Wellness Center USA (WCUI) 10-Q 31 Mar 22 2022 Q1 Quarterly report Financial data

Cover

Cover	3 Months Ended
	Dec. 31, 2021shares
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
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
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	125,177,077

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Dec. 31, 2021	Sep. 30, 2021
Current Assets
Cash	$ 15,960	$ 32,079
Accounts receivable	956
Inventories, net	24,000	50,000
Total Current Assets	40,916	82,079
TOTAL ASSETS	40,916	82,079
Current Liabilities
Accounts payable and accrued expenses	682,708	624,337
Payroll taxes payable, past due	71,334	75,834
Lease abandonment liability	672,878	672,878
Loans payable from officers and shareholders, including $1,451,250 past due at December 31, 2021 - net of debt discount of $11,447 and $15,822, respectively	2,111,753	2,055,378
Total Current Liabilities	3,538,673	3,428,427
Shareholders’ Deficit
Common stock, par value $0.001, 200,000,000 shares authorized; 125,127,077 and 123,877,077 shares issued and outstanding, respectively	125,127	123,877
Additional paid-in capital	25,300,505	25,258,005
Accumulated deficit	(28,521,841)	(28,389,628)
Total Wellness Center USA shareholders’ deficit	(3,096,209)	(3,007,746)
Non-controlling interest	(401,548)	(338,602)
Total Shareholder’s deficit	(3,497,757)	(3,346,348)
TOTAL LIABILITIES AND SHAREHOLDERS’ DEFICIT	$ 40,916	$ 82,079

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)	Dec. 31, 2021	Sep. 30, 2021
Statement of Financial Position [Abstract]
Loans payable from officers and shareholders, past due amount	$ 1,451,250	$ 1,165,250
Debt discount	$ 11,447	$ 15,822
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares, issued	125,127,077	123,877,077
Common stock, shares, outstanding	125,127,077	123,877,077

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Trade sales	$ 164,552	$ 90,499
Cost of goods sold	26,000	80,100
Gross profit	138,552	10,399
Operating expenses	287,749	308,541
Loss from operations	(149,197)	(298,142)
Other expenses:
Interest expense	(41,587)	(26,158)
Amortization of debt discount	(4,375)
Total other expenses	(45,962)	(26,158)
NET LOSS	(195,159)	(324,300)
Net loss attributable to non-controlling interest	62,946	143,602
NET LOSS ATTRIBUTABLE TO WELLNESS CENTER USA, INC.	$ (132,213)	$ (180,698)
BASIC AND DILUTED LOSS PER SHARE	$ 0	$ 0
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING BASIC AND DILUTED	124,502,077	118,960,909

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders' Deficit (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total W C U I Deficit [Member]	Noncontrolling Interest [Member]	Total
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		10,882		10,882		10,882
Fair value of common stock issued for services to officers and directors	$ 1,387	40,238		41,625		41,625
Fair value of common stock issued for services to officers and directors, shares	1,387,500
Net loss			(180,698)	(180,698)	(143,602)	(324,300)
Ending balance, value at Dec. 31, 2020	$ 119,639	25,104,736	(27,764,061)	(2,539,686)	38,348	(2,501,338)
Balance, shares at Dec. 31, 2020	119,639,577
Beginning balance, value at Sep. 30, 2021	$ 123,877	25,258,005	(28,389,628)	(3,007,746)	(338,602)	(3,346,348)
Balance, shares at Sep. 30, 2021	123,877,077
Fair value of common stock issued for services to officers and directors	$ 1,250	42,500		43,750		43,750
Fair value of common stock issued for services to officers and directors, shares	1,250,000
Net loss			(132,213)	(132,213)	(62,946)	(195,159)
Ending balance, value at Dec. 31, 2021	$ 125,127	$ 25,300,505	$ (28,521,841)	$ (3,096,209)	$ (401,548)	$ (3,497,757)
Balance, shares at Dec. 31, 2021	125,127,077

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2021
Cash Flows from Operating Activities
Net loss	$ (195,159)	$ (324,300)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of right-of-use asset		5,348
Amortization of debt discount	4,375		$ 1,678
Provision for excess and slow moving inventories		50,000
Fair value of common shares issued for services	43,750	41,625
Fair value of stock options issued for services		10,882
(Increase) Decrease in:
Accounts receivable	(956)	(23,989)
Inventories	26,000	(89,962)
(Decrease) Increase in:
Accounts payable and accrued expenses	58,371	72,447
Payroll taxes payable	(4,500)	(4,500)
Lease liability		(5,348)
Net cash used in operating activities	(68,119)	(267,797)
Cash Flows from Financing Activities
Proceeds from loans payable from officers and shareholders	52,000	295,000
Net cash provided by financing activities	52,000	295,000
Net increase (decrease) in cash	(16,119)	27,203
Cash beginning of period	32,079	51,320	51,320
Cash end of period	15,960	78,523	$ 32,079
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

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Dec. 31, 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 Ultraviolet (“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 three months ended December 31, 2021 are not necessarily indicative of the results that may be expected for the year ending September 30, 2022. COVID-19 Considerations During the three months ended December 31, 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 customers 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 December 31, 2021, the COVID-19 pandemic has not negatively impacted the Company’s liquidity position as of such date. Through December 31, 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 three months ended December 31, 2021, the Company incurred a net loss of $ 195,159 68,119 3,497,757 1,451,250 71,334 At December 31, 2021, the Company had cash on hand in the amount of $ 15,960 52,000 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	3 Months Ended
	Dec. 31, 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 wholly owned 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 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 December 31, 2021 Psoria-Shield Inc. (“PSI”) The State of Florida June 2009 August 2012 51 % StealthCo, Inc. (“StealthCo”) The State of Illinois March 2014 100 % Protec Scientific, Inc (“Protec”) The State of New York April 2020 32 % All intercompany transactions are eliminated upon Consolidation. The non-controlling interests of our subsidiaries where we have operational control have been segregated on the accompanying financial statements. 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 three months ended December 31, 2021 and 2020, the basic and diluted shares outstanding were the same, as potentially dilutive shares were considered anti-dilutive. At December 31, 2021 and 2020, the dilutive impact of outstanding stock options of 4,777,738 12,665,238 31,454,297 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 The Company sells its products through two main sales channels: 1) directly to customers who use its products (the “Direct Channel”) and 2) to distribution partners who resell its products (the “Indirect Channel”). Under the Direct Channel, the Company sells its products to and receives payment directly from customers who purchase its products. Under the Indirect Channel, the Company has entered into distribution agreements that allow the distributors to sell its products and fulfill performance obligations under the agreements. During the three months ended December 31, 2021 and 2020, all of the Company’s products were sold through its Direct Channel. 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 the Company has significant performance obligations for services still to be completed. The Company recognizes 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 Inventories Inventories are stated at the lower of cost or net realizable value. Cost is computed on a first-in, first-out basis. At December 31, 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 December 31, 2021 and September 30, 2021, the Company recorded a reserve of $ 173,930 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. Recent 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 October 1, 2023. 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	3 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
LOANS PAYABLE FROM OFFICERS AND SHAREHOLDERS	NOTE 3 – LOANS PAYABLE FROM OFFICERS AND SHAREHOLDERS As of September 30, 2021, loans payable to officers and shareholders of $ 2,055,378 1,165,250 52,000 As of December 31, 2021, loans payable to officers and shareholders of $ 2,111,753 1,451,250 During the year ended September 30, 2021, in connection with a loan in the amount of $ 25,000 350,000 17,500 1,678 15,822 4,375 11,447

LEASE LIABILITIES

LEASE LIABILITIES	3 Months Ended
	Dec. 31, 2021
Lease Liabilities
LEASE LIABILITIES	NOTE 4 – LEASE LIABILITIES Lease settlement 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, the Company received notice that Hanover Hoffman Estates, LLC (“HHE”), filed case number 2020L006092 in the Circuit Court of Cook County alleging a failure to pay Base Rent and abandonment of certain office space in Hoffman Estates, Illinois subject to a Commercial Lease dated May 26, 2016 (the “HHE Litigation”). HHE sought at least $ 672,878 On October 6, 2021, HHE and the Company settled the HHE Litigation pursuant to an agreement providing, among other things, that the Company agree to the entry of a final judgment order on the complaint in the amount of $ 725,795 657,194 350,000 5 An initial payment of $ 125,000 725,795 125,000 225,000 15,000 15,000 45,000 75,000 75,000 As of December 31, 2021, the Company has recorded a lease settlement liability of $ 672,878 350,000

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	3 Months Ended
	Dec. 31, 2021
Equity [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 5 – SHAREHOLDERS’ EQUITY Restricted Stock Grants to Officers and Directors The following table summarizes restricted common stock activity: SUMMARY OF RESTRICTED COMMON STOCK Number of Restricted Shares Fair Value Weighted Average Grant Date Fair Value Non-vested, September 30, 2021 8,750,000 $ 325,000 $ 0.03 Granted - - - Vested (1,250,000 ) (43,750 ) 0.04 Forfeited - - - Non-vested, December 31, 2021 7,500,000 $ 281,250 $ 0.04 During the three months ended December 31, 2021, the Company recorded $ 43,750 281,250 In addition to the above grants, during the year ended September 30, 2021, the Company’s Board of Directors approved the issuance of a combined total of 41,353,731 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 three months ended December 31, 2021: SCHEDULE OF STOCK OPTION ACTIVITY Number of Option Shares Exercise Price Range Per Share Weighted Average Exercise Price Balance, September 30, 2021 5,277,738 $ 0.03 0.26 $ 0.15 Granted - - - Cancelled - - - Exercised - - - Expired (500,000 ) 0.12 0.12 Balance, December 31, 2021 4,777,738 $ 0.03 0.26 $ 0.15 Vested and exercisable, December 31, 2021 4,777,738 $ 0.03 0.26 $ 0.15 Unvested, December 31, 2021 - $ - $ - The following table summarizes information concerning outstanding and exercisable options as of December 31, 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 4,777,738 1.48 $ 0.15 4,777,738 1.48 $ 0.15 $ 0.03 0.26 4,777,738 1.48 $ 0.15 4,777,738 1.48 $ 0.15 During the three months ended December 31, 2021, no no As of December 31, 2021, there were 25,222,262 Stock Warrants The table below summarizes the Company’s warrants activities for the three months ended December 31, 2021: SCHEDULE OF WARRANT ACTIVITY Number of Warrant Shares Exercise Price Range Per Share Weighted Average Exercise Price Balance, September 30, 2021 32,032,075 $ 0.07 0.40 $ 0.16 Granted - - - Cancelled - - - Exercised - - - Expired (577,778 ) 0.15 0.15 Balance, December 31, 2021 31,454,297 $ 0.07 0.40 $ 0.16 Vested and exercisable, December 31, 2021 31,454,297 $ 0.07 0.40 $ 0.16 The following table summarizes information concerning outstanding and exercisable warrants as of December 31, 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 $ 0.07 0.20 30,504,297 1.55 $ 0.16 30,504,297 1.55 $ 0.16 0.21 0.40 950,000 1.21 0.33 950,000 1.21 0.33 $ 0.07 0.40 31,454,297 1.54 $ 0.16 31,454,297 1.54 $ 0.16 There was no

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Dec. 31, 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 December 31, 2021 Corporate Medical Devices Authentication and Encryption Total ASSETS Current Assets Cash $ 1,571 $ 12,086 $ 2,303 $ 15,960 Accounts receivable - 956 - 956 Inventories - 24,000 - 24,000 Total current assets 1,571 37,042 2,303 40,916 TOTAL ASSETS $ 1,571 $ 37,042 $ 2,303 $ 40,916 Operations by Segment for the Three Months Ended December 31, 2021 and 2020 SCHEDULE OF OPERATIONS OF REPORTABLE SEGMENTS For the Three Months Ended December 31, 2021 Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ 164,552 $ - $ 164,552 Cost of goods sold - 26,000 - 26,000 Gross profit - 138,552 - 138,552 Operating expenses 39,990 244,964 2,795 287,749 Loss from operations $ (39,990 ) $ (106,412 ) $ (2,795 ) $ (149,197 ) For the Three Months Ended December 31, 2020 Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ 90,499 $ - $ 90,499 Cost of goods sold - 80,100 - 80,100 Gross profit - 10,399 - 10,399 Operating expenses 49,109 256,471 2,961 308,541 Loss from operations $ (49,109 ) $ (246,072 ) $ (2,961 ) $ (298,142 )

LEGAL MATTERS

LEGAL MATTERS	3 Months Ended
	Dec. 31, 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, 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. The Company continues efforts to preserve revenue and reduce operating expenses through actions including, but not limited to, facilities consolidation and staff reductions, which it hopes 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 the claim 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 20,833 179,548 2 As discussed in Note 5, on or about June 29, 2020, HHE filed case number 2020L006092 in the Circuit Court of Cook County alleging failure to pay Base Rent and abandonment of certain office space in Hoffman Estates, Illinois subject to a Commercial Lease dated May 26, 2016 (the “HHE litigation”). HHE sought at least $ 672,888 125,000 On or about January 8, 2021, Periklis Papadopoulus, a former Director who was named as an additional Defendant in the HHE litigation, filed a counterclaim against the Company seeking indemnification for attorneys’ fees he incurred in obtaining his dismissal from the HHE litigation. Subsequent to September 30, 2021, the Company settled the counterclaim by agreeing to pay $ 41,914 15,000 1,791 37,000 39,000 41,914 15,000

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8 – SUBSEQUENT EVENTS Subsequent to December 31, 2021, the Company borrowed $ 254,000 On October 6, 2021, the Company and a former landlord (“HHE”) agreed to a settlement agreement providing, among other things, that HHE will provide the Company a satisfaction of the judgment upon the payment by the Company of $ 350,000 125,000 125,000 In February 2022, the Company entered into a loan agreement with the U.S Small Business Association (SBA) in the amount of $ 304,700 3.75 1,569

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Consolidation	Basis of Consolidation The consolidated financial statements include the Company’s wholly owned 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 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 December 31, 2021 Psoria-Shield Inc. (“PSI”) The State of Florida June 2009 August 2012 51 % StealthCo, Inc. (“StealthCo”) The State of Illinois March 2014 100 % Protec Scientific, Inc (“Protec”) The State of New York April 2020 32 % All intercompany transactions are eliminated upon Consolidation. The non-controlling interests of our subsidiaries where we have operational control have been segregated on the accompanying financial statements.
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 three months ended December 31, 2021 and 2020, the basic and diluted shares outstanding were the same, as potentially dilutive shares were considered anti-dilutive. At December 31, 2021 and 2020, the dilutive impact of outstanding stock options of 4,777,738 12,665,238 31,454,297 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 The Company sells its products through two main sales channels: 1) directly to customers who use its products (the “Direct Channel”) and 2) to distribution partners who resell its products (the “Indirect Channel”). Under the Direct Channel, the Company sells its products to and receives payment directly from customers who purchase its products. Under the Indirect Channel, the Company has entered into distribution agreements that allow the distributors to sell its products and fulfill performance obligations under the agreements. During the three months ended December 31, 2021 and 2020, all of the Company’s products were sold through its Direct Channel. 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 the Company has significant performance obligations for services still to be completed. The Company recognizes 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
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 December 31, 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 December 31, 2021 and September 30, 2021, the Company recorded a reserve of $ 173,930
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.
Recent Accounting Pronouncements	Recent 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 October 1, 2023. 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)	3 Months Ended
	Dec. 31, 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 December 31, 2021 Psoria-Shield Inc. (“PSI”) The State of Florida June 2009 August 2012 51 % StealthCo, Inc. (“StealthCo”) The State of Illinois March 2014 100 % Protec Scientific, Inc (“Protec”) The State of New York April 2020 32 %

SHAREHOLDERS_ EQUITY (Tables)

SHAREHOLDERS’ EQUITY (Tables)	3 Months Ended
	Dec. 31, 2021
Equity [Abstract]
SUMMARY OF RESTRICTED COMMON STOCK	The following table summarizes restricted common stock activity: SUMMARY OF RESTRICTED COMMON STOCK Number of Restricted Shares Fair Value Weighted Average Grant Date Fair Value Non-vested, September 30, 2021 8,750,000 $ 325,000 $ 0.03 Granted - - - Vested (1,250,000 ) (43,750 ) 0.04 Forfeited - - - Non-vested, December 31, 2021 7,500,000 $ 281,250 $ 0.04
SCHEDULE OF STOCK OPTION ACTIVITY	The table below summarizes the Company’s stock option activities for the three months ended December 31, 2021: SCHEDULE OF STOCK OPTION ACTIVITY Number of Option Shares Exercise Price Range Per Share Weighted Average Exercise Price Balance, September 30, 2021 5,277,738 $ 0.03 0.26 $ 0.15 Granted - - - Cancelled - - - Exercised - - - Expired (500,000 ) 0.12 0.12 Balance, December 31, 2021 4,777,738 $ 0.03 0.26 $ 0.15 Vested and exercisable, December 31, 2021 4,777,738 $ 0.03 0.26 $ 0.15 Unvested, December 31, 2021 - $ - $ -
SCHEDULE OF OUTSTANDING AND EXERCISABLE OPTIONS BY EXERCISE PRICE RANGE	The following table summarizes information concerning outstanding and exercisable options as of December 31, 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 4,777,738 1.48 $ 0.15 4,777,738 1.48 $ 0.15 $ 0.03 0.26 4,777,738 1.48 $ 0.15 4,777,738 1.48 $ 0.15
SCHEDULE OF WARRANT ACTIVITY	The table below summarizes the Company’s warrants activities for the three months ended December 31, 2021: SCHEDULE OF WARRANT ACTIVITY Number of Warrant Shares Exercise Price Range Per Share Weighted Average Exercise Price Balance, September 30, 2021 32,032,075 $ 0.07 0.40 $ 0.16 Granted - - - Cancelled - - - Exercised - - - Expired (577,778 ) 0.15 0.15 Balance, December 31, 2021 31,454,297 $ 0.07 0.40 $ 0.16 Vested and exercisable, December 31, 2021 31,454,297 $ 0.07 0.40 $ 0.16
SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS BY EXERCISE PRICE RANGE	The following table summarizes information concerning outstanding and exercisable warrants as of December 31, 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 $ 0.07 0.20 30,504,297 1.55 $ 0.16 30,504,297 1.55 $ 0.16 0.21 0.40 950,000 1.21 0.33 950,000 1.21 0.33 $ 0.07 0.40 31,454,297 1.54 $ 0.16 31,454,297 1.54 $ 0.16

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Dec. 31, 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 December 31, 2021 Corporate Medical Devices Authentication and Encryption Total ASSETS Current Assets Cash $ 1,571 $ 12,086 $ 2,303 $ 15,960 Accounts receivable - 956 - 956 Inventories - 24,000 - 24,000 Total current assets 1,571 37,042 2,303 40,916 TOTAL ASSETS $ 1,571 $ 37,042 $ 2,303 $ 40,916
SCHEDULE OF OPERATIONS OF REPORTABLE SEGMENTS	SCHEDULE OF OPERATIONS OF REPORTABLE SEGMENTS For the Three Months Ended December 31, 2021 Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ 164,552 $ - $ 164,552 Cost of goods sold - 26,000 - 26,000 Gross profit - 138,552 - 138,552 Operating expenses 39,990 244,964 2,795 287,749 Loss from operations $ (39,990 ) $ (106,412 ) $ (2,795 ) $ (149,197 ) For the Three Months Ended December 31, 2020 Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ 90,499 $ - $ 90,499 Cost of goods sold - 80,100 - 80,100 Gross profit - 10,399 - 10,399 Operating expenses 49,109 256,471 2,961 308,541 Loss from operations $ (49,109 ) $ (246,072 ) $ (2,961 ) $ (298,142 )

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2021	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 195,159	$ 324,300
Cash used in operations	68,119	267,797
Shareholders' deficit	3,497,757	2,501,338	$ 3,346,348	$ 2,229,545
Loans payable	1,451,250
Payroll taxes due	71,334		75,834
Cash on hand	15,960		$ 32,079
Short-term lonas from officers	$ 52,000	$ 295,000

SCHEDULE OF COMPANY'S CONSOLIDA

SCHEDULE OF COMPANY'S CONSOLIDATED SUBSIDIARIES (Details)	3 Months Ended
	Dec. 31, 2021
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	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%
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	32.00%

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Deferred revenue	$ 0	$ 0
Inventory reserves	$ 173,930
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	4,777,738	12,665,238
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	31,454,297	67,634,049

LOANS PAYABLE FROM OFFICERS A_2

LOANS PAYABLE FROM OFFICERS AND SHAREHOLDERS (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2021
Loans payable from officers and shareholders	$ 2,111,753		$ 2,055,378
Loans payable from officers and shareholders, past due amount	1,451,250		1,165,250
Debt instrument converted amount			$ 25,000
Debt instrument converted shares			350,000
Fair value of options granted			$ 17,500
Amortization of debt discount	4,375		1,678
Loans payable debt discount	11,447		$ 15,822
Psoria-Shield Inc. [Member]
Loans payable from officers and shareholders	$ 52,000

LEASE LIABILITIES (Details Narr

LEASE LIABILITIES (Details Narrative) - USD ($)	Feb. 10, 2022	Jan. 20, 2022	Oct. 06, 2021	Jan. 08, 2021	Jun. 29, 2020	Dec. 31, 2021
Base rent						$ 11,000
Lease obligation remaining						631,587
Settlement Amount						672,878
Payments for legal settlements				$ 41,914
Pending Litigation [Member]
Settlement Amount						350,000
Hanover Hoffman Estates LLC [Member]
Base rent					$ 672,888	$ 672,878
Loss contingency value			$ 725,795
Loss contingency damages awarded aalue			657,194
Litigation reserve			$ 350,000
Litigation settlement interest rate			5.00%
Payments for legal settlements			$ 350,000
Hanover Hoffman Estates LLC [Member] | January 1, 2023 [Member]
Litigation reserve			15,000
Hanover Hoffman Estates LLC [Member] | Subsequent Event [Member]
Final judgement amount		$ 725,795
Payments for legal settlements	$ 125,000
Hanover Hoffman Estates LLC [Member] | January 1, 2022 [Member]
Settlement Amount			125,000
Hanover Hoffman Estates LLC [Member] | Five Year Period [Member]
Litigation reserve			225,000
Hanover Hoffman Estates LLC [Member] | January 1, 2024 [Member]
Litigation reserve			15,000
Hanover Hoffman Estates LLC [Member] | January 1, 2025 [Member]
Litigation reserve			45,000
Hanover Hoffman Estates LLC [Member] | January 1, 2026 [Member]
Litigation reserve			75,000
Hanover Hoffman Estates LLC [Member] | January 1, 2027 [Member]
Litigation reserve			$ 75,000

SUMMARY OF RESTRICTED COMMON ST

SUMMARY OF RESTRICTED COMMON STOCK (Details)	3 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
Equity [Abstract]
Number of Restricted Shares Non-vested, Beginning balance | shares	8,750,000
Fair Value Non-vested, Beginning balance | $	$ 325,000
Weighted Average Grant Date Fair Value Non-vested, Beginning balance | $ / shares	$ 0.03
Number of Restricted Shares Non-vested, Granted | shares
Fair Value Non-vested, Granted | $
Weighted Average Grant Date Fair Value Non-vested, Granted | $ / shares
Number of Restricted Shares Non-vested, Vested | shares	(1,250,000)
Fair Value Non-vested, Vested | $	$ (43,750)
Weighted Average Grant Date Fair Value Non-vested, Vested | $ / shares	$ 0.04
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	7,500,000
Fair Value Non-vested, Ending balance | $	$ 281,250
Weighted Average Grant Date Fair Value Non-vested, Ending balance | $ / shares	$ 0.04

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details)	3 Months Ended
	Dec. 31, 2021$ / sharesshares
Number of Option Shares Outstanding, Number, Beginning balance | shares	5,277,738
Weighted Average Exercise Price, Number Beginning balance	$ 0.15
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
Exercise Price Range Per Share, Cancelled
Weighted Average Exercise Price, Cancelled
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	(500,000)
Exercise Price Range Per Share, Expired	$ 0.12
Weighted Average Exercise Price, Expired	$ 0.12
Number of Option Shares Outstanding, Number, ending balance | shares	4,777,738
Weighted Average Exercise Price, Number Ending balance	$ 0.15
Number of Option Shares Outstanding, Vested and exercisable, Ending balance | shares	4,777,738
Weighted Average Exercise Price, Vested and exercisable, Ending balance	$ 0.15
Number of Option Shares Outstanding, Unvested, Ending balance | shares
Weighted Average Exercise Price, 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, 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	0.26
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	3 Months Ended
	Dec. 31, 2021	Sep. 30, 2021
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of Options, Outstanding, Number	4,777,738	5,277,738
Number of Options, Outstanding, Weighted Average Exercise Price	$ 0.15	$ 0.15
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	4,777,738
Number of Options, Outstanding, Weighted Average Remaining Contractual Term	1 year 5 months 23 days
Number of Options, Outstanding, Weighted Average Exercise Price	$ 0.15
Number of Options, Exercisable, Number	4,777,738
Number of Options, Exercisable, Weighted Average Exercise Price	$ 0.15
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	4,777,738
Number of Options, Outstanding, Weighted Average Remaining Contractual Term	1 year 5 months 23 days
Number of Options, Outstanding, Weighted Average Exercise Price	$ 0.15
Number of Options, Exercisable, Number	4,777,738
Number of Options, Exercisable, Weighted Average Remaining Contractual Term	1 year 5 months 23 days
Number of Options, Exercisable, Weighted Average Exercise Price	$ 0.15

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details)	3 Months Ended
	Dec. 31, 2021$ / sharesshares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Option Shares Outstanding, Number, Ending balance | shares	31,454,297
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrant Shares Outstanding, Number, Beginning balance | shares	32,032,075
Weighted Average Exercise Price, Number, Beginning balance	$ 0.16
Number of Warrant Shares Outstanding, Granted | shares
Weighted Average Exercise Price, Number, Granted
Weighted Average Exercise Price, Granted
Number of Warrant Shares Outstanding, Cancelled | shares
Weighted Average Exercise Price, Cancelled
Weighted Average Exercise Price, Cancelled
Number of Warrant Shares Outstanding, Exercised | shares
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Exercised
Number of Warrant Shares Outstanding, Expired | shares	(577,778)
Weighted Average Exercise Price, Expired	$ 0.15
Weighted Average Exercise Price, Expired	$ 0.15
Number of Option Shares Outstanding, Number, Ending balance | shares	31,454,297
Weighted Average Exercise Price, Number, Beginning balance	$ 0.16
Number of Warrant Shares Outstanding, Vested and exercisable, Ending Balance | shares	31,454,297
Weighted Average Exercise Price, Vested and exercisable, Ending balance	$ 0.16
Warrant [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted Average Exercise Price, Number, Beginning balance	0.07
Exercise Price Range Per Share, Number, Beginning balance	0.07
Weighted Average Exercise Price, Vested and exercisable, Ending balance	0.07
Warrant [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted Average Exercise Price, Number, Beginning balance	0.40
Exercise Price Range Per Share, Number, Beginning 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) - $ / shares	3 Months Ended
	Dec. 31, 2021	Sep. 30, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of Warrants, Outstanding, Number	31,454,297
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Range of Exercise Prices, Lower Limit	$ 0.07
Range of Exercise Prices, Upper Limit	$ 0.40
Number of Warrants, Outstanding, Number	31,454,297	32,032,075
Number of Warrants, Outstanding, Weighted Average Remaining Contractual Term	1 year 6 months 14 days
Number of Warrants, Outstanding, Weighted Average Exercise Price	$ 0.16
Number of Warrants, Exercisable, Number	31,454,297
Number of Warrants, Exercisable, Weighted Average Remaining Contractual Term	1 year 6 months 14 days
Number of Warrants, Exercisable, Weighted Average Exercise Price	$ 0.16
Exercise Price Range One [Member] | Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Range of Exercise Prices, Lower Limit	0.07
Range of Exercise Prices, Upper Limit	$ 0.20
Number of Warrants, Outstanding, Number	30,504,297
Number of Warrants, Outstanding, Weighted Average Remaining Contractual Term	1 year 6 months 18 days
Number of Warrants, Outstanding, Weighted Average Exercise Price	$ 0.16
Number of Warrants, Exercisable, Number	30,504,297
Number of Warrants, Exercisable, Weighted Average Remaining Contractual Term	1 year 6 months 18 days
Number of Warrants, Exercisable, Weighted Average Exercise Price	$ 0.16
Exercise Price Range Two [Member] | Warrant [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	950,000
Number of Warrants, Outstanding, Weighted Average Remaining Contractual Term	1 year 2 months 15 days
Number of Warrants, Outstanding, Weighted Average Exercise Price	$ 0.33
Number of Warrants, Exercisable, Number	950,000
Number of Warrants, Exercisable, Weighted Average Remaining Contractual Term	1 year 2 months 15 days
Number of Warrants, Exercisable, Weighted Average Exercise Price	$ 0.33

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jan. 01, 2018	Dec. 31, 2017	Dec. 22, 2010
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized	200,000,000	200,000,000
Stock options remaining available shares	4,777,738	5,277,738
Aggregate intrinsic value for warrant	$ 281,250	$ 325,000
Warrant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Aggregate intrinsic value for warrant	$ 0
2010 Non-Qualified Stock Option Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized			30,000,000	7,500,000	7,500,000
Officers and Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock, shares	41,353,731
Restricted Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock based compensation	$ 43,750
Unvested compensation	281,250
Equity Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock based compensation	0
Unvested compensation	$ 0
Equity Option [Member] | Two Thousand Ten Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock options remaining available shares	25,222,262

SCHEDULE OF ASSETS OF REPORTABL

SCHEDULE OF ASSETS OF REPORTABLE SEGMENTS (Details) - USD ($)	Dec. 31, 2021	Sep. 30, 2021
Segment Reporting Information [Line Items]
Cash	$ 15,960	$ 32,079
Accounts receivable	956
Inventories	24,000	50,000
Total current assets	40,916	82,079
TOTAL ASSETS	40,916	$ 82,079
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Cash	1,571
Accounts receivable
Inventories
Total current assets	1,571
TOTAL ASSETS	1,571
Medical Devices [Member]
Segment Reporting Information [Line Items]
Cash	12,086
Accounts receivable	956
Inventories	24,000
Total current assets	37,042
TOTAL ASSETS	37,042
Authentication and Encryption [Member]
Segment Reporting Information [Line Items]
Cash	2,303
Accounts receivable
Inventories
Total current assets	2,303
TOTAL ASSETS	$ 2,303

SCHEDULE OF OPERATIONS OF REPOR

SCHEDULE OF OPERATIONS OF REPORTABLE SEGMENTS (Details) - USD ($)	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Trade Sales	$ 164,552	$ 90,499
Cost of goods sold	26,000	80,100
Gross profit	138,552	10,399
Operating expenses	287,749	308,541
Loss from operations	(149,197)	(298,142)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Trade Sales
Cost of goods sold
Gross profit
Operating expenses	39,990	49,109
Loss from operations	(39,990)	(49,109)
Medical Devices [Member]
Segment Reporting Information [Line Items]
Trade Sales	164,552	90,499
Cost of goods sold	26,000	80,100
Gross profit	138,552	10,399
Operating expenses	244,964	256,471
Loss from operations	(106,412)	(246,072)
Authentication and Encryption [Member]
Segment Reporting Information [Line Items]
Trade Sales
Cost of goods sold
Gross profit
Operating expenses	2,795	2,961
Loss from operations	$ (2,795)	$ (2,961)

LEGAL MATTERS (Details Narrativ

LEGAL MATTERS (Details Narrative) - USD ($)	Feb. 10, 2022	Jan. 20, 2022	Oct. 06, 2021	Jan. 08, 2021	Jun. 29, 2020	Feb. 28, 2022	Mar. 30, 2022	Dec. 31, 2021
Base rent								$ 11,000
Secure payments payable				$ 41,914
Prior To April One Two Thousand And Twenty Two [Member]
Settlement amount paid				37,000
Before July One Two Thousand And Twenty Two [Member]
Settlement amount paid				39,000
Subsequent Event [Member]
Term payments						$ 1,569
Hanover Hoffman Estates LLC [Member]
Loss contingency value			$ 725,795
Base rent					$ 672,888			672,878
Secure payments payable			$ 350,000
Hanover Hoffman Estates LLC [Member] | Subsequent Event [Member]
Loss contingency damages paid value	$ 125,000
Settlement amount paid		$ 725,795
Secure payments payable	$ 125,000
Periklis Papadopoulus HHE Litigation [Member]
Settlement interest payable				41,914
Litigation settlement payable				15,000			$ 15,000
Term payments				$ 1,791
Former CEO [Member]
Unpaid wages								158,715
Unpaid vacation								20,833
Loss contingency value								$ 179,548
Ex - Employee [Member]
Wages rate								2.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Feb. 10, 2022	Oct. 06, 2021	Jan. 08, 2021	Feb. 28, 2022	Mar. 30, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Payment for legal settlement			$ 41,914
Settlement Liabilities, Current						$ 672,878
Hanover Hoffman Estates LLC [Member]
Subsequent Event [Line Items]
Payment for legal settlement		$ 350,000
Hanover Hoffman Estates LLC [Member] | January 1, 2022 [Member]
Subsequent Event [Line Items]
Settlement Liabilities, Current		$ 125,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Borrowings from related party					$ 254,000
Debt instrument face amount				$ 304,700
Interest rate				3.75%
DebtInstrument periodic payment				$ 1,569
Subsequent Event [Member] | Hanover Hoffman Estates LLC [Member]
Subsequent Event [Line Items]
Payment for legal settlement	$ 125,000