Wellness Center USA (WCUI) 10-Q 15 Aug 22 2022 Q3 Quarterly report Financial data

Cover

Cover	9 Months Ended
	Jun. 30, 2022 shares
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2022
Document Fiscal Period Focus	Q3
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	135,999,577

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2022	Sep. 30, 2021
Current Assets
Cash	$ 42,045	$ 32,079
Inventories, net	99,741	50,000
Total Current Assets	141,786	82,079
TOTAL ASSETS	141,786	82,079
Current Liabilities
Accounts payable and accrued expenses	716,008	624,337
Payroll taxes payable, past due	62,334	75,834
Lease abandonment liability	547,878	672,878
Loans payable from officers and shareholders, including $1,907,250 past due at June 30, 2022 - net of debt discount of $2,697 and 15,822, respectively	2,509,503	2,055,378
Total Current Liabilities	3,835,723	3,428,427
U.S. SBA loan payable	304,600
Total Liabilities	4,140,323	3,428,427
Shareholders’ Deficit
Common stock, par value $0.001, 200,000,000 shares authorized; 135,999,577 and 123,877,077 shares issued and outstanding, respectively	136,000	123,877
Additional paid-in capital	25,795,757	25,258,005
Accumulated deficit	(29,321,882)	(28,389,628)
Total Wellness Center USA shareholders’ deficit	(3,390,125)	(3,007,746)
Non-controlling interest	(608,412)	(338,602)
Total Shareholder’s deficit	(3,998,537)	(3,346,348)
TOTAL LIABILITIES AND SHAREHOLDERS’ DEFICIT	$ 141,786	$ 82,079

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	Jun. 30, 2022	Sep. 30, 2021
Statement of Financial Position [Abstract]
Loans payable from officers and shareholders, past due amount	$ 1,907,250
Loan payable debt discount	$ 2,697	$ 15,822
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares, issued	135,999,577	123,877,077
Common stock, shares, outstanding	135,999,577	123,877,077

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Income Statement [Abstract]
Trade sales	$ 107,500	$ 78,620	$ 372,042	$ 220,769
Cost of goods sold	10,400	10,400	46,800	149,450
Gross profit	97,100	68,220	325,242	71,319
Operating expenses	430,227	272,666	1,028,678	943,425
Loss from operations	(333,127)	(204,446)	(703,436)	(872,106)
Other income (expenses):
Interest expense	(51,166)	(36,230)	(137,417)	(94,381)
Amortization of debt discount	(4,375)		(13,125)
Financing costs-related parties	(353,000)		(353,000)
Gain on settlement of debt			4,914
Total other expenses, net	(408,541)	(36,230)	(498,628)	(94,381)
NET LOSS	(741,668)	(240,676)	(1,202,064)	(966,487)
Net loss attributable to non-controlling interest	119,547	87,079	269,810	419,015
NET LOSS ATTRIBUTABLE TO WELLNESS CENTER USA, INC.	$ (622,121)	$ (153,597)	$ (932,254)	$ (547,472)
BASIC AND DILUTED LOSS PER SHARE	$ (0.01)	$ 0	$ (0.01)	$ (0.01)
WEIGHTED-AVERAGE COMMON SHARES OUTSTANDING
BASIC AND DILUTED	135,226,912	122,096,521	128,602,434	120,257,205

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 common stock issued for services to officers and directors	$ 4,025	122,975		127,000		127,000
Fair value of common stock issued for services to officers and directors, shares	4,025,000
Net loss			(547,472)	(547,472)	(419,015)	(966,487)
Fair value of vested stock options		21,764		21,764		21,764
Ending balance, value at Jun. 30, 2021	$ 122,277	25,198,355	(28,130,835)	(2,810,203)	(237,065)	(3,047,268)
Ending Balance, shares at Jun. 30, 2021	122,277,077
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 common stock issued for services to officers and directors, shares	1,000,000
Ending balance, value at Sep. 30, 2021	$ 123,877	25,258,005	(28,389,628)	(3,007,746)	(338,602)	(3,346,348)
Ending Balance, shares at Sep. 30, 2021	123,877,077
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 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			(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)
Ending Balance, shares at Jun. 30, 2021	122,277,077
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	$ 4,063	142,812		146,875		146,875
Fair value of common stock issued for services to officers and directors, shares	4,062,500
Fair value of common stock issued to officers and directors in connection with shareholder loans	$ 7,060	345,940		353,000		353,000
Fair value of common stock issued to officers and directors in connection with shareholder loans, shares	7,060,000
Fair value of common stock issued for consulting services	$ 1,000	49,000		50,000		50,000
Fair value of common stock issued for consulting services, shares	1,000,000
Net loss			(932,254)	(932,254)	(269,810)	(1,202,064)
Ending balance, value at Jun. 30, 2022	$ 136,000	25,795,757	(29,321,882)	(3,390,125)	(608,412)	(3,998,537)
Ending Balance, shares at Jun. 30, 2022	135,999,577
Beginning balance, value at Mar. 31, 2022	$ 126,377	25,343,005	(28,699,761)	(3,230,379)	(488,865)	(3,719,244)
Balance, shares at Mar. 31, 2022	126,377,077
Fair value of common stock issued for services to officers and directors	$ 1,563	57,812		59,375		59,375
Fair value of common stock issued for services to officers and directors, shares	1,562,500
Fair value of common stock issued to officers and directors in connection with shareholder loans	$ 7,060	345,940		353,000		353,000
Fair value of common stock issued to officers and directors in connection with shareholder loans, shares	7,060,000
Fair value of common stock issued for consulting services	$ 1,000	49,000		50,000		50,000
Fair value of common stock issued for consulting services, shares	1,000,000
Net loss			(622,121)	(622,121)	(119,547)	(741,668)
Ending balance, value at Jun. 30, 2022	$ 136,000	$ 25,795,757	$ (29,321,882)	$ (3,390,125)	$ (608,412)	$ (3,998,537)
Ending Balance, shares at Jun. 30, 2022	135,999,577

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash Flows from Operating Activities
Net loss	$ (1,202,064)	$ (966,487)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of right-of-use asset		6,961
Amortization of debt discount	13,125
Provision for excess and slow moving inventories		100,000
Fair value of common shares issued for services	146,875	127,000
Fair value of common stock issued in connection with shareholder loans	353,000
Fair value of common stock issued for consulting services	50,000
Fair value of stock options issued for services		21,764
Gain on settlement of debt	(4,914)
(Increase) Decrease in:
Accounts receivable		(37,500)
Inventories	(49,741)	(134,570)
Prepaid expenses and other assets		500
(Decrease) Increase in:
Accounts payable and accrued expenses	96,585	140,772
Payroll taxes payable	(13,500)	(12,000)
Lease abandonment liability	(125,000)
Lease liability		(6,961)
Net cash used in operating activities	(735,634)	(760,521)
Cash Flows from Financing Activities
Proceeds from loans payable from officers and shareholders	601,000	751,000
Repayments of loans payable from officers and shareholders	(160,000)
Proceeds from SBA loan payable	304,600
Net cash provided by financing activities	745,600	751,000
Net increase (decrease) in cash	9,966	(9,521)
Cash beginning of period	32,079	51,320
Cash end of period	42,045	41,799
Supplemental cash flows disclosures:
Interest paid
Taxes paid

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Jun. 30, 2022
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 nine months ended June 30, 2022 are not necessarily indicative of the results that may be expected for the year ending September 30, 2022. COVID-19 Considerations During the nine months ended June 30, 2022, 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 June 30, 2022, the COVID-19 pandemic has not negatively impacted the Company’s liquidity position as of such date. Through June 30, 2022, 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, 2022, the Company incurred a net loss of $ 1,202,064 and used cash in operations of $ 735,634 , and at June 30, 2022, 3,998,537 as of June 30, 2022. In addition, loans payable of $ 1,907,250 and payroll taxes of $ 62,334 are past due. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. In addition, the Company’s independent registered public accounting firm, in its report published on our September 30, 2021 year-end financial statements, raised substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to raise additional funds and implement its strategies. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. At June 30, 2022, the Company had cash on hand in the amount of $ 42,045 601,000 304,600 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, 2022
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 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 June 30, 2022 Psoria-Shield Inc. (“PSI”) The State of Florida June 2009 51 % StealthCo, Inc. (“StealthCo”) The State of Illinois March 2014 100 % Protec Scientific, Inc (“Protec”) The State of New York April 2020 32 % 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, 2022 and 2021, the basic and diluted shares outstanding were the same, as potentially dilutive shares were considered anti-dilutive. At June 30, 2022 and 2021, the dilutive impact of outstanding stock options of 4,427,738 5,277,738 25,028,083 34,712,074 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 nine months ended June 30, 2022 and 2021, all of the Company’s products were sold through its Direct Channel. 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 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, 2022, 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, 2022 and September 30, 2021, the Company had cumulative write-down 173,930 for excess and slow moving inventories. 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 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	9 Months Ended
	Jun. 30, 2022
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 $ 2,071,200 were outstanding and $ 1,165,250 was past due. During the nine months ended June 30, 2022, the Company and its subsidiary, PSI, borrowed $ 601,000 from its officers and shareholders and repaid $ 160,000 of those loans. The loans have an interest rate of eight percent per annum and are due one year from the date of issuance. As of June 30, 2022, loans payable to officers and shareholders of $ 2,512,200 were outstanding, of which 1,907,250 of principal was past due. In addition, as of June 30, 2022, $ 363,530 At September 30, 2021, the balance of the unamortized discount related to loans payable to officers and shareholders was $ 15,822 . During the three and nine months ended June 30, 2022, the Company amortized $ 4,375 and $ 13,125 , respectively, of the debt discount and the balance of the unamortized discount at June 30, 2022 was $ 2,697 .

U.S. SMALL BUSINESS ADMINISTRAT

U.S. SMALL BUSINESS ADMINISTRATION LOAN PAYABLE	9 Months Ended
	Jun. 30, 2022
U.s. Small Business Administration Loan Payable
U.S. SMALL BUSINESS ADMINISTRATION LOAN PAYABLE	NOTE 4 – U.S. SMALL BUSINESS ADMINISTRATION LOAN PAYABLE During the nine months ended June 30, 2022, the Company entered into a loan agreement with the U.S. Small Business Administration (SBA) under which the Company borrowed $ 304,600 3.75 1,569 304,600 3,974

LEASE ABANDONMENT LIABILITY

LEASE ABANDONMENT LIABILITY	9 Months Ended
	Jun. 30, 2022
Lease Abandonment Liability
LEASE ABANDONMENT LIABILITY	NOTE 5 – 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, 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 September 30, 2021, the Company had recorded a lease settlement liability of $ 672,878 125,000 547,878 225,000

SHAREHOLDERS_ EQUITY

SHAREHOLDERS’ EQUITY	9 Months Ended
	Jun. 30, 2022
Equity [Abstract]
SHAREHOLDERS’ EQUITY	NOTE 6 – SHAREHOLDERS’ EQUITY Common Stock Issued for Services During the year ended September 30, 2021, the Company entered into an agreement with a consulting firm under which the firm would provide certain services for the Company. Under the agreement, the firm could earn 1,000,000 1,000,000 50,000 Restricted Stock Grants 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 3,750,000 187,500 0.05 Vested (4,062,500 ) (146,875 ) 0.04 Forfeited - - - Non-vested, June 30, 2022 8,437,500 $ 365,625 $ 0.04 On April 1, 2022, the Company’s Board of Directors approved the issuance of a combined total of 3,750,000 187,500 During the three and nine months ended June 30, 2022, the Company recorded $ 59,375 146,875 365,625 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 On April 1, 2022, the Board approved the issuance of a combined total of 7,060,000 353,000 41,353,731 1,250,000 1,250,000 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, 2022: 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 (850,000 ) 0.12 0.26 0.17 Balance, June 30, 2022 4,427,738 $ 0.03 0.26 $ 0.14 Vested and exercisable, June 30, 2022 4,427,738 $ 0.03 0.26 $ 0.14 Unvested, June 30, 2022 - $ - $ - The following table summarizes information concerning outstanding and exercisable options as of June 30, 2022: SCHEDULE OF OUTSTANDING AND EXERCISABLE OPTIONS BY EXERCISE PRICE RANGE Options Outstanding Options Exercisable Range of Exercise Prices Number Average Weighted Number Average Weighted $ 0.03 0.26 4,427,738 1.08 $ 0.14 4,427,738 1.08 $ 0.14 $ 0.03 0.26 4,427,738 1.08 $ 0.14 4,427,738 1.08 $ 0.14 During the nine months ended June 30, 2022, no no As of June 30, 2022, there were 25,572,262 no Stock Warrants The table below summarizes the Company’s warrants activities for the nine months ended June 30, 2022: 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 (7,003,992 ) 0.12 0.18 0.15 Balance, June 30, 2022 25,028,083 $ 0.07 0.40 $ 0.17 Vested and exercisable, June 30, 2022 25,028,083 $ 0.07 0.40 $ 0.17 The following table summarizes information concerning outstanding and exercisable warrants as of June 30, 2022: SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS BY EXERCISE PRICE RANGE Warrants Outstanding Warrants Exercisable Range of Exercise Prices Number Average Weighted Number Average Weighted $ 0.07 0.20 24,078,083 1.45 $ 0.16 24,078,083 1.45 $ 0.16 0.21 0.40 950,000 0.81 0.33 950,000 0.81 0.33 $ 0.07 0.40 25,028,083 1.42 $ 0.17 25,028,083 1.42 $ 0.17 There was no aggregate intrinsic value for warrant shares outstanding at June 30, 2022.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
SEGMENT REPORTING	NOTE 7 – SEGMENT REPORTING Reportable segments are components of an enterprise about which separate financial information is available and that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The Company’s reportable segments are based on products and services, geography, legal structure, management structure, or any other manner in which management disaggregates a company. The Company operates in 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 Corporate Medical Devices Authentication and Encryption Total June 30, 2022 Corporate Medical Devices Authentication and Encryption Total ASSETS Current Assets Cash $ 1,068 $ 37,682 $ 3,295 $ 42,045 Inventories - 99,741 - 99,741 Total current assets 1,068 137,423 3,295 141,786 TOTAL ASSETS $ 1,068 $ 137,423 $ 3,295 $ 141,786 Operations by Segment for the Three Months Ended June 30, 2022 and 2021 SCHEDULE OF OPERATIONS OF REPORTABLE SEGMENTS Corporate Medical Devices Authentication and Encryption Total For the Three Months Ended June 30, 2022 Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ 107,500 $ - $ 107,500 Cost of goods sold - 10,400 - 10,400 Gross profit - 97,100 - 97,100 Operating expenses 105,396 317,313 7,518 430,227 Loss from operations $ (105,396 ) $ (220,213 ) $ (7,518 ) $ (333,127 ) WCUI PSI Stealthco For the Three Months Ended June 30, 2021 WCUI PSI Stealthco 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 ) Operations by Segment for the Nine Months Ended June 30, 2022 and 2021 Corporate Medical Devices Authentication and Encryption Total For the Nine Months Ended June 30, 2022 Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ 372,042 $ - $ 372,042 Cost of goods sold - 46,800 - 46,800 Gross profit - 325,242 - 325,242 Operating expenses 208,518 806,657 13,503 1,028,678 Loss from operations $ (208,518 ) $ (481,415 ) $ (13,503 ) $ (703,436 ) WCUI PSI Stealthco For the Nine Months Ended June 30, 2021 WCUI PSI Stealthco 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 )

LEGAL MATTERS

LEGAL MATTERS	9 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
LEGAL MATTERS	NOTE 8 – 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 37,000 4,914

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Jun. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 – SUBSEQUENT EVENTS Subsequent to June 30, 2022, the Company borrowed $ 75,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Jun. 30, 2022
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 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 June 30, 2022 Psoria-Shield Inc. (“PSI”) The State of Florida June 2009 51 % StealthCo, Inc. (“StealthCo”) The State of Illinois March 2014 100 % Protec Scientific, Inc (“Protec”) The State of New York April 2020 32 %
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, 2022 and 2021, the basic and diluted shares outstanding were the same, as potentially dilutive shares were considered anti-dilutive. At June 30, 2022 and 2021, the dilutive impact of outstanding stock options of 4,427,738 5,277,738 25,028,083 34,712,074
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 nine months ended June 30, 2022 and 2021, all of the Company’s products were sold through its Direct Channel. 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
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, 2022, 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, 2022 and September 30, 2021, the Company had cumulative write-down 173,930 for excess and slow moving inventories.
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 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)	9 Months Ended
	Jun. 30, 2022
Accounting Policies [Abstract]
SCHEDULE OF COMPANY CONSOLIDATED SUBSIDIARIES	SCHEDULE OF COMPANY 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 June 30, 2022 Psoria-Shield Inc. (“PSI”) The State of Florida June 2009 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)	9 Months Ended
	Jun. 30, 2022
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 3,750,000 187,500 0.05 Vested (4,062,500 ) (146,875 ) 0.04 Forfeited - - - Non-vested, June 30, 2022 8,437,500 $ 365,625 $ 0.04
SCHEDULE OF STOCK OPTION ACTIVITY	The table below summarizes the Company’s stock option activities for the nine months ended June 30, 2022: 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 (850,000 ) 0.12 0.26 0.17 Balance, June 30, 2022 4,427,738 $ 0.03 0.26 $ 0.14 Vested and exercisable, June 30, 2022 4,427,738 $ 0.03 0.26 $ 0.14 Unvested, June 30, 2022 - $ - $ -
SCHEDULE OF OUTSTANDING AND EXERCISABLE OPTIONS BY EXERCISE PRICE RANGE	The following table summarizes information concerning outstanding and exercisable options as of June 30, 2022: SCHEDULE OF OUTSTANDING AND EXERCISABLE OPTIONS BY EXERCISE PRICE RANGE Options Outstanding Options Exercisable Range of Exercise Prices Number Average Weighted Number Average Weighted $ 0.03 0.26 4,427,738 1.08 $ 0.14 4,427,738 1.08 $ 0.14 $ 0.03 0.26 4,427,738 1.08 $ 0.14 4,427,738 1.08 $ 0.14
SCHEDULE OF WARRANT ACTIVITY	The table below summarizes the Company’s warrants activities for the nine months ended June 30, 2022: 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 (7,003,992 ) 0.12 0.18 0.15 Balance, June 30, 2022 25,028,083 $ 0.07 0.40 $ 0.17 Vested and exercisable, June 30, 2022 25,028,083 $ 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, 2022: SCHEDULE OF OUTSTANDING AND EXERCISABLE WARRANTS BY EXERCISE PRICE RANGE Warrants Outstanding Warrants Exercisable Range of Exercise Prices Number Average Weighted Number Average Weighted $ 0.07 0.20 24,078,083 1.45 $ 0.16 24,078,083 1.45 $ 0.16 0.21 0.40 950,000 0.81 0.33 950,000 0.81 0.33 $ 0.07 0.40 25,028,083 1.42 $ 0.17 25,028,083 1.42 $ 0.17

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Jun. 30, 2022
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 Corporate Medical Devices Authentication and Encryption Total June 30, 2022 Corporate Medical Devices Authentication and Encryption Total ASSETS Current Assets Cash $ 1,068 $ 37,682 $ 3,295 $ 42,045 Inventories - 99,741 - 99,741 Total current assets 1,068 137,423 3,295 141,786 TOTAL ASSETS $ 1,068 $ 137,423 $ 3,295 $ 141,786
SCHEDULE OF OPERATIONS OF REPORTABLE SEGMENTS	SCHEDULE OF OPERATIONS OF REPORTABLE SEGMENTS Corporate Medical Devices Authentication and Encryption Total For the Three Months Ended June 30, 2022 Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ 107,500 $ - $ 107,500 Cost of goods sold - 10,400 - 10,400 Gross profit - 97,100 - 97,100 Operating expenses 105,396 317,313 7,518 430,227 Loss from operations $ (105,396 ) $ (220,213 ) $ (7,518 ) $ (333,127 ) WCUI PSI Stealthco For the Three Months Ended June 30, 2021 WCUI PSI Stealthco 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 ) Operations by Segment for the Nine Months Ended June 30, 2022 and 2021 Corporate Medical Devices Authentication and Encryption Total For the Nine Months Ended June 30, 2022 Corporate Medical Devices Authentication and Encryption Total Trade Sales $ - $ 372,042 $ - $ 372,042 Cost of goods sold - 46,800 - 46,800 Gross profit - 325,242 - 325,242 Operating expenses 208,518 806,657 13,503 1,028,678 Loss from operations $ (208,518 ) $ (481,415 ) $ (13,503 ) $ (703,436 ) WCUI PSI Stealthco For the Nine Months Ended June 30, 2021 WCUI PSI Stealthco 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 )

BASIS OF PRESENTATION (Details

BASIS OF PRESENTATION (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net loss	$ 741,668	$ 240,676	$ 1,202,064	$ 966,487
Cash used in operations			735,634	760,521
Shareholders' deficit	3,998,537	$ 3,047,268	3,998,537	3,047,268	$ 3,719,244	$ 3,346,348	$ 2,850,342	$ 2,229,545
Loans payable	1,907,250		1,907,250
Payroll taxes due	62,334		62,334			75,834
Cash on hand	42,045		42,045			32,079
Short-term lonas from officers			601,000	$ 751,000
Loan payable	$ 304,600		$ 304,600

SCHEDULE OF COMPANY CONSOLIDATE

SCHEDULE OF COMPANY CONSOLIDATED SUBSIDIARIES (Details)	9 Months Ended
	Jun. 30, 2022
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
Attributable interest	51%
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%
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%

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Deferred revenue	$ 0		$ 0
Cumulative write-down		$ 173,930	$ 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	4,427,738	5,277,738
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share	25,028,083	34,712,074

LOANS PAYABLE FROM OFFICERS A_2

LOANS PAYABLE FROM OFFICERS AND SHAREHOLDERS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Due from Officers or Stockholders					$ 2,071,200
Loans Payable	$ 1,907,250		$ 1,907,250
Repayments of Related Party Debt			160,000
Due to Related Parties, Current	2,512,200		2,512,200
Due to Related Parties, Noncurrent	1,907,250		1,907,250
Accounts payable and accrued expenses	363,530		363,530
Debt Instrument, Unamortized Discount	2,697		2,697		15,822
Amortization of Debt Discount (Premium)	4,375		13,125
Psoria-Shield Inc. [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Due from Officers or Stockholders	$ 601,000		$ 601,000
Officers And Shareholders [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Loans Payable					$ 1,165,250

U.S. SMALL BUSINESS ADMINISTR_2

U.S. SMALL BUSINESS ADMINISTRATION LOAN PAYABLE (Details Narrative) - USD ($)	9 Months Ended
	Jun. 30, 2022	Sep. 30, 2021
U.s. Small Business Administration Loan Payable
Borrowings from related party	$ 304,600
Debt instrument, interest rate, stated percentage	3.75%
Debt instrument periodic payment	$ 1,569
Long term loan	304,600
Unpaid interest	$ 3,974

LEASE ABANDONMENT LIABILITY (De

LEASE ABANDONMENT LIABILITY (Details Narrative) - USD ($)						9 Months Ended
	Feb. 10, 2022	Jan. 20, 2022	Oct. 06, 2021	Jan. 08, 2021	Jun. 29, 2020	Jun. 30, 2022	Jan. 02, 2022	Sep. 30, 2021
Monthly lease payment						$ 11,000
Lease obligation remaining						631,587
Settlement Amount						547,878		$ 672,878
Payments for legal settlements				$ 41,914
Lease cost						125,000
Pending Litigation [Member]
Settlement Amount						225,000
Hanover Hoffman Estates LLC [Member]
Base rent					$ 672,888	$ 672,878
Loss contingency soight value			$ 725,795
Loss contingency, damages awarded, value			657,194
Litigation reserve			$ 350,000
Litigation settlement interest rate			5%
Final judgement amount		$ 725,795
Payments for legal settlements	$ 125,000
Hanover Hoffman Estates LLC [Member] | January One Two Thousand And Twenty Three [Member]
Litigation reserve			$ 15,000
Hanover Hoffman Estates LLC [Member] | January One Two Thousand And Twenty Two [Member]
Settlement Amount							$ 125,000
Hanover Hoffman Estates LLC [Member] | Five Year Period [Member]
Litigation reserve			225,000
Hanover Hoffman Estates LLC [Member] | January One Two Thousand And Twenty Four [Member]
Litigation reserve			15,000
Hanover Hoffman Estates LLC [Member] | January One Two Thousand And Twenty Five [Member]
Litigation reserve			45,000
Hanover Hoffman Estates LLC [Member] | January One Two Thousand And Twenty Six [Member]
Litigation reserve			75,000
Hanover Hoffman Estates LLC [Member] | January One Two Thousand And Twenty Seven [Member]
Litigation reserve			$ 75,000

SUMMARY OF RESTRICTED COMMON ST

SUMMARY OF RESTRICTED COMMON STOCK (Details) - USD ($)		9 Months Ended
	Apr. 01, 2022	Jun. 30, 2022
Equity [Abstract]
Number of restricted shares non-vested, Beginning balance		8,750,000
Fair value non-vested, Beginning balance		$ 325,000
Weighted average grant date fair value non-vested, Beginning balance		$ 0.03
Number of restricted shares non-vested, Granted	3,750,000	3,750,000
Fair value non-vested, Granted	$ 187,500	$ 187,500
Weighted average grant date fair value non-vested, Granted		$ 0.05
Number of restricted shares non-vested, Vested		(4,062,500)
Fair value non-vested, Vested		$ (146,875)
Weighted average grant date fair value non-vested, Vested		$ 0.04
Number of restricted shares non-vested, Forfeited
Fair value non-vested, Forfeited
Weighted average grant date fair value non-vested, Forfeited
Number of restricted shares non-vested, Ending balance		8,437,500
Fair value non-vested, Ending balance		$ 365,625
Weighted average grant date fair value non-vested, Ending balance		$ 0.04

SCHEDULE OF STOCK OPTION ACTIVI

SCHEDULE OF STOCK OPTION ACTIVITY (Details)	9 Months Ended
	Jun. 30, 2022 $ / shares shares
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	(850,000)
Weighted average exercise price, Expired	$ 0.17
Number of option shares outstanding, number, Ending balance | shares	4,427,738
Weighted average exercise price, number Ending balance	$ 0.14
Number of Option shares outstanding, vested and exercisable, Ending balance | shares	4,427,738
Weighted average exercise price, vested and exercisable, Ending balance	$ 0.14
Number of Option shares outstanding, vested and exercisable, 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, Expired	0.12
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, Expired	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	9 Months Ended
	Jun. 30, 2022	Sep. 30, 2021
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Number of options, Outstanding, Number	4,427,738	5,277,738
Number of options, outstanding, Weighted Average Exercise Price	$ 0.14	$ 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	4,427,738
Number of options, outstanding, Weighted Average Remaining Contractual Term	1 year 29 days
Number of options, outstanding, Weighted Average Exercise Price	$ 0.14
Number of options, Exercisable, Number	4,427,738
Number of Options, exercisable, Weighted Average Remaining Contractual Term	1 year 29 days
Number of options, exercisable, Weighted Average Exercise Price	$ 0.14
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	4,427,738
Number of options, outstanding, Weighted Average Remaining Contractual Term	1 year 29 days
Number of options, outstanding, Weighted Average Exercise Price	$ 0.14
Number of options, Exercisable, Number	4,427,738
Number of Options, exercisable, Weighted Average Remaining Contractual Term	1 year 29 days
Number of options, exercisable, Weighted Average Exercise Price	$ 0.14

SCHEDULE OF WARRANT ACTIVITY (D

SCHEDULE OF WARRANT ACTIVITY (Details) - Warrant [Member] - $ / shares	6 Months Ended	9 Months Ended
	Mar. 31, 2022	Jun. 30, 2022
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of warrant shares outstanding, number, Beginning balance	32,032,075	32,032,075
Weighted average exercise price, Number, Beginning balance	$ 0.16	$ 0.16
Number of Warrant Shares Outstanding,Granted
[custom:ShareBasedCompensationArrangementByShareBasedPaymetAwardNonOptionGrantedInPeriodExercisePriceRange]
Weighted average exercise price, Granted
Number of Warrant Shares Outstanding, Cancelled
[custom:ShareBasedCompensationArrangementByShareBasedPaymetAwardNonOptionCancelledInPeriodExercisePriceRange]
Weighted average exercise price, Cancelled
Number of warrant shares outstanding, Exercised
[custom:ShareBasedCompensationArrangementByShareBasedPaymetAwardNonOptionExercisedInPeriodExercisePriceRange]
Weighted average exercise price, Exercised
Number of warrant shares outstanding, Expired		(7,003,992)
Weighted average exercise price, Expired		$ 0.15
Number of option shares outstanding, number, Ending balance		25,028,083
Weighted average exercise price, Number, Ending balance		$ 0.17
Number of warrant shares outstanding, vested and exercisable, Ending Balance		25,028,083
Weighted average exercise price, vested and exercisable, Ending		$ 0.17
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted average exercise price, Number, Beginning balance	0.07	0.07
Weighted average exercise pice, number, Expired		0.12
Exercise price range per share, number, Beginning 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	0.40
Weighted average exercise pice, number, Expired		0.18
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) - Warrant [Member] - $ / shares	9 Months Ended
	Jun. 30, 2022	Sep. 30, 2021
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	25,028,083	32,032,075
Number of warrants, outstanding, Weighted Average Remaining Contractual Term	1 year 5 months 1 day
Number of Warrants, Outstanding, Weighted Average Exercise Price	$ 0.17
Number of warrants, Exercisable, Number	25,028,083
Number of warrants, exercisable, weighted Average Remaining Contractual Term	1 year 5 months 1 day
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	0.07
Range of Exercise Prices, Upper Limit	$ 0.20
Number of warrants, Outstanding, Number	24,078,083
Number of warrants, outstanding, Weighted Average Remaining Contractual Term	1 year 5 months 12 days
Number of Warrants, Outstanding, Weighted Average Exercise Price	$ 0.16
Number of warrants, Exercisable, Number	24,078,083
Number of warrants, exercisable, weighted Average Remaining Contractual Term	1 year 5 months 12 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	950,000
Number of warrants, outstanding, Weighted Average Remaining Contractual Term	9 months 21 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	9 months 21 days
Number of warrants, exercisable, Weighted Average Exercise Price	$ 0.33

SHAREHOLDERS_ EQUITY (Details N

SHAREHOLDERS’ EQUITY (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Apr. 01, 2022	Apr. 30, 2022	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Sep. 30, 2021	Jan. 01, 2018	Dec. 31, 2017	Dec. 22, 2010
Accumulated Other Comprehensive Income (Loss) [Line Items]
Fair value			$ 59,375	$ 43,750	$ 146,875	$ 127,000
Number of restricted shares non-vested, Granted	3,750,000				3,750,000
Fair value non-vested, Granted	$ 187,500				$ 187,500
Stock issued during period, shares, new issues	1,250,000
Common stock, shares authorized			200,000,000		200,000,000		200,000,000
Stock options remaining available shares			4,427,738		4,427,738		5,277,738
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
Restricted Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock based compensation			$ 59,375		$ 146,875
Unvested compensation			365,625		365,625
Equity Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock based compensation					0
Unvested compensation			$ 0		$ 0
Equity Option [Member] | Two Thousand Ten Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock options remaining available shares			25,572,262		25,572,262
Intrinsic value for option shares outstanding			$ 0		$ 0
Officers and Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock, shares							41,353,731
Board Of Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Restricted stock, shares	7,060,000
Restricted stock, Value	$ 353,000
Number of shares Granted	41,353,731
Stock issued during period, shares, new issues	1,250,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of stock issued for service			1,562,500	1,250,000	4,062,500	4,025,000	1,000,000
Fair value			$ 1,563	$ 1,250	$ 4,063	$ 4,025
Common Stock [Member] | Board Of Director [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of stock issued for service		1,000,000
Fair value		$ 50,000

SCHEDULE OF ASSETS OF REPORTABL

SCHEDULE OF ASSETS OF REPORTABLE SEGMENTS (Details) - USD ($)	Jun. 30, 2022	Sep. 30, 2021
Segment Reporting Information [Line Items]
Cash	$ 42,045	$ 32,079
Inventories	99,741	50,000
Total current assets	141,786	82,079
TOTAL ASSETS	141,786	$ 82,079
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Cash	1,068
Inventories
Total current assets	1,068
TOTAL ASSETS	1,068
Medical Devices [Member]
Segment Reporting Information [Line Items]
Cash	37,682
Inventories	99,741
Total current assets	137,423
TOTAL ASSETS	137,423
Authentication and Encryption [Member]
Segment Reporting Information [Line Items]
Cash	3,295
Inventories
Total current assets	3,295
TOTAL ASSETS	$ 3,295

SCHEDULE OF OPERATIONS OF REPOR

SCHEDULE OF OPERATIONS OF REPORTABLE SEGMENTS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Segment Reporting Information [Line Items]
Trade Sales	$ 107,500	$ 78,620	$ 372,042	$ 220,769
Cost of goods sold	10,400	10,400	46,800	149,450
Gross profit	97,100	68,220	325,242	71,319
Operating expenses	430,227	272,666	1,028,678	943,425
Loss from operations	(333,127)	(204,446)	(703,436)	(872,106)
Corporate Segment [Member]
Segment Reporting Information [Line Items]
Trade Sales
Cost of goods sold
Gross profit
Operating expenses	105,396	42,849	208,518	138,619
Loss from operations	(105,396)	(42,849)	(208,518)	(138,619)
Medical Devices [Member]
Segment Reporting Information [Line Items]
Trade Sales	107,500	78,620	372,042	220,769
Cost of goods sold	10,400	10,400	46,800	149,450
Gross profit	97,100	68,220	325,242	71,319
Operating expenses	317,313	226,575	806,657	791,589
Loss from operations	(220,213)	(158,355)	(481,415)	(720,270)
Authentication and Encryption [Member]
Segment Reporting Information [Line Items]
Trade Sales
Cost of goods sold
Gross profit
Operating expenses	7,518	3,242	13,503	13,217
Loss from operations	$ (7,518)	$ (3,242)	$ (13,503)	$ (13,217)

LEGAL MATTERS (Details Narrativ

LEGAL MATTERS (Details Narrative) - USD ($)							9 Months Ended
	Feb. 10, 2022	Feb. 10, 2022	Jan. 20, 2022	Oct. 06, 2021	Jan. 08, 2021	Jun. 29, 2020	Jun. 30, 2022
Litigation settlement expense							$ 37,000
Term payments							1,569
Secure payments payable					$ 41,914
Settlement amount paid							4,914
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
Hanover Hoffman Estates LLC [Member]
Loss contingency value				$ 725,795
Base rent						$ 672,888	672,878
Loss contingency damages paid value	$ 125,000
Settlement amount paid			$ 725,795
Secure payments payable		$ 125,000
Periklis Papadopoulus HHE Litigation [Member]
Litigation settlement expense					41,914
Litigation settlement payable					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%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Aug. 12, 2022	Sep. 30, 2021
Subsequent Event [Line Items]
Borrowed from officers and shareholders		$ 2,071,200
Subsequent Event [Member] | Officers And Shareholders [Member]
Subsequent Event [Line Items]
Borrowed from officers and shareholders	$ 75,000