Wellness Center USA (WCUI) 10-Q 30 Sep 21 2021 Q3 Quarterly report Financial data

Cover

Cover	9 Months Ended
	Jun. 30, 2021shares
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--09-30
Entity File Number	333-173216
Entity Registrant Name	WELLNESS CENTER USA, INC
Entity Central Index Key	0001516887
Entity Tax Identification Number	27-2980395
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	145 E. University Boulevard
Entity Address, City or Town	Tucson
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85705
City Area Code	(847)
Local Phone Number	925-1885
Title of 12(g) Security	Common Stock, par value $0.001
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	122,277,077

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Current Assets
Cash	$ 41,799	$ 51,320
Accounts receivable	37,500
Inventories, net	129,130	94,560
Prepaid expenses and other current assets		500
Total Current Assets	208,429	146,380
Right of use asset		6,961
Total Other Assets		6,961
TOTAL ASSETS	208,429	153,341
Current Liabilities
Accounts payable and accrued expenses	549,069	408,297
Payroll taxes payable, past due	80,334	92,334
Lease liability		6,961
Lease abandonment liability	672,878	672,878
Loans payable from officers and shareholders, including $1,045,250 past due at June 30, 2021	1,916,250	1,165,250
Total Current Liabilities	3,218,531	2,345,720
Long-term Liabilities
U.S. Small Business Administration PPP loan payable	37,166	37,166
Total Liabilities	3,255,697	2,382,886
Shareholders’ Deficit
122,277,077 and 118,252,077 shares issued and outstanding, respectively	122,277	118,252
Additional paid-in capital	25,198,355	25,053,616
Accumulated deficit	(28,130,835)	(27,583,363)
Total Wellness Center USA shareholders’ deficit	(2,810,203)	(2,411,495)
Non-controlling interest	(237,065)	181,950
Total Shareholder’s deficit	(3,047,268)	(2,229,545)
TOTAL LIABILITIES AND SHAREHOLDERS’ DEFICIT	$ 208,429	$ 153,341

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Statement of Financial Position [Abstract]
Loans payable from officers and shareholders, past due amount	$ 1,045,250
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares, issued	122,277,077	118,252,077
Common stock, shares, outstanding	122,277,077	118,252,077

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Trade sales	$ 78,620		$ 220,769	$ 5,000
Cost of goods sold	10,400		149,450
Gross profit	68,220		71,319	5,000
Operating expenses	272,666	813,380	943,425	1,573,783
Loss from operations	(204,446)	(813,380)	(872,106)	(1,568,783)
Other expenses
U.S. federal government COVID-19 grant		4,000		4,000
Financing costs		(43,815)		(43,815)
Cost of stock option modifications		(22,680)		(22,680)
Cost of stock warrant modification				(507,265)
Interest expense	(36,230)	(19,751)	(94,381)	(45,285)
Total other expenses	(36,230)	(82,246)	(94,381)	(615,045)
NET LOSS	(240,676)	(895,626)	(966,487)	(2,183,828)
Net loss attributable to non-controlling interest	87,079	76,568	419,015	120,747
NET LOSS ATTRIBUTABLE TO WELLNESS CENTER USA, INC.	$ (153,597)	$ (819,058)	$ (547,472)	$ (2,063,081)
BASIC AND DILUTED LOSS PER SHARE	$ 0	$ (0.01)	$ (0.01)	$ (0.02)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING BASIC AND DILUTED	122,096,521	110,919,467	120,257,205	108,634,540

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total WCUI Deficit [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Mar. 31, 2019	$ 107,497	$ 24,441,950	$ (26,606,310)	$ (2,056,863)	$ 373,470	$ (1,683,393)
Balance, shares at Mar. 31, 2019	107,497,077
Fair value of vested stock options		66,306		66,306		66,306
Fair value of common stock issued for services	$ 8,248	239,177		247,425		247,425
Fair value of common stock issued for services, shares	8,247,500
Fair value of warrants issued upon conversion of loan payable from shareholder		43,815		43,815		43,815
Cost of stock option modifications		22,680		22,680		22,680
Conversion of loan payable from shareholder into common shares	$ 575	29,425		30,000		30,000
Conversion of loan payable from shareholder into common shares, shares	575,000
Net loss			(819,058)	(819,058)	(76,568)	(895,626)
Ending balance, value at Jun. 30, 2020	$ 116,320	24,843,353	(27,425,368)	(2,465,695)	296,902	(2,168,793)
Balance, shares at Jun. 30, 2020	116,319,577
Beginning balance, value at Sep. 30, 2019	$ 107,497	23,777,647	(25,362,287)	(1,477,143)	393,149	(1,083,994)
Balance, shares at Sep. 30, 2019	107,497,077
Fair value of vested stock options		197,844		197,844		197,844
Fair value of common stock issued for services	$ 8,248	239,177		247,425		247,425
Fair value of common stock issued for services, shares	8,247,500
Fair value of warrants issued upon conversion of loan payable from shareholder		43,815		43,815		43,815
Cost of stock option modifications		22,680		22,680		22,680
Conversion of loan payable from shareholder into common shares	$ 575	29,425		30,000		30,000
Conversion of loan payable from shareholder into common shares, shares	575,000
Cost of stock warrant modification		507,265		507,265		507,265
Contribution of capital by joint venture partner		25,500		25,500	24,500	50,000
Net loss			(2,063,081)	(2,063,081)	(120,747)	(2,183,828)
Ending balance, value at Jun. 30, 2020	$ 116,320	24,843,353	(27,425,368)	(2,465,695)	296,902	(2,168,793)
Balance, shares at Jun. 30, 2020	116,319,577
Beginning balance, value at Sep. 30, 2020	$ 118,252	25,053,616	(27,583,363)	(2,411,495)	181,950	(2,229,545)
Balance, shares at Sep. 30, 2020	118,252,077
Fair value of vested stock options		21,764		21,764		21,764
Fair value of common stock issued for services	$ 4,025	122,975		127,000		127,000
Fair value of common stock issued for services, shares	4,025,000
Net loss			(547,472)	(547,472)	(419,015)	(966,487)
Ending balance, value at Jun. 30, 2021	$ 122,277	25,198,355	(28,130,835)	(2,810,203)	(237,065)	(3,047,268)
Balance, shares at Jun. 30, 2021	122,277,077
Beginning balance, value at Mar. 31, 2021	$ 121,027	25,155,855	(27,977,238)	(2,700,356)	(149,986)	(2,850,342)
Balance, shares at Mar. 31, 2021	121,027,077
Fair value of common stock issued for services	$ 1,250	42,500		43,750		43,750
Fair value of common stock issued for services, shares	1,250,000
Net loss			(153,597)	(153,597)	(87,079)	(240,676)
Ending balance, value at Jun. 30, 2021	$ 122,277	$ 25,198,355	$ (28,130,835)	$ (2,810,203)	$ (237,065)	$ (3,047,268)
Balance, shares at Jun. 30, 2021	122,277,077

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		9 Months Ended		15 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2020
Cash Flows from Operating Activities
Net loss	$ (240,676)	$ (895,626)	$ (966,487)	$ (2,183,828)	$ (895,626)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense				1,562
Amortization of right-of-use asset	1,613		6,961	15,584
Provision for excess and slow moving inventories			100,000
Fair value of common shares issued for services			127,000	247,425
Fair value of vested stock options			21,764	197,844
Fair value of warrants issued upon conversion of loan payable from shareholder				43,815
Loss on abandonment of lease				438,296
Loss on modification of conversion price on convertible note payable				22,680
Cost of warrant modification				507,265
(Increase) Decrease in:
Accounts receivable			(37,500)	(5,000)
Inventories			(134,570)	(17,075)
Prepaid expenses and other assets			500	(500)
(Decrease) Increase in:
Accounts payable and accrued expenses			140,772	22,521
Payroll taxes payable			(12,000)	(6,000)
Lease liability			(6,961)	(15,584)
Net cash used in operating activities			(760,521)	(730,995)
Cash Flows from Financing Activities
Proceeds from loans payable from officers and shareholders			751,000	685,000
Proceeds from U.S. Small Business Administration PPP loan payable				37,166
Contribution of capital by joint venture partner				50,000
Net cash provided by financing activities			751,000	772,166
Net increase (decrease) in cash			(9,521)	41,171
Cash beginning of period			51,320	53,147
Cash end of period	$ 41,799	$ 94,318	41,799	94,318	$ 94,318
Supplemental cash flows disclosures:
Interest paid
Taxes paid
Supplemental non-cash disclosures:
Initial recognition of right-of-use assets and operating lease liabilities upon adoption of ASC Topic 842				27,841
Reclassification of prepaid expenses to inventories				55,000
Conversion of loan payable from shareholder into common shares				$ 30,000

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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. The Company subsequently expanded into additional businesses within the healthcare and medical sectors through acquisitions, including Psoria-Shield Inc. (“PSI”) 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 and sanitation purposes; and (ii) authentication and encryption products and services. The segments are operated, respectively, through PSI 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, 2021 are not necessarily indicative of the results that may be expected for the year ending September 30, 2021. COVID-19 Considerations During the period ended June 30, 2021, the COVID-19 pandemic did not have a material net impact on our operating results. In the future, the pandemic may cause reduced demand for our products if, for example, the pandemic results in a recessionary economic environment which negatively effects the consumers who purchase our products. Our ability to operate without significant negative operational impact from the COVID-19 pandemic will in part depend on our ability to protect our employees and our supply chain. The Company has endeavored to follow the recommended actions of government and health authorities to protect our employees. Since the onset of the COVID-19 pandemic, we maintained the consistency of our operations. However, the uncertainty resulting from the pandemic could result in an unforeseen disruption to our workforce and supply chain (for example an inability of a key supplier or transportation supplier to source and transport materials) that could negatively impact our operations. Through June 30, 2021, the COVID-19 pandemic has not negatively impacted the Company’s liquidity position as of such date. Through June 30, 2021, the Company continues to generate cash flows through financing activities to meet its short-term liquidity needs, and it expects to maintain access to those shareholder loans. The Company has not observed any material impairments of its assets or a significant change in the fair value of its assets due to the COVID-19 pandemic. Going Concern The accompanying condensed 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 condensed consolidated financial statements, the Company has not yet generated significant revenues and has incurred recurring net losses. During the nine months ended June 30, 2021, the Company incurred a net loss of $ 966,487 760,521 3,047,268 1,045,250 80,334 In addition, the Company’s independent registered public accounting firm, in its report on the Company’s September 30, 2020 financial statements, has raised substantial doubt about the Company’s ability to continue as a going concern. At June 30, 2021, the Company had cash on hand in the amount of $ 41,799 751,000 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 stockholders, in case of equity financing.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Consolidation The consolidated financial statements include the Company’s subsidiaries and the accounts of its subsidiaries for which it was determined that Company has operational and management control. The Company’s consolidated subsidiaries and/or controlled entities are as follows: SCHEDULE OF 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 at September 30, 2020 Attributable interest at June 30, 2021 Psoria-Shield Inc. (“PSI”) The State of Florida June 2009 August 2012 51 % (1) 51 % (1) StealthCo, Inc. (“StealthCo”) The State of Illinois March 2014 100 % 100 % Psoria Development Company LLC. (“PDC”) The State of Illinois January 2015 November 2018 0 % 0 % NEO Phototherapy LLC (“NEO”) The State of Illinois December 2018 0 % 0 % Protec Scientific, Inc (“Protec”) The State of New York April 2020 38 % 38 % (1) - Effective April 30, 2020, the Company’s 51 51 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 the valuation of accounts receivable and allowance for uncollectible amounts, inventory and obsolescence reserves, accruals for potential liabilities, valuations of stock-based compensation, and realization of deferred tax assets, 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 nine months ended June 30, 2021 and 2020, the basic and diluted shares outstanding were the same, as potentially dilutive shares were considered anti-dilutive. At June 30, 2021 and 2020, the dilutive impact of outstanding stock options of 5,277,738 13,765,238 34,712,074 67,634,049 Revenue Recognition The company records revenue under the guidance of Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers (Topic 606) For trade sales, the Company generates its revenue from sales contracts with customers with revenues being generated upon the shipment of merchandise, or for c We sell our products through two main sales channels: 1) directly to customers who use our products (the “Direct Channel”) and 2) to distribution partners who resell our products (the “Indirect Channel”). Under the Direct Channel, we sell our products to and we receive payment directly from customers who purchase our products. Under our Indirect Channel, we have entered into distribution agreements that allow the distributors to sell our products and fulfill performance obligations under the agreements. We determine revenue recognition through the following steps: ● Identification of the contract, or contracts, with a customer ● Identification of the performance obligations in the contract ● Determination of the transaction price ● Allocation of the transaction price to the performance obligations in the contract ● Recognition of revenue when, or as, we satisfy a performance obligation. Revenue is generally recognized upon shipment or when a service has been completed, unless we have significant performance obligations for services still to be completed. We recognize revenue when a material reversal is no longer probable. Payments received before the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue. There was no Non-controlling Interests PSI In December 2018, PSI entered into a Joint Venture Agreement with GEN2 for further development, marketing, licensing and/or sale of PSI technology and products to be conducted through NEO Phototherapy, Inc. (“NEO”). PSI and GEN2 were the members of NEO, owning 50.5 % and 36.0 %, respectively. As of April 30, 2020, the Company controlled 51 % of the joint venture, GEN2 controlled 39 % and another individual controlled the remaining 10 %. Effective April 30, 2020, the GEN2 shareholders exchanged their common shares in GEN2, and the individual exchanged his membership interests in NEO, for common shares representing 49% ownership in PSI. The Company retained its common shares in PSI, which provides the Company a 51% economic interest in the PSI. During three and nine months ended June 30, 2021, PSI recorded a loss of $ 168,350 506,860 82,491 248,361 As of September 30, 2019, GEN2 had received $ 975,000 of investments to contribute to NEO. Repayment of the $ 975,000 investment will begin through and upon the date which PSI has realized and retained cumulative net income/distributable cash in the amount of $ 300,000 . As of June 30, 2021, PSI had not recorded any cumulative net income/distributable cash. The minority interest of PSI ownership consists of accredited investors, and investment participation of $ 750,000 from some of the Company’s officers and directors, including Calvin R. O’Harrow and Roy M. Harsch. Protec In May 2020, the Company’s subsidiary, PSI, agreed to become a majority shareholder in Protec Scientific, Inc. (“Protec”), a company formed in April 2020. As of September 30, 2020, PSI had contributed $191,000 to Protec with the Company’s share being approximately 32%, based on its PSI ownership. The remaining 30% share is attributed to PSI’s minority shareholders. During the year ended September 30, 2020, Protec received an additional $ 120,000 6,710 249,567 4,589 170,654 Inventories Inventories are stated at the lower of cost or net realizable value. Cost is computed on a first-in, first-out basis. At June 30, 2021, primarily all of the inventories consisted of raw materials or work-in-progress. The Company provides inventory reserves based on excess and obsolete inventories determined primarily by future demand forecasts. The write down amount, if any, is measured as the difference between the cost of the inventory and net realizable value 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. At June 30, 2021, the Company recorded a reserve of $ 100,000 Stock-Based Compensation The Company periodically issues stock-based compensation to officers, directors, and consultants for services rendered, and as part of financing transactions. Such issuances vest and expire according to terms established at the issuance date. Stock-based payments to officers, directors, employees, and for acquiring goods and services from non-employees, which include grants of stock options, are recognized in the financial statements based on their fair values in accordance with Topic 718. Stock option grants, which are generally time vested, will be measured at the grant date fair value and charged to operations on a straight-line basis over the vesting period. Recognition of compensation expense for non-employees is in the same period and manner as if the Company has paid cash for the services. 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, estimated forfeitures 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 June 2016, the FASB issued ASU No. 2016-13, Credit Losses - Measurement of Credit Losses on Financial Instruments (“ASC 326”). The standard significantly changes how entities will measure credit losses for most financial assets, including accounts and notes receivables. The standard will replace today’s “incurred loss” approach with an “expected loss” model, under which companies will recognize allowances based on expected rather than incurred losses. Entities will apply the standard’s provisions as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. The standard is effective for interim and annual reporting periods beginning after December 15, 2019. The adoption of ASU 2016-13 is not expected to have a material impact on the Company’s financial position, results of operations, and cash flows. In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options 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.

LOANS PAYABLE FROM OFFICERS AND

LOANS PAYABLE FROM OFFICERS AND SHAREHOLDERS	9 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
LOANS PAYABLE FROM OFFICERS AND SHAREHOLDERS	NOTE 3 – LOANS PAYABLE FROM OFFICERS AND SHAREHOLDERS As of September 30, 2020, loans payable from officers and shareholders of $ 1,165,250 751,000 1,916,250 1,045,250

LEASE LIABILITIES

LEASE LIABILITIES	9 Months Ended
	Jun. 30, 2021
Lease Liabilities
LEASE LIABILITIES	NOTE 4 – LEASE LIABILITIES Operating Lease In February 2019, the Company’s PSI subsidiary entered into a 24 1,850 January 2021 27,841 4.00 6,961 1,613 6,961 ASU 2016-02 requires recognition in the statement of operations of a single lease cost, calculated so that the cost of the lease is allocated over the lease term, generally on a straight-line basis. Rent expense for the three and nine months ended June 30, 2021 was $ 1,794 7,142 1,613 6,961 Other Leases - lease abandonment liability The Company leased its corporate office facility in Hoffman Estates, Illinois pursuant to a non-cancellable lease initiated in July 2016 and expiring February 28, 2024. The lease terms require a monthly payment of approximately $ 11,000 631,587 On or about June 29, 2020, we received notice that Hanover Hoffman Estates, LLC (“HHE”), filed case number 2020L006092 in the Circuit Court of Cook County alleging our failure to pay Base Rent and abandonment of certain office space in Hoffman Estates, Illinois subject to a Commercial Lease dated May 26, 2016. HHE seeks at least $ 672,878 in base rent and other amounts under the lease, as well as treble damages from our ex-CEO and two past Directors who were serving on our Board as of the date of the lease. We are currently evaluating the allegations, defenses and alternate actions, and continuing settlement negotiations. As of June 30, 2021, the Company has recorded a liability of $ 672,878

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	9 Months Ended
	Jun. 30, 2021
Equity [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 5 – SHAREHOLDERS’ EQUITY Restricted Stock Grants In April 2020, the Company’s Board of Directors approved the issuance of a combined total of 20,170,000 restricted shares of the Company’s common stock to its Officers and Directors. A total of 7,120,000 shares vested in April 2020, while 1,800,000 shares vested from April 2020 through March 2021, and a total of 11,250,000 will vest monthly from April 2020 through March 2023. Of the 13,050,000 shares that vest over time, a total of 937,500 and 3,712,500 shares vested during the three and nine months ended June 30, 2021, respectively. During the three months ended June 30, 2021, the Company’s Board of Directors approved the issuance of a combined total of 3,750,000 restricted shares of the Company’s common stock to its Officers and Directors, all of which will vest monthly from April 2021 through March 2024. A total of 312,500 shares vested during the three and nine months ended June 30, 2021, respectively. During the three months ended June 30, 2021, the Company’s Board of Directors approved the issuance of a combined total of 41,353,731 16,093,018 warrant shares held by the Officers and Directors were cancelled (see Stock Warrants SUMMARY OF RESTRICTED COMMON STOCK The following table summarizes restricted common stock activity: Number of Restricted Shares Fair Value Weighted Average Grant Date Fair Value Non-vested, September 30, 2020 10,275,000 $ 308,250 $ 0.03 Granted 3,750,000 187,500 0.05 Vested (4,025,000 ) (127,000 ) 0.03 Forfeited - - - Non-vested, June 30, 2021 10,000,000 $ 368,750 $ 0.03 During the three and nine months ended June 30, 2021, the Company recorded $ 43,750 127,000 368,750 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 7,500,000 30,000,000 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. The table below summarizes the Company’s stock option activities for the nine months ended June 30, 2021: SCHEDULE OF STOCK OPTION ACTIVITY Number of Option Shares Exercise Price Range Per Share Weighted Average Exercise Price Balance, September 30, 2020 14,127,738 $ 0.03 2.00 $ 0.29 Granted - - - Cancelled (7,262,500 ) 0.04 0.40 0.06 Exercised - - - Expired (1,587,500 ) 0.11 2.00 1.29 Balance, June 30, 2021 5,277,738 $ 0.03 0.26 $ 0.15 Vested and exercisable, June 30, 2021 5,277,738 $ 0.03 0.26 $ 0.15 Unvested, June 30, 2021 - $ - $ - The following table summarizes information concerning outstanding and exercisable options as of June 30, 2021: SCHEDULE OF OUTSTANDING AND EXERCISABLE OPTIONS BY EXERCISE PRICE RANGE 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 $ 0.03 0.26 5,277,738 1.83 $ 0.15 - - $ - $ 0.03 0.26 5,277,738 5.07 $ 0.10 - - $ - During the three months ended June 30, 2021, the Company’s Board of Directors approved the cancellation of 6,050,000 6,050,000 No During the nine months ended June 30, 2021, the Company recorded $ 21,764 of stock compensation for the value of options vesting during the period, and as of June 30, 2021, no no The total aggregate intrinsic value for option shares outstanding at June 30, 2021 was $ 625 24,722,262 Stock Warrants The table below summarizes the Company’s warrants activities for the nine months ended June 30, 2021: SCHEDULE OF WARRANT ACTIVITY Number of Warrant Shares Exercise Price Range Per Share Weighted Average Exercise Price Balance, September 30, 2020 67,634,049 0.07 0.40 $ 0.16 Granted - - - Cancelled (16,093,018 ) 0.12 0.18 0.15 Exercised - - - Expired (16,828,957 ) 0.15 0.25 0.17 Balance, June 30, 2021 34,712,074 $ $ 0.07 0.40 $ 0.17 Vested and exercisable, June 30, 2021 34,712,074 $ $ 0.07 0.40 $ 0.17 The following table summarizes information concerning outstanding and exercisable warrants as of June 30, 2021: SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS BY EXERCISE PRICE RANGE 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 $ 0.12 0.20 31,082,075 2.03 $ 0.16 31,082,075 2.03 $ 0.16 0.21 0.40 3,629,999 0.48 0.31 3,629,999 0.48 0.31 $ 0.12 0.67 34,712,074 1.86 $ 0.17 34,712,074 1.86 $ 0.17 During the three months ended June 30, 2021, the Company’s Board of Directors approved the cancellation of 16,093,018 Restricted Stock Grants There was no

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 6 – 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 the following business segments: (i) Medical Devices: (ii) Authentication and Encryption Products and Services: The detailed segment information of the Company is as follows: SCHEDULE OF ASSETS OF REPORTABLE SEGMENTS Assets By Segment June 30, 2021 Corporate Medical Devices Authentication and Encryption Total ASSETS Current Assets Cash $ 900 $ 39,019 $ 1,880 $ 41,799 Accounts receivable - 37,500 - 37,500 Inventories - 129,130 - 129,130 Total current assets 900 205,649 1,880 208,429 TOTAL ASSETS $ 900 $ 205,649 $ 1,880 $ 208,429 Operations by Segment for the Three Months Ended June 30, 2021 and 2020 SCHEDULE OF OPERATIONS OF REPORTABLE SEGMENTS For the Three Months Ended June 30, 2021 Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ 78,620 $ - $ 78,620 Cost of goods sold - 10,400 - 10,400 Gross profit - 68,220 - 68,220 Operating expenses 42,849 226,575 3,242 272,666 Loss from operations $ (42,849 ) $ (158,355 ) $ (3,242 ) $ (204,446 ) For the Three Months Ended June 30, 2020 WCUI PSI Stealthco Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ - $ - $ - Cost of goods sold - - - - Gross profit - - - - Operating expenses 620,650 208,047 (15,317 ) 813,380 Loss from operations $ (620,650 ) $ (208,047 ) $ 15,317 $ (813,380 ) Operations by Segment for the Nine Months Ended June 30, 2021 and 2020 For the Nine Months Ended June 30, 2021 Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ 220,769 $ - $ 220,769 Cost of goods sold - 149,450 - 149,450 Gross profit - 71,319 - 71,319 Operating expenses 138,619 791,589 13,217 943,425 Loss from operations $ (138,619 ) $ (720,270 ) $ (13,217 ) $ (872,106 ) For the Nine Months Ended June 30, 2020 WCUI PSI Stealthco Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ - $ 5,000 $ 5,000 Cost of goods sold - - - - Gross profit - - 5,000 5,000 Operating expenses 861,611 590,158 122,014 1,573,783 Loss from operations $ (861,611 ) $ (590,158 ) $ (117,014 ) $ (1,568,783 )

LEGAL MATTERS

LEGAL MATTERS	9 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
LEGAL MATTERS	NOTE 7 – LEGAL MATTERS The Company is periodically engaged in legal proceedings arising from and relating to its business operations. Except as otherwise described herein and in Note 4, 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. We continue efforts to preserve revenue and reduce operating expenses through actions including, but not limited to, facilities consolidation and staff reductions, which we hope to implement through negotiated transactions with lessors, employees and other third parties. Such actions may result in disputes with and claims by such parties which, if not resolved through negotiations, may impact negatively the Company’s ability to continue as a going concern. To date, the Company has negotiated settlement of all ex-employee wage and benefits claims except for two. The first regards unpaid wages claimed due together with interest at the rate of 4 % per annum on such amount as the Company originally agreed upon in settlement negotiations. The ex-employee claims additional amounts due for certain statutory damages under the Illinois Wage Payment and Collection which currently could exceed $ 21,600 and would increase at the rate of 2 % of the wages due per month plus attorneys’ fees if the employee elects to file suit for a violation of the Act and is successful in obtaining a judgment on his claim. The second claim was filed with the Illinois Department of Labor asserting a violation of the Illinois Wage Payment and Collection Act by the Company’s former CEO. That claim alleges unpaid wages in the amount of $ 158,715 and unpaid vacation pay in the amount of $ 20,833 for a total amount of $ 179,548 , as well as certain statutory damages including, but not limited to, 2 % of the wages due per month plus attorneys’ fees if the ex-CEO elects to file suit for a violation of the Act and is successful in obtaining a judgment on his claim. The Company has filed its response to such claim with the Department denying the substantive allegations therein and asserting certain factual and legal defenses, including breach of fiduciary duty, as a bar to all claimed compensation. The claim remains pending, but as the date hereof, no suit has been filed against the Company asserting a violation of the Act based on said claim.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8 – SUBSEQUENT EVENTS Subsequent to June 30, 2021, the Company borrowed $ 154,950 All of the loans are unsecured, have an interest rate of eight percent and are due one year from the date of issuance.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Consolidation	Basis of Consolidation The consolidated financial statements include the Company’s subsidiaries and the accounts of its subsidiaries for which it was determined that Company has operational and management control. The Company’s consolidated subsidiaries and/or controlled entities are as follows: SCHEDULE OF 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 at September 30, 2020 Attributable interest at June 30, 2021 Psoria-Shield Inc. (“PSI”) The State of Florida June 2009 August 2012 51 % (1) 51 % (1) StealthCo, Inc. (“StealthCo”) The State of Illinois March 2014 100 % 100 % Psoria Development Company LLC. (“PDC”) The State of Illinois January 2015 November 2018 0 % 0 % NEO Phototherapy LLC (“NEO”) The State of Illinois December 2018 0 % 0 % Protec Scientific, Inc (“Protec”) The State of New York April 2020 38 % 38 % (1) - Effective April 30, 2020, the Company’s 51 51
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 the valuation of accounts receivable and allowance for uncollectible amounts, inventory and obsolescence reserves, accruals for potential liabilities, valuations of stock-based compensation, and realization of deferred tax assets, 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 nine months ended June 30, 2021 and 2020, the basic and diluted shares outstanding were the same, as potentially dilutive shares were considered anti-dilutive. At June 30, 2021 and 2020, the dilutive impact of outstanding stock options of 5,277,738 13,765,238 34,712,074 67,634,049
Revenue Recognition	Revenue Recognition The company records revenue under the guidance of Accounting Standards Codification (“ASC”) 606, Revenue from Contracts with Customers (Topic 606) For trade sales, the Company generates its revenue from sales contracts with customers with revenues being generated upon the shipment of merchandise, or for c We sell our products through two main sales channels: 1) directly to customers who use our products (the “Direct Channel”) and 2) to distribution partners who resell our products (the “Indirect Channel”). Under the Direct Channel, we sell our products to and we receive payment directly from customers who purchase our products. Under our Indirect Channel, we have entered into distribution agreements that allow the distributors to sell our products and fulfill performance obligations under the agreements. We determine revenue recognition through the following steps: ● Identification of the contract, or contracts, with a customer ● Identification of the performance obligations in the contract ● Determination of the transaction price ● Allocation of the transaction price to the performance obligations in the contract ● Recognition of revenue when, or as, we satisfy a performance obligation. Revenue is generally recognized upon shipment or when a service has been completed, unless we have significant performance obligations for services still to be completed. We recognize revenue when a material reversal is no longer probable. Payments received before the relevant criteria for revenue recognition are satisfied are recorded as deferred revenue. There was no
Non-controlling Interests	Non-controlling Interests PSI In December 2018, PSI entered into a Joint Venture Agreement with GEN2 for further development, marketing, licensing and/or sale of PSI technology and products to be conducted through NEO Phototherapy, Inc. (“NEO”). PSI and GEN2 were the members of NEO, owning 50.5 % and 36.0 %, respectively. As of April 30, 2020, the Company controlled 51 % of the joint venture, GEN2 controlled 39 % and another individual controlled the remaining 10 %. Effective April 30, 2020, the GEN2 shareholders exchanged their common shares in GEN2, and the individual exchanged his membership interests in NEO, for common shares representing 49% ownership in PSI. The Company retained its common shares in PSI, which provides the Company a 51% economic interest in the PSI. During three and nine months ended June 30, 2021, PSI recorded a loss of $ 168,350 506,860 82,491 248,361 As of September 30, 2019, GEN2 had received $ 975,000 of investments to contribute to NEO. Repayment of the $ 975,000 investment will begin through and upon the date which PSI has realized and retained cumulative net income/distributable cash in the amount of $ 300,000 . As of June 30, 2021, PSI had not recorded any cumulative net income/distributable cash. The minority interest of PSI ownership consists of accredited investors, and investment participation of $ 750,000 from some of the Company’s officers and directors, including Calvin R. O’Harrow and Roy M. Harsch. Protec In May 2020, the Company’s subsidiary, PSI, agreed to become a majority shareholder in Protec Scientific, Inc. (“Protec”), a company formed in April 2020. As of September 30, 2020, PSI had contributed $191,000 to Protec with the Company’s share being approximately 32%, based on its PSI ownership. The remaining 30% share is attributed to PSI’s minority shareholders. During the year ended September 30, 2020, Protec received an additional $ 120,000 6,710 249,567 4,589 170,654
Inventories	Inventories Inventories are stated at the lower of cost or net realizable value. Cost is computed on a first-in, first-out basis. At June 30, 2021, primarily all of the inventories consisted of raw materials or work-in-progress. The Company provides inventory reserves based on excess and obsolete inventories determined primarily by future demand forecasts. The write down amount, if any, is measured as the difference between the cost of the inventory and net realizable value 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. At June 30, 2021, the Company recorded a reserve of $ 100,000
Stock-Based Compensation	Stock-Based Compensation The Company periodically issues stock-based compensation to officers, directors, and consultants for services rendered, and as part of financing transactions. Such issuances vest and expire according to terms established at the issuance date. Stock-based payments to officers, directors, employees, and for acquiring goods and services from non-employees, which include grants of stock options, are recognized in the financial statements based on their fair values in accordance with Topic 718. Stock option grants, which are generally time vested, will be measured at the grant date fair value and charged to operations on a straight-line basis over the vesting period. Recognition of compensation expense for non-employees is in the same period and manner as if the Company has paid cash for the services. 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, estimated forfeitures 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 June 2016, the FASB issued ASU No. 2016-13, Credit Losses - Measurement of Credit Losses on Financial Instruments (“ASC 326”). The standard significantly changes how entities will measure credit losses for most financial assets, including accounts and notes receivables. The standard will replace today’s “incurred loss” approach with an “expected loss” model, under which companies will recognize allowances based on expected rather than incurred losses. Entities will apply the standard’s provisions as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. The standard is effective for interim and annual reporting periods beginning after December 15, 2019. The adoption of ASU 2016-13 is not expected to have a material impact on the Company’s financial position, results of operations, and cash flows. In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options 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.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SCHEDULE OF COMPANY'S CONSOLIDATED SUBSIDIARIES	SCHEDULE OF 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 at September 30, 2020 Attributable interest at June 30, 2021 Psoria-Shield Inc. (“PSI”) The State of Florida June 2009 August 2012 51 % (1) 51 % (1) StealthCo, Inc. (“StealthCo”) The State of Illinois March 2014 100 % 100 % Psoria Development Company LLC. (“PDC”) The State of Illinois January 2015 November 2018 0 % 0 % NEO Phototherapy LLC (“NEO”) The State of Illinois December 2018 0 % 0 % Protec Scientific, Inc (“Protec”) The State of New York April 2020 38 % 38 % (1) - Effective April 30, 2020, the Company’s 51 51

SHAREHOLDERS_ EQUITY (Tables)

SHAREHOLDERS’ EQUITY (Tables)	9 Months Ended
	Jun. 30, 2021
Equity [Abstract]
SUMMARY OF RESTRICTED COMMON STOCK	SUMMARY OF RESTRICTED COMMON STOCK The following table summarizes restricted common stock activity: Number of Restricted Shares Fair Value Weighted Average Grant Date Fair Value Non-vested, September 30, 2020 10,275,000 $ 308,250 $ 0.03 Granted 3,750,000 187,500 0.05 Vested (4,025,000 ) (127,000 ) 0.03 Forfeited - - - Non-vested, June 30, 2021 10,000,000 $ 368,750 $ 0.03
SCHEDULE OF STOCK OPTION ACTIVITY	The table below summarizes the Company’s stock option activities for the nine months ended June 30, 2021: SCHEDULE OF STOCK OPTION ACTIVITY Number of Option Shares Exercise Price Range Per Share Weighted Average Exercise Price Balance, September 30, 2020 14,127,738 $ 0.03 2.00 $ 0.29 Granted - - - Cancelled (7,262,500 ) 0.04 0.40 0.06 Exercised - - - Expired (1,587,500 ) 0.11 2.00 1.29 Balance, June 30, 2021 5,277,738 $ 0.03 0.26 $ 0.15 Vested and exercisable, June 30, 2021 5,277,738 $ 0.03 0.26 $ 0.15 Unvested, June 30, 2021 - $ - $ -
SCHEDULE OF OUTSTANDING AND EXERCISABLE OPTIONS BY EXERCISE PRICE RANGE	The following table summarizes information concerning outstanding and exercisable options as of June 30, 2021: SCHEDULE OF OUTSTANDING AND EXERCISABLE OPTIONS BY EXERCISE PRICE RANGE 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 $ 0.03 0.26 5,277,738 1.83 $ 0.15 - - $ - $ 0.03 0.26 5,277,738 5.07 $ 0.10 - - $ -
SCHEDULE OF WARRANT ACTIVITY	The table below summarizes the Company’s warrants activities for the nine months ended June 30, 2021: SCHEDULE OF WARRANT ACTIVITY Number of Warrant Shares Exercise Price Range Per Share Weighted Average Exercise Price Balance, September 30, 2020 67,634,049 0.07 0.40 $ 0.16 Granted - - - Cancelled (16,093,018 ) 0.12 0.18 0.15 Exercised - - - Expired (16,828,957 ) 0.15 0.25 0.17 Balance, June 30, 2021 34,712,074 $ $ 0.07 0.40 $ 0.17 Vested and exercisable, June 30, 2021 34,712,074 $ $ 0.07 0.40 $ 0.17
SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS BY EXERCISE PRICE RANGE	The following table summarizes information concerning outstanding and exercisable warrants as of June 30, 2021: SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS BY EXERCISE PRICE RANGE 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 $ 0.12 0.20 31,082,075 2.03 $ 0.16 31,082,075 2.03 $ 0.16 0.21 0.40 3,629,999 0.48 0.31 3,629,999 0.48 0.31 $ 0.12 0.67 34,712,074 1.86 $ 0.17 34,712,074 1.86 $ 0.17

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
SCHEDULE OF ASSETS OF REPORTABLE SEGMENTS	The detailed segment information of the Company is as follows: SCHEDULE OF ASSETS OF REPORTABLE SEGMENTS Assets By Segment June 30, 2021 Corporate Medical Devices Authentication and Encryption Total ASSETS Current Assets Cash $ 900 $ 39,019 $ 1,880 $ 41,799 Accounts receivable - 37,500 - 37,500 Inventories - 129,130 - 129,130 Total current assets 900 205,649 1,880 208,429 TOTAL ASSETS $ 900 $ 205,649 $ 1,880 $ 208,429
SCHEDULE OF OPERATIONS OF REPORTABLE SEGMENTS	Operations by Segment for the Three Months Ended June 30, 2021 and 2020 SCHEDULE OF OPERATIONS OF REPORTABLE SEGMENTS For the Three Months Ended June 30, 2021 Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ 78,620 $ - $ 78,620 Cost of goods sold - 10,400 - 10,400 Gross profit - 68,220 - 68,220 Operating expenses 42,849 226,575 3,242 272,666 Loss from operations $ (42,849 ) $ (158,355 ) $ (3,242 ) $ (204,446 ) For the Three Months Ended June 30, 2020 WCUI PSI Stealthco Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ - $ - $ - Cost of goods sold - - - - Gross profit - - - - Operating expenses 620,650 208,047 (15,317 ) 813,380 Loss from operations $ (620,650 ) $ (208,047 ) $ 15,317 $ (813,380 ) Operations by Segment for the Nine Months Ended June 30, 2021 and 2020 For the Nine Months Ended June 30, 2021 Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ 220,769 $ - $ 220,769 Cost of goods sold - 149,450 - 149,450 Gross profit - 71,319 - 71,319 Operating expenses 138,619 791,589 13,217 943,425 Loss from operations $ (138,619 ) $ (720,270 ) $ (13,217 ) $ (872,106 ) For the Nine Months Ended June 30, 2020 WCUI PSI Stealthco Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ - $ 5,000 $ 5,000 Cost of goods sold - - - - Gross profit - - 5,000 5,000 Operating expenses 861,611 590,158 122,014 1,573,783 Loss from operations $ (861,611 ) $ (590,158 ) $ (117,014 ) $ (1,568,783 )

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		15 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2020	Mar. 31, 2021	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 240,676	$ 895,626	$ 966,487	$ 2,183,828	$ 895,626
Cash used in operations			760,521	730,995
Shareholders' deficit	3,047,268	$ 2,168,793	3,047,268	2,168,793	$ 2,168,793	$ 2,850,342	$ 2,229,545	$ 1,083,994	$ 1,683,393
Loans payable	1,045,250		1,045,250
Payroll taxes due	80,334		80,334				92,334
Cash on hand	$ 41,799		41,799				$ 51,320
Short-term lonas from officers			$ 751,000	$ 685,000

SCHEDULE OF COMPANY'S CONSOLIDA

SCHEDULE OF COMPANY'S CONSOLIDATED SUBSIDIARIES (Details)		9 Months Ended
		Jun. 30, 2021	Sep. 30, 2020
Psoria-Shield Inc. [Member]
Name of consolidated subsidiary or entity		Psoria-Shield Inc. (“PSI”)
State or other jurisdiction of incorporation or organization		The State of Florida
Month and Year of incorporation or formation		2009-06
Month and Year of acquisition/disposition		2012-08
Attributable interest	[1]	51.00%	51.00%
StealthCo, Inc. [Member]
Name of consolidated subsidiary or entity		StealthCo, Inc. (“StealthCo”)
State or other jurisdiction of incorporation or organization		The State of Illinois
Month and Year of incorporation or formation		2014-03
Attributable interest		100.00%	100.00%
Psoria Development Company LLC. [Member]
Name of consolidated subsidiary or entity		Psoria Development Company LLC. (“PDC”)
State or other jurisdiction of incorporation or organization		The State of Illinois
Month and Year of incorporation or formation		2015-01
Month and Year of acquisition/disposition		2018-11
Attributable interest		0.00%	0.00%
Neo Phototherapy LLC [Member]
Name of consolidated subsidiary or entity		NEO Phototherapy LLC (“NEO”)
State or other jurisdiction of incorporation or organization		The State of Illinois
Month and Year of incorporation or formation		2018-12
Attributable interest		0.00%	0.00%
Protec Scientific, Inc [Member]
Name of consolidated subsidiary or entity		Protec Scientific, Inc (“Protec”)
State or other jurisdiction of incorporation or organization		The State of New York
Month and Year of incorporation or formation		2020-04
Attributable interest		38.00%	38.00%
[1]	- Effective April 30, 2020, the Company’s 51 51

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - SCHEDULE OF COMPANY'S CONSOLIDATED SUBSIDIARIES (Details) (Parenthetical)		Jun. 30, 2021	Sep. 30, 2020
Neo Phototherapy LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Attributable interest		0.00%	0.00%
Psoria-Shield Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Attributable interest	[1]	51.00%	51.00%
April 30, 2020 [Member] | Neo Phototherapy LLC [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Attributable interest		51.00%	51.00%
April 30, 2020 [Member] | Psoria-Shield Inc. [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Attributable interest		51.00%	51.00%
[1]	- Effective April 30, 2020, the Company’s 51 51

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	May 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021	Sep. 30, 2020	Apr. 30, 2020	Sep. 30, 2019	Apr. 30, 2019	Dec. 31, 2018
Deferred revenue		$ 0		$ 0			$ 0
Operating loss		(204,446)	$ (813,380)	(872,106)	$ (1,568,783)
Non-controlling interest		(87,079)	$ (76,568)	(419,015)	$ (120,747)
Additional paid-in capital		25,198,355		25,198,355			25,053,616
Inventory reserves		100,000		$ 100,000
Protec Scientific, Inc [Member]
Acquisition description	In May 2020, the Company’s subsidiary, PSI, agreed to become a majority shareholder in Protec Scientific, Inc. (“Protec”), a company formed in April 2020. As of September 30, 2020, PSI had contributed $191,000 to Protec with the Company’s share being approximately 32%, based on its PSI ownership. The remaining 30% share is attributed to PSI’s minority shareholders. During the year ended September 30, 2020, Protec received an additional $120,000 from non-affiliated investors. The additional investments gave the non-controlling interests a 68% ownership interest in Protec. During the three and nine months ended June 30, 2021, Protec recorded a loss of $6,710 and $249,567, respectively, of which $4,589 and $170,654 was allocated to the non-controlling interests.
April 30, 2020 [Member]
Non-controlling interest, description				GEN2 shareholders exchanged their common shares in GEN2, and the individual exchanged his membership interests in NEO, for common shares representing 49% ownership in PSI. The Company retained its common shares in PSI, which provides the Company a 51% economic interest in the PSI. During three and nine months ended June 30, 2021, PSI recorded a loss of $168,350 and $506,860, respectively, relating to its operations, of which $82,491 and $248,361, respectively, was allocated to the non-controlling interest.
Operating loss		168,350		$ 506,860
Non-controlling interest		82,491		248,361
Payments to Acquire Investments				975,000
Investment Company, Distributable Earnings						$ 300,000
Individual Counterparty [Member]
Equity Method Investment, Ownership Percentage								10.00%
Protec Scientific, Inc [Member]
Operating loss		6,710		249,567
Additional paid-in capital							$ 120,000
Loss allocated to the non-controlling interests		$ 4,589		170,654
GEN2 [Member]
Equity Method Investment, Ownership Percentage										39.00%
Investments									$ 975,000
Corporate Joint Venture [Member]
Equity Method Investment, Ownership Percentage								51.00%
Psoria-Shield Inc. [Member]
Equity Method Investment, Ownership Percentage											50.50%
Payments for (Proceeds from) Investments				$ 750,000
Gen 2 Funding, Inc [Member]
Equity Method Investment, Ownership Percentage											36.00%
Stock Options [Member]
Antidilutive securities excluded from computation of earnings per share				5,277,738	13,765,238
Warrants [Member]
Antidilutive securities excluded from computation of earnings per share				34,712,074	67,634,049

LOANS PAYABLE FROM OFFICERS A_2

LOANS PAYABLE FROM OFFICERS AND SHAREHOLDERS (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Debt Disclosure [Abstract]
Loans payable to officers and shareholders	$ 1,916,250	$ 1,165,250
Proceeds from officers and shareholders	751,000
Loans payable from officers and shareholders, past due amount	$ 1,045,250

LEASE LIABILITIES (Details Narr

LEASE LIABILITIES (Details Narrative) - USD ($)	Jun. 29, 2020	Feb. 28, 2019	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Sep. 30, 2020
Lease term		24 months
Payment for lease liability		$ 1,850	$ 1,613	$ 6,961
Lease expiration date		January 2021
Right of use assets		$ 27,841				$ 6,961
Lease, discount rate		4.00%
Lease liability						6,961
Lease rent expense			1,794	7,142
Amortization of right of use asset			1,613	6,961	$ 15,584
Monthly lease payment				11,000
Lease obligation remaining			631,587	631,587
Lease abandonment liability			672,878	672,878		$ 672,878
Hanover Hoffman Estates LLC [Member]
Lease rent expense	$ 672,878
Lease abandonment liability			$ 672,878	$ 672,878

SUMMARY OF RESTRICTED COMMON ST

SUMMARY OF RESTRICTED COMMON STOCK (Details)	9 Months Ended
	Jun. 30, 2021USD ($)$ / sharesshares
Equity [Abstract]
Number of Restricted Shares Non-vested, Beginning balance | shares	10,275,000
Fair Value Non-vested, Beginning balance | $	$ 308,250
Weighted Average Grant Date Fair Value Non-vested, Beginning balance | $ / shares	$ 0.03
Number of Restricted Shares Non-vested, Granted | shares	3,750,000
Fair Value Non-vested, Granted | $	$ 187,500
Weighted Average Grant Date Fair Value Non-vested, Granted | $ / shares	$ 0.05
Number of Restricted Shares Non-vested, Vested | shares	(4,025,000)
Fair Value Non-vested, Vested | $	$ (127,000)
Weighted Average Grant Date Fair Value Non-vested, Vested | $ / shares	$ 0.03
Number of Restricted Shares Non-vested, Forfeited | shares
Fair Value Non-vested, Forfeited | $
Weighted Average Grant Date Fair Value Non-vested, Forfeited | $ / shares
Number of Restricted Shares Non-vested, Ending balance | shares	10,000,000
Fair Value Non-vested, Ending balance | $	$ 368,750
Weighted Average Grant Date Fair Value Non-vested, Ending balance | $ / shares	$ 0.03

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details)	9 Months Ended
	Jun. 30, 2021$ / sharesshares
Number of Option Shares Outstanding, Number, Beginning balance | shares	14,127,738
Weighted Average Exercise Price, Number, Beginning balance	$ 0.29
Number of Option Shares Outstanding, Granted | shares
Exercise Price Range Per Share, Granted
Weighted Average Exercise Price, Granted
Number of Option Shares Outstanding, Cancelled | shares	(7,262,500)
Weighted Average Exercise Price, Cancelled	$ 0.06
Number of Option Shares Outstanding, Exercised | shares
Exercise Price Range Per Share, Exercised
Weighted Average Exercise Price, Exercised
Number of Option Shares Outstanding, Expired | shares	(1,587,500)
Weighted Average Exercise Price, Expired	$ 1.29
Number of Option Shares Outstanding, Number, Ending balance | shares	5,277,738
Weighted Average Exercise Price, Number, Ending balance	$ 0.15
Number of Option Shares Outstanding, Vested and exercisable, Ending balance | shares	5,277,738
Weighted Average Exercise Price, Vested and exercisable, Ending balance	$ 0.15
Number of Option Shares Outstanding, Unvested, Ending balance | shares
Exercise Price Range Per Share, Unvested, Ending balance
Weighted Average Exercise Price, Unvested, Ending balance
Minimum [Member]
Exercise Price Range Per Share, Number, Beginning balance	0.03
Exercise Price Range Per Share, Cancelled	0.04
Exercise Price Range Per Share, Expired	0.11
Exercise Price Range Per Share, Number, Ending balance	0.03
Exercise Price Range Per Share, Vested and exercisable, Ending balance	0.03
Maximum [Member]
Exercise Price Range Per Share, Number, Beginning balance	2
Exercise Price Range Per Share, Cancelled	0.40
Exercise Price Range Per Share, Expired	2
Exercise Price Range Per Share, Number, Ending balance	0.26
Exercise Price Range Per Share, Vested and exercisable, Ending balance	$ 0.26

SCHEDULE OF OUTSTANDING AND EXE

SCHEDULE OF OUTSTANDING AND EXERCISABLE OPTIONS BY EXERCISE PRICE RANGE (Details) - $ / shares	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options, Outstanding, Number	5,277,738	14,127,738
Number of Options, Outstanding, Weighted Average Exercise Price	$ 0.15	$ 0.29
Exercise Price Range One [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Limit	0.03
Range of Exercise Prices, Upper Limit	$ 0.26
Number of Options, Outstanding, Number	5,277,738
Number of Options, Outstanding, Weighted Average Remaining Contractual Term	1 year 9 months 29 days
Number of Options, Outstanding, Weighted Average Exercise Price	$ 0.15
Number of Options, Exercisable, Number
Number of Options, Exercisable, Weighted Average Remaining Contractual Term
Number of Options, Exercisable, Weighted Average Exercise Price
Exercise Price Range Two [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, Lower Limit	0.03
Range of Exercise Prices, Upper Limit	$ 0.26
Number of Options, Outstanding, Number	5,277,738
Number of Options, Outstanding, Weighted Average Remaining Contractual Term	5 years 25 days
Number of Options, Outstanding, Weighted Average Exercise Price	$ 0.10
Number of Options, Exercisable, Number
Number of Options, Exercisable, Weighted Average Remaining Contractual Term
Number of Options, Exercisable, Weighted Average Exercise Price

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - Warrant [Member]	9 Months Ended
	Jun. 30, 2021$ / sharesshares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrant Shares Outstanding, Number, Beginning Balance | shares	67,634,049
Weighted Average Exercise Price, Number, Beginning balance	$ 0.16
Number of Warrant Shares Outstanding, Granted | shares
custom:ShareBasedCompensationArrangementByShareBasedPaymetAwardNonOptionGrantedInPeriodWeightedAverageExercisePrice
Number of Warrant Shares Outstanding, Cancelled | shares	(16,093,018)
Weighted Average Exercise Price, Cancelled	$ 0.15
Number of Warrant Shares Outstanding, Exercised | shares
Weighted Average Exercise Price, Exercised
Number of Warrant Shares Outstanding, Expired | shares	(16,828,957)
Weighted Average Exercise Price, Expired	$ 0.17
Number of Warrant Shares Outstanding, Number, Ending Balance | shares	34,712,074
Weighted Average Exercise Price, Number, Ending balance	$ 0.17
Number of Warrant Shares Outstanding, Vested and exercisable, Ending Balance | shares	34,712,074
Weighted Average Exercise Price, Vested and exercisable, Ending balance	$ 0.17
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted Average Exercise Price, Number, Beginning balance	0.07
Weighted Average Exercise Price, Cancelled	0.12
Weighted Average Exercise Price, Expired	0.15
Weighted Average Exercise Price, Number, Ending balance	0.07
Weighted Average Exercise Price, Vested and exercisable, Ending balance	0.07
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted Average Exercise Price, Number, Beginning balance	0.40
Weighted Average Exercise Price, Cancelled	0.18
Weighted Average Exercise Price, Expired	0.25
Weighted Average Exercise Price, Number, Ending balance	0.40
Weighted Average Exercise Price, Vested and exercisable, Ending balance	$ 0.40

SCHEDULE OF OUTSTANDING AND E_2

SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS BY EXERCISE PRICE RANGE (Details) - Warrant [Member] - $ / shares	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Range of Exercise Prices, Lower Limit	$ 0.12
Range of Exercise Prices, Upper Limit	$ 0.67
Number of Warrants, Outstanding, Number	34,712,074	67,634,049
Number of Warrants, Outstanding, Weighted Average Remaining Contractual Term	1 year 10 months 9 days
Number of Warrants, Outstanding, Weighted Average Exercise Price	$ 0.17
Number of Warrants, Exercisable, Number	34,712,074
Number of Warrants, Exercisable, Weighted Average Remaining Contractual Term	1 year 10 months 9 days
Number of Warrants, Exercisable, Weighted Average Exercise Price	$ 0.17
Exercise Price Range One [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Range of Exercise Prices, Lower Limit	0.12
Range of Exercise Prices, Upper Limit	$ 0.20
Number of Warrants, Outstanding, Number	31,082,075
Number of Warrants, Outstanding, Weighted Average Remaining Contractual Term	2 years 10 days
Number of Warrants, Outstanding, Weighted Average Exercise Price	$ 0.16
Number of Warrants, Exercisable, Number	31,082,075
Number of Warrants, Exercisable, Weighted Average Remaining Contractual Term	2 years 10 days
Number of Warrants, Exercisable, Weighted Average Exercise Price	$ 0.16
Exercise Price Range Two [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Range of Exercise Prices, Lower Limit	0.21
Range of Exercise Prices, Upper Limit	$ 0.40
Number of Warrants, Outstanding, Number	3,629,999
Number of Warrants, Outstanding, Weighted Average Remaining Contractual Term	5 months 23 days
Number of Warrants, Outstanding, Weighted Average Exercise Price	$ 0.31
Number of Warrants, Exercisable, Number	3,629,999
Number of Warrants, Exercisable, Weighted Average Remaining Contractual Term	5 months 23 days
Number of Warrants, Exercisable, Weighted Average Exercise Price	$ 0.31

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	Apr. 30, 2020	Sep. 30, 2021	Jun. 30, 2021	Jun. 30, 2021	Sep. 30, 2020	Jan. 02, 2018	Dec. 29, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of vested shares				312,500
Common stock, shares authorized			200,000,000	200,000,000	200,000,000
Number of cancellation of stock options to purchase			6,050,000
Stock options remaining available shares			5,277,738	5,277,738	14,127,738
Aggregate intrinsic value for warrant			$ 368,750	$ 368,750	$ 308,250
2010 Non-Qualified Stock Option Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized						30,000,000	7,500,000
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Forfeitures				16,093,018
Aggregate intrinsic value for warrant			$ 0	$ 0
Restricted Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of vested shares			937,500	3,712,500
Stock based compensation			$ 43,750	$ 127,000
Unvested compensation			$ 368,750	$ 368,750
Equity Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of vested shares			0	21,764
Stock based compensation			$ 0
Unvested compensation			0	$ 0
Aggregate intrinsic value			$ 625	$ 625
Equity Option [Member] | 2010 Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock options remaining available shares			24,722,262	24,722,262
Vest Monthly from April 2020 Through March 2021 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of vested shares	1,800,000
Vest Monthly from April 2020 Through March 2023 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of vested shares	11,250,000
Vest Over Time [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of vested shares	13,050,000
Board of Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock, shares	20,170,000		3,750,000
Number of vested shares	7,120,000
Number of cancellation of stock options to purchase			6,050,000
Board of Directors [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of cancellation of stock options to purchase			16,093,018
Officers and Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock, shares		41,353,731

SCHEDULE OF ASSETS OF REPORTABL

SCHEDULE OF ASSETS OF REPORTABLE SEGMENTS (Details) - USD ($)	Jun. 30, 2021	Sep. 30, 2020
Segment Reporting Information [Line Items]
Cash	$ 41,799	$ 51,320
Accounts receivable	37,500
Inventories	129,130	94,560
Total current assets	208,429	146,380
TOTAL ASSETS	208,429	$ 153,341
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Cash	900
Accounts receivable
Inventories
Total current assets	900
TOTAL ASSETS	900
Medical Devices [Member]
Segment Reporting Information [Line Items]
Cash	39,019
Accounts receivable	37,500
Inventories	129,130
Total current assets	205,649
TOTAL ASSETS	205,649
Authentication and Encryption [Member]
Segment Reporting Information [Line Items]
Cash	1,880
Accounts receivable
Inventories
Total current assets	1,880
TOTAL ASSETS	$ 1,880

SCHEDULE OF OPERATIONS OF REPOR

SCHEDULE OF OPERATIONS OF REPORTABLE SEGMENTS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Segment Reporting Information [Line Items]
Total Sales	$ 78,620		$ 220,769	$ 5,000
Cost of goods sold	10,400		149,450
Gross profit	68,220		71,319	5,000
Operating expenses	272,666	813,380	943,425	1,573,783
Loss from operations	(204,446)	(813,380)	(872,106)	(1,568,783)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Total Sales
Cost of goods sold
Gross profit
Operating expenses	42,849	620,650	138,619	861,611
Loss from operations	(42,849)	(620,650)	(138,619)	(861,611)
Medical Devices [Member]
Segment Reporting Information [Line Items]
Total Sales	78,620		220,769
Cost of goods sold	10,400		149,450
Gross profit	68,220		71,319
Operating expenses	226,575	208,047	791,589	590,158
Loss from operations	(158,355)	(208,047)	(720,270)	(590,158)
Authentication and Encryption [Member]
Segment Reporting Information [Line Items]
Total Sales				5,000
Cost of goods sold
Gross profit				5,000
Operating expenses	3,242	(15,317)	13,217	122,014
Loss from operations	$ (3,242)	$ 15,317	$ (13,217)	$ (117,014)

LEGAL MATTERS (Details Narrativ

LEGAL MATTERS (Details Narrative)	9 Months Ended
	Jun. 30, 2021USD ($)
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
[custom:InterestRateOfLitigationSettlement]	4.00%
Ex - Employee [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Loss Contingency, Damages Sought, Value	$ 21,600
[custom:WagesIncreaseRate]	2.00%
Former CEO [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Loss Contingency, Damages Sought, Value	$ 179,548
[custom:WagesIncreaseRate]	2.00%
[custom:ClaimAllegesUnpaidWages]	$ 158,715
[custom:UnpaidVacationAmount]	$ 20,833

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Officers and Shareholders [Member]	3 Months Ended
	Sep. 30, 2021USD ($)
Subsequent Event [Line Items]
Debt Instrument, Face Amount	$ 154,950
Debt Instrument, Description	All of the loans are unsecured, have an interest rate of eight percent and are due one year from the date of issuance.