Wellness Center USA (WCUI) 10-Q 14 Aug 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	Jun. 30, 2017$ / sharesshares	Jun. 30, 2017shares
Details
Registrant Name		Wellness Center USA, Inc.
Registrant CIK		1,516,887
SEC Form		10-Q
Period End date		Jun. 30, 2017
Fiscal Year End		--09-30
Trading Symbol		wcui
Tax Identification Number (TIN)		272,980,395
Number of common stock shares outstanding | shares	89,304,122	89,304,122
Filer Category		Smaller Reporting Company
Current with reporting		Yes
Voluntary filer		No
Well-known Seasoned Issuer		No
Amendment Flag		false
Document Fiscal Year Focus		2,017
Document Fiscal Period Focus		Q3
Entity Incorporation, State Country Name		Nevada
Entity Address, Address Line One		2500 West Higgins Road, Ste. 780,
Entity Address, City or Town		Hoffman Estates,
Entity Address, State or Province		IL
Entity Address, Postal Zip Code		60,169
City Area Code		(847)
Local Phone Number		925-1885
Entity Listing, Par Value Per Share | $ / shares	$ 0.0001

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2017	Sep. 30, 2016
Current Assets
Cash and cash equivalents	$ 49,465	$ 89,249
Accounts receivable	75,424	0
Inventories	12,310	79,169
Prepaid expenses	4,586	29,334
Total current assets	141,785	197,752
Property and equipment, net	11,358	15,821
Other Assets, Current	16,760	16,760
Total Other Assets	28,118	32,581
Total assets	169,903	230,333
Current liabilities:
Accounts Payable and Accrued Liabilities, Current	148,167	610,581
Accrued payroll taxes	0	37,436
Accrued payroll - officers	310,547	200,096
Deferred revenue	46,848	77,375
Advances from related parties	48,544	50,545
Loans payable	39,000	9,000
Total current liabilities	593,106	985,033
Shareholders' deficit:
89,304,122 and 74,968,352 shares issued and outstanding, respectively	89,304	74,969
Additional paid-in capital	18,547,227	16,464,896
Common Stock Issuable, Value	0	442,400
Accumulated deficit	(18,810,787)	(17,541,827)
Total Wellness Center USA shareholders' deficit	(174,256)	(559,562)
Non-controlling interest	(248,947)	(195,138)
Total shareholders' deficit	(423,203)	(754,700)
Total liabilities and shareholders' deficit	$ 169,903	$ 230,333

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets - Parenthetical - $ / shares	Jun. 30, 2017	Sep. 30, 2016
Details
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares Authorized	185,000,000	185,000,000
Common Stock, Shares, Issued	89,304,122	74,968,352
Common Stock, Shares, Outstanding	89,304,122	74,968,352
Common Stock Issuable, Shares	0	5,048,650

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Sales:
Trade	$ 5,000	$ 23,276	$ 214,100	$ 91,787
Related party	0	0	0	54,117
Consulting services	14,125	7,500	42,375	22,500
Management services to related party	9,351	42,033	86,753	155,578
Total Sales	28,476	72,809	343,228	323,982
Cost of goods sold	15,844	19,870	129,751	61,998
Gross profit	12,632	52,939	213,477	261,984
Operating expenses	650,511	380,370	1,825,023	1,702,809
Operating loss	(637,879)	(327,431)	(1,611,546)	(1,440,825)
Other Nonoperating Income (Expense)
Loss on conversion of loans payable to equity	0	0	0	(146,301)
Gain on extinguishment of debt	0	0	288,777	0
Interest income - related party	0	0	0	2,913
Nonoperating Income (Expense)	0	0	288,777	(143,388)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(637,879)	(327,431)	(1,322,769)	(1,584,213)
Net loss attributable to noncontrolling interest	52,711	48,281	53,809	92,339
Net Income (Loss) Attributable to Parent	$ (585,168)	$ (279,150)	$ (1,268,960)	$ (1,491,874)
Basic and diluted net loss per common share	$ (0.01)	$ 0	$ (0.02)	$ (0.02)
Basic and diluted weighted-average common shares outstanding	88,328,386	74,764,956	84,652,266	72,012,287

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Shareholders' Deficit (Unauduted) - 9 months ended Jun. 30, 2017 - USD ($)	Total	Common Stock	Additional Paid-in Capital	Shares to be issued	Retained Earnings	With non-controlling interest	Noncontrolling Interest
Shareholders' Equity, Value - Starting Balance at Sep. 30, 2016	$ (754,700)	$ 74,969	$ 16,464,896	$ 442,400	$ (17,541,827)	$ (559,562)	$ (195,138)
Shares, Outstanding, Ending Balance at Sep. 30, 2016		74,968,352		5,048,650
Issuance of common stock issuable	0	$ 5,048	437,352	$ (442,400)	0	0	0
Issuance of common stock issuable		5,048,650		(5,048,650)
Stock issued for cash, Value	884,600	$ 5,837	878,763	$ 0	0	884,600	0
Stock issued for cash, Shares		5,837,500		0
Exercise of Stock Warrants, Value	517,110	$ 3,300	513,810	$ 0	0	517,110	0
Exercise of Stock Warrants, Shares		3,299,620		0
Retirement of common stock in legal settlement	0	$ (250)	250	$ 0	0	0	0
Retirement of common stock in legal settlement		(250,000)		0
Fair Value of Vested Stock Options	193,556	$ 0	193,556	$ 0	0	193,556	0
Fair value of common stock issued for services	59,000	$ 400	58,600	$ 0	0	59,000	0
Fair value of common stock issued for services		400,000		0
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	(1,322,769)	$ 0	0	$ 0	(1,268,960)	(1,268,960)	(53,809)
Shareholders' Equity, Value - Ending Balance at Jun. 30, 2017	$ (423,203)	$ 89,304	$ 18,547,227	$ 0	$ (18,810,787)	$ (174,256)	$ (248,947)
Shares, Outstanding, Ending Balance at Jun. 30, 2017		89,304,122		0

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Net Cash Provided by (Used in) Operating Activities
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ (1,322,769)	$ (1,584,213)
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities
Depreciation expense	8,112	13,350
Amortization expense	0	49,482
Loss on shares issued for repayment of accounts payable	0	40,000
Loss on conversion of loans payable	0	146,301
Gain on extinguishment of debt	(288,777)	0
Fair value of common shares issued for services	59,000	119,800
Fair value of stock options issued for services	193,556	11,294
Note receivable from officer written-off as compensation	0	197,028
Changes in Assets and Liabilities
Accounts receivable	(75,424)	0
Inventories	66,859	26,932
Prepaid expenses and other current assets	24,748	23,512
Other assets	0	(15,000)
Increase (Decrease) in Accounts Payable, Trade	(173,637)	(55,299)
Accrued payroll taxes	(37,436)	10,971
Accrued payroll - officers	110,451	132,051
Deferred revenue	(30,527)	(37,500)
Net Cash Provided by (Used in) Operating Activities, Continuing Operations	(1,465,844)	(921,291)
Net Cash Provided by (Used in) Investing Activities
Purchases of property and equipment	(3,649)	(520)
Patent application costs	0	(4,174)
Net Cash Provided by (Used in) Investing Activities	(3,649)	(4,694)
Net Cash Provided by (Used in) Financing Activities
Proceeds from loans payable	30,000	82,300
Proceeds from Related Party Debt	0	1,900
Repayment of advances from related party	(2,001)	(3,269)
Proceeds from common stock issuable	884,600	707,701
Exercise of stock warrants	517,110	5,000
Proceeds from common stock issuable	0	116,000
Net Cash Provided by (Used in) Financing Activities	1,429,709	909,632
Cash and Cash Equivalents, Period Increase (Decrease)	(39,784)	(16,353)
Cash and Cash Equivalents, at Carrying Value, Beginning Balance	89,249	34,227
Cash and Cash Equivalents, at Carrying Value, Ending Balance	49,465	17,874
Supplemental Cash Flow Information
Interest Paid	0	0
Income Taxes Paid, Net	0	0
Cash Flow, Noncash Investing and Financing Activities Disclosure
Conversion of loans payable to equity	0	69,800
Issuance of common stock for repayment of accounts payable of $60,000	0	100,000
Non-controlling interest's share in losses of a subsidiary	$ 53,809	$ 92,339

Note 1 - Organization and Basis

Note 1 - Organization and Basis of Presentation	9 Months Ended
	Jun. 30, 2017
Notes
Note 1 - Organization and Basis of Presentation	NOTE 1 – ORGANIZATION AND 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. Later, the Company expanded into additional businesses within the healthcare and medical sectors through acquisitions, including Psoria­Shield Inc. (“PSI”), National Pain Centers, Inc. (“NPC”), and StealthCo Inc. (“SCI”), d/b/a Stealth Mark, 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 multi­modal pain management sector; and (iii) authentication and encryption products and services. The segments are operated, respectively, through PSI, NPC and SCI. Basis of Presentation of Unaudited Financial Information The accompanying unaudited condensed consolidated financial statements of Wellness Center USA, Inc. and Subsidiaries (the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all normal recurring adjustments considered necessary for a fair presentation have been included. Operating results for the nine months ended June 30, 2017 are not necessarily indicative of the results that may be expected for the year ending September 30, 2017. The balance sheet information as of September 30, 2016 was derived from the audited financial statements included in the Company’s financial statements as of and for the fiscal years ended September 30, 2016 and 2015 contained in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (“SEC”) on January 13, 2017. These financial statements should be read in conjunction with that report. 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 losses from operations. As of June 30, 2017, the Company has a shareholders’ deficit of $423,203, and during the nine months ended June 30, 2017, the Company incurred a net loss of $1,322,769 and used cash in operations of $1,465,844. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to raise additional funds and implement its strategies. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. In addition, the Company's independent registered public accounting firm, in its report on the Company's September 30, 2016 financial statements, has raised substantial doubt about the Company's ability to continue as a going concern. At June 30, 2017, the Company had cash on hand in the amount of $49,465. 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 nine months ended June 30, 2017, the Company raised $1,401,710 through the sale of its common stock and the exercise of stock warrants. Subsequent to June 30, 2017, the Company raised an additional $96,179 through the exercise of stock warrants, $150,000 through a Convertible Note Payable Agreement and $20,000 from a short-term loan (see Note 9). 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.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Jun. 30, 2017
Notes
Note 2 - 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 valuation of inventory and obsolescence and valuations of stock-based compensation calculations, among others. Actual results could differ from these estimates. 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 nine months ended June 30, 2017 and 2016, the basic and diluted shares outstanding were the same, as potentially dilutive shares were considered anti-dilutive. At June 30, 2017 and 2016, the dilutive impact of outstanding stock options for 6,210,000 and 5,165,000 shares, respectively, and outstanding warrants for 65,012,515 and 47,675,698 shares, respectively, have been excluded because their impact on the loss per share is anti-dilutive. Revenue Recognition 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 June 30, 2017 and September 30, 2016 was $46,848 and $77,375, respectively. 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. Reclassifications Certain salary amounts paid to a related party during the three and nine months ended June 30, 2016 have been reclassified from operating costs as an offset to revenue to conform to current period presentation. Recently Issued Accounting Pronouncements 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.

Note 3 - Property and Equipment

Note 3 - Property and Equipment	9 Months Ended
	Jun. 30, 2017
Notes
Note 3 - Property and Equipment	NOTE 3 - PROPERTY AND EQUIPMENT Property and equipment consists of the following at June 30, 2017 and September 30, 2016: June 30, 2017 September 30, 2016 Vehicles $ 15,000 $ 15,000 Computer equipment 10,457 9,058 Furniture and fixtures 27,216 24,966 Medical equipment 18,889 18,889 Software 23,207 23,207 Leasehold improvements 15,170 15,170 109,939 106,290 Less: accumulated depreciation and amortization (98,581) (90,469) Property and equipment, net $ 11,358 $ 15,821 Depreciation expense for the three months ended June 30, 2017 and 2016 was $2,710 and $2,701, respectively. Depreciation expense for the nine months ended June 30, 2017 and 2016 was $8,112 and $13,350, respectively.

NOTE 4 - LOANS PAYABLE

NOTE 4 - LOANS PAYABLE	9 Months Ended
	Jun. 30, 2017
Notes
NOTE 4 - LOANS PAYABLE	NOTE 4 – LOANS PAYABLE Loans payable of $39,000 at June 30, 2017 and $9,000 at September 30, 2016 consist of two unsecured note agreements issued on May 14, 2014 and August 21, 2014 totaling to $9,000, and a short-term unsecured loan for $30,000 issued on March 27, 2017. The loans have no stated interest rate and are due on demand.

Note 5 - Shareholders' Deficit

Note 5 - Shareholders' Deficit	9 Months Ended
	Jun. 30, 2017
Notes
Note 5 - Shareholders' Deficit	NOTE 5 – SHAREHOLDERS’ DEFICIT Common shares issued for cash During the nine months ended June 30, 2017, the Company received $884,600 from several investors to purchase 5,837,500 shares of the Company’s common stock. In connection with the sale, the Company issued warrants to the shareholders to purchase 13,793,750 shares of the Company’s common stock. The warrants expire five years from the date of grant and have exercise prices ranging from $0.12 to $0.40 per share. The shares and warrants were issued in reliance upon registration exemptions available under federal and applicable state securities laws. Common shares issued for services During the nine months ended June 30, 2017, the Company issued 100,000 shares of its common stock to a consultant providing services to the Company. The fair value of the shares on the date of grant was $26,000. The shares vested upon grant and the fair value of the shares is included in Operating Expenses on the June 30, 2017 Statements of Operations. During the nine months ended June 30, 2017, the Company entered into an agreement with an officer of PSI in which the Company issued 300,000 shares of its common stock to the officer. The shares vest ratably over three months from June 1, 2017 through August 31, 2017. The fair value of the shares on the date of grant was $99,000. A total of $33,000 was recognized as stock compensation during the three and nine months ended June 30, 2017, respectively. 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. During the nine months ended June 30, 2017, the Company issued options to purchase 187,500 shares of its common stock to an officer of StealthCo with exercise prices ranging from $0.19 per share to $0.40 per share. The options vested immediately and expire five years from the date of grant. The Company valued the options using a Black-Scholes option-pricing model and recorded $15,488 and $48,876 of stock compensation for the value of the options during the three and nine months ended June 30, 2017, respectively. During the nine months ended June 30, 2017, the Company issued options to purchase 300,000 shares of its common stock to a consultant providing services to the Company with an exercise price of $0.26 per share. The options vested immediately and expire five years from the date of grant. The Company valued the options using a Black-Scholes option-pricing model and recorded $75,040 of stock compensation for the value of the options during the nine months ended June 30, 2017. There was no stock compensation recorded during the three months ended June 30, 2017. During the nine months ended June 30, 2017, the Company issued options to purchase 500,000 shares of its common stock to a consulting firm providing services to StealthCo with an exercise price of $0.12 per share. All of the options vested on January 30, 2017. The Company valued the options using a Black-Scholes option-pricing model and recorded $54,600 of stock compensation for the value of the options during the nine months ended June 30, 2017, respectively. There was no stock compensation recorded during the three months ended June 30, 2017. During the nine months ended June 30, 2017, the Company issued options to purchase 50,000 shares of its common stock to a consulting firm providing services to PSI with an exercise price of $0.16 per share. The options vested immediately and expire five years from the date of grant. The Company valued the options using a Black-Scholes option-pricing model and recorded $15,040 of stock compensation for the value of the options during the nine months ended June 30, 2017. There was no stock compensation recorded during the three months ended June 30, 2017. The assumptions used for options granted during the nine months ended June 30, 2017 are as follows: Exercise price $ 0.12 - 0.40 Expected dividends - Expected volatility 139.5% - 152.3% Risk free interest rate 0.96% - 1.31% Expected life of options 2.5 The table below summarizes the Company’s stock option activities for the nine months ended June 30, 2017: Number of Option Shares Exercise Price Range Per Share Weighted Average Exercise Price Fair Value at Date of Grant Balance, September 30, 2016 5,227,500 $ 0.01 - 2.00 $ 0.60 $ 1,539,269 Granted 1,037,500 0.12 - 0.40 0.19 193,556 Cancelled (55,000) 0.01 - 0.09 0.02 - Exercised - - - - Expired - - - - Balance, June 30, 2017 6,210,000 $ 0.10 – 2.00 $ 0.54 $ 1,732,825 Vested and exercisable, June 30, 2017 6,210,000 $ 0.10 – 2.00 $ 0.54 $ 1,732,825 Unvested, June 30, 2017 - $ - $ - $ - The aggregate intrinsic value for option shares outstanding at June 30, 2017 was $325,938. The following table summarizes information concerning outstanding and exercisable options as of June 30, 2017: 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 $0.10 - 0.39 2,687,500 3.51 $ 0.16 2,687,500 3.51 $ 0.16 0.40 - 0.99 2,122,500 1.80 0.40 2,122,500 1.80 0.40 1.00 - 1.99 750,000 3.50 1.00 750,000 3.50 1.00 2.00 650,000 3.50 2.00 650,000 3.50 2.00 $0.01 - 2.00 6,210,000 2.92 $ 0.54 6,210,000 3.15 $ 0.54 As of June 30, 2017, there was no aggregate value of the unvested stock options, as all options had vested. As of June 30, 2017, there were 1,290,000 shares of stock options remaining available for issuance under the 2010 Plan. Stock Warrants During the nine months ended June 30, 2017, the Company issued warrants to purchase 13,793,750 shares with exercise prices ranging from $0.12 and $0.40 per share as part of the sale of equity units (see Note 5). The warrants expire five years from the date of grant. Also during the nine months ended June 30, 2017, stock warrants were exercised to purchase 3,299,620 shares of the Company’s common stock. Proceeds from the exercises totaled to $517,110. The table below summarizes the Company’s warrants activities for the nine months ended June 30, 2017: Number of Warrant Shares Exercise Price Range Per Share Weighted Average Exercise Price Balance, September 30, 2016 54,938,158 $ 0.01 - 2.31 $ 0.28 Granted 13,793,750 0.12 - 0.40 0.19 Canceled - - - Exercised (3,299,620) 0.12 – 0.25 0.16 Expired (419,773) 0.50 – 2.31 1.18 Balance, June 30, 2017 65,012,515 $ 0.12 - 1.00 $ 0.24 Vested and exercisable, June 30, 2017 65,012,515 $ 0.12 - 1.00 $ 0.24 Unvested, June 30, 2017 - $ - $ - The aggregate intrinsic value for warrant shares outstanding at June 30, 2017 was $6,106,704. The following table summarizes information concerning outstanding and exercisable warrants as of June 30, 2017: Warrants Outstanding and Exercisable Range of Exercise Prices Number Outstanding Average Remaining Contractual Life (in years) Weighted Average Exercise Price $0.12 – 0.20 44,775,603 3.27 $ 0.15 0.21 – 0.49 15,737,174 1.56 0.35 0.50 – 1.00 4,499,738 1.21 0.75 $0.12 – 1.00 65,012,515 2.71 $ 0.24

Note 6 - Related Party Transact

Note 6 - Related Party Transactions	9 Months Ended
	Jun. 30, 2017
Notes
Note 6 - Related Party Transactions	NOTE 6 – 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 June 30, 2017 and September 30, 2016, advances from shareholders were $48,544 and $50,545, respectively. 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 $9,351 and $42,033 for the three months ended June 30, 2017 and 2016, respectively. These amounts are net of salaries of $50,000 earned by Dr. Joshi during the three months ended June 30, 2017 and 2016, which have been offset to revenue earned from NPC LLC for financial statement purposes. Management service revenue related to the collections was $86,753 and $155,578 for the nine months ended June 30, 2017 and 2016, respectively. These amounts are net of salaries of $150,000 earned by Dr. Joshi during the nine months ended June 30, 2017 and 2016, which have been offset to revenue earned from NPC LLC for financial statement purposes. Phototherapy Device Sales During the nine months ended June 30, 2016, the Company’s 50% owned subsidiary, PDC, sold one of its Ultra Violet ("UV") phototherapy devices (PL-1000) to NPC LLC for $54,117.

NOTE 7 - SEGMENT REPORTING

NOTE 7 - SEGMENT REPORTING	9 Months Ended
	Jun. 30, 2017
Notes
NOTE 7 - SEGMENT REPORTING	NOTE 7 – 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 June 30, 2017 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total ASSETS Current Assets Cash $ 21,894 $ 6,827 $ 19,592 $ 1,152 $ 49,465 Accounts receivable - 62,000 - 13,424 75,424 Inventories - - - 12,310 12,310 Prepaid expenses and other current assets - - 2,700 1,886 4,586 Total current assets 21,894 68,827 22,292 28,772 141,785 Property and equipment, net 2,201 1,999 3,218 3,940 11,358 Other assets 15,000 1,760 - - 16,760 Total other assets 17,201 3,759 3,218 3,940 28,118 TOTAL ASSETS $ 39,095 $ 72,586 $ 25,510 $ 32,712 $ 169,903 Wellness Center USA, Inc. Operations by Segments For the Nine Months Ended June 30, 2017 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Sales: Trade $ - $ 196,000 $ - $ 18,100 $ 214,100 Consulting services - - - 42,375 42,375 Management services to related party - - 86,753 - 86,753 Total Sales - 196,000 86,753 60,475 343,228 Cost of goods sold - 75,117 - 54,634 129,751 Gross profit - 120,883 86,753 5,841 213,477 Operating expenses 816,849 297,087 210,826 500,261 1,825,023 Loss from operations $ (816,849) $ (176,204) $ (124,073) $ (494,420) $ (1,611,546) Wellness Center USA, Inc. Operations by Segments For the Nine Months Ended June 30, 2016 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Sales: Trade $ - $ 60,519 $ - $ 31,268 $ 91,787 Trade - related party - 54,117 - - 54,117 Consulting services - - - 22,500 22,500 Management services to related party - - 155,578 - 155,578 Total Sales - 114,636 155,578 53,768 323,982 Cost of goods sold - 48,858 - 13,140 61,998 Gross profit - 65,778 155,578 40,628 261,984 Operating expenses 994,378 305,801 150,553 252,077 1,702,809 Income (loss) from operations $ (994,378) $ (240,023) $ 5,025 $ (211,449) $ (1,440,825)

NOTE 8 - LEGAL SETTLEMENT

NOTE 8 - LEGAL SETTLEMENT	9 Months Ended
	Jun. 30, 2017
Notes
NOTE 8 - LEGAL SETTLEMENT	NOTE 8 – LEGAL SETTLEMENT In March 2017, the Company entered into a Final Settlement Agreement with certain former owners of PSI and relating to certain agreements executed by them prior to the 2012 share exchange with the Company. Under the agreement, the Company released the former owners, and the former owners released the Company, PSI and the Company’s CEO, from any and all claims and liabilities claimed by or owed to each of the others, including a debt of $253,194 the Company owed to two of the former owners as of September 30, 2016. This amount is recorded as part of Other Income on the June 30, 2017 Consolidated Statements of Operations. The Company also received 250,000 shares of its common stock from the former owners as part of the settlement. The shares were then cancelled by the Company and are not included in outstanding shares as of June 30, 2017.

NOTE 9 - SUBSEQUENT EVENTS

NOTE 9 - SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2017
Notes
NOTE 9 - SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS In July 2017, the Company entered into a Convertible Note Payable Agreement with an individual under which the Company borrowed $165,000. Net proceeds received by the Company under the agreement were $150,000. In connection with the agreement, the Company issued the individual 165,000 restricted shares of its common stock and warrants to purchase 330,000 shares of its common stock, which vested upon grant. The warrants expire five years from the date of grant and have an exercise price of $0.50 per share. The note payable accrues interest at 8 percent per annum, is unsecured and is convertible at any time after the 90 th Subsequent to June 30, 2017, stock warrants were exercised to purchase 676,904 shares of the Company’s common stock. Proceeds from the exercises were $96,179. Also subsequent to June 30, 2017, the Company issued 20,000 shares of its common stock to a consultant providing services to the Company. The Company also issued stock options to purchase 30,000 shares of its common stock to the consultant with an exercise price of $0.30 per share. The options vested immediately and expire five years from the date of grant. Also subsequent to June 30, 2017, the Company issued 10,000 shares of its common stock to another consultant for services completed by the consultant for the Company. In July 2017, the Company borrowed $20,000 from a shareholder. The short-term loan is unsecured, has no stated interest rate and is due on demand. On August 11, 2017, the Company entered into an agreement with Dr. Jay Joshi to sell 100% of the issued and outstanding shares of NPC Inc. ("NPC") to Dr. Joshi. As part of the agreement, Dr. Joshi and NPC shall release the Company from any and all liabilities, claims and obligations of the Company in favor of Dr. Joshi or NPC and arising from or relating to the operation of the NPC business. Also as part of the agreement, Dr. Joshi's employment agreement with NPC was terminated and all assets and liabilities of NPC were transferred to Dr. Joshi as of the date of the agreement, including approximately $365,000 of accrued compensation and shareholder advances owed to Dr. Joshi by NPC. The Company agreed to sell NPC to Dr. Joshi so that it could focus on its other business segments, PSI and Stealth Mark, which are technology companies, while NPC was a service business. Further, the elimination of the underlined NPC liabilities to Dr. Joshi will significantly improve Wellness Center Inc.'s financial position. As part of the agreement, the Company agreed to issue Dr. Joshi stock options to purchase 500,000 shares of its common stock with an exercise price of $0.25 per share. Dr. Joshi will continue to serve on the Company's board of directors. The Company expects to record an approximate $265,000 gain relating to this transaction. The shares and warrants noted above were issued in reliance upon registration exemptions available under federal and applicable state securities laws.

Note 1 - Organization and Bas16

Note 1 - Organization and Basis of Presentation: Organization and Operations (Policies)	9 Months Ended
	Jun. 30, 2017
Policies
Organization and Operations	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. Later, the Company expanded into additional businesses within the healthcare and medical sectors through acquisitions, including Psoria­Shield Inc. (“PSI”), National Pain Centers, Inc. (“NPC”), and StealthCo Inc. (“SCI”), d/b/a Stealth Mark, 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 multi­modal pain management sector; and (iii) authentication and encryption products and services. The segments are operated, respectively, through PSI, NPC and SCI.

Note 1 - Organization and Bas17

Note 1 - Organization and Basis of Presentation: Basis of Presentation of Unaudited Financial Information (Policies)	9 Months Ended
	Jun. 30, 2017
Policies
Basis of Presentation of Unaudited Financial Information	Basis of Presentation of Unaudited Financial Information The accompanying unaudited condensed consolidated financial statements of Wellness Center USA, Inc. and Subsidiaries (the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all normal recurring adjustments considered necessary for a fair presentation have been included. Operating results for the nine months ended June 30, 2017 are not necessarily indicative of the results that may be expected for the year ending September 30, 2017. The balance sheet information as of September 30, 2016 was derived from the audited financial statements included in the Company’s financial statements as of and for the fiscal years ended September 30, 2016 and 2015 contained in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (“SEC”) on January 13, 2017. These financial statements should be read in conjunction with that report.

Note 1 - Organization and Bas18

Note 1 - Organization and Basis of Presentation: Substantial Doubt about Going Concern (Policies)	9 Months Ended
	Jun. 30, 2017
Policies
Substantial Doubt about Going Concern	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 losses from operations. As of June 30, 2017, the Company has a shareholders’ deficit of $423,203, and during the nine months ended June 30, 2017, the Company incurred a net loss of $1,322,769 and used cash in operations of $1,465,844. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to raise additional funds and implement its strategies. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. In addition, the Company's independent registered public accounting firm, in its report on the Company's September 30, 2016 financial statements, has raised substantial doubt about the Company's ability to continue as a going concern. At June 30, 2017, the Company had cash on hand in the amount of $49,465. 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 nine months ended June 30, 2017, the Company raised $1,401,710 through the sale of its common stock and the exercise of stock warrants. Subsequent to June 30, 2017, the Company raised an additional $96,179 through the exercise of stock warrants, $150,000 through a Convertible Note Payable Agreement and $20,000 from a short-term loan (see Note 9). 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.

Note 2 - Summary of Significa19

Note 2 - Summary of Significant Accounting Policies: Basis of Consolidation (Policies)	9 Months Ended
	Jun. 30, 2017
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.

Note 2 - Summary of Significa20

Note 2 - Summary of Significant Accounting Policies: Policy 2 - Use of Estimates (Policies)	9 Months Ended
	Jun. 30, 2017
Policies
Policy 2 - 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 valuation of inventory and obsolescence and valuations of stock-based compensation calculations, among others. Actual results could differ from these estimates.

Note 2 - Summary of Significa21

Note 2 - Summary of Significant Accounting Policies: Loss per Share (Policies)	9 Months Ended
	Jun. 30, 2017
Policies
Loss per Share	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 nine months ended June 30, 2017 and 2016, the basic and diluted shares outstanding were the same, as potentially dilutive shares were considered anti-dilutive. At June 30, 2017 and 2016, the dilutive impact of outstanding stock options for 6,210,000 and 5,165,000 shares, respectively, and outstanding warrants for 65,012,515 and 47,675,698 shares, respectively, have been excluded because their impact on the loss per share is anti-dilutive.

Note 2 - Summary of Significa22

Note 2 - Summary of Significant Accounting Policies: Policy 4 - Revenue Recognition (Policies)	9 Months Ended
	Jun. 30, 2017
Policies
Policy 4 - Revenue Recognition	Revenue Recognition 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 June 30, 2017 and September 30, 2016 was $46,848 and $77,375, respectively.

Note 2 - Summary of Significa23

Note 2 - Summary of Significant Accounting Policies: Non-controlling Interest (Policies)	9 Months Ended
	Jun. 30, 2017
Policies
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.

Note 2 - Summary of Significa24

Note 2 - Summary of Significant Accounting Policies: Stock-Based Compensation (Policies)	9 Months Ended
	Jun. 30, 2017
Policies
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.

Note 2 - Summary of Significa25

Note 2 - Summary of Significant Accounting Policies: Policy 7 - Reclassifications (Policies)	9 Months Ended
	Jun. 30, 2017
Policies
Policy 7 - Reclassifications	Reclassifications Certain salary amounts paid to a related party during the three and nine months ended June 30, 2016 have been reclassified from operating costs as an offset to revenue to conform to current period presentation.

Note 2 - Summary of Significa26

Note 2 - Summary of Significant Accounting Policies: Policy 8 - Recently Issued Accounting Pronouncments (Policies)	9 Months Ended
	Jun. 30, 2017
Policies
Policy 8 - Recently Issued Accounting Pronouncments	Recently Issued Accounting Pronouncements 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.

Note 2 - Summary of Significa27

Note 2 - Summary of Significant Accounting Policies: Basis of Consolidation: Schedule of the Company's Consolidated Subsidiaries (Tables)	9 Months Ended
	Jun. 30, 2017
Tables/Schedules
Schedule of the Company's Consolidated Subsidiaries	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%

Note 3 - Property and Equipme28

Note 3 - Property and Equipment: Property, Plant and Equipment (Tables)	9 Months Ended
	Jun. 30, 2017
Tables/Schedules
Property, Plant and Equipment	June 30, 2017 September 30, 2016 Vehicles $ 15,000 $ 15,000 Computer equipment 10,457 9,058 Furniture and fixtures 27,216 24,966 Medical equipment 18,889 18,889 Software 23,207 23,207 Leasehold improvements 15,170 15,170 109,939 106,290 Less: accumulated depreciation and amortization (98,581) (90,469) Property and equipment, net $ 11,358 $ 15,821

Note 5 - Shareholders' Deficit_

Note 5 - Shareholders' Deficit: Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Tables)	9 Months Ended
	Jun. 30, 2017
Tables/Schedules
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	Exercise price $ 0.12 - 0.40 Expected dividends - Expected volatility 139.5% - 152.3% Risk free interest rate 0.96% - 1.31% Expected life of options 2.5

Note 5 - Shareholders' Defici30

Note 5 - Shareholders' Deficit: Share-based Compensation, Activity (Tables)	9 Months Ended
	Jun. 30, 2017
Tables/Schedules
Share-based Compensation, Activity	Number of Option Shares Exercise Price Range Per Share Weighted Average Exercise Price Fair Value at Date of Grant Balance, September 30, 2016 5,227,500 $ 0.01 - 2.00 $ 0.60 $ 1,539,269 Granted 1,037,500 0.12 - 0.40 0.19 193,556 Cancelled (55,000) 0.01 - 0.09 0.02 - Exercised - - - - Expired - - - - Balance, June 30, 2017 6,210,000 $ 0.10 – 2.00 $ 0.54 $ 1,732,825 Vested and exercisable, June 30, 2017 6,210,000 $ 0.10 – 2.00 $ 0.54 $ 1,732,825 Unvested, June 30, 2017 - $ - $ - $ -

Note 5 - Shareholders' Defici31

Note 5 - Shareholders' Deficit: Schedule of information concerning outstanding and exercisable options (Tables)	9 Months Ended
	Jun. 30, 2017
Tables/Schedules
Schedule of information concerning outstanding and exercisable options	Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Average Remaining Contractual Life (in years) Weighted Average Exercise Price Number Exercisable Average Remaining Contractual Life (in years) Weighted Average Exercise Price $0.10 - 0.39 2,687,500 3.51 $ 0.16 2,687,500 3.51 $ 0.16 0.40 - 0.99 2,122,500 1.80 0.40 2,122,500 1.80 0.40 1.00 - 1.99 750,000 3.50 1.00 750,000 3.50 1.00 2.00 650,000 3.50 2.00 650,000 3.50 2.00 $0.01 - 2.00 6,210,000 2.92 $ 0.54 6,210,000 3.15 $ 0.54

Note 5 - Shareholders' Defici32

Note 5 - Shareholders' Deficit: Schedule of Warrant Activity (Tables)	9 Months Ended
	Jun. 30, 2017
Tables/Schedules
Schedule of Warrant Activity	Number of Warrant Shares Exercise Price Range Per Share Weighted Average Exercise Price Balance, September 30, 2016 54,938,158 $ 0.01 - 2.31 $ 0.28 Granted 13,793,750 0.12 - 0.40 0.19 Canceled - - - Exercised (3,299,620) 0.12 – 0.25 0.16 Expired (419,773) 0.50 – 2.31 1.18 Balance, June 30, 2017 65,012,515 $ 0.12 - 1.00 $ 0.24 Vested and exercisable, June 30, 2017 65,012,515 $ 0.12 - 1.00 $ 0.24 Unvested, June 30, 2017 - $ - $ -

Note 5 - Shareholders' Defici33

Note 5 - Shareholders' Deficit: Schedule of Outstanding and Exercisable Warrants (Tables)	9 Months Ended
	Jun. 30, 2017
Tables/Schedules
Schedule of Outstanding and Exercisable Warrants	Warrants Outstanding and Exercisable Range of Exercise Prices Number Outstanding Average Remaining Contractual Life (in years) Weighted Average Exercise Price $0.12 – 0.20 44,775,603 3.27 $ 0.15 0.21 – 0.49 15,737,174 1.56 0.35 0.50 – 1.00 4,499,738 1.21 0.75 $0.12 – 1.00 65,012,515 2.71 $ 0.24

NOTE 7 - SEGMENT REPORTING_ Ass

NOTE 7 - SEGMENT REPORTING: Assets By Segments (Tables)	9 Months Ended
	Jun. 30, 2017
Tables/Schedules
Assets By Segments	Wellness Center USA, Inc. Assets By Segments June 30, 2017 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total ASSETS Current Assets Cash $ 21,894 $ 6,827 $ 19,592 $ 1,152 $ 49,465 Accounts receivable - 62,000 - 13,424 75,424 Inventories - - - 12,310 12,310 Prepaid expenses and other current assets - - 2,700 1,886 4,586 Total current assets 21,894 68,827 22,292 28,772 141,785 Property and equipment, net 2,201 1,999 3,218 3,940 11,358 Other assets 15,000 1,760 - - 16,760 Total other assets 17,201 3,759 3,218 3,940 28,118 TOTAL ASSETS $ 39,095 $ 72,586 $ 25,510 $ 32,712 $ 169,903

NOTE 7 - SEGMENT REPORTING_ Ope

NOTE 7 - SEGMENT REPORTING: Operations by Segments (Tables)	9 Months Ended
	Jun. 30, 2017
Tables/Schedules
Operations by Segments	Wellness Center USA, Inc. Operations by Segments For the Nine Months Ended June 30, 2017 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Sales: Trade $ - $ 196,000 $ - $ 18,100 $ 214,100 Consulting services - - - 42,375 42,375 Management services to related party - - 86,753 - 86,753 Total Sales - 196,000 86,753 60,475 343,228 Cost of goods sold - 75,117 - 54,634 129,751 Gross profit - 120,883 86,753 5,841 213,477 Operating expenses 816,849 297,087 210,826 500,261 1,825,023 Loss from operations $ (816,849) $ (176,204) $ (124,073) $ (494,420) $ (1,611,546) Wellness Center USA, Inc. Operations by Segments For the Nine Months Ended June 30, 2016 Corporate Medical Devices Mgmt of Medical Practice Authentication and Encryption Total Sales: Trade $ - $ 60,519 $ - $ 31,268 $ 91,787 Trade - related party - 54,117 - - 54,117 Consulting services - - - 22,500 22,500 Management services to related party - - 155,578 - 155,578 Total Sales - 114,636 155,578 53,768 323,982 Cost of goods sold - 48,858 - 13,140 61,998 Gross profit - 65,778 155,578 40,628 261,984 Operating expenses 994,378 305,801 150,553 252,077 1,702,809 Income (loss) from operations $ (994,378) $ (240,023) $ 5,025 $ (211,449) $ (1,440,825)

Note 1 - Organization and Bas36

Note 1 - Organization and Basis of Presentation: Organization and Operations (Details)	9 Months Ended
	Jun. 30, 2017
Details
Entity Incorporation, State Country Name	Nevada

Note 1 - Organization and Bas37

Note 1 - Organization and Basis of Presentation: Substantial Doubt about Going Concern (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Sep. 30, 2016
Details
Total shareholders' deficit	$ (423,203)		$ (423,203)		$ (754,700)
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ (637,879)	$ (327,431)	(1,322,769)	$ (1,584,213)
Net Cash Provided by (Used in) Operating Activities, Continuing Operations			$ (1,465,844)	$ (921,291)

Note 2 - Summary of Significa38

Note 2 - Summary of Significant Accounting Policies: Policy 4 - Revenue Recognition (Details) - USD ($)	Jun. 30, 2017	Sep. 30, 2016
Details
Deferred revenue	$ 46,848	$ 77,375

Note 3 - Property and Equipme39

Note 3 - Property and Equipment: Property, Plant and Equipment (Details) - USD ($)	Jun. 30, 2017	Sep. 30, 2016
Details
Vehicles	$ 15,000	$ 15,000
Computer equipment	10,457	9,058
Furniture and fixtures	27,216	24,966
Medical equipment	18,889	18,889
Software	23,207	23,207
Leasehold improvements	15,170	15,170
Less: accumulated depreciation and amortization	(98,581)	(90,469)
Property and equipment, net	$ 11,358	$ 15,821

Note 3 - Property and Equipme40

Note 3 - Property and Equipment (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Details
Depreciation expense	$ 2,710	$ 2,701	$ 8,112	$ 13,350

NOTE 4 - LOANS PAYABLE (Details

NOTE 4 - LOANS PAYABLE (Details) - USD ($)	Jun. 30, 2017	Sep. 30, 2016
Details
Loans Payable	$ 39,000	$ 9,000

Note 5 - Shareholders' Deficit

Note 5 - Shareholders' Deficit (Details) - USD ($)	Jun. 30, 2017	Sep. 30, 2016
Common Stock, Shares, Issued	89,304,122	74,968,352
Warrants outstanding, Aggregate Value	$ 6,106,704
Consultant providing services to the Company
Common Stock, Shares, Issued	100,000
Officer of PSI
Common Stock, Shares, Issued	300,000

Note 5 - Shareholders' Defici43

Note 5 - Shareholders' Deficit: Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details)	9 Months Ended
	Jun. 30, 2017$ / shares
Fair Value Assumptions, Expected Dividend Rate	0.00%
Fair Value Assumptions, Expected Term	2 years 6 months
Minimum
Fair Value Assumptions, Exercise Price	$ 0.12
Fair Value Assumptions, Expected Volatility Rate	139.50%
Fair Value Assumptions, Risk Free Interest Rate	0.96%
Maximum
Fair Value Assumptions, Exercise Price	$ 0.40
Fair Value Assumptions, Expected Volatility Rate	152.30%
Fair Value Assumptions, Risk Free Interest Rate	1.31%

Note 5 - Shareholders' Defici44

Note 5 - Shareholders' Deficit: Share-based Compensation, Activity (Details) - Stock option	9 Months Ended
	Jun. 30, 2017USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance | shares	5,227,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	$ 0.60
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 1,539,269
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares	1,037,500
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.19
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period | shares	(55,000)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price	$ 0.02
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period | shares	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance | shares	6,210,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 0.54
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 1,732,825
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number | shares	6,210,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 0.54
Minimum
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	0.01
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	0.12
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price	0.01
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	0.10
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	0.10
Maximum
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	2
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	0.40
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price	0.09
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	2
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 2

Note 5 - Shareholders' Defici45

Note 5 - Shareholders' Deficit: Schedule of information concerning outstanding and exercisable options (Details) - Stock option - $ / shares	Jun. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	6,210,000	5,227,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.54	$ 0.60
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	6,210,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 0.54
$0.10 - 0.39
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	2,687,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	3 years 6 months 4 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.16
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	2,687,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	3 years 6 months 4 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 0.16
0.40 - 0.99
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	2,122,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	1 year 9 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.40
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	2,122,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	1 year 9 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 0.40
1.00 - 1.99
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	750,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	3 years 6 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 1
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	750,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	3 years 6 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 1
2
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	650,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	3 years 6 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 2
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	650,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	3 years 6 months
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 2
$0.01 - 2.00
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	6,210,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	2 years 11 months 1 day
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.54
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	6,210,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	3 years 1 month 24 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 0.54

Note 5 - Shareholders' Defici46

Note 5 - Shareholders' Deficit: Schedule of Warrant Activity (Details) - Warrants	9 Months Ended
	Jun. 30, 2017$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning Balance | shares	54,938,158
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	$ 0.28
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares	13,793,750
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.19
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period | shares	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period | shares	(3,299,620)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.16
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period | shares	(419,773)
Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price	$ 1.18
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance | shares	65,012,515
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	$ 0.24
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number | shares	65,012,515
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 0.24
Minimum
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	0.01
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	0.12
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	0.12
Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price	0.50
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	0.12
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	0.12
Maximum
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning Balance	2.31
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	0.40
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	0.25
Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price	2.31
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance	1
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price	$ 1

Note 5 - Shareholders' Defici47

Note 5 - Shareholders' Deficit: Schedule of Outstanding and Exercisable Warrants (Details) - Warrants - $ / shares	Jun. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	65,012,515	54,938,158
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.24	$ 0.28
$0.12 - 0.20
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	44,775,603
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	3 years 3 months 7 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.15
0.21 - 0.49
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	15,737,174
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	1 year 6 months 22 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.35
$0.12 - 1.00
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	65,012,515
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	2 years 8 months 16 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	$ 0.24

Note 6 - Related Party Transa48

Note 6 - Related Party Transactions (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Sep. 30, 2016
Details
Advances from related parties	$ 48,544		$ 48,544		$ 50,545
Revenue from Related Parties	$ 9,351	$ 42,033	$ 86,753	$ 155,578

NOTE 7 - SEGMENT REPORTING_ A49

NOTE 7 - SEGMENT REPORTING: Assets By Segments (Details) - USD ($)	Jun. 30, 2017	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2015
Current Assets
Cash and cash equivalents	$ 49,465	$ 89,249	$ 17,874	$ 34,227
Accounts receivable	75,424	0
Inventories	12,310	79,169
Prepaid expenses	4,586	29,334
Total current assets	141,785	197,752
Property and equipment, net	11,358	15,821
Other Assets, Current	16,760	16,760
Total Other Assets	28,118	32,581
Total assets	169,903	$ 230,333
Corporate
Current Assets
Cash and cash equivalents	21,894
Accounts receivable	0
Inventories	0
Prepaid expenses	0
Total current assets	21,894
Property and equipment, net	2,201
Other Assets, Current	15,000
Total Other Assets	17,201
Total assets	39,095
Medical Devices
Current Assets
Cash and cash equivalents	6,827
Accounts receivable	62,000
Inventories	0
Prepaid expenses	0
Total current assets	68,827
Property and equipment, net	1,999
Other Assets, Current	1,760
Total Other Assets	3,759
Total assets	72,586
Mgmt of Medical Practice
Current Assets
Cash and cash equivalents	19,592
Accounts receivable	0
Inventories	0
Prepaid expenses	2,700
Total current assets	22,292
Property and equipment, net	3,218
Other Assets, Current	0
Total Other Assets	3,218
Total assets	25,510
Authentication and Encryption
Current Assets
Cash and cash equivalents	1,152
Accounts receivable	13,424
Inventories	12,310
Prepaid expenses	1,886
Total current assets	28,772
Property and equipment, net	3,940
Other Assets, Current	0
Total Other Assets	3,940
Total assets	$ 32,712

NOTE 7 - SEGMENT REPORTING_ O50

NOTE 7 - SEGMENT REPORTING: Operations by Segments (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Sales:
Trade	$ 5,000	$ 23,276	$ 214,100	$ 91,787
Consulting services	14,125	7,500	42,375	22,500
Management services to related party	9,351	42,033	86,753	155,578
Total Sales	28,476	72,809	343,228	323,982
Related party	0	0	0	54,117
Cost of goods sold	15,844	19,870	129,751	61,998
Gross profit	12,632	52,939	213,477	261,984
Operating expenses	650,511	380,370	1,825,023	1,702,809
Operating loss	$ (637,879)	$ (327,431)	(1,611,546)	(1,440,825)
Corporate
Sales:
Trade			0	0
Consulting services			0	0
Management services to related party			0	0
Total Sales			0	0
Related party				0
Cost of goods sold			0	0
Gross profit			0	0
Operating expenses			816,849	994,378
Operating loss			(816,849)	(994,378)
Medical Devices
Sales:
Trade			196,000	60,519
Consulting services			0	0
Management services to related party			0	0
Total Sales			196,000	114,636
Related party				54,117
Cost of goods sold			75,117	48,858
Gross profit			120,883	65,778
Operating expenses			297,087	305,801
Operating loss			(176,204)	(240,023)
Mgmt of Medical Practice
Sales:
Trade			0	0
Consulting services			0	0
Management services to related party			86,753	155,578
Total Sales			86,753	155,578
Related party				0
Cost of goods sold			0	0
Gross profit			86,753	155,578
Operating expenses			210,826	150,553
Operating loss			(124,073)	5,025
Authentication and Encryption
Sales:
Trade			18,100	31,268
Consulting services			42,375	22,500
Management services to related party			0	0
Total Sales			60,475	53,768
Related party				0
Cost of goods sold			54,634	13,140
Gross profit			5,841	40,628
Operating expenses			500,261	252,077
Operating loss			$ (494,420)	$ (211,449)

NOTE 9 - SUBSEQUENT EVENTS (Det

NOTE 9 - SUBSEQUENT EVENTS (Details)	9 Months Ended
	Jun. 30, 2017
Event 1
Subsequent Event, Description	Company entered into a Convertible Note Payable Agreement with an individual under which the Company borrowed $165,000
Event 2
Subsequent Event, Description	Company issued the individual 165,000 restricted shares of its common stock and warrants to purchase 330,000 shares of its common stock
Event 3
Subsequent Event, Description	stock warrants were exercised to purchase 676,904 shares of the Company’s common stock
Event 4
Subsequent Event, Description	Company issued 20,000 shares of its common stock to a consultant providing services
Event 5
Subsequent Event, Description	Company also issued stock options to purchase 30,000 shares of its common stock to the consultant with an exercise price of $0.30 per share
Event 6
Subsequent Event, Description	Company issued 10,000 shares of its common stock to another consultant for services
Event 7
Subsequent Event, Description	Company borrowed $20,000 from a shareholder
Event 8
Subsequent Event, Description	Company entered into an agreement with Dr. Jay Joshi to sell 100% of the issued and outstanding shares of NPC Inc. ('NPC') to Dr. Joshi