015 Raw materials $ - $ 12,718 Purchased parts for assembly - 134,385 Finished goods 79,169 66,398 Total inventories $ 79,169 $ 213,501 During the year ended September 30, 2016, the Company provided a reserve of $80,770 that is included in cost of goods sold to account for its estimate of slow moving and obsolete inventory.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Sep. 30, 2016
PROPERTY AND EQUIPMENT
PROPERTY AND EQUIPMENT	NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment consisted of the following at September 30, 2016 and 2015: September 30, 2016 September 30, 2015 Vehicles $ 15,000 $ 15,000 Computer equipment 9,058 6,810 Furniture and fixtures 24,966 24,966 Medical equipment 18,889 18,889 Software 23,207 23,207 Leasehold improvements 15,170 15,170 106,290 104,042 Less: accumulated depreciation and amortization (90,469) (74,418) Property and equipment, net $ 15,821 $ 29,624 Depreciation expense for the years ended September 30, 2016 and 2015 was $16,051 and $12,316, respectively.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2016
INTANGIBLE ASSETS
INTANGIBLE ASSETS	NOTE 5 – INTANGIBLE ASSETS Intangible assets consisted of the following at September 30, 2016 and 2015: September 30, 2016 September 30, 2015 Patents and exclusive licenses $ 366,537 $ 361,291 Acquired technologies 2,095,000 2,095,000 Trademarks 630,000 630,000 3,091,537 3,086,291 Less: accumulated amortization (722,587) (655,321) Less: accumulated impairment (2,368,950) (2,074,627) Intangible assets, net $ - $ 356,343 Amortization expense for the years ended September 30, 2016 and 2015 was $67,266 and $272,987, respectively. During the years ended September 30, 2016 and 2015, the Company recorded an impairment of $294,323 and $2,102,127 relating to the intangible assets.

GOODWILL

GOODWILL	12 Months Ended
	Sep. 30, 2016
GOODWILL
GOODWILL	NOTE 6 – GOODWILL Goodwill, stated at cost, less accumulated impairment, consists of the following at September 30, 2016 and 2015: September 30, 2016 September 30, 2015 Goodwill $ 2,916,603 $ 2,916,603 Less: accumulated impairment (2,916,603) (2,861,287) Goodwill, net $ - $ 55,316 During the years ended September 30, 2016 and 2015, the Company recorded impairment charges of $55,316 and $2,861,287, respectively, relating to the recorded goodwill.

LOANS PAYABLE

LOANS PAYABLE	12 Months Ended
	Sep. 30, 2016
Convertible Note Agreement
LOANS PAYABLE	NOTE 7 – LOANS PAYABLE Notes issued during the year ended September 30, 2015 As of September 30, 2014, the Company had outstanding notes payable of $24,000. During the year ended September 30, 2015, the Company issued $165,000 of notes payable for cash, and notes payable of $75,000 were converted in to 1,061,429 shares of common stock and warrants to acquire 2,142,858 shares of common stock valued in the aggregate at $218,300. 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 was outstanding. Upon conversion of the $75,000 notes payable during the year ended September 30, 2015, the Company issued 1,061,429 shares of common stock with a fair value of $74,300 as determined by the trading price on the date of conversion and warrants to acquire 2,142,858 shares of common stock with a fair value of $144,000 as determined by a Black-Scholes option pricing model with a stock price of $0.07, volatility of 148.04% and risk-free rate of 1.40%. The aggregate fair value of the common shares and warrants issued of $218,300 in excess of the $75,000 note converted was recorded as a loss on conversion of the note of $143,300. Notes issued during the year ended September 30, 2016 During the year ended September 30, 2016, unsecured convertible loans of $82,300 with interest at a rate of 10% per annum were issued for cash. The notes also contained a conversion feature that allowed the note holder to convert the notes at a rate of $.09 per share, the trading value of the shares on the date of the issuance of the notes. As the conversion price embedded in the note agreements was equal to the trading price of the common stock on the date of issuance, no beneficial conversion feature was recognized at the date of issuance. In addition, upon issuance of certain of these notes, the Company granted 135,000 shares of common stock with a fair value of $18,900 to the holders, which has been recorded as an additional finance cost. During the year ended September 30, 2016 notes with a face value of $187,500 were converted into 2,020,221 shares of common stock and 2,369,221 warrants with an aggregate fair value of $442,023 as follows: Notes payable of $117,500 issued during the year ended September 30, 2016 were converted into 1,322,221 shares of common at $0.09 per share in accordance with their original conversion terms. In accordance with the note agreements, the company also issued to the holders of the notes warrants to acquire 1,322,221 shares of common stock valued at $108,422 upon their election to convert. The fair value of the warrants granted of $108,422 was recorded as a cost of conversion. Notes payable of $69,800 issued during the year ended September 30, 2015 were converted into 698,000 shares of common stock with a fair value of $125,640 based on the trading price of the common shares on the date of conversion.. The Company also agreed to issue to the note holders warrants to acquire 1,047,000 shares of common stock with a fair value of $90,461. The aggregate fair value of the common shares and warrants to acquire commons shares issued of $442,023 in excess of the face amount of the notes of $187,500 was recognized as a cost of $256,223 upon conversion of the notes. The fair value of the warrants was determined with the use of a Black-Scholes option pricing model with stock prices ranging from $0.09 to $0.10, volatility of 140.9% - 151.3% and risk-free rate of 0.86% - 1.44%. As of September 30, 2016, 1,322,221 of the common shares granted with a value of $117,500 have yet to be issued and are reflected as common stock issuable on the accompanying balance sheet. As of September 30, 2016, loans payable of $9,000 were outstanding and are due on demand.

CONVERTIBLE NOTE AGREEMENT

CONVERTIBLE NOTE AGREEMENT	12 Months Ended
	Sep. 30, 2016
Convertible Note Agreement
CONVERTIBLE NOTE AGREEMENT	NOTE 8 – CONVERTIBLE NOTE AGREEMENT On April 16, 2014, the Company (the “Borrower”) entered into a Promissory Note Agreement (the “Note”) with an investor (the “Lender”) for up to $350,000 principal that was to be transferred in tranches. Borrowings under this note were as follows: On April 16, 2014 the Company issued a note in the principal amount of $166,667 with a 10% Original Issuance Discount ("OID") and 12% one-time interest if not being fully repaid on or before 90 days from the payment date. The note is due two year from the date of issuance, convertible after 180 days from the payment date as of October 16, 2014 at the lesser of $0.70 or 65% of the two lowest trade prices for the 25 trade day period before the conversion date. On July 15, 2014 the Company accrued the one-time interest charge of $20,000 on the note. On June 23, 2014 the Company issued a note in the principal amount of $55,556 with a 10% Original Issuance Discount ("OID") and 12% one-time interest if not being fully repaid on or before 90 days from the payment date. The note is due two years from the date of issuance, convertible after 180 days from the payment date as January 22, 2015 at the lesser of $0.70 or 65% of the two lowest trade price for the 25 trade day period before the conversion date. On September 23, 2014 the Company accrued the one-time interest charge of $6,667 on the note. As of September 30, 2014, $222,223 of principal and $26,667 of accrued interest was due under these note agreements. During the period from October 16 to January 5, 2015, the note holder converted $90,572 of the principal to 1,550,000 shares of the Company's common stock ranging from $0.041 to $0.071 per share. On January 14, 2015, the note holder converted $4,250 of the principal and the accrued interest of $26,667 to 750,000 shares of the Company's common stock at $0.041 per share. On March 19, 2015, the Company entered into a Note Termination Agreement terminating the Promissory Note with the remaining principal balance of $127,401 with the Lender. Pursuant to the Note Termination Agreement executed, the Lender agreed to permit full repayment of the Note in the sum of $200,000 payable in two installments of $100,000 each on March 20, 2015, and on April 24, 2015, respectively, resulting in an additional financing charge of $72,600. In exchange for the agreed upon premium to be paid by the Company, the Lender no longer has the right to convert any portion of the remaining loan balance into the Company's shares, unless the Company defaults on its repayment terms. On March 19, 2015 the Company completed the first payment to Lender in the amount of $100,000. On April 20, 2015, the Company completed all payments under the Note Termination Agreement and no further amounts were due as of September 30, 2015. Upon issuance of the Convertible notes, the Company considered the current FASB guidance of "Contracts in Entity’s Own Stock" which indicates that any adjustment to the fixed amount (either conversion price or number of shares) of the instrument regardless of the probability of whether or not within the issuers’ control means the instrument is not indexed to the issuer’s own stock. Accordingly, the Company determined that the conversion prices of the Notes were not a fixed amount because they were subject to an adjustment based on the occurrence of future offerings or events. As a result, the Company determined that the conversion features of the Notes were not considered indexed to the Company’s own stock and characterized the fair value of the conversion features as derivative liabilities upon issuance. The Company determined that upon issuance of the Notes, the initial fair value of the embedded conversion feature was $171,124. As such, the Company recorded a $171,124 derivative liability was recorded as debt discount offsetting the fair value of the Notes. The discount was being amortized using the effective interest rate method over the life of the debt instruments. During the year ended September 30, 2015 the Company recorded a cost in the increase in the fair value of derivative of $47,404 during the time the derivative was outstanding. During the period notes with a corresponding derivative with a value of $92,398 were converted, and the remaining balance of $126,130 was extinguished upon termination of the note and the aggregate amount of $218,528 was recorded as a gain on extinguishment. The Company utilized a third party valuation consultant to assist the Company to fair value the compound embedded derivatives using a multinomial lattice models that value the derivative liability within the notes based on a probability weighted discounted cash flow model. The derivative instruments were valued as of issuance; conversion; redemption and each quarterly reporting period. The following assumptions were used for the valuation of the derivative liability related to the notes: The underlying stock price $0.1348 down to $0.1082 was used as the fair value of the common stock; The note face amounts (principal, plus OID, plus accrued interest) as of as 10/16/14 totaled $186,666 and $62,222 (includes 1 time interest payment of 12% after 90 days from issuance) with $90,571 in conversions netting $158,318 as of 12/31/14 and $30,966.88 in conversions on 1/14/15 netting $127,400.76. The note effectively converts at a discount of 45.63% to 55.58% at the quarter’s end. The Holder would redeem based on availability of alternative financing, 0% of the time increasing 1.0% monthly to a maximum of 10%; The Holder would automatically convert (most notes included 180 day conversion delay at issuance) the note at the maximum of 2 times the conversion price if the company was not in default. With the target conversion price dropping as maturity approaches; and the Holder would automatically convert the note at maturity if the registration (after 120 days) was effective and the company was not in default; The projected annual volatility for each valuation period was based on the Company historical volatility; 1 year 1 year 12/31/14 119% 3/11/15 134% 1/26/15 124% 3/12/15 134% 1/29/15 125% 3/18/15 136% 2/9/15 127% 3/20/15 136% 2/26/15 131% 3/31/15 138%

SHAREHOLDERS' DEFICIT

SHAREHOLDERS' DEFICIT	12 Months Ended
	Sep. 30, 2016
Schedule of Restatement of Prior Periods
SHAREHOLDERS' DEFICIT	NOTE 9 – SHAREHOLDERS’ EQUITY Authorized shares During the year ended September 30, 2016, we were authorized by our Articles of Incorporation to issue up to 75,000,000 shares of common stock, par value $0.001 per share. As of September 30, 2016 there were 74,968,352 shares of common stock issued and outstanding. Holders of shares of common stock have full voting rights, one vote for each share held of record. Stockholders are entitled to receive dividends as may be declared by the Board out of funds legally available therefore and share pro rata in any distributions to stockholders upon liquidation. Stockholders have no conversion, pre-emptive or subscription rights. All outstanding shares of common stock are fully paid and non-assessable. Subsequent to September 30, 2016, the Company amended its Articles of Incorporation to authorize it to issue up to 185,000,000 shares of common stock, par value $0.001 per share, through filing of a Certificate of Amendment on January 12, 2017. Common shares issued for services During the year ended September 30, 2015, the Company issued 1,978,333 shares of its common stock for services valued at $239,633. The shares were valued at the trading price of the common stock at the date of issuance. During the year ended September 30, 2016, the Company issued 1,312,000 shares of its common stock for services valued at $119,800. The shares were valued at the trading price of the common stock at the date of issuance. Common shares issued for repayment of accounts payable During the year ended September 30, 2016, 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. Common shares issued for cash During the year ended September 30, 2015, the Company raised $950,425 from the sale of 11,563,127 shares of its common stock. In connection with the sale, the Company issued warrants to the shareholders to purchase 18,814,176 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 $0.25 per share. During the year ended September 30, 2016, the Company raised $714,200 from the sale of 6,918,668 shares of its common stock. In connection with the sale, the Company issued warrants to the shareholders to purchase 9,687,168 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. During the year ended September 30, 2016, the Company received $306,000 from several investors to purchase 3,591,429 shares of the Company’s common stock. In connection with the sale, the Company issued warrants to the shareholders to purchase 7,982,857 shares of the Company’s common stock. The warrants expire five years from the date of grant and have an exercise prices ranging from $0.12 to $0.15 per share. As of September 30, 2016, the shares had not been issued to the investors. 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 year ended September 30, 2015, the Company issued options to purchase 1,200,000 shares of its common stock to an officer and a Director of the Company with exercise prices ranging from $0.11 to $0.25 per share. The options vested immediately and expire five years from the date of grant. During the year ended September 30, 2015, the Company valued the options using a Black-Scholes option pricing model and recorded $111,490 of stock compensation for the value of the options. 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 126.1% - 148.3% Risk free interest rate 0.73% - 0.89% Expected life of options 5 During the year ended September 30, 2015, stock options were exercised to purchase 1,600,000 shares of the Company’s common stock for $16,000. During the year ended September 30, 2016, the Company issued options to purchase 250,000 shares of its common stock to an officer of the Company with exercise prices ranging from $0.10 to $0.15 per share. The options vested immediately and expire five years from the date of grant. During the year ended September 30, 2016, the Company valued the options using a Black-Scholes option pricing model and recorded $22,631 of stock compensation for the value of the options. During the year ended September 30, 2016, the Company issued options to purchase 5,000 shares of its common stock to a consultant with an exercise price of $0.09 per share. The options vested on August 31, 2016 and expire five years from the date of grant. During the year ended September 30, 2016, the Company valued the options using a Black-Scholes option pricing model and recorded $550 of stock compensation for the value of the options. The assumptions used for options granted during the year ended September 30, 2016 are as follows: Exercise price $ 0.10 Expected dividends - Expected volatility 139.0% - 152.2% Risk free interest rate 0.65% - 1.19% Expected life of options 5 During the year ended September 30, 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 year ended September 30, 2016: Number of Option Shares Exercise Price Range Per Share Weighted Average Exercise Price Fair Value at Date of Grant Balance, September 30, 2014 5,572,500 $ 0.01 – 2.00 $ 0.54 $ 1,404,598 Granted 1,200,000 0.11 – 0.25 0.15 111,490 Cancelled - - - - Exercised (1,600,000) 0.01 0.01 - Expired - - - - Balance, September 30, 2015 5,172,500 $ 0.01 - 2.00 $ 0.6 $ 1,516,088 Granted 255,000 0.10 - 0.15 0.12 23,181 Cancelled - - - - Exercised (200,000) 0.01 0.01 - Expired - - - - Balance, September 30, 2016 5,227,500 $ 0.01 – 2.00 $ 0.6 $ 1,539,269 Vested and exercisable, September 30, 2016 5,227,500 $ 0.01 - 2.00 $ 0.6 $ 1,539,269 Unvested, September 30, 2016 - $ - $ - $ - The aggregate intrinsic value for option shares outstanding at September 30, 2016 was $4,550. The following table summarizes information concerning outstanding and exercisable options as of September 30, 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- 0.39 1,767,500 3.59 $ 0.14 1,767,000 3.59 $ 0.14 2,060,000 2.47 0.40 2,060,000 2.47 0.40 750,000 4.25 1.00 750,000 4.25 1.00 650,000 4.25 2.00 650,000 4.25 2.00 $0.01 - 2.00 5,227,500 3.32 $ 0.60 5,227,500 3.32 $ 0.60 As of September 30, 2016, there were 2,272,500 shares of stock options remaining available for issuance under the 2010 Plan. Stock Warrants During the year ended September 30, 2015, the Company issued warrants to purchase 19,974,034 shares with exercise prices of $0.15 and $0.25 per share as part of the sale of equity units. The warrants expire five years from the date of grant. During the year ended September 30, 2015, the Company issued warrants to purchase 500,000 shares with an exercise price of $0.25 per share expiring five years from the date of grant for consultant services. The value of the warrants using a Black-Scholes option pricing model, were valued at $23,600. During the year ended September 30, 2015, the Company issued warrants to purchase 2,142,858 shares with an exercise price of $0.15 per share as part of the conversion of loans payable to equity. The warrants expire five years from the date of grant. During the year ended September 30, 2015, warrants were exercised to purchase 800,000 shares of the Company’s common stock for $8,000. During the year ended September 30, 2016, the Company issued warrants to purchase 17,670,025 shares with exercise prices of $0.12 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 year ended September 30, 2016, the Company issued warrants to purchase 2,369,221 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. During the year ended September 30, 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 years ended September 30, 2016 and 2015: 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, 2014 14,554,686 $ 0.01 - 2.31 $ 0.46 $ 1,469,871 $ - Granted 22,616,892 0.15 - 0.25 0.18 427,183 - Canceled - - - - - Exercised (800,000) 0.01 0.01 - - Expired - - - - - Balance, September 30, 2015 36,371,578 $ 0.01 - 2.31 $ 0.32 $ 1,840,934 $ - Granted 20,039,246 0.12 - 0.18 0.14 222,703 - Cancelled - - - - - Exercised (300,000) 0.01 0.01 - - Expired (1384,334) - - - - Balance, September 30, 2016 54,938,158 $ 0.01 – 2.31 $ 0.25 $ - $ - Earned and exercisable, September 30, 2016 54,938,158 $ 0.01 - 2.31 $ 0.28 $ 2,119,957 $ - Unvested, September 30, 2016 - $ - $ - $ - $ - The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 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 – 0.20 36,234,807 3.51 $ 0.15 36,234,807 3.51 $ 0.15 0.21 – 0.49 13,783,840 2.58 0.34 13,783,840 2.58 0.34 0.50 – 1.00 4,764,738 1.80 0.74 4,764,738 1.80 0.74 1.01 – 2.31 154,773 0.64 2.23 154,773 0.64 2.23 $0.01 – 2.31 54,938,158 3.12 $ 0.28 54,938,158 3.12 $ 0.28

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2016
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE 10 – 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 September 30, 2016 and September 30, 2015, advances from shareholders were $50,545 and $40,773, respectively. In addition, another shareholder advanced $224,444 to the Company as of September 30, 2016 and September 30, 2015. The advances are non-interest bearing, are unsecured and do not have a determined date of repayment. Management service agreement between NPC and National Pain Centers, LLC NPC was incorporated under the laws of the state of Nevada on January 24, 2014. It is an Illinois-based management services provider. It was acquired by the Company on February 28, 2014 and is operated as a wholly-owned subsidiary of the Company. NPC manages non-medical services in three clinics and two surgical centers in the Chicago-land area that provide diagnostic, surgical, treatment, research, advocacy, education, and setting standards and protocols within the interventional and multi-modal pain management, pursuant to a management service agreement dated as of February 28, 2014, by and between NPC and National Pain Centers, LLC ("NPC LLC"), which is owned by Dr. Jay Joshi, the president and CEO of NPC. Under the management agreement, NPC LLC engages NPC to provide management services for a term period of five years commencing on the effective date. During the term of this agreement, NPC LLC shall pay NPC the equivalent of 50% of all monies collected and as billed monthly to NPC LLC on net-30 term. NPC is managed by its founder and CEO Dr. Jay Joshi, MD, DABA, DABAPM, FABAPM. Dr. Joshi also serves as the Company’s Chief Medical Officer (“CMO”) and as a member of its Board of Directors. Management service revenue related to the collections was $181,680 and $187,368 for the years ended September 30, 2016 and 2015, respectively. Salary payments of $200,000 and $150,000 paid to Dr. Joshi during the years ended September 30, 2016 and 2015 have been offset to revenue earned from NPC LLC. In addition, during the year ended September 30, 2016, the Company sold one of its phototherapy devices to NPC LLC for a sales price of $54,117 that has been reflected as a related party sale on the Company’s accompanying statement of operations for the year ended September 30, 2016. 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 $197,028 was owed on the loan. During the year ended September 30, 2016, the Company determined the loan was impaired and the remaining outstanding amount of $187,163 was considered as additional compensation to the Chairman. No amounts were outstanding under the loan at September 30, 2016.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Sep. 30, 2016
SEGMENT REPORTING:
SEGMENT REPORTING	NOTE 11 – SEGMENT REPORTING Reportable segments are components of an enterprise about which separate financial information is available and that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company's reportable segments are based on products and services, geography, legal structure, management structure, or any other manner in which management disaggregates a company. The Company operates in following business segments: (i) Medical Devices: (ii) Management of Client Services: (iii) Authentication and Encryption Products and Services: The detailed segment information of the Company is as follows: Wellness Center USA, Inc. Assets By Segments September 30, 2016 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total ASSETS Current Assets Cash $ 16,241 $ 13,463 $ 7,771 $ 51,774 $ 89,249 Inventories - 66,722 - 12,447 79,169 Prepaid expenses and other current assets 26,571 63 2,700 - 29,334 Total current assets 42,812 80,248 10,471 64,221 197,752 Property and equipment, net 4,927 6,592 1,514 2,788 15,821 Intangible assets, net - - - - - Goodwill, net - - - - - Security deposits 15,000 1,760 - - 16,760 Total other assets 19,927 8,352 1,514 2,788 32,581 TOTAL ASSETS $ 62,739 $ 88,600 $ 11,985 $ 67,009 $ 230,333 Wellness Center USA, Inc. Operations by Segments For the Year Ended September 30, 2016 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Sales: Trade $ 6,402 $ 94,117 $ - $ 108,343 $ 208,862 Related party - 54,117 - - 54,117 Consulting services - - - 36,625 36,625 Management services to related party - - 181,680 - 181,680 Total Sales 6,402 148,234 181,680 144,968 481,284 Cost of goods sold 7,299 169,082 - 13,210 189,591 Gross profit (loss) (897) (20,848) 181,680 131,758 291,693 Operating expenses Selling, general and administrative expenses 1,164,377 403,768 220,610 348,901 2,137,656 Impairment of goodwill and intangible assets - 94,214 - 255,425 349,639 Total operating expenses 1,164,377 497,982 220,610 604,326 2,487,295 Loss from operations $ (1,165,274) $ (518,830) $ (38,930) $ (472,568) $ (2,195,602) Wellness Center USA, Inc. Assets By Segments September 30, 2015 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total ASSETS Current Assets Cash $ 20,218 $ 4,597 $ 5,951 $ 3,461 $ 34,227 Inventories - 200,783 - 12,718 213,501 Current maturity of note receivable - Chairman and CEO 36,299 - - - 36,299 Prepaid expenses and other current assets 26,563 - - 8 26,571 Total current assets 83,080 205,380 5,951 16,187 310,598 Property and equipment, net 8,551 17,962 - 3,111 29,624 Intangible assets, net - 53,709 - 302,634 356,343 Goodwill, net - 55,316 - - 55,316 Note receivable - Chairman and CEO, net of current maturity 160,729 - - - 160,729 Security deposits - 1,760 - - 1,760 Total other assets 169,280 128,747 - 305,745 603,772 TOTAL ASSETS $ 252,360 $ 334,127 $ 5,951 $ 321,932 $ 914,370 Wellness Center USA, Inc. Operations by Segments For the Year Ended September 30, 2015 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Sales: Trade $ 1,358 $ - $ - $ 59,385 $ 60,743 Consulting services - - - 35,000 35,000 Management services to related party - - 187,368 - 187,368 Total Sales 1,358 - 187,368 94,385 283,111 Cost of goods sold 1,644 - - 120,155 121,799 Gross profit (loss) (286) - 187,368 (25,770) 161,312 Operating expenses Selling, general and administrative expenses 1,206,580 495,927 265,016 301,388 2,268,911 Impairment of goodwill and intangible assets - 3,763,414 1,200,000 - 4,963,414 Total operating expenses 1,206,580 4,259,341 1,465,016 301,388 7,232,325 Loss from operations $ (1,206,866) $ (4,259,341) $ (1,277,648) $ (327,158) $ (7,071,013)

COMMITMENTS

COMMITMENTS	12 Months Ended
	Sep. 30, 2016
COMMITMENTS
COMMITMENTS	NOTE 12 – COMMITMENTS Operating Leases The Company leases its office facilities under a non-cancellable lease agreement. The lease was initiated in July 2016 and expires February 28, 2024. Minimum annual rental commitments under non-cancelable leases at September 30, 2016 are as follows: Years ending September 30, Amount 2017 $ 65,011 2018 81,009 2019 98,170 2020 116,495 2021 135,984 Thereafter 379,107 TOTAL $ 875,776 The lease contains escalating rent payments and free rent periods. The Company accounts for the rent expense on a straight-line basis. At September 30, 2016, the Company recorded a deferred rent obligation of $22,149 relating to the lease. Rent expense was $120,036 and $94,608 for the years ended September 30, 2016 and 2015, respectively. Legal Matters The Company is periodically engaged in legal proceedings arising from and relating to its business operations. We currently are not involved in any litigation that we believe could have a material adverse effect on our financial condition or results of operations. There is no action, suit, proceeding, inquiry or investigation before or by any court, public board, government agency, self-regulatory organization or body pending or, to the knowledge of the executive officers of our Company or any of our subsidiaries, threatened against or affecting our Company, our common stock, any of our subsidiaries or of our Company’s or our subsidiaries’ officers or directors in their capacities as such, in which an adverse decision could have a material adverse effect on our financial condition or results of operations. Employment Contracts Synopsis of 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”). 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. The Company shall pay to the Executive as compensation for services rendered by the Executive hereunder a base annual salary of $200,000, subject to increase, but not decrease, from time to time by the CEO and/or the Board of Directors of the Company. Synopsis of Employment Agreement – Rick Howard On July 1, 2014, the Company entered into an employment agreement (the “Employment Agreement”) with Ricky Howard, (the “Executive”). 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 Executive is engaged to serve as the Chief Executive Officer of the Company’s wholly-owned Subsidiary “StealthCo. The Company shall pay to the Executive as compensation for services rendered by the Executive hereunder a base annual salary of $100,000, subject to increase, but not decrease, from time to time by the CEO and/or the Board of Directors of the Company.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2016
INCOME TAXES
INCOME TAXES	NOTE 13 – INCOME TAXES At September 30, 2016, the Company had net operating loss (“NOL”) carryforwards for federal income tax purposes of approximately $12 million that may be offset against future taxable income through 2036. No tax benefit has been reported with respect to these net operating loss carryforwards because the Company believes that the realization of the Company’s net deferred tax assets of approximately $4,000,000 was not considered more likely than not and accordingly, the potential tax benefits of the net loss carryforwards are offset by a full valuation allowance. Deferred tax assets consist primarily of the tax effect of NOL carryforwards. The Company has provided a full valuation allowance on the deferred tax assets because of the uncertainty regarding the probability of its realization. The Company’s effective income tax rate differs from the amount computed by applying the federal statutory income tax rate to loss before income taxes as follows: September 30, 2016 September 30, 2015 Income tax benefit at federal statutory rate (34.0)% (34.0)% State income tax benefit, net of federal benefit (6.0)% (6.0)% Change in valuation allowance 40.0% 40.0% Income taxes at effective income tax rate -% -% The components of deferred taxes consist of the following at September 30, 2016 and 2015: September 30, 2016 September 30, 2015 Net operating loss carryforwards $ 4,919,273 $ 3,341,136 Impairment of goodwill and intangible assets 139,856 1,985,366 Less: Valuation allowance (5,059,129) (5,326,502) Net deferred tax assets $ - $ -

RESTATEMENT OF PRIOR PERIODS

RESTATEMENT OF PRIOR PERIODS	12 Months Ended
	Sep. 30, 2016
RESTATEMENT OF PRIOR PERIODS
RESTATEMENT OF PRIOR PERIODS	NOTE 14 – RESTATEMENT OF PRIOR PERIODS For the year ended September 30, 2015, it was determined that the Company had incorrectly recorded a reduction to additional paid in capital of $561,743 related to creation of a derivative liability, instead of as an expense for the period then ended. Such derivative liability was subsequently extinguished during the year ended September 30, 2015 and recorded as a gain. In addition, costs of $62,500 related to a loan conversion and $37,500 related to the fair value of shares issued for services were previously unrecorded. The following sets forth the significant effects of the aforementioned restatement to the Company’s consolidated financial statements as of September 30, 2015: September 30, 2015 September 30, As previously 2015 2015 reported Adjustments As restated Reference TOTAL ASSETS $ 914,370 $ 914,370 Total Liabilities 926,862 926,862 Shareholders' Deficit Common stock, par value $0.001, 75,000,000 shares authorized; 64,539,684 shares issued and outstanding 64,540 64,540 Additional paid-in capital 14,534,003 561,743 15,188,621 (1) 62,500 (2) 30,375 (3) Accumulated deficit (14,535,935) (654,618) (15,190,552) Total Wellness Center USA shareholders' equity (deficit) 62,608 - 62,609 Non-controlling interest (75,101) - (75,101) Total Shareholder's deficit (12,493) - (12,492) TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT $ 914,369 $ 914,370 Loss from continuing operations $ 7,132,793 30,375 $ 7,010,983 (3) (152,185) (4) Other income (expenses) Change in fair value of derivatives 569,740 (617,144) (47,404) (1) Gain on extinguishment of derivatives - 218,528 218,528 (1) Gain on debt redemption 53,531 (53,531) - (1) Loss on conversion of loans payable to equity (80,800) (62,500) (143,300) (2) Other income (loss) from write-off (recovery) of liabilities 213,496 - 213,496 Financing costs - (72,600) (72,600) (1) Interest expense (160) (152,185) (189,341) (4) (36,996) (1) Interest income - related party 2,284 - 2,284 758,091 (776,428) (18,337) NET LOSS (6,374,702) (654,618) (7,029,320) Net loss attributable to non-controlling interest 75,101 - 75,101 NET LOSS ATTRIBUTABLE TO WELLNESS CENTER USA, INC. $ (6,299,601) $ (654,618) $ (6,954,219) BASIC AND DILUTED LOSS PER SHARE $ (0.12) - $ (0.13) The restatements to the financial statements for the year ended September 30, 2015 are as follows: (1) Correct the accounting for the recording and extinguishment of derivative liabilities originally accounted for as a deduction from additional paid in capital (2) To correct understatement in amount recorded as loss on the conversion of loans to equity (3) To correct understatement in amount recorded as fair value of shares issued for services (4) To reclassify debt discount amortization previously recorded as operating expenses

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2016
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE 15 – SUBSEQUENT EVENTS Subsequent to September 30, 2016, the Company raised $486,600 from the sale of 4,725,000 shares of its common stock. In connection with the sale, the Company issued warrants to the shareholders to purchase 14,065,000 shares of the Company’s common stock. The warrants expire five years from the date of grant and have exercise prices of $0.10 per share and $0.16 per share. Subsequent to September 30, 2016, the Company amended its Articles of Incorporation to authorize it to issue up to 185,000,000 shares of common stock, par value $0.001 per share, through filing of a Certificate of Amendment on January 12, 2017. Commencing on October 1, 2016, the Company’s wholly-owned subsidiary, StealthCo, entered into a non-cancellable lease agreement to lease its office facilities in Oak Ridge, Tennessee. The term of the lease is five years with an initial monthly base rent of $3,930.83. The lease contains escalating rent payments after month twenty-four (24), resulting in an ultimate monthly base rent of $4,049.94 during months forty-nine (49) through sixty (60). In November 2016, the Company entered into a consulting agreement with a company (“SMS”) to assist the Company in marketing and selling its products and services. Under the agreement, the Company will pay a consulting fee of $10,000 per month to SMS and will pay commissions of 10% on any sales revenue generated by SMS. In connection with the agreement, the Company issued stock options to SMS to purchase 500,000 shares of the Company’s common stock. The options expire five years from the date of grant and have an exercise price of $0.12 per share. All of the options vest on January 30, 2017, provided the agreement has not been terminated prior to that date.

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 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% Intercompany balances and transactions have been eliminated in consolidation.
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, valuation of inventory and obsolescence, valuations of stock-based compensation calculations and derivative liabilities, among others. Actual results could differ from these estimates.
Income (Loss) Per Share	Income (Loss) Per Share 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 years ended September 30, 2016 and 2015, the basic and diluted shares outstanding were the same, as potentially dilutive shares were considered anti-dilutive. At September 30, 2016 and 2015, the dilutive impact of outstanding stock options for 5,227,500 and 5,172,500 shares, respectively, and outstanding warrants for 54,938,158 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 rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. In addition to the aforementioned general policy, the following are the specific revenue recognition policies for each major category of revenue: (i) Sale of products : (ii) Management fees of medical practice : (iii) Consulting services: Payments received before the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue. Deferred revenue at September 30, 2016 and 2015 was $77,375 and $37,500, respectively.
Inventories	Inventories Inventories are stated at the lower of cost or market. Cost is computed on a first-in, first-out basis. The Company provides inventory reserves based on excess and obsolete inventories determined primarily by future demand forecasts. The write down amount is measured as the difference between the cost of the inventory and market based upon assumptions about future demand and charged to the provision for inventory, which is a component of cost of sales. At the point of the loss recognition, a new, lower cost basis for that inventory is established, and subsequent changes in facts and circumstances do not result in the restoration or increase in that newly established cost basis.
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 7 years Vehicles 3 years Software 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 September 30, 2016 and 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 — Level 2 — · Level 3 — During the year ended September 30, 2015, the Company’s operations included the fair value of derivative liabilities, which were based on Level 2 measurements. The carrying amounts of financial instruments such as cash, inventories, and accounts payable and accrued liabilities, approximate the related fair values due to the short-term maturities of these instruments.
Derivative Financial Instruments	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date. Certain of the convertible notes issued during the year ended September 30, 2015 gave rise to derivative liabilities. Such derivative liabilities were extinguished during the year ended September 30, 2015 upon conversion and extinguishment of the notes.
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 recorded as part of a business combination 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. At September 30, 2016 and 2015, the Company recorded impairment charges of $55,316 and $2,861,287 on its recorded goodwill based on impairment tests performed on those dates and recorded such charges in the accompanying consolidated statements of operations for the years ended September 30, 2016 and 2015.
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. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts. 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. At September 30, 2016 and 2015, the Company recorded impairment charges of $294,323 and $2,102,127 on its recorded intangible assets based on impairment tests performed on those dates, and recorded such charges in the accompanying consolidated statements of operations for the years ended September 30, 2016 and 2015.
Non-controlling Interest	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	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.
Reclassifications	Reclassifications Certain amounts reported in the September 30, 2015 financial statements have been reclassified to conform to the current period presentation.

Company's consolidated subsidia

Company's consolidated subsidiaries or entities (Tables)	12 Months Ended
	Sep. 30, 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)	12 Months Ended
	Sep. 30, 2016
Property Equipment (Tables)
Schedule of estimated useful lives of property and equipment, as follows:	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 7 years Vehicles 3 years Software 3 years

Schedule of Inventory (Tables)

Schedule of Inventory (Tables)	12 Months Ended
	Sep. 30, 2016
Schedule of Inventory
Schedule of Inventory (Tables)	Inventories consist of the following at September 30, 2016 and 2015: September 30, 2016 September 30, 2015 Raw materials $ - $ 12,718 Purchased parts for assembly - 134,385 Finished goods 79,169 66,398 Total inventories $ 79,169 $ 213,501

Schedule of Property and Equipm

Schedule of Property and Equipment (Tables)	12 Months Ended
	Sep. 30, 2016
Schedule of Property and Equipment (Tables):
Schedule of Property and Equipment (Tables)	Property and equipment consisted of the following at September 30, 2016 and 2015: September 30, 2016 September 30, 2015 Vehicles $ 15,000 $ 15,000 Computer equipment 9,058 6,810 Furniture and fixtures 24,966 24,966 Medical equipment 18,889 18,889 Software 23,207 23,207 Leasehold improvements 15,170 15,170 106,290 104,042 Less: accumulated depreciation and amortization (90,469) (74,418) Property and equipment, net $ 15,821 $ 29,624

Summary of Intangible Assets (T

Summary of Intangible Assets (Tables)	12 Months Ended
	Sep. 30, 2016
Summary of Intangible Assets
Summary of Intangible Assets	Intangible assets consisted of the following at September 30, 2016 and 2015: September 30, 2016 September 30, 2015 Patents and exclusive licenses $ 366,537 $ 361,291 Acquired technologies 2,095,000 2,095,000 Trademarks 630,000 630,000 3,091,537 3,086,291 Less: accumulated amortization (722,587) (655,321) Less: accumulated impairment (2,368,950) (2,074,627) Intangible assets, net $ - $ 356,343

Schedule Of Goodwill (Tables)

Schedule Of Goodwill (Tables)	12 Months Ended
	Sep. 30, 2016
Schedule Of Goodwill
Schedule of Goodwill	Goodwill, stated at cost, less accumulated impairment, consists of the following at September 30, 2016 and 2015: September 30, 2016 September 30, 2015 Goodwill $ 2,916,603 $ 2,916,603 Less: accumulated impairment (2,916,603) (2,861,287) Goodwill, net $ - $ 55,316

Convertible Note Agreement (Tab

Convertible Note Agreement (Tables)	12 Months Ended
	Sep. 30, 2016
Convertible Note Agreement
Schedule of Convertible Note Agreement	The projected annual volatility for each valuation period was based on the Company historical volatility; 1 year 1 year 12/31/14 119% 3/11/15 134% 1/26/15 124% 3/12/15 134% 1/29/15 125% 3/18/15 136% 2/9/15 127% 3/20/15 136% 2/26/15 131% 3/31/15 138%

Stockholders Equity Deficit (Ta

Stockholders Equity Deficit (Tables)	12 Months Ended
	Sep. 30, 2016
Stockholders Equity Deficit (Tables):
Schedule of assumptions used for options granted during the year ended September 30, 2016	The assumptions used for options granted during the year ended September 30, 2016 are as follows: Exercise price $ 0.10 Expected dividends - Expected volatility 139.0% - 152.2% Risk free interest rate 0.65% - 1.19% Expected life of options 5
Schedule of Summary of stock option activities	The table below summarizes the Company’s stock option activities for the year ended September 30, 2016: Number of Option Shares Exercise Price Range Per Share Weighted Average Exercise Price Fair Value at Date of Grant Balance, September 30, 2014 5,572,500 $ 0.01 – 2.00 $ 0.54 $ 1,404,598 Granted 1,200,000 0.11 – 0.25 0.15 111,490 Cancelled - - - - Exercised (1,600,000) 0.01 0.01 - Expired - - - - Balance, September 30, 2015 5,172,500 $ 0.01 - 2.00 $ 0.6 $ 1,516,088 Granted 255,000 0.10 - 0.15 0.12 23,181 Cancelled - - - - Exercised (200,000) 0.01 0.01 - Expired - - - - Balance, September 30, 2016 5,227,500 $ 0.01 – 2.00 $ 0.6 $ 1,539,269 Vested and exercisable, September 30, 2016 5,227,500 $ 0.01 - 2.00 $ 0.6 $ 1,539,269 Unvested, September 30, 2016 - $ - $ - $ -
Schedule of Summary of information concerning outstanding and exercisable options	The following table summarizes information concerning outstanding and exercisable options as of September 30, 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- 0.39 1,767,500 3.59 $ 0.14 1,767,000 3.59 $ 0.14 2,060,000 2.47 0.40 2,060,000 2.47 0.40 750,000 4.25 1.00 750,000 4.25 1.00 650,000 4.25 2.00 650,000 4.25 2.00 $0.01 - 2.00 5,227,500 3.32 $ 0.60 5,227,500 3.32 $ 0.60
Schedule of Warrants activities	The table below summarizes the Company’s warrants activities for the years ended September 30, 2016 and 2015: 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, 2014 14,554,686 $ 0.01 - 2.31 $ 0.46 $ 1,469,871 $ - Granted 22,616,892 0.15 - 0.25 0.18 427,183 - Canceled - - - - - Exercised (800,000) 0.01 0.01 - - Expired - - - - - Balance, September 30, 2015 36,371,578 $ 0.01 - 2.31 $ 0.32 $ 1,840,934 $ - Granted 20,039,246 0.12 - 0.18 0.14 222,703 - Cancelled - - - - - Exercised (300,000) 0.01 0.01 - - Expired (1384,334) - - - - Balance, September 30, 2016 54,938,158 $ 0.01 – 2.31 $ 0.25 $ - $ - Earned and exercisable, September 30, 2016 54,938,158 $ 0.01 - 2.31 $ 0.28 $ 2,119,957 $ - Unvested, September 30, 2016 - $ - $ - $ - $ -
Schedule of Summary of information concerning outstanding and exercisable warrants	The following table summarizes information concerning outstanding and exercisable warrants as of September 30, 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 – 0.20 36,234,807 3.51 $ 0.15 36,234,807 3.51 $ 0.15 0.21 – 0.49 13,783,840 2.58 0.34 13,783,840 2.58 0.34 0.50 – 1.00 4,764,738 1.80 0.74 4,764,738 1.80 0.74 1.01 – 2.31 154,773 0.64 2.23 154,773 0.64 2.23 $0.01 – 2.31 54,938,158 3.12 $ 0.28 54,938,158 3.12 $ 0.28

Consolidated Statements By Repo

Consolidated Statements By Reportable Segment (Tables)	12 Months Ended
	Sep. 30, 2016
Consolidated Statements By Reportable Segment (Tables):
Total Assets By Reportable Segment of September 30, 2016 and 2015	The detailed segment information of the Company is as follows: Wellness Center USA, Inc. Assets By Segments September 30, 2016 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total ASSETS Current Assets Cash $ 16,241 $ 13,463 $ 7,771 $ 51,774 $ 89,249 Inventories - 66,722 - 12,447 79,169 Prepaid expenses and other current assets 26,571 63 2,700 - 29,334 Total current assets 42,812 80,248 10,471 64,221 197,752 Property and equipment, net 4,927 6,592 1,514 2,788 15,821 Intangible assets, net - - - - - Goodwill, net - - - - - Security deposits 15,000 1,760 - - 16,760 Total other assets 19,927 8,352 1,514 2,788 32,581 TOTAL ASSETS $ 62,739 $ 88,600 $ 11,985 $ 67,009 $ 230,333 September 30, 2015 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total ASSETS Current Assets Cash $ 20,218 $ 4,597 $ 5,951 $ 3,461 $ 34,227 Inventories - 200,783 - 12,718 213,501 Current maturity of note receivable - Chairman and CEO 36,299 - - - 36,299 Prepaid expenses and other current assets 26,563 - - 8 26,571 Total current assets 83,080 205,380 5,951 16,187 310,598 Property and equipment, net 8,551 17,962 - 3,111 29,624 Intangible assets, net - 53,709 - 302,634 356,343 Goodwill, net - 55,316 - - 55,316 Note receivable - Chairman and CEO, net of current maturity 160,729 - - - 160,729 Security deposits - 1,760 - - 1,760 Total other assets 169,280 128,747 - 305,745 603,772 TOTAL ASSETS $ 252,360 $ 334,127 $ 5,951 $ 321,932 $ 914,370
Consolidated Statements By Reportable Segment of September 30, 2016 and 2015	For the Year Ended September 30, 2016 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Sales: Trade $ 6,402 $ 94,117 $ - $ 108,343 $ 208,862 Related party - 54,117 - - 54,117 Consulting services - - - 36,625 36,625 Management services to related party - - 181,680 - 181,680 Total Sales 6,402 148,234 181,680 144,968 481,284 Cost of goods sold 7,299 169,082 - 13,210 189,591 Gross profit (loss) (897) (20,848) 181,680 131,758 291,693 Operating expenses Selling, general and administrative expenses 1,164,377 403,768 220,610 348,901 2,137,656 Impairment of goodwill and intangible assets - 94,214 - 255,425 349,639 Total operating expenses 1,164,377 497,982 220,610 604,326 2,487,295 Loss from operations $ (1,165,274) $ (518,830) $ (38,930) $ (472,568) $ (2,195,602) For the Year Ended September 30, 2015 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Sales: Trade $ 1,358 $ - $ - $ 59,385 $ 60,743 Consulting services - - - 35,000 35,000 Management services to related party - - 187,368 - 187,368 Total Sales 1,358 - 187,368 94,385 283,111 Cost of goods sold 1,644 - - 120,155 121,799 Gross profit (loss) (286) - 187,368 (25,770) 161,312 Operating expenses Selling, general and administrative expenses 1,206,580 495,927 265,016 301,388 2,268,911 Impairment of goodwill and intangible assets - 3,763,414 1,200,000 - 4,963,414 Total operating expenses 1,206,580 4,259,341 1,465,016 301,388 7,232,325 Loss from operations $ (1,206,866) $ (4,259,341) $ (1,277,648) $ (327,158) $ (7,071,013)

Schedule of Operating Leases (T

Schedule of Operating Leases (Tables)	12 Months Ended
	Sep. 30, 2016
Schedule of Operating Leases
Schedule of Operating Leases	Minimum annual rental commitments under non-cancelable leases at September 30, 2016 are as follows: Years ending September 30, Amount 2017 $ 65,011 2018 81,009 2019 98,170 2020 116,495 2021 135,984 Thereafter 379,107 TOTAL $ 875,776

Schedule of Income Taxes (Table

Schedule of Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2016
Schedule of Income Taxes
Schedule of federal statutory income tax rate to loss before income taxes	The Company’s effective income tax rate differs from the amount computed by applying the federal statutory income tax rate to loss before income taxes as follows: September 30, 2016 September 30, 2015 Income tax benefit at federal statutory rate (34.0)% (34.0)% State income tax benefit, net of federal benefit (6.0)% (6.0)% Change in valuation allowance 40.0% 40.0% Income taxes at effective income tax rate -% -%
Summary of the components of deferred taxes	The components of deferred taxes consist of the following at September 30, 2016 and 2015: September 30, 2016 September 30, 2015 Net operating loss carryforwards $ 4,919,273 $ 3,341,136 Impairment of goodwill and intangible assets 139,856 1,985,366 Less: Valuation allowance (5,059,129) (5,326,502) Net deferred tax assets $ - $ -

Schedule of Restatement of Prio

Schedule of Restatement of Prior Periods (Tables)	12 Months Ended
	Sep. 30, 2016
Schedule of Restatement of Prior Periods
Significant effects of the restatement of Company's consolidated financial statements	The following sets forth the significant effects of the aforementioned restatement to the Company’s consolidated financial statements as of September 30, 2015: September 30, 2015 September 30, As previously 2015 2015 reported Adjustments As restated Reference TOTAL ASSETS $ 914,370 $ 914,370 Total Liabilities 926,862 926,862 Shareholders' Deficit Common stock, par value $0.001, 75,000,000 shares authorized; 64,539,684 shares issued and outstanding 64,540 64,540 Additional paid-in capital 14,534,003 561,743 15,188,621 (1) 62,500 (2) 30,375 (3) Accumulated deficit (14,535,935) (654,618) (15,190,552) Total Wellness Center USA shareholders' equity (deficit) 62,608 - 62,609 Non-controlling interest (75,101) - (75,101) Total Shareholder's deficit (12,493) - (12,492) TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT $ 914,369 $ 914,370 Loss from continuing operations $ 7,132,793 30,375 $ 7,010,983 (3) (152,185) (4) Other income (expenses) Change in fair value of derivatives 569,740 (617,144) (47,404) (1) Gain on extinguishment of derivatives - 218,528 218,528 (1) Gain on debt redemption 53,531 (53,531) - (1) Loss on conversion of loans payable to equity (80,800) (62,500) (143,300) (2) Other income (loss) from write-off (recovery) of liabilities 213,496 - 213,496 Financing costs - (72,600) (72,600) (1) Interest expense (160) (152,185) (189,341) (4) (36,996) (1) Interest income - related party 2,284 - 2,284 758,091 (776,428) (18,337) NET LOSS (6,374,702) (654,618) (7,029,320) Net loss attributable to non-controlling interest 75,101 - 75,101 NET LOSS ATTRIBUTABLE TO WELLNESS CENTER USA, INC. $ (6,299,601) $ (654,618) $ (6,954,219) BASIC AND DILUTED LOSS PER SHARE $ (0.12) - $ (0.13)

Basis of Presentation (Details)

Basis of Presentation (Details)	12 Months Ended
	Sep. 30, 2016USD ($)
Going Concern details
Company incurred a net loss	$ 2,471,312
Used Cash in operation	1,054,756
Shareholder's Deficit of	754,700
Company had cash on hand	89,249
Company raised through the sale of its common stock.	$ 714,200

Consolidated Subsidiaries (Deta

Consolidated Subsidiaries (Details)	Sep. 30, 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(Details

Income (Loss) Per Share(Details) - shares	Sep. 30, 2016	Sep. 30, 2015
Income (Loss) Per Share Details
Dilutive impact of outstanding stock options for shares	5,227,500	5,172,500
Outstanding Warrants for shares	54,938,158	36,371,578

Revenue Recognition (Details)

Revenue Recognition (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Management fees of medical practice
The Company earns and records the fees	50.00%
Revenue is recorded net salary paid to the director	$ 200,000	$ 150,000

Consulting Services (Details)

Consulting Services (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Consulting Services Details
Recorded Deferred Revenue	$ 77,375	$ 37,500

Assets Estimated Useful Life (D

Assets Estimated Useful Life (Details)	Sep. 30, 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

Goodwill (Details)

Goodwill (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Goodwill Details
Recorded Impairment charges	$ 55,316	$ 2,861,287

Intangible Assets Narrative (De

Intangible Assets Narrative (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Intangible Assets Details
Company recorded impairment charges of Intangible assets	$ 294,323	$ 2,102,127

Inventories consisted of the fo

Inventories consisted of the following (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Inventories consisted of the following
Raw materials		$ 12,718
Purchased parts for assembly		134,385
Finished goods	$ 79,169	66,398
Total inventories	$ 79,169	$ 213,501

Inventory Reserve (Details)

Inventory Reserve (Details)	12 Months Ended
	Sep. 30, 2016USD ($)
Inventory Reserve Details
Company provided a reserve which includes cost of goods sold	$ 80,770

Property And Equipment (Details

Property And Equipment (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Property And Equipment Details
Vehicles	$ 15,000	$ 15,000
Computer equipment	9,058	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
Property and equipment, gross	106,290	104,042
Less: accumulated depreciation and amortization	(90,469)	(74,418)
Property and equipment, net	$ 15,821	$ 29,624

Depreciation (Details)

Depreciation (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Depreciation Details
Depreciation expense	$ 16,051	$ 12,316

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Intangible Assets
Patents and exclusive licenses	$ 366,537	$ 361,291
Acquired technologies	2,095,000	2,095,000
Trademarks	630,000	630,000
Intangible assets gross	3,091,537	3,086,291
Less: accumulated amortization	(722,587)	(655,321)
Less: accumulated impairment	$ (2,368,950)	(2,074,627)
Intangible assets, net		$ 356,343

Amortization Expense (Details)

Amortization Expense (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Amortization Expense Details
Amortization Expense of Intangible assets	$ 67,266	$ 272,987
Impairment relating to the intangible assets	$ 294,323	$ 2,102,127

GOODWILL, Consists of the Follo

GOODWILL, Consists of the Following (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
GOODWILL, Consists of the Following (Details)
Goodwill	$ 2,916,603	$ 2,916,603
Less: accumulated impairment	$ (2,916,603)	(2,861,287)
Goodwill, net		$ 55,316

Goodwill impairment charges (De

Goodwill impairment charges (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Goodwill impairment charges Details
Goodwill-impairment charges	$ 55,316	$ 2,861,287

Loans Payable (Details)

Loans Payable (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Notes issued during the year ended September 30, 2015.
Company had outstanding notes payable			$ 24,000
Company issued notes payable for cash		$ 165,000
Notes payable amount converted into shares		75,000
Notes payble amount converted into number of shares of common stock		1,061,429
Warrants to acquire shares common stock		$ 2,142,858
Shares of common stock valued in the aggregate at		218,300
Notes have various interest minimum		3.00%
Notes have various interest maximum		10.00%
Company issued shares of common stock		1,061,429
Company issued shares of common stock with a fair value		74,300
Warrants to acquire shares of common stock	$ 1,322,221	$ 2,142,858
Warrants to acquire shares of common stock with a fair value	$ 108,422	$ 144,000
Black-Scholes option pricing model
Stock price minimum	$ 0.09
Stock price maximum	$ 0.10	$ 0.07
Volatility minimum	140.90%
Volatility maximum	151.30%	148.04%
Risk free interest rate minimum	0.86%
Risk free interest rate maximum	1.44%	1.40%
The aggregate fair value of the common shares and warrants issued at		218,300
Excess amount note converted was recorded		$ 143,300
Notes issued during the year ended September 30, 2016.
Unsecured convertible notes with interest rate 10% per annum issued for cash	$ 82,300
The note holder to convert the notes per share	$ 0.09
Company granted shares of common stock	135,000
Company granted 135,000 shares of common stock with a fair value of	18,900
Converted notes with face value	$ 187,500
Converted notes with face value187,500 were converted into shares	2,020,221
Converted notes with face value187,500 were converted into warrants	2,369,221
Converted shares and warrants aggregate fair value	442,023
Notes payable issued were converted into shares	1,322,221
Notes payable issued were converted into shares value	$ 117,500
Notes payable issued were converted into shares at price per share	$ 0.09
Fair value of the warrants granted	$ 108,422
Notes payble were converted into shares	69,800
Converted 69,800 into shares of common stock	698,000
Shares (698,000) of Common stock with face value	125,640
The Company also agreed to issue to the note holders warrants to acquire 1,047,000 shares of common stock with a fair value	90,641
Fair value of the common shares and warrants to acquire commons shares issued face amount	$ 256,223

Loans payable-Narrative (Detail

Loans payable-Narrative (Details)	Sep. 30, 2016USD ($)shares
loans payable-Narrative Details
Common shares granted | shares	1,322,221
Common shares granted value	$ 117,500
Loan payable were outstanding and due on demand	9,000
loans payable totaling was outstanding	$ 114,000

CONVERTIBLE NOTE AGREEMENT (Det

CONVERTIBLE NOTE AGREEMENT (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015	Mar. 19, 2015	Jan. 14, 2015	Jan. 05, 2015	Sep. 30, 2014	Sep. 23, 2014	Jul. 15, 2014	Jun. 23, 2014	Apr. 16, 2014
CONVERTIBLE NOTE AGREEMENT Details
Company entered into a Promissory Note Agreement with an investor										$ 350,000
Company issued a note in the principal amount									$ 55,556	$ 166,667
Company issued a note in the principal amount with a Original Issuance Discount									10.00%	10.00%
Company issued a note in the principal amount with a one-time interest									12.00%	12.00%
Repayment of note before days from the payment date									90	90
Note is due from the date of issuance (in years)									2	2
Convertible note after 180 days from the payment date as at the lesser of									0.70	0.70
Convertible note after 180 days from the payment date as at the lesser or two lowest trade price									65.00%	65.00%
Company accrued the one-time interest charge on the note							$ 6,667	$ 20,000
Company note principal amount						$ 222,223
Company note accrued interest						$ 26,667
Note holder converted of the principal				$ 4,250	$ 90,572
Note holder converted of the principal and the accrued interest				26,667
Note holder converted of the principal to shares				$ 750,000	$ 1,550,000
Company's common stock ranging per share minimum				$ 0.041	$ 0.041
Company's common stock ranging per share maximum					$ 0.071
Promissory Note with the remaining principal balance with the Lender			$ 127,401
Full repayment of the Note in the payable			200,000
Full repayment of the Note in the payable in two installments			100,000
An additional financing charge			72,600
Company completed the first payment to Lender in the amount			$ 100,000
Initial fair value of the embedded conversion feature	$ 171,124
Company recorded a derivative liability as debt discount offsetting the fair value of the Notes	$ 171,124
Company recorded a cost in the increase in the fair value of derivative		$ 47,404
Notes with a corresponding derivative with a value were converted		92,398
Notes with a corresponding derivative with a value were converted and the remaining balance		$ 126,130

Assumptions were used for the v

Assumptions were used for the valuation of the derivative liability (Details) - USD ($)	Sep. 30, 2016	Jan. 14, 2015	Dec. 31, 2014	Oct. 16, 2014
Assumptions were used for the valuation of the derivative liability Details
Stock price maximum	$ 0.1348
Stock price minimum	$ 0.1082
Note face amounts principal				$ 186,666
Note face amounts principal plus OID				62,222
Note face amounts principal plus accrued interest				$ 90,571
Note one time interest payment				12.00%
Note face amounts in conversions netting		$ 127,400.76	$ 30,966.88	$ 158,318
Note effectively converts at a discount minimum	45.63%
Note effectively converts at a discount maximum	55.58%
Holder redeem based on availability of alternative financing	0.00%
Alternative financing of the time increasing minimum	1.00%
Alternative financing of the time increasing maximum	10.00%

Annual volatility for each valu

Annual volatility for each valuation period (Details)	Mar. 31, 2015	Mar. 20, 2015	Mar. 18, 2015	Mar. 12, 2015	Mar. 11, 2015	Feb. 26, 2015	Feb. 09, 2015	Jan. 29, 2015	Jan. 26, 2015	Dec. 31, 2014
Annual volatility for each valuation period Details
Annual volatility for each valuation period was based on the historical volatility	138.00%	136.00%	136.00%	134.00%	134.00%	131.00%	127.00%	125.00%	124.00%	119.00%

Capital stock (Details)

Capital stock (Details)	12 Months Ended
	Sep. 30, 2016USD ($)$ / sharesshares	Sep. 30, 2015USD ($)$ / sharesshares
Capital stock Details
Authorized to issue shares of common stock	75,000,000
Authorized to issue shares of common stock par value | $ / shares	$ 0.001
Shares of common stock issued and outstanding	74,968,352
Company amended its Articles of Incorporation to authorize to issue shares of common stock;	185,000,000
Company amended its Articles of Incorporation to authorize to issue shares of common stock par value | $ / shares	$ 0.001
Issued shares of commons stock for services	1,312,000	1,978,333
Issued shares of commons stock for services valued at | $	$ 119,800	$ 239,633
Company issued shares of common stock		1,000,000
Company issued shares of 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 raised from the sale of shares of its common stock | $		11,563,127
Company raised from the sale of shares of its common stock value | $		$ 950,425
Company issued warrants to purchase shares of common stock		18,814,176
Warrants expire in years		5
Warrants exercise prices ranging from $0.15 per share to | $ / shares		$ 0.25
Company raised $714,200 from the sale of shares of its common stock	6,918,668
Company issued warrants to the shareholders	9,687,168
Exercise prices ranging from $0.15 per share to | $ / shares	$ 0.18
Company received from several investors to purchase shares of common stock | $	$ 3,591,429
Company received from several investors to purchase shares of common stock value | $	$ 306,000
Company issued warrants to shareholders to purchase shares of common stock	7,982,857
Exercise prices ranging from $0.12 per share to | $ / shares	$ 0.15
Total of of the authorized shares of common stock	7,500,000
Company issued options to purchase shares of its common stock to an officer and a Director		1,200,000
Company with exercise prices ranging from $0.11 per share. | $ / shares		$ 0.25
Company valued the options using a Black-Scholes option pricing model | $		$ 111,490
Stock options were exercised to purchase shares of common stock	200,000	1,600,000
Stock options were exercised to purchase shares of common stock value | $	$ 2,000	$ 16,000
Company issued options to purchase shares of its common stock to an officer		250,000
Company with exercise prices ranging from $0.10 to per share | $ / shares		$ 0.15
Company valued the options using a Black-Scholes option pricing model of stock compensation | $	$ 22,631
Company issued options to purchase shares of its common stock to a consultant	5,000
Company issued options to purchase shares of its common stock to a consultant with an exercise price per share | $ / shares	$ 0.09
Company valued options using a Black-Scholes option pricing model of stock compensation for the value of options | $	$ 550

Assumptions used for options gr

Assumptions used for options granted (Details) - $ / shares	Sep. 30, 2016	Sep. 30, 2015
Assumptions used for options granted Details
Exercise price Minimum		$ 0.11
Exercise price Maximum	$ 0.10	$ 0.19
Expected dividends Maximum	0.00%	0.00%
Expected volatility Minimum	139.00%	126.10%
Expected volatility Maximum	152.20%	148.30%
Risk free interest rate Minimum	0.65%	0.73%
Risk free interest rate Maximum	1.19%	0.89%
Expected life of option	5	5

Summary of the stock option act

Summary of the stock option activity during the period (Details)	12 Months Ended
	Sep. 30, 2016USD ($)$ / sharesshares
Number of Option Shares:
Balance, Exercise Price Range 0.01 - 2.00 September 30, 2014 | shares	5,572,500
Granted Exercise Price Range 0.11 - 0.25 | shares	1,200,000
Exercised Exercise Price Range 0.01 | shares	(1,600,000)
Balance, Exercise Price Range 0.01 - 2.00 September 30, 2015 | shares	5,172,500
Granted Exercise Price Range 0.10 - 0.15 | shares	255,000
Exercised Exercise Price Range 0.01 | shares	(200,000)
Balance, Exercise Price Range 0.01 - 2.00 September 30, 2016 | shares	5,227,500
Vested and exercisable, Exercise Price Range 0.01 - 2.00 September 30, 2016 | shares	5,227,500
Weighted Average Exercise Price
Weighted Average Exercise Price Balance, Exercise Price Range 0.01 - 2.00 September 30, 2014 | $ / shares	$ 0.54
Weighted Average Exercise Price Granted Exercise Price Range 0.11 - 0.25 | $ / shares	0.15
Weighted Average Exercise Price Exercised Exercise Price Range 0.01 | $ / shares	0.01
Weighted Average Exercise Price Balance, Exercise Price Range 0.01 - 2.00 September 30, 2015 | $ / shares	0.6
Weighted Average Exercise Price Granted Exercise Price Range 0.10 - 0.15 | $ / shares	0.12
Weighted Average Exercise Price Exercised Exercise Price Range 0.01 | $ / shares	0.01
Weighted Average Exercise Price Balance, Exercise Price Range 0.01 - 2.00 September 30, 2016 | $ / shares	0.6
Weighted Average Exercise Price Vested and exercisable, Exercise Price Range 0.01 - 2.00 September 30, 2016 | $ / shares	$ 0.6
Fair Value at Date of Grant
Fair Value at Date of Grant Balance, Exercise Price Range 0.01 - 2.00 September 30, 2014 | $	$ 1,404,598
Fair Value at Date of Grant Granted Exercise Price Range 0.11 - 0.25 | $	111,490
Fair Value at Date of Grant Balance, Exercise Price Range 0.01 - 2.00 September 30, 2015 | $	1,516,088
Fair Value at Date of GrantGranted Exercise Price Range 0.10 - 0.15 | $	23,181
Fair Value at Date of Grant Balance, Exercise Price Range 0.01 - 2.00 September 30, 2016 | $	1,539,269
Fair Value at Date of Grant Vested and exercisable, Exercise Price Range 0.01 - 2.00 September 30, 2016 | $	$ 1,539,269

Summarizes information concerni

Summarizes information concerning outstanding and exercisable options (Details)	Sep. 30, 2016$ / sharesshares
Summarizes information concerning outstanding and exercisable options
Range of Exercise Prices 0.01 - 2.00 Number Outstanding | shares	1,767,500
Range of Exercise Prices 0.01 - 2.00 Average Remaining Contractual Life (in years) (Options Outstanding)	$ 3.59
Range of Exercise Prices 0.01 - 2.00 Weighted Average Exercise Price (Options Outstanding)	$ 0.14
Range of Exercise Prices 0.40 - 0.99 Number Outstanding | shares	2,060,000
Range of Exercise Prices 0.40 - 0.99 Average Remaining Contractual Life (in years) (Options Outstanding)	$ 2.47
Range of Exercise Prices 0.40 - 0.99 Weighted Average Exercise Price (Options Outstanding)	$ 0.40
Range of Exercise Prices 1.00 - 1.99 Number Outstanding | shares	750,000
Range of Exercise Prices 1.00 - 1.99 Average Remaining Contractual Life (in years) (Options Outstanding)	$ 4.25
Range of Exercise Prices 1.00 - 1.99 Weighted Average Exercise Price (Options Outstanding)	$ 1
Range of Exercise Prices 2.00 Number Outstanding | shares	650,000
Range of Exercise Prices 2.00 Average Remaining Contractual Life (in years) (Options Outstanding)	$ 4.25
Range of Exercise Prices 2.00 Weighted Average Exercise Price (Options Outstanding)	$ 2
Range of Exercise Prices 0.01 - 2.00 Number Outstanding | shares	5,227,500
Range of Exercise Prices 0.01 - 2.00 Average Remaining Contractual Life (in years) (Options Outstanding)	$ 3.32
Range of Exercise Prices 0.01 - 2.00 Weighted Average Exercise Price (Options Outstanding)	$ 0.60
Options Exercisable
Range of Exercise Prices 0.01 - 2.00 Number Outstanding | shares	1,767,000
Range of Exercise Prices 0.01 - 2.00 Average Remaining Contractual Life (in years) (Options Exercisable)	3.59
Range of Exercise Prices 0.01 - 2.00 Weighted Average Exercise Price (Options Exercisable)	$ 0.14
Range of Exercise Prices 0.40 - 0.99 Number Outstanding | shares	2,060,000
Range of Exercise Prices 0.40 - 0.99 Average Remaining Contractual Life (in years) (Options Exercisable)	2.47
Range of Exercise Prices 0.40 - 0.99 Weighted Average Exercise Price (Options Exercisable) | shares	0.40
Range of Exercise Prices 1.00 - 1.99 Number Outstanding | shares	750,000
Range of Exercise Prices 1.00 - 1.99 Average Remaining Contractual Life (in years) (Options Exercisable)	4.25
Range of Exercise Prices 1.00 - 1.99 Weighted Average Exercise Price (Options Exercisable)	$ 1
Range of Exercise Prices 2.00 Number Outstanding | shares	650,000
Range of Exercise Prices 2.00 Average Remaining Contractual Life (in years) (Options Exercisable)	4.25
Range of Exercise Prices 2.00 Weighted Average Exercise Price (Options Exercisable)	$ 2
Range of Exercise Prices 0.01 - 2.00 Number Outstanding | shares	5,227,500
Range of Exercise Prices 0.01 - 2.00 Average Remaining Contractual Life (in years) (Options Exercisable)	3.32
Range of Exercise Prices 0.01 - 2.00 Weighted Average Exercise Price (Options Exercisable)	$ 0.60

Stock Warrants (Details)

Stock Warrants (Details)	12 Months Ended
	Sep. 30, 2016USD ($)$ / sharesshares	Sep. 30, 2015USD ($)$ / sharesshares
Stock Warrants Details
Company issued warrants to purchase shares | shares		19,974,034
Purchase shares with exercise price | $ / shares		$ 0.15
Exercise price as part of the sale of equity units | $ / shares		$ 0.25
Company issued warrants to purchase shares for consultant services | shares		500,000
Company issued warrants to purchase shares for consultant services at an exercise price | $ / shares		$ 0.25
Value of the warrants using a Black-Scholes option pricing model | $		$ 23,600
Warrants expire from the date of grant		5
Issued warrants to purchase shares | shares	2,369,221	2,142,858
Exercise price as part of the conversion of loans payable to equity | $ / shares	$ 0.15	$ 0.15
Warrants were exercised to purchase | shares	17,670,025	800,000
Warrants were exercised to purchase shares of the Company's common stock | shares		8,000
Warrants were exercised to purchase at an exercise price | $ / shares	$ 0.12
Warrants were exercised to purchase at an exercise price of the sale of equity units | $ / shares	$ 0.18
Warrants were exercised to purchase shares of common stock | shares	300,000
Warrants were exercised to purchase shares of common stock value | $	$ 3,000

Summary Of Warrants Activities

Summary Of Warrants Activities (Details)	12 Months Ended
	Sep. 30, 2016$ / sharesshares
Number of Warrant Shares
Balance of Warrants Exercise Price Range Per Share 0.01-2.31 September 30, 2014	14,554,686
Granted Warrants Exercise Price Range Per Share 0.15 - 0.25	22,616,892
Exercised Warrants Exercise Price Range Per Share 0.01	(800,000)
Balance Exercise Price Range Per Share 0.01 - 2.31 September 30, 2015	36,371,578
Granted Warrants Exercise Price Range Per Share 0.12 - 0.18	20,039,246
Exercised Warrants Exercise Price Range Per Share 0.01	(300,000)
Expired Warrants	(1,384,334)
Balance, Exercise Price Range Per Share 0.01 - 2.31 September 30, 2016	54,938,158
Earned and exercisable Warrants Exercise Price Range Per Share 0.01 - 2.31	54,938,158
Weighted Average Exercise Price
Weighted Average Exercise Price Balance of Warrants Exercise Price Range Per Share 0.01-2.31 September 30, 2014 | $ / shares	$ 0.46
Weighted Average Exercise Price Granted Warrants Exercise Price Range Per Share 0.15 - 0.25 | $ / shares	0.18
Weighted Average Exercise Price Exercised Warrants Exercise Price Range Per Share 0.01 | $ / shares	0.01
Weighted Average Exercise Price Balance Exercise Price Range Per Share 0.01 - 2.31 September 30, 2015 | $ / shares	0.32
Weighted Average Exercise Price Granted Warrants Exercise Price Range Per Share 0.12 - 0.18 | $ / shares	0.14
Weighted Average Exercise Price Exercised Warrants Exercise Price Range Per Share 0.01 | $ / shares	0.01
Weighted Average Exercise Price Balance, Exercise Price Range Per Share 0.01 - 2.31 September 30, 2016 | $ / shares	0.25
Weighted Average Exercise Price Earned and exercisable Warrants Exercise Price Range Per Share 0.01 - 2.31 | $ / shares	$ 0.28
Fair Value at Date of Issuance
Fair Value at Date of Issuance Balance of Warrants Exercise Price Range Per Share 0.01-2.31 September 30, 2014	1,469,871
Fair Value at Date of Issuance Granted Warrants Exercise Price Range Per Share 0.15 - 0.25	427,183
Fair Value at Date of Issuance Balance Exercise Price Range Per Share 0.01 - 2.31 September 30, 2015	1,840,934
Fair Value at Date of Issuance Granted Warrants Exercise Price Range Per Share 0.12 - 0.18	222,703
Fair Value at Date of Issuance Earned and exercisable Warrants Exercise Price Range Per Share 0.01 - 2.31	2,119,957

Summarizes information concer63

Summarizes information concerning outstanding and exercisable warrants (Details)	Sep. 30, 2016$ / sharesshares
Summarizes information concerning outstanding and exercisable warrants
Range of Exercise Prices 0.01 - 0.20 Number of Warrants Outstanding | shares	36,234,807
Range of Exercise Prices 0.01 - 0.20 Warrants Outstanding Average Remaining Contractual Life (in years)	3.51
Range of Exercise Prices 0.01 - 0.20 Warrants Outstanding Weighted Average Exercise Price | $ / shares	$ 0.15
Range of Exercise Prices 0.01 - 0.20 Number of Warrants Exercisable | shares	36,234,807
Range of Exercise Prices 0.01 - 0.20 Warrants Exercisable Average Remaining Contractual Life (in years)	3.51
Range of Exercise Prices 0.01 - 0.20 Warrants Exercisable Weighted Average Exercise Price | $ / shares	$ 0.15
Range of Exercise Prices 0.21 - 0.49 Number of Warrants Outstanding | shares	13,783,840
Range of Exercise Prices 0.21 - 0.49 Warrants Outstanding Average Remaining Contractual Life (in years)	2.58
Range of Exercise Prices 0.21 - 0.49 Warrants Outstanding Weighted Average Exercise Price | $ / shares	$ 0.34
Range of Exercise Prices 0.21 - 0.49 Number of Warrants Exercisable | shares	13,783,840
Range of Exercise Prices 0.21 - 0.49 Warrants Exercisable Average Remaining Contractual Life (in years)	2.58
Range of Exercise Prices 0.21 - 0.49 Warrants Exercisable Weighted Average Exercise Price | $ / shares	$ 0.34
Range of Exercise Prices 0.50 - 1.00 Number of Warrants Outstanding | shares	4,764,738
Range of Exercise Prices 0.50 - 1.00 Warrants Outstanding Average Remaining Contractual Life (in years)	1.8
Range of Exercise Prices 0.50 - 1.00 Warrants Outstanding Weighted Average Exercise Price | $ / shares	$ 0.74
Range of Exercise Prices 0.50 - 1.00 Number of Warrants Exercisable | shares	4,764,738
Range of Exercise Prices 0.50 - 1.00 Warrants Exercisable Average Remaining Contractual Life (in years)	1.8
Range of Exercise Prices 0.50 - 1.00 Warrants Exercisable Weighted Average Exercise Price | $ / shares	$ 0.74
Range of Exercise Prices 1.01 - 2.31 Number of Warrants Outstanding | shares	154,773
Range of Exercise Prices 1.01 - 2.31 Warrants Outstanding Average Remaining Contractual Life (in years)	0.64
Range of Exercise Prices 1.01 - 2.31 Warrants Outstanding Weighted Average Exercise Price | $ / shares	$ 2.23
Range of Exercise Prices 1.01 - 2.31 Number of Warrants Exercisable | shares	154,773
Range of Exercise Prices 1.01 - 2.31 Warrants Exercisable Average Remaining Contractual Life (in years)	0.64
Range of Exercise Prices 1.01 - 2.31 Warrants Exercisable Weighted Average Exercise Price | $ / shares	$ 2.23
Range of Exercise Prices 0.01 - 2.31 Number of Warrants Outstanding | shares	54,938,158
Range of Exercise Prices 0.01 - 2.31 Warrants Outstanding Average Remaining Contractual Life (in years)	3.12
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	54,938,158
Range of Exercise Prices 0.01 - 2.31 Warrants Exercisable Average Remaining Contractual Life (in years)	3.12
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 ($)	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2013
Related Party Advances from Shareholders Details
Advances from shareholders	$ 50,545	$ 40,773
Another shareholder advanced to the Company	$ 224,444	224,444
Note Receivable - Chairman, President and CEO
Company loaned to its Chairman, President and CEO			$ 250,000
Balance was owed on the loan		$ 197,028

Related Party Transactions Duri

Related Party Transactions During the Period (Narrative) (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Related Party Transactions During the Period
Management service revenue related to the collections	$ 181,680	$ 187,368
Salary payments paid to Dr. Joshi	200,000	$ 150,000
Company sold phototherapy devices to NPC LLC for a sales price	54,117
Loan and all accrued interest written-off as compensation expense	$ 187,163

Assets By Segments (Details){St

Assets By Segments (Details){Stockholder's Equity}	12 Months Ended
	Sep. 30, 2016USD ($)
Corporate
Current Assets
Cash	$ 20,218
Current maturity of note receivable - Chairman and CEO	36,299
Prepaid expenses and other current assets	26,563
Total current assets	83,080
Property and equipment, net	8,551
Note receivable - Chairman and CEO, net of current maturity	160,729
Total other assets	169,280
TOTAL ASSETS	252,360
Current Assets
Cash	16,241
Prepaid expenses and other current assets	26,571
Total current assets	42,812
Property and equipment, net	4,927
Intangible assets, net	0
Security deposits	15,000
Total other assets	19,927
TOTAL ASSETS	62,739
Medical Devices
Current Assets
Cash	4,597
Inventories	200,783
Total current assets	205,380
Property and equipment, net	17,962
Intangible assets, net	53,709
Goodwill, net	55,316
Security deposits	1,760
Total other assets	128,747
TOTAL ASSETS	334,127
Current Assets
Cash	13,463
Inventories	66,722
Prepaid expenses and other current assets	63
Total current assets	80,248
Property and equipment, net	6,592
Security deposits	1,760
Total other assets	8,352
TOTAL ASSETS	88,600
Mgmt of Medical Practice
Current Assets
Cash	5,951
Total current assets	5,951
TOTAL ASSETS	5,951
Current Assets
Cash	7,771
Prepaid expenses and other current assets	2,700
Total current assets	10,471
Property and equipment, net	1,514
Goodwill, net	0
Total other assets	1,514
TOTAL ASSETS	11,985
Authorication and Encryption
Current Assets
Cash	3,461
Inventories	12,718
Prepaid expenses and other current assets	8
Total current assets	16,187
Property and equipment, net	3,111
Intangible assets, net	302,634
Total other assets	305,745
TOTAL ASSETS	321,932
Current Assets
Cash	51,774
Inventories	12,447
Total current assets	64,221
Property and equipment, net	2,788
Total other assets	2,788
TOTAL ASSETS	67,009
Cash	34,227
Inventories	213,501
Current maturity of note receivable - Chairman and CEO	36,299
Prepaid expenses and other current assets	26,571
Total current assets	310,598
Property and equipment, net	29,624
Intangible assets, net	356,343
Goodwill, net	55,316
Note receivable - Chairman and CEO, net of current maturity	160,729
Security deposits	1,760
Total other assets	603,772
TOTAL ASSETS	914,370
Cash	89,249
Inventories	79,169
Prepaid expenses and other current assets	29,334
Total current assets	197,752
Property and equipment, net	15,821
Goodwill, net	0
Security deposits	16,760
Total other assets	32,581
TOTAL ASSETS	$ 230,333

Operations by Segments (Details

Operations by Segments (Details){Stockholder's Equity}	12 Months Ended
	Sep. 30, 2016USD ($)
Corporate.
Trade	$ 1,358
Total Sales	1,358
Cost of goods sold	1,644
Gross profit	(286)
Operating expenses
Selling, general and administrative expenses	1,206,580
Total operating expenses	1,206,580
Loss from operations	(1,206,866)
Sales:
Trade	6,402
Total Sales	6,402
Cost of goods sold	7,299
Gross profit (loss)	(897)
Operating expenses
Selling, general and administrative expenses	1,164,377
Total operating expenses	1,164,377
Loss from operations	(1,165,274)
Medical Devices .
Operating expenses
Selling, general and administrative expenses	495,927
Impairment of goodwill and intangible assets	3,763,414
Total operating expenses	4,259,341
Loss from operations	(4,259,341)
Sales:
Trade	94,117
Related party	54,117
Total Sales	148,234
Cost of goods sold	169,082
Gross profit (loss)	(20,848)
Operating expenses
Selling, general and administrative expenses	403,768
Impairment of goodwill and intangible assets	94,214
Total operating expenses	497,982
Loss from operations	(518,830)
Mgmt of Medical Practice .
Management services to related party	187,368
Total Sales	187,368
Gross profit	187,368
Operating expenses
Selling, general and administrative expenses	265,016
Impairment of goodwill and intangible assets	1,200,000
Total operating expenses	1,465,016
Loss from operations	(1,277,648)
Sales:
Management services to related party	181,680
Total Sales	181,680
Gross profit (loss)	181,680
Operating expenses
Selling, general and administrative expenses	220,610
Total operating expenses	220,610
Loss from operations	(38,930)
Authorication and Encryption.
Trade	59,385
Consulting services	35,000
Total Sales	94,385
Cost of goods sold	120,155
Gross profit	(25,770)
Operating expenses
Selling, general and administrative expenses	301,388
Total operating expenses	301,388
Loss from operations	(327,158)
Sales:
Trade	108,343
Consulting services	36,625
Total Sales	144,968
Cost of goods sold	13,210
Gross profit (loss)	131,758
Operating expenses
Selling, general and administrative expenses	348,901
Impairment of goodwill and intangible assets	255,425
Total operating expenses	604,326
Loss from operations	(472,568)
Total.
Trade	60,743
Consulting services	35,000
Management services to related party	187,368
Total Sales	283,111
Cost of goods sold	121,799
Gross profit	161,312
Operating expenses
Selling, general and administrative expenses	2,268,911
Impairment of goodwill and intangible assets	4,963,414
Total operating expenses	7,232,325
Loss from operations	(7,071,013)
Sales:
Trade	208,862
Related party	54,117
Consulting services	36,625
Management services to related party	181,680
Total Sales	481,284
Cost of goods sold	189,591
Gross profit (loss)	291,693
Operating expenses
Selling, general and administrative expenses	2,137,656
Impairment of goodwill and intangible assets	349,639
Total operating expenses	2,487,295
Loss from operations	$ (2,195,602)

Operating Leases (Details)

Operating Leases (Details) - USD ($)	Sep. 30, 2016	Jul. 01, 2014	Feb. 28, 2014
Operating Leases
Minimum annual rental leases for Years ending September 30, 2017	$ 65,011
Minimum annual rental leases for Years ending September 30, 2018	81,009
Minimum annual rental leases for Years ending September 30, 2019	98,170
Minimum annual rental leases for Years ending September 30, 2020	116,495
Minimum annual rental leases for Years ending September 30, 2021	135,984
Minimum annual rental leases Thereafter	379,107
Minimum annual rental leases TOTAL	875,776
Company recorded a deferred rent obligation relating to lease	$ 22,149
Employment Contracts
Annual salary		$ 100,000	$ 200,000

Rent (Details)

Rent (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Rent
Rent expense	$ 120,036	$ 94,608

Deferred Tax Assets (Details)

Deferred Tax Assets (Details)	Sep. 30, 2016USD ($)
Deferred Tax Assets Details
Company had net operating loss ("NOL") carry-forwards for Federal income tax purposes	$ 12,000,000
Company's net deferred tax assets of approximately was not considered more likely than not and accordingly	$ 4,000,000

Federal statutory income tax ra

Federal statutory income tax rate to loss before income taxes (Details)	Sep. 30, 2016	Sep. 30, 2015
Federal statutory income tax rate to loss before income taxes
Income tax benefit at federal statutory rate	(34.00%)	(34.00%)
State income tax benefit, net of federal benefit	(6.00%)	(6.00%)
Change in valuation allowance	40.00%	40.00%
Income taxes at effective income tax rate	0.00%	0.00%

Deferred Taxes Narrative(Detail

Deferred Taxes Narrative(Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Deferred taxes consist of the following
Net operating loss carryforwards	$ 4,919,273	$ 3,341,136
Impairment of goodwill and intangible assets	139,856	1,985,866
Less: Valuation allowance	(5,059,129)	(5,326,502)
Net deferred tax assets	$ 0	$ 0

RESTATEMENT OF PRIOR PERIODS (D

RESTATEMENT OF PRIOR PERIODS (Details)	12 Months Ended
	Sep. 30, 2015USD ($)
RESTATEMENT OF PRIOR PERIODS Details
Company had incorrectly recorded a reduction to additional paid in capital	$ 561,743
Costs related to a loan conversion	62,500
Fair value of shares issued for services were previously unrecorded	$ 37,500

Subsequent Transactions (Detail

Subsequent Transactions (Details)	Nov. 30, 2016USD ($)$ / shares	Oct. 02, 2016USD ($)	Sep. 30, 2016$ / sharesshares
Subsequent Transactions
Company raised $486,600 from the sale of shares of its common stock | shares			4,725,000
Company issued warrants to the shareholders to purchase shares of common stock | shares			14,065,000
Warrants expire years from the date of grant			5
Exercise prices of warrants | $ / shares			$ 0.100
Exercise prices of warrants per share | $ / shares			$ 0.160
Company amended its Articles of Incorporation to authorize to issue shares of common stock;. | shares			185,000,000
Company amended its Articles of Incorporation to authorize it to issue shares of common stock par value | $ / shares			$ 0.001
Term of the lease		$ 5
Lease initial monthly base rent		3,931
Lease contains escalating rent payments after month twenty-four resulting in an monthly base rent		$ 4,050
Company will pay a consulting fee per month	$ 10,000
Company will pay commissions of on any sales revenue generated by SMS	10.00%
Company issued stock options to SMS to purchase shares of the common stock	$ 500,000
Options expire years from the date of grant	5
Exercise prices of options | $ / shares	$ 0.12