Bulova Technologies (BTGI) 10-K/A 29 Feb 16 2015 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2015	Feb. 16, 2016	Mar. 31, 2014
Entity Registrant Name	Bulova Technologies Group, Inc.
Entity Central Index Key	317,889
Trading Symbol	btgi
Current Fiscal Year End Date	--09-30
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		79,268,518
Entity Public Float			$ 2,675,811
Document Type	10-K
Document Period End Date	Sep. 30, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	true
Amendment Description	This Amendment No. 1 on Form 10-K/A for the year ended September 30, 2015, amends in its entirety the Form 10-K that was originally filed on January 13, 2016 to reflect the completion of the audits of the Company’s consolidated financial statements as of and for the years ended September 30, 2015 and 2014, to update various disclosures throughout this Form 10-K/A, and to include all appropriate certifications by the Principal Executive and Principal Financial Officers of the Company.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Affiliated Entity [Member] | Notes Payable, Other Payables [Member]
LIABILITIES AND SHAREHOLDERS’ DEFICIT
Current portion of long term debt		$ 26,269
	$ 7,908,220	4,177,447
Affiliated Entity [Member]
LIABILITIES AND SHAREHOLDERS’ DEFICIT
Accounts payable	733,922	778,932
Accrued expenses and other current liabilities	810,536	289,343
	7,908,220	4,203,716
Cash and cash equivalents	70,347	9,522
Accounts receivable (net)	261,215	353,951
Inventory	259,591	12,060
Other current assets	$ 148,548	119,838
Current assets from discontinued operations		4,085
Total Current Assets	$ 739,701	499,456
Fixed assets, net	341,445	65,302
Other assets	$ 13,237	$ 2,000
Non-current assets from discontinued operations
	$ 1,094,383	$ 566,758
Accounts payable	281,380	340,938
Accrued expenses and other current liabilities	71,207	74,955
Current portion of long term debt	265,646	371,915
Current liabilities from discontinued operations	1,150,000	1,812,632
Total current liabilities	$ 3,312,691	3,694,984
Shareholder loans		21,830
	$ 149,228	60,768
Long term liabilities from discontinued operations	10,800,000	10,800,000
	$ 22,170,139	$ 18,755,029
Commitments and contingencies
Shareholders’ deficit
Preferred stock, $.00001 par, authorized 5,000,000,000 shares; 4,000,000,000 and 4,000,000,000 issued and outstanding at September 30, 2015 and 2014	$ 40,000	$ 40,000
Common stock, $.001 par; authorized 500,000,000 shares, 69,093,518 and 59,280,068 issued and outstanding at September 30, 2015 and 2014	69,093	59,280
Subscription receivable - warrants	(66,000)	(66,000)
Additional paid in Capital in excess of par	26,231,658	23,681,161
Retained earnings (deficit)	(47,350,507)	(41,902,712)
	(21,075,756)	(18,188,271)
	$ 1,094,383	$ 566,758

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2015	Sep. 30, 2014
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, shares authorized (in shares)	5,000,000,000	5,000,000,000
Preferred stock, shares issued (in shares)	4,000,000,000	4,000,000,000
Preferred stock, shares outstanding (in shares)	4,000,000,000	4,000,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	69,093,518	59,280,068
Common stock, shares outstanding (in shares)	69,093,518	59,280,068

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Revenues	$ 1,753,573	$ 3,162,543
Cost of revenues	1,483,537	2,969,270
Gross profit	270,036	193,273
Selling and administrative expenses	3,564,227	3,408,144
Stock based compensation	1,573,299	342,749
Depreciation and amortization expense	30,303	109,172
Interest expense	744,324	313,124
Total expenses	5,912,153	4,173,189
Loss from operations	(5,642,117)	(3,979,916)
Other income (expense)
Other income (expense)	72,796	(43,700)
Income (loss) from continuing operations before income taxes	$ (5,569,321)	$ (4,023,616)
Income tax expense
Income (loss) from continuing operations	$ (5,569,321)	$ (4,023,616)
Income (loss) from discontinued operations, net of tax	121,526	(88,653)
Net income (loss)	$ (5,447,795)	$ (4,112,269)
Basic and diluted net income (loss) per share
Income (loss) from continuing operations (in dollars per share)	$ (0.085)	$ (0.112)
Income (loss) from discontinued operations (in dollars per share)	0.002	(0.002)
Net income (loss) per share (in dollars per share)	$ (0.083)	$ (0.114)
Weighted average shares outstanding, basic and diluted (in shares)	65,080,470	35,980,640

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Affiliated Entity [Member]
Cash flows from financing activities
Increases in long term debt	$ 4,473,206	$ 3,127,349
Repayment of long term debt	(49,100)	(64,933)
Income (Loss) from continuing operations	(5,569,321)	(4,023,616)
Income (Loss) from discontinued operations	121,526	(88,653)
Net income (loss) for the year ended	(5,447,795)	(4,112,269)
Depreciation and amortization	30,303	$ 109,172
Amortization of debt discount	$ 93,646
(Gain ) Loss on disposal of assets		$ 1,098
Stock based payment for services	$ 1,573,299	$ 342,749
Stock issued relative to debt restructure	25,500
Accounts receivable	92,736	$ (347,947)
Inventory	(247,531)	43,545
Prepaid expenses and other assets	45,539	(77,968)
Accounts payable and accrued expenses	412,876	863,711
Net cash flows from operating activities – continuing operations	(3,421,427)	(3,177,909)
Net cash flows from operating activities – discontinued operations	(356,758)	(80,492)
Net cash flows from operating activities	(3,778,185)	(3,258,401)
Acquisition of fixed assets	(117,788)	$ (46,465)
Disposal of fixed assets	13,032
Net cash flows from investing activities – continuing operations	$ (104,756)	$ (46,465)
Net cash flows from investing activities – discontinued operations
Net cash flows from investing activities	$ (104,756)	$ (46,465)
Proceeds from sale of common shares		142,800
Increase (decrease) of Shareholder loans	$ (67,270)	44,443
Increases in long term debt	283,500	4,249
Repayment of long term debt	(514,744)	(25,000)
Net cash flows from financing activities – continuing operations	4,125,592	3,228,908
Net cash flows from financing activities – discontinued operations	(181,826)	1,289
Net cash flows from financing activities	3,943,766	3,230,197
Increase (decrease) in cash and cash equivalents	60,825	(74,669)
Cash and cash equivalents, beginning	9,522	84,191
Cash and cash equivalents, ending	70,347	9,522
Cash paid for interest	$ 93,425	$ 56,273
Cash paid for taxes

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders Deficit - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Subscription Receivable [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balances (in shares) (Scenario, Previously Reported [Member]) at Sep. 30, 2013	4,000,000,000	21,001,316
Balances (in shares) at Sep. 30, 2013	4,000,000,000	21,001,316
Balances (Scenario, Previously Reported [Member]) at Sep. 30, 2013	$ 40,000	$ 21,001	$ (66,000)	$ 23,174,191	$ (33,062,143)	$ (9,892,951)
Balances (Restatement Adjustment [Member])					(4,728,300)	(4,728,300)
Balances at Sep. 30, 2013	$ 40,000	$ 21,001	$ (66,000)	$ 23,174,191	$ (37,790,443)	(14,621,251)
Issuance of shares for services (in shares) | Issuance of Shares For Services 1 [Member]		5,125,000
Issuance of shares for services (in shares) | Issuance of Shares for Services 2 [Member]		3,250,000
Issuance of shares for services | Issuance of Shares For Services 1 [Member]		$ 5,125		77,375		82,500
Issuance of shares for services | Issuance of Shares for Services 2 [Member]		$ 3,250		14,750		18,000
Issuance of Shares in Satisfaction of Debt, Shares | Issuance of Shares for Debt 3 [Member]		5,958,064
Issuance of Shares in Satisfaction of Debt, Shares | Issuance of Shares for Debt 1 [Member]		3,459,036
Issuance of Shares in Satisfaction of Debt, Shares | Issuance of Shares for Debt 2 [Member]		7,486,652
Issuance of shares in satisfaction of debt | Issuance of Shares for Debt 3 [Member]		$ 5,958		10,872		16,830
Issuance of shares in satisfaction of debt | Issuance of Shares for Debt 1 [Member]		3,459		11,041		14,500
Issuance of shares in satisfaction of debt | Issuance of Shares for Debt 2 [Member]		$ 7,487		13,183		20,670
Stock Issued During Period, Shares, New Issues		12,000,000
Sale of common shares		$ 12,000		130,800		142,800
Stock Issued During Period, Shares, Judgment Settlement		1,000,000
Issuance of shares for settlement		$ 1,000		6,700		7,700
Issuance of warrants | Issuance of Warrants 1 [Member]				$ 242,249		242,249
Net income (loss) for the year ended					$ (4,112,269)	(4,112,269)
Balances (in shares) at Sep. 30, 2014	4,000,000,000	59,280,068
Balances at Sep. 30, 2014	$ 40,000	$ 59,280	$ (66,000)	$ 23,681,161	$ (41,902,712)	(18,188,271)
Issuance of shares for services (in shares) | Issuance of Shares For Services 1 [Member]		2,000,000
Issuance of shares for services (in shares)		5,000,000
Issuance of shares for services | Issuance of Shares For Services 1 [Member]		$ 2,000		139,800		141,800
Issuance of shares for services		$ 5,000		340,000		345,000
Issuance of Shares in Satisfaction of Debt, Shares | Issuance of Shares for Debt 2 [Member]		1,313,450
Issuance of shares in satisfaction of debt | Issuance of Shares for Debt 2 [Member]		$ 1,313		$ 24,956		26,269
Net income (loss) for the year ended					$ (5,447,795)	(5,447,795)
Balances (in shares) at Sep. 30, 2015	4,000,000,000	69,093,518
Balances at Sep. 30, 2015	$ 40,000	$ 69,093	$ (66,000)	$ 26,231,658	$ (47,350,507)	(21,075,756)
Issuance of shares associated with satisfaction of debt (in shares)		1,500,000
Issuance of shares associated with satisfaction of debt		$ 1,500		24,000		25,500
Issuance of warrants associated with satisfaction of debt | Issuance of Warrants 1 [Member]				119,963		119,963
Issuance of warrants associated with new debt | Issuance of Warrants 2 [Member]				779,999		779,999
Issuance of warrants for services				1,086,499		1,086,499
Debt discount associated with convertible debt				$ 35,280		$ 35,280

Supplemental Schedule of Non-Ca

Supplemental Schedule of Non-Cash Financing and Investing Activities	12 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Cash Flow, Supplemental Disclosures [Text Block]	Supplemental schedule of non-cash financing and investing activities: ● October 2013, the Company issued 500 000 common shares for services ● November 2013, the Company issued 625,000 common shares for services ● February 2014, the Company issued 1,102,564 common shares in satisfaction of debt ● February 2014, the Company issued 4,000,000 common shares for services ● March 2014, the Company issued 2,356,472 common shares in satisfaction of debt ● May 2014, the Company issued 3,231,118 common shares in satisfaction of debt ● May 2014, the Company issued 1,100,000 warrants for services ● June 2014, the Company issued 3,000,000 warrants for services ● June 2014, the Company issued 4,255,534 common shares in satisfaction of debt ● June 2014, the Company issued 1,000,000 common shares as part of a judgment settlement ● July 2014, the Company issued 2,129,032 common shares in satisfaction of debt ● July 2014, the Company issued 2,129,032 common shares in satisfaction of debt ● August 2014, the Company issued 25,700,000 warrants for services ● August 2014, the Company issued 1,700,000 common shares in satisfaction of debt ● August 2014, the Company issued 2,500,000 common shares for services ● August 2014, the Company issued 750,000 common shares for costs associated with settlement of debt ● September 2014, the Company issued 10,187,500 warrants for services ● November 2014, the Company issued 1,500,000 common in association to the extension of debt ● December 2014, the Company issued 1,313,450 common shares in satisfaction of debt ● March 2015, the Company issued 12,000,000 common stock warrants in association with obtaining new debt ● March 2015, the Company issued 2,000,000 common stock warrants as a part of a debt settlement ● March 2015, the Company issued 5,000,000 common shares for services ● June 2015, the Company issued 2,000,000 common shares for services

Note 1 - Description of Busines

Note 1 - Description of Business	12 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	1. Description of business: Bulova Technologies Group, Inc. ("BLVT" or the "Company") was originally incorporated in Wyoming in 1979 as “Tyrex Oil Company”. During 2007, the Company divested itself of all assets and previous operations. During 2008, the Company filed for domestication to the State of Florida, and changed its name to Bulova Technologies Group, Inc. and changed its fiscal year from June 30 to September 30. On January 1, 2009 the Company acquired the stock of 3Si Holdings, Inc. (“3Si”) a private company that was under common control and began operations in Florida. The Company also leases, on a month to month basis, an office in Frankfurt Germany to facilitate its European program. Commencing in July of 2013, Bulova Technologies Machinery LLC leased approximately 6,000 square feet of office, showroom and warehouse space in Sanford, Florida, and approximately 10,000 square feet of office, showroom and warehouse space in Branchburg, New Jersey. As of August 27, 2014, BTM terminated these leases and relocated all of its operations to a new facility which includes 29,000 square feet of office, showroom and warehouse space in Clearwater, Florida to facilitate commercial sales of its industrial machine tool business. At September 30, 2012, our former government manufacturing business was located on 261 acres owned by Ordnance in Mayo, Florida, where Ordnance operated a load, assembly, and pack facility specializing in fuzes, safe and arming devices and explosive simulators. This property was sold in October 2012 when Ordnance sold substantially all of its assets and discontinued operations. The Company now has three major areas of focus which it conducts through its subsidiaries. Historically, the Company was dependent upon the Department of Defense as a customer, supplying the DoD with weaponry, ammunition and systems integration. For the reasons hereinafter described, the Company is engaged in a transition from DoD military product contracting. More recently, the Company has evolved to become a seller of high precision industrial machine tools, primarily through its distribution network. Most recently, the Company has begun the incubation and marketing of innovative technology products for which it believes it can lend value because of its highly recognizable name brand and extensive marketing experience.

Note 2 - Principles of Consolid

Note 2 - Principles of Consolidation and Basis of Presentation	12 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	2. Principles of consolidation and basis of presentation: These consolidated financial statements include the assets and liabilities of Bulova Technologies Group, Inc. and its subsidiaries as of September 30, 2015 and 2014. All material intercompany transactions have been eliminated. On January 1, 2009, the Company acquired the stock of 3Si Holdings, Inc. (“3Si”) a privately held Florida corporation controlled by the then majority stockholder of the Company in exchange for 40,000,000 shares of its common stock. The assets and operations of 3Si have been accounted for in three operating subsidiaries, BT Manufacturing Company LLC, Bulova Technologies Ordnance Systems LLC, and Bulova Technologies (Europe) LLC (formerly Bulova Technologies Combat Systems LLC). In July of 2013, the Company formed Bulova Technologies Machinery LLC. Bulova Technologies Machinery LLC Bulova Technologies Finance LLC Bulova Technologies (Europe) LLC Bulova Technologies Advanced Products LLC Bulova Technologies Healthcare Products LLC Bulova Technologies Compliance and Security LLC "ECM Library"© ) and the companion K-3 Data Encryption software to government agencies, banks, law firms and mid to large size businesses. The ECM Library© software system provides for advanced search capability, high demand security, protection notification alerts, and back-up repository maintenance. The software provides unique layers of security in the access to the stored data. These layers actively monitor access to repository data, download and transmission of confidential files, insertion of external memory devices, on-line searches that have been performed, web-sites visited, and e-mails sent or received using the repository content. The Company anticipates operations to commence in mid-2016 . Bulova Technologies Ordnance Systems LLC . In the opinion of management, the accompanying consolidated financial statements contain all adjustments (consisting solely of normal recurring adjustments) necessary to present fairly the financial position as of September 30, 2015 and 2014, and the results of operations and cash flows for the years ended September 30, 2015 and 2014. Subsequent Events The Company has evaluated subsequent events through February 22, 2016 to assess the need for potential recognition or disclosure in this report. Based upon this evaluation, management determined that all subsequent events that require recognition in the financial statements have been included. Business Segments Commencing with the Company’s formation of Bulova Technologies Machinery LLC, the Company now operates in two business segments, government contracting and ammunition and commercial machine tool sales. As the only income from government contracting for the years ended September 30, 2015 and 2014 was included in discontinued operations, the Company has determined not to present financial information by segment. Use of Estimates The preparation of the Company's financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in these financial statements and accompanying notes. Actual results could differ from those estimates. Financial Instruments The carrying amounts of cash, receivables and current liabilities approximated fair value due to the short-term maturity of the instruments. Debt obligations were carried at cost, which approximated fair value due to the prevailing market rate for similar instruments. Fair Value Measurement All financial and nonfinancial assets and liabilities were recognized or disclosed at fair value in the financial statements. This value was evaluated on a recurring basis (at least annually). Generally accepted accounting principles in the United States define fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on a measurement date. The accounting principles also established a fair value hierarchy which required an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Three levels of inputs were used to measure fair value. Level 1: Quotes market prices in active markets for identical assets or liabilities. Level 2: Observable market based inputs or unobservable inputs that were corroborated by market data. Level 3: Unobservable inputs that were not corroborated by market data. Equity method of accounting – Joint Venture The Company accounts for its joint venture interest in Bulova Technologies Compliance and Security LLC using the equity method of accounting. The Company’s ownership interest in this joint venture is 30 percent. At September 30, 2015, the operations of the joint venture reflect a loss in excess of the Company’s investment. As a result, the amount carried on the balance sheet as of September 30, 2015 is $0. Cash and Cash Equivalents For purposes of the statements of cash flows, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Company maintains its cash deposits in major financial institutions in the United States. At times deposits within a bank may exceed the amount of insurance provided on such deposits. Generally, these deposits are redeemed upon demand and, therefore, are considered by management to bear minimal risk. Accounts receivable Accounts receivable represent amounts due from customers in the ordinary course of business from sales activities in each of the Company’s business segments. The Company considers accounts more than 90 days old to be past due. The Company uses the allowance method for recognizing bad debts. When an account is deemed uncollectible, it is written off against the allowance. The Company generally does not require collateral for its accounts receivable. At September 30, 2015 and 2014 the Company has provided an allowance for doubtful accounts of $211,412 and $200,000 respectively. Inventory Inventory is stated at the lower of cost (first-in, first-out) or market. Market was generally considered to be net realizable value. Inventory consisted of materials used to manufacture the Company’s products work in process and finished goods ready for sale. The breakdown of inventory at September 30, 2015 and 2014 is as follows: September 30, 2015 September 30, 2014 Finished goods $ 253,195 $ - Materials and supplies 6,396 12,060 Total inventory $ 259,591 $ 12,060 Other current assets Other current assets are comprised of the following at September 30, 2015 and 2014 September 30, 2015 September 30, 2014 Prepaid expenses and deposits $ 103,108 $ 119,838 Advances to shareholder 45,440 - Total other current assets $ 148,548 $ 119,838 Fixed Assets Fixed assets stated at cost, less accumulated depreciation. Depreciation is computed by applying principally the straight-line method to the estimated useful lives of the related assets. Useful lives range from 5 to 10 years for machinery, equipment, furniture and fixtures. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the improvements. When property or equipment is retired or otherwise disposed of, the net book value of the asset is removed from the Company’s balance sheet and the net gain or loss is included in the determination of operating income. Property, plant and equipment acquired as part of a business acquisition are valued at fair value. Fixed assets are comprised of the following at September 30, 2015 and 2014 September 30, 2015 September 30, 2014 Funiture and fixtures $ 407,113 $ 103,082 407,113 103,082 Less accumulated depreciation (65,668 ) (37,780 ) Net fixed assets $ 341,445 $ 65,302 Net fixed assets - continuing operations $ 341,445 $ 65,302 Net fixed assets - discontinued operations $ - $ - Impairment of Long-Lived Assets The Company evaluates the carrying value of its long-lived assets at least annually. Impairment losses are recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted future cash flows estimated to be generated by those assets are less than the assets’ carrying amount. If such assets are impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying value or fair value, less costs to sell. Discontinued Operations In accordance with ASC 205-20, Presentation of Financial Statements-Discontinued Operations Revenue Recognition Sales revenue is generally recognized upon the shipment of product to customers or the acceptance by customers of the product. Allowances for sales returns, rebates and discounts are recorded as a component of net sales in the period the allowances were recognized. Revenue from rental payments received on equipment operating leases is recognized on a straight-line basis over the term of the lease. Revenues on fixed-price type contracts are recognized using the Percentage-Of-Completion (POC) method of accounting as specified in government contract accounting standards and the particular contract. Revenues earned on fixed-price production contracts under which units are produced and delivered in a continuous or sequential process are recognized as units are delivered based on their contractual selling prices (the “Units-of-Delivery” basis of determination). Sales and profits on each fixed-price production contract under which units are not produced in a continuous or sequential process are recorded based on the ratio of actual cumulative costs incurred to the total estimated costs at completion of the contract, multiplied by the total estimated contract revenue, less cumulative sales recognized in prior periods (the “Cost-to-Cost” basis of determination). Under both types of basis for determining revenue earned, a single estimated total profit margin is used to recognize profit for each contract over its entire period of performance, which can exceed one year. The estimated total profit margin is evaluated on a periodic basis by management throughout the term of an individual contract to determine if the estimated total profit margin should be adjusted. Cost of Revenues The costs of revenues include direct materials and labor costs, and indirect labor associated with production and shipping costs. Advertising Costs The costs of advertising are expensed as incurred and are included in the Company’s operating expenses. The Company incurred advertising expenses of $34,450 for the year ended September 30, 2015 as compared to $0 for the year ended September 30, 2014. Shipping Costs The Company includes shipping costs in cost of revenues. Income Taxes Income tax benefits or provisions are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to differences between the recorded book basis and the tax basis of assets and liabilities for financial and income tax reporting. Deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities were recovered or settled. Deferred tax assets were also recognized for operating losses that were available to offset future taxable income and tax credits that were available to offset future federal income taxes, less the effect of any allowances considered necessary. The Company follows the guidance provided by ASC48, Accounting for Uncertainty in Income Taxes Income (Loss) per Common Share Basic net loss per share excludes the impact of common stock equivalents. Diluted net loss per share utilizes the average market price per share when applying the treasury stock method in determining common stock equivalents. As of September 30, 2015, there were 129,392,933 common stock equivalents that were anti-dilutive and were not included in the calculation. Effect of Recent Accounting Pronouncements The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to September 30, 2015 through the date these financial statements were issued. Going Concern Matters The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company has sustained substantial losses, and has minimal assets. These factors, among others, indicate that the Company may not be able to continue as a going concern for a reasonable period of time. The Company’s existence is dependent upon management’s ability to develop profitable operations and resolve its liquidity problems. The accompanying financial statements do not include any adjustments that might result should the Company be unable to continue as a going concern.

Note 3 - Discontinued Operation

Note 3 - Discontinued Operations	12 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	3. Discontinued Operations In October of 2012, Bulova Technologies Ordnance Systems LLC sold substantially all of its assets to an unrelated party, and discontinued operations. As a result of the decision to sell these assets, the Company has identified the assets and liabilities of Ordnance as pertaining to discontinued operations at September 30, 2015 and September 30, 2014 and has segregated its operating results and presented them separately as a discontinued operation for all periods presented. Summarized operating results for discontinued operations is as follows: Year Ended September 30, 2015 2014 Revenue $ - $ 1,580,488 Cost of Sales - (1,570,912 ) Gross profit - 9,576 Operating expenses and interest (276,622 ) (102,680 ) Other income (expense) 398,148 4,451 Income (loss) from operations 121,526 (88,653 ) Gain on disposal of discontinued operations - - Income tax benefit - - Income (loss) from discontinued operations, net of tax $ 121,526 $ (88,653 ) The income (loss) from discontinued operations above do not include any income tax effect as the Company was not in a taxable position due its continued losses and a full valuation allowance Summary of assets and liabilities of discontinued operations is as follows: As of September 30, 2015 2014 Cash $ - $ 4,085 Accounts receivable - - Inventory - - Other current assets - - Total current assets from discontinued operations - 4,085 Property plant and equipment - net - - Other assets - - Total assets from discontinued operations $ - $ 4,085 Accounts payable and accrued expenses $ 450,000 $ 543,690 Current portion of long-term debt 700,000 1,268,942 Provision for loss on disposal of business segment - - Total current liabilities from discontinued operations 1,150,000 1,812,632 Deferred revenue - contract dispute 10,800,000 10,800,000 Total liabilities from discontinued operations $ 11,950,000 $ 12,612,632

Note 4 - Contract Dispute - Dis

Note 4 - Contract Dispute - Discontinued Operations	12 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Deferred Revenue Disclosure [Text Block]	4. Contract Dispute - Discontinued Operations At September 30, 2015 and 2014, the Company has included in liabilities of discontinued operations the amount of $10,800,000 relative to a contract performance dispute of its wholly owned subsidiary, Bulova Technologies Ordnance Systems LLC, with the US Government. This amount represents deferred revenue arising from the percentage of completion accounting applied to a contract that was terminated prior to its completion. The Company has asserted various claims in this dispute and, consequently, is carrying this amount as long term pending resolution of the counter claims. There can be no assurance with respect to the outcome of this dispute.

Note 5 - Long Term Debt

Note 5 - Long Term Debt	12 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Long-term Debt [Text Block]	5 . Long Term Debt Long term debt consisted of the following at: September 30, 2015 September 30, 2014 Note payable to an individual dated May 1, 2014 in the amount of $67,286, bearing interest at 4%, with a maturity date of April 1, 2019, unsecured - 67,286 Note payable to an individual dated January 25, 2013 and amended on August 1, 2014 in the amount of $50,000 payable at $4,000 monthly for eleven months and a final payment of $6,000 on July 10, 2015 18,000 50,000 Note payable to Capital Stack, LLC dated July 7, 2014 in the amount of $35,000 with no stipulated interest rate payable through 83 daily payments of $599 - 11,220 Note payable to Fast Advance Funding dated July 3, 2014 in the amount of $35,000 with no stipulated interest rate, payable through 66 daily payments of $689.39 - 3,959 Note payable to an individual dated April 30, 2013 in the amount of $60,000 non-interest bearing with a maturity of December 31, 2013 - 35,000 Note payable to Metro Bank dated February 14, 2014 with a maximum amount of $200,000 bearing interest at 4.65% with a maturity date of December 14, 2014, secured by assets of the Company - 200,000 Note payable to Westfield Bank for insurance finance agreement, dated August 1, 2014 bearing interest at 4%, final payment due May 1,2015 - 25,845 Note payable to GovFunding, LLC dated October 24, 2012 in the amount of $553,763, bearing interest at 8%, payable quarterly principal of $69,220.38 plus accrued interest, with a maturity of October 24, 2014, unsecured. - 553,763 Note payable to GovFunding LLC dated January 1, 2013 in the amount of $30,000, bearing interest at 8%, with a maturity date of December 31, 2013, unsecured. - 30,000 Note payable to GovFunding LLC dated January 1, 2013 in the amount of $24,552 bearing interest at 8%, with a maturity of December 31, 2013, unsecured - 24,552 Note payable to Keehan Trust Funding, LLC dated January 19, 2012 in the amount of $1,550,000, bearing interest at the rate of 10%. This note is secured by the assignment of potential proceeds from a claim against a terminated government contract with a value in excess of $4,700,000. 700,000 700,000 Note payable to Ford Credit dated October 1, 2014 in the amount of $32,929 payable in 48 monthly installments of $744, secured by a vehicle 25,791 - Note payable to Power Up Lending Group, LTD dated August 25, 2015 in the amount of $100,000 with no stipulated interest rate payable through 126 daily payments of $1,071 87,139 - Note payable to Power Up Lending Group, LTD dated September 17, 2015 in the amount of $50,000 with no stipulated interest rate payable through 126 daily payments of $536 48,568 - Note payable to Westfield Bank for insurance finance agreement, dated August 1, 2014 bearing interest at 4%, final payment due May 1, 2015 18,819 - Convertible promissory note payable to Vis Vires Group, Inc. dated August 6, 2015 in the amount of $84,000, bearing interest at 8%, with a maturity date of May 10, 2016, net of discount of $28,300, secured by a conversion privilege to common stock. 55,700 - Capital lease obligation dated July 16, 2015, bearing interest at 8%, payable at 3,355 monthly with a final payment due June 16, 2020, secured by equipment 160,857 - 1,114,874 1,701,625 Less current portion pertaining to continuing operations (265,646 ) (371,915 ) Less current portion pertaining to discontinued operations (700,000 ) (1,268,942 ) Less long term portion associated with discontinued operations - - $ 149,228 $ 60,768 26 Table Of Contents Principal maturities of long term debt for the next five years and thereafter are as follows: Period ended September 30, 2016 $ 965,646 2017 39,967 2018 42,711 2019 37,206 2020 29,344 Thereafter - $ 1,114,874

Note 6 - Notes Payable - Relate

Note 6 - Notes Payable - Related Parties	12 Months Ended
	Sep. 30, 2015
Affiliated Entity [Member]
Notes to Financial Statements
Long-term Debt [Text Block]	6. Notes Payable – Related Parties Notes payable related parties consisted of the following at: September 30, 2015 September 30, 2014 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to NFC III LLC bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 1,356,819 1,356,819 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to SIII Associates Limited Partnership bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 1,341,755 1,341,755 Promissory note as of September 30, 2014 exchanged on January 1, 2015 for a Convertible promissory note payable to SIII Associates Limited Partnership bearing interest at 8%. This note matures and all principal and interest is due and payable on March 31, 2020 100,000 100,000 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to SV Associates Limited Partnership bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 116,000 41,000 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to Craigmore Machinery Company bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 418,712 360,212 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to Gary Shapiro bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 205,000 125,000 Promissory note as of September 30, 2014 exchanged on January 1, 2015 for a Convertible promissory note payable to Tropico Equity Partners LLC bearing interest at 8%. This note matures and all principal and interest is due and payable on March 31, 2020 68,161 68,161 Convertible promissory note payable to Tropico Management LP bearing interest at 8%. This note matures and all principal and interest is due and payable on March 31, 2020 10,606 - Convertible promissory notes payable to SF NextGen bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 180,000 - Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to Banyan Capital Finance bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 23,000 23,000 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to Colleen Stacy Shapiro 2007 Trust bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 160,000 160,000 Convertible promissory note payable to Colleen Stacy Shapiro 2007 Trust bearing interest at 8%. This note matures and all principal and interest is due and payable on March 31, 2020 20,000 - Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to Rachel E Shapiro Trust bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 51,500 51,500 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to Shapiro Family D1 Trust bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 150,000 150,000 Promissory note as of September 30, 2014 exchanged on January 1, 2015 for a Convertible Promissory Note payable to The Shapiro Family D1 Trust dated bearing interest at 8%. This note matures and all principal and interest is due and payable on March 31,2020 400,000 400,000 Note payable to an individual dated April 30, 2013 in the amount of $26,269, non-interest bearing with a maturity of July 31, 2013 - 26,269 Convertible promissory note dated February 6, 2015 in the amount of $4,000,000 bearing interest at 7%, interest payable quarterly, with a maturity date of February 5, 2021, net of discount of $693,332. 3,306,667 - 7,908,220 4,203,716 Less current portion pertaining to continuing operations - - Less current portion pertaining to discontinued operations - - Less long term portion associated with discontinued operations - - $ 7,908,220 $ 4,203,716 28 Table Of Contents Principal maturities of notes payable – related parties for the next five years and thereafter are as follows: Period ended September 30, 2016 $ - 2017 - 2018 - 2019 - 2020 4,601,553 Thereafter 3,306,667 $ 7,908,220 As of September 30, 2015 and 2014 there is an amount of accrued interest on related party notes payable of $732,742 and $289,343 respectively included in accrued expenses – related party for each year.
Long-term Debt [Text Block]	5 . Long Term Debt Long term debt consisted of the following at: September 30, 2015 September 30, 2014 Note payable to an individual dated May 1, 2014 in the amount of $67,286, bearing interest at 4%, with a maturity date of April 1, 2019, unsecured - 67,286 Note payable to an individual dated January 25, 2013 and amended on August 1, 2014 in the amount of $50,000 payable at $4,000 monthly for eleven months and a final payment of $6,000 on July 10, 2015 18,000 50,000 Note payable to Capital Stack, LLC dated July 7, 2014 in the amount of $35,000 with no stipulated interest rate payable through 83 daily payments of $599 - 11,220 Note payable to Fast Advance Funding dated July 3, 2014 in the amount of $35,000 with no stipulated interest rate, payable through 66 daily payments of $689.39 - 3,959 Note payable to an individual dated April 30, 2013 in the amount of $60,000 non-interest bearing with a maturity of December 31, 2013 - 35,000 Note payable to Metro Bank dated February 14, 2014 with a maximum amount of $200,000 bearing interest at 4.65% with a maturity date of December 14, 2014, secured by assets of the Company - 200,000 Note payable to Westfield Bank for insurance finance agreement, dated August 1, 2014 bearing interest at 4%, final payment due May 1,2015 - 25,845 Note payable to GovFunding, LLC dated October 24, 2012 in the amount of $553,763, bearing interest at 8%, payable quarterly principal of $69,220.38 plus accrued interest, with a maturity of October 24, 2014, unsecured. - 553,763 Note payable to GovFunding LLC dated January 1, 2013 in the amount of $30,000, bearing interest at 8%, with a maturity date of December 31, 2013, unsecured. - 30,000 Note payable to GovFunding LLC dated January 1, 2013 in the amount of $24,552 bearing interest at 8%, with a maturity of December 31, 2013, unsecured - 24,552 Note payable to Keehan Trust Funding, LLC dated January 19, 2012 in the amount of $1,550,000, bearing interest at the rate of 10%. This note is secured by the assignment of potential proceeds from a claim against a terminated government contract with a value in excess of $4,700,000. 700,000 700,000 Note payable to Ford Credit dated October 1, 2014 in the amount of $32,929 payable in 48 monthly installments of $744, secured by a vehicle 25,791 - Note payable to Power Up Lending Group, LTD dated August 25, 2015 in the amount of $100,000 with no stipulated interest rate payable through 126 daily payments of $1,071 87,139 - Note payable to Power Up Lending Group, LTD dated September 17, 2015 in the amount of $50,000 with no stipulated interest rate payable through 126 daily payments of $536 48,568 - Note payable to Westfield Bank for insurance finance agreement, dated August 1, 2014 bearing interest at 4%, final payment due May 1, 2015 18,819 - Convertible promissory note payable to Vis Vires Group, Inc. dated August 6, 2015 in the amount of $84,000, bearing interest at 8%, with a maturity date of May 10, 2016, net of discount of $28,300, secured by a conversion privilege to common stock. 55,700 - Capital lease obligation dated July 16, 2015, bearing interest at 8%, payable at 3,355 monthly with a final payment due June 16, 2020, secured by equipment 160,857 - 1,114,874 1,701,625 Less current portion pertaining to continuing operations (265,646 ) (371,915 ) Less current portion pertaining to discontinued operations (700,000 ) (1,268,942 ) Less long term portion associated with discontinued operations - - $ 149,228 $ 60,768 26 Table Of Contents Principal maturities of long term debt for the next five years and thereafter are as follows: Period ended September 30, 2016 $ 965,646 2017 39,967 2018 42,711 2019 37,206 2020 29,344 Thereafter - $ 1,114,874

Note 7 - Income Taxes

Note 7 - Income Taxes	12 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Income Tax Disclosure [Text Block]	7. Income Taxes Deferred income taxes are the result of timing differences between book and tax basis of certain assets and liabilities, timing of income and expense recognition of certain items and net operating loss carry forwards. The Company evaluates temporary differences resulting from the different treatment of items for tax and accounting purposes and records deferred tax assets and liabilities on the balance sheet using the tax rates expected when the temporary differences reverse. On January 1 2009 the Company acquired for stock of 3SI Holdings in exchange for shares of the Company's common stock. For income tax purposes this transaction has been treated as a tax free reorganization under the provisions of Section 368A of the Internal Revenue Code. 3SI Holdings had various net operating loss carry over’s. Because of the change in ownership of 3SI Holdings, the net operating loss carry-overs will transfer to the Company. The transferred net operating losses are subject to an annual limitation under the provisions of Section 382 of the Internal Revenue Code to offset future taxable income of the Company. These net operating loss carry-overs are included in the deferred tax asset of the Company. The net income tax provision (benefit) consists of the following for the years ending September 30 2015 and 2014: 9/30/2015 9/30/2014 Current Federal $ - $ - State - - Deferred - Continuing Operations Federal - - State - - $ - $ - Deferred - Discontinued Operations Federal - - State - - $ - $ - The Company has previously recognized an income tax benefit for its operating losses generated since inception through September 30 2008 based on uncertainties concerning its ability to generate taxable income in future periods. Based on current events management has re-assessed the valuation allowance and the recognition of the deferred tax assets attributable to the net operating losses and other assets. Based on the Company’s history of losses and other negative evidence, the Company has determined that the valuation allowance should be increased accordingly to offset the entire deferred tax asset. As of September 30, 2015 the Company had federal net operating loss carry forwards of approximately $21,890,000 and Florida net operating loss carry forwards of approximately $17,295,000. The federal net operating loss carry forwards will expire in 2022 through 2035 and state net operating loss carry forwards that will expire in 2028 through 2035. The components of deferred tax assets and liabilities as of September 30, 2015 and 2014 is as follows: Current Non-Current Deferred tax assets: NOL and contribution carry forwards $ - $ 8,243,778 Capital Loss Carry Over - 657,342 Property & Equipment - (6,060 ) Accrued Comp - 225,780 Accrued interest - 112,793 Allowance for doubtful accounts - 79,554 Accrued expenses - 187,589 Share based Compensation - 3,352,739 Contract settlement - 2,284,781 - 15,138,296 Valuation Allowance - (15,138,296 ) Net Deferred Tax Asset $ - $ - Deferred tax (liabilities): - - Net Deferred Tax Liability - - Net deferred tax asset (liability) $ - $ - Less: current net deferred tax asset (liability) - - Net non-current deferred tax asset (liability) $ - $ - The change in the valuation allowance is as follow: September 30, 2014 $ 13,445,050 September 30, 2015 15,138,296 Increase in valuation allowance $ 1,693,246 The Company increased the valuation allowance by approximately $1,693,246 in the period ending September 30, 2015. The valuation allowance was decreased to offset the current year net operating loss carry over and other identified tax assets. The income tax rate computed using the federal statutory rates is reconciled to the reported effective income tax rate as follows: Continuing Operations 9/30/2015 9/30/2014 Expected provision at US statutory rate 34.00 % 34.00 % State income tax net of federal benefit 3.63 % 3.63 % Permanent and Other Differences - - Valuation Allowance -37.63 % -37.63 % Effective Income Tax Rate 0.00 % 0.00 % The Company files income tax returns on a consolidated basis in the United States federal jurisdiction and the State of Florida. As of September 30, 2015, the tax returns for the Company for the years ending 2011 through 2014 remain open to examination by the Internal Revenue Service and Florida Department of Revenue. The Company and its subsidiaries are not currently under examination for any period. The Company has adopted a policy to recognize interest and penalties accrued related to unrecognized tax benefits in its income tax provision. The Company has evaluated its unrecognized tax benefits and determined that due to the NOL carry forwards, that no accrual of interest and penalties is required in the current period.

Note 8 - Commitments and Contin

Note 8 - Commitments and Contingencies	12 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	8 . Commitments and Contingencies From time to time the Company may be a party to litigation matters involving claims against the Company. Management believes that there are no current matters that would have a material effect on the Company’s financial position or results of operations. At September 30, 2015 the Company no longer operates corporate and administrative offices in a facility that was leased by Ordnance, (a discontinued operation), from a non-affiliate in Tampa, Florida, approximating 5,000 square feet. The Tampa location was leased for a base monthly rental increased by a minimum of 2.5% each year through the expiration date of December 21, 2027. Management has determined not to accrue any additional rent pending a settlement. On August 27, 2014, Bulova Technologies Machinery LLC entered into a six year lease for a facility which includes 29,000 square feet of office, showroom and warehouse space in Clearwater, Florida for $13,500 per month, and relocated all of its operations to this facility. This facility is leased from an entity controlled by shareholders of the Company. The Company has also leased on a month to month basis, an office in Frankfurt, Germany to facilitate its European program. Total rent expense for the year ended September 30, 2015 and 2014, was approximately $298,467 and $243,376 respectively. The Company’s commitments for minimum lease payments, exclusive of any future settlement regarding the Ordnance lease, under these operating leases for the next five years and thereafter as of September 30, 2015 are as follows: Period ended September 30, 2016 $ 162,000 2017 162,000 2018 162,000 2019 162,000 2020 158,850 Thereafter - $ 806,850

Note 9 - Related Party Transact

Note 9 - Related Party Transactions	12 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	9 . Related Party Transactions The following related party transactions not disclosed elsewhere in this document are as follows: The Company has received loans from major shareholders which were supported by notes bearing interest at 5% annually with restricted conversion features and no repayment schedule. The notes were originally issued for $1,500,000 for each shareholder then subsequently raised them to a maximum of $5,000,000. As of September 30, 2015, the only remaining balance associated with these notes is a temporary balance due from Stephen L. Gurba and Evelyn R. Gurba in the amount of $45,440, which amount is included in other current assets. Craigmore Machinery Company is the sole source supplier for the industrial machine tools and related equipment that are sold by Bulova Technologies Machinery LLC. Craigmore is owned by Gary Shapiro, a major shareholder of the Company. As of September 30, 2015 and 2014, the Company had a balance payable to Craigmore of $733,922 and $778,932 respectively, and these balances are reflected as accounts payable – related parties for each year. During the year ended September 30, 2015, Bulova Technologies Compliance and Security LLC made various advances to the Company. As of September 30, 2015 there is an amount due to Compliance of $77,794. This amount is included in accrued expenses – related parties. Included within Notes payable – related parties are various notes payable to Gary L Shapiro and / or entities controlled by Gary L. Shapiro and / or his family members. As of September 30, 2015, the total amount outstanding under these related party notes is $4,601,553. These notes are secured by a security interest and pledge of all of the assets of the Company presently owned or hereinafter acquired, subordinated to the $4,000,000 Convertible Promissory Note payable to Richard Welkowitz dated February 6, 2015. On February 6, 2015, the Company issued a $4,000,000 7% Convertible Promissory Note payable to Richard Welkowitz, with interest payable quarterly and a maturity date of February 15, 2021. The debt may be converted into common stock of the Company at the following exchange rate: year 1; $.10/share: year 2, $.20/share; year 3, $.30/share; year 4, $.40/share; and year 5, $.50/share. Additionally, as part of the financing agreement, the Company issued 12,000,000 warrants to purchase the common stock of the Company at a strike price of $.02 per share for a period of ten years. The value of these warrants has been accounted for as a debt discount in the initial amount of $779,999, and is being amortized over the six year life of the loan. This note is secured by a security interest and pledge of all of the assets of the Company presently owned or hereinafter acquired.

Note 10 - Stockholders' Equity

Note 10 - Stockholders' Equity	12 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	10 . Stockholders’ Equity Prior Period Adjustment - Discontinued Operations Correction of an Error In July 2010, the U.S. Army terminated a contract to which Bulova Technologies Ordnance Systems LLC was a party. (See Item 3. Legal Proceedings). In October 2010, Ordnance appealed this termination, challenging this decision before the Armed Services Board of Contract Appeals (“ASBCA”). Ordnance used the percentage of completion method of accounting in determining the amount of revenue recognized during the progress of the contract. With the contract being terminated, and with the outcome of its appeal uncertain, Ordnance continued from the termination date forward to present as deferred revenue on its balance sheets, an unsettled amount of $6,071,700. In January 2014 a decision was rendered by the ASBCA finding that the contract was partially terminated correctly and partially terminated without justification. In light of this decision, and in reference to that portion of the contract terminated properly, Ordnance has adjusted the amount of deferred revenue associated with this terminated contract to $10,800,000, an increase of $4,728,300. This adjustment has been accounted for as a correction of an error in the percentage of completion method of accounting by restatement of beginning retained earnings as of September 30, 2013. Common Shares On December 30, 2013, the Company affected a 1 for 200 reverse split of its common stock. The financial statements have been retroactively adjusted to reflect the effects of this reverse split. All equity issuances relative to common shares are presented as post reverse quantities (1/200), as compared to filings prior to the reverse. Concurrently, the Company amended its articles to reduce the amount of authorized common shares from 5,000,000,000 to 500,000,000. October 2013 – the Company issued 500,000 common shares for services November 2013 – the Company issued 625,000 common shares for services February 2014 – the Company issued 1,102,564 common shares as conversion of debt February 2014 – the Company issued 4,000,000 common shares for services March 2014 – the Company issued 2,356,472 common shares as conversion of debt April 2014 – the Company issued 12,000,000 common shares for $142,800 May 2014 – the Company issued 3,231,118 common shares as conversion of debt June 2014 – the Company issued 4,255,534 common shares as conversion of debt June 2014 – the Company issued 1,000,000 common shares as part of a judgment settlement July 2014 – the Company issued 4,258,064 common shares as conversion of debt August 2014 – the Company issued 1,700,000 common shares as conversion of debt August 2014 – the Company issued 2,500,000 common shares for services September 2014 – the Company issued 750,000 common shares for services November 2014, the Company issued 1,500,000 common shares in association with the extension of terms on existing debt December 2014, the Company issued 1,313,450 common shares in satisfaction of debt March 2015, the Company issued 5,000,000 common shares for the benefit of Stephen L. Gurba. June 2015, the Company issued 2,000,000 common shares for services Preferred shares In November 2011, the Company amended its Articles of Incorporation to create a Preferred Shares class of stock, initially authorizing the Company to issue up to 2,000,000,000 preferred shares, with a par value of $.00001 per share, all of which were issued to our Chairman of the Board. In September 2012, the Company amended its Articles of Incorporation to increase its authorization to issue preferred shares to 5,000,000,000 at a par value of $.00001. February 25, 2013, the Company sold 2,000,000,000 preferred shares . The preferred shares have co-voting rights with the outstanding common shares, so that the common shares and the preferred shares shall vote as though, together they were a single class of stock. The shares are redeemable by the Corporation at any time, with the permission of the Preferred Shareholders, at 1/1,000,000 of a cent per preferred share. These preferred shares have no conversion rights, no dividend rights, nor any liquidation preferences. These shares are not listed on any exchange . Subscription receivable In February 2013, the Company issued 20,589,981 warrants in exchange for subscription notes receivable of $66,000. Common Stock Warrants The following table represents common stock warrant activity as of and for the year ended September 30, 2015: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value Warrants Outstanding - October 1, 2014 98,842,993 $ 0.02 8.6 $ - Granted / Vested 30,500,000 $ 0.02 Exercised - - Forfeited/expired/cancelled - Warrants Outstanding – September 30, 2015 129,342,993 $ 0.02 8.3 $ 0.04 Outstanding Exercisable – October 1, 2014 98,842,993 $ 0.02 8.6 $ - Outstanding Exercisable – September 30, 2015 129,342,993 $ 0.02 8.3 $ 0.04

Note 11 - Subsequent Events

Note 11 - Subsequent Events	12 Months Ended
	Sep. 30, 2015
Notes to Financial Statements
Subsequent Events [Text Block]	11 . Subsequent Events Subsequent to September 30, 2015, the Company issued additional shares of its common stock as follows: October 2015 – 75,000 common shares issued upon exercise of warrants November 2015 – the Company issued common stock warrants to purchase 12,000,000 common shares for services. December 2015 – 5,000,000 common shares issued for the benefit of Stephen L. Gurba December 2015 – the Company issued common stock warrants to purchase 1,000,000 as satisfaction of debt. December 2015 – the Company issued common stock warrants to purchase 7,400,000 common shares for services. January 2016 – 5,100,000 common shares issued in association with renegotiated debt terms. January 28, 2016 – , BT-Twiss Transport LLC, a subsidiary of Bulova Technologies Group, Inc., closed on the acquisition of all of the outstanding stock of Twiss Transport, Inc., Twiss Logistics, Inc., and Twiss Cold Storage Inc., all Florida corporations, pursuant to two separate “Stock Purchase Agreements”. The stock of these three companies was owned equally by two parties, namely (a) Ernest P. Twiss, as Trustee of the Ernest P. Twiss Revocable Trust dated June 20, 2013, and (b) Ronald R. Damico, as Trustee of the Ronald R. Damico Revocable Trust dated September 6, 2013. The terms of the two “Stock Purchase Agreements” are as follows: 1. A stock purchase agreement between BT-Twiss Transport LLC and Ernest P. Twiss, as Trustee of the Ernest P. Twiss Revocable Trust dated June 20, 2013, to purchase all of its outstanding stock, representing 50% of all outstanding stock of all three companies, for cash consideration of $5,000,000. 2. A stock purchase agreement between BT-Twiss Transport LLC and Ronald R. Damico, as Trustee of the Ronald R. Damico Revocable Trust dated September 6. 2013, to purchase all of its outstanding stock, representing 50% of all outstanding stock of all three companies, for cash consideration of $ 250,000, a five year five percent (5%) promissory note in the principal amount of $4,750,000 due five years from the closing, five year warrants to purchase 500,000 common shares of the Company at $.08 per share, and 3,000,000 restricted common shares of the Company On January 28, 2016, BT-Twiss Transport LLC, a subsidiary of Bulova Technologies Group, Inc., Twiss Transport, Inc., Twiss Logistics, Inc., and Twiss Cold Storage Inc., Richard Welkowitz (majority owner of BT-Twiss Transport LLC) and Stephen Gurba (CEO of Bulova Technologies Group, Inc.) entered into a term loan agreement with Sunshine Bank for $2,000,000. The term loan bears interest at 4.75% per annum, includes a monthly payment of $28,033, and has a final maturity date of January 29, 2021. On January 28, 2016, BT-Twiss Transport LLC, a subsidiary of Bulova Technologies Group, Inc., Twiss Transport, Inc., Twiss Logistics, Inc., Twiss Cold Storage Inc., entered into a revolving credit agreement with Sunshine Bank up to a maximum of $2,000,000 based on a borrowing base associated with accounts receivable and inventory of the borrowers. The revolving credit loan bears interest at the Prime Rate plus 1.0% as defined in the agreement. On January 28, 2016, B-T Twiss Transport LLC, a subsidiary of Bulova Technologies Group, Inc., entered into a promissory note agreement with Lake Avenue South East Real Estate, LLC (a company controlled by Stephen Gurba and Richard Welkowitz), for $2,400,000. The promissory note bears interest at 4.24% for the first five years and will be adjusted to a new fixed rate on January 29, 2021. Monthly payments of $14,848.83 for the first five years adjusted along with the interest rate on January 29, 2021 to be amortized through the maturity date of January 29, 2036.

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2015
Accounting Policies [Abstract]
Subsequent Events, Policy [Policy Text Block]	Subsequent Events The Company has evaluated subsequent events through February 22, 2016 to assess the need for potential recognition or disclosure in this report. Based upon this evaluation, management determined that all subsequent events that require recognition in the financial statements have been included.
Segment Reporting, Policy [Policy Text Block]	Business Segments Commencing with the Company’s formation of Bulova Technologies Machinery LLC, the Company now operates in two business segments, government contracting and ammunition and commercial machine tool sales. As the only income from government contracting for the years ended September 30, 2015 and 2014 was included in discontinued operations, the Company has determined not to present financial information by segment.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the Company's financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in these financial statements and accompanying notes. Actual results could differ from those estimates.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Financial Instruments The carrying amounts of cash, receivables and current liabilities approximated fair value due to the short-term maturity of the instruments. Debt obligations were carried at cost, which approximated fair value due to the prevailing market rate for similar instruments.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurement All financial and nonfinancial assets and liabilities were recognized or disclosed at fair value in the financial statements. This value was evaluated on a recurring basis (at least annually). Generally accepted accounting principles in the United States define fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on a measurement date. The accounting principles also established a fair value hierarchy which required an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Three levels of inputs were used to measure fair value. Level 1: Quotes market prices in active markets for identical assets or liabilities. Level 2: Observable market based inputs or unobservable inputs that were corroborated by market data. Level 3: Unobservable inputs that were not corroborated by market data.
Equity Method Investments, Policy [Policy Text Block]	Equity method of accounting – Joint Venture The Company accounts for its joint venture interest in Bulova Technologies Compliance and Security LLC using the equity method of accounting. The Company’s ownership interest in this joint venture is 30 percent. At September 30, 2015, the operations of the joint venture reflect a loss in excess of the Company’s investment. As a result, the amount carried on the balance sheet as of September 30, 2015 is $0.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For purposes of the statements of cash flows, the Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. The Company maintains its cash deposits in major financial institutions in the United States. At times deposits within a bank may exceed the amount of insurance provided on such deposits. Generally, these deposits are redeemed upon demand and, therefore, are considered by management to bear minimal risk.
Receivables, Policy [Policy Text Block]	Accounts receivable Accounts receivable represent amounts due from customers in the ordinary course of business from sales activities in each of the Company’s business segments. The Company considers accounts more than 90 days old to be past due. The Company uses the allowance method for recognizing bad debts. When an account is deemed uncollectible, it is written off against the allowance. The Company generally does not require collateral for its accounts receivable. At September 30, 2015 and 2014 the Company has provided an allowance for doubtful accounts of $211,412 and $200,000 respectively.
Inventory, Policy [Policy Text Block]	Inventory Inventory is stated at the lower of cost (first-in, first-out) or market. Market was generally considered to be net realizable value. Inventory consisted of materials used to manufacture the Company’s products work in process and finished goods ready for sale. The breakdown of inventory at September 30, 2015 and 2014 is as follows: September 30, 2015 September 30, 2014 Finished goods $ 253,195 $ - Materials and supplies 6,396 12,060 Total inventory $ 259,591 $ 12,060
Other Current Assets [Policy Text Block]	Other current assets Other current assets are comprised of the following at September 30, 2015 and 2014 September 30, 2015 September 30, 2014 Prepaid expenses and deposits $ 103,108 $ 119,838 Advances to shareholder 45,440 - Total other current assets $ 148,548 $ 119,838
Property, Plant and Equipment, Policy [Policy Text Block]	Fixed Assets Fixed assets stated at cost, less accumulated depreciation. Depreciation is computed by applying principally the straight-line method to the estimated useful lives of the related assets. Useful lives range from 5 to 10 years for machinery, equipment, furniture and fixtures. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the improvements. When property or equipment is retired or otherwise disposed of, the net book value of the asset is removed from the Company’s balance sheet and the net gain or loss is included in the determination of operating income. Property, plant and equipment acquired as part of a business acquisition are valued at fair value. Fixed assets are comprised of the following at September 30, 2015 and 2014 September 30, 2015 September 30, 2014 Funiture and fixtures $ 407,113 $ 103,082 407,113 103,082 Less accumulated depreciation (65,668 ) (37,780 ) Net fixed assets $ 341,445 $ 65,302 Net fixed assets - continuing operations $ 341,445 $ 65,302 Net fixed assets - discontinued operations $ - $ -
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company evaluates the carrying value of its long-lived assets at least annually. Impairment losses are recorded on long-lived assets used in operations when indicators of impairment are present and the undiscounted future cash flows estimated to be generated by those assets are less than the assets’ carrying amount. If such assets are impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying value or fair value, less costs to sell.
Discontinued Operations, Policy [Policy Text Block]	Discontinued Operations In accordance with ASC 205-20, Presentation of Financial Statements-Discontinued Operations
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Sales revenue is generally recognized upon the shipment of product to customers or the acceptance by customers of the product. Allowances for sales returns, rebates and discounts are recorded as a component of net sales in the period the allowances were recognized. Revenue from rental payments received on equipment operating leases is recognized on a straight-line basis over the term of the lease. Revenues on fixed-price type contracts are recognized using the Percentage-Of-Completion (POC) method of accounting as specified in government contract accounting standards and the particular contract. Revenues earned on fixed-price production contracts under which units are produced and delivered in a continuous or sequential process are recognized as units are delivered based on their contractual selling prices (the “Units-of-Delivery” basis of determination). Sales and profits on each fixed-price production contract under which units are not produced in a continuous or sequential process are recorded based on the ratio of actual cumulative costs incurred to the total estimated costs at completion of the contract, multiplied by the total estimated contract revenue, less cumulative sales recognized in prior periods (the “Cost-to-Cost” basis of determination). Under both types of basis for determining revenue earned, a single estimated total profit margin is used to recognize profit for each contract over its entire period of performance, which can exceed one year. The estimated total profit margin is evaluated on a periodic basis by management throughout the term of an individual contract to determine if the estimated total profit margin should be adjusted.
Cost of Sales, Policy [Policy Text Block]	Cost of Revenues The costs of revenues include direct materials and labor costs, and indirect labor associated with production and shipping costs.
Advertising Costs, Policy [Policy Text Block]	Advertising Costs The costs of advertising are expensed as incurred and are included in the Company’s operating expenses. The Company incurred advertising expenses of $34,450 for the year ended September 30, 2015 as compared to $0 for the year ended September 30, 2014.
Shipping and Handling Cost, Policy [Policy Text Block]	Shipping Costs The Company includes shipping costs in cost of revenues.
Income Tax, Policy [Policy Text Block]	Income Taxes Income tax benefits or provisions are provided for the tax effects of transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to differences between the recorded book basis and the tax basis of assets and liabilities for financial and income tax reporting. Deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities were recovered or settled. Deferred tax assets were also recognized for operating losses that were available to offset future taxable income and tax credits that were available to offset future federal income taxes, less the effect of any allowances considered necessary. The Company follows the guidance provided by ASC48, Accounting for Uncertainty in Income Taxes
Earnings Per Share, Policy [Policy Text Block]	Income (Loss) per Common Share Basic net loss per share excludes the impact of common stock equivalents. Diluted net loss per share utilizes the average market price per share when applying the treasury stock method in determining common stock equivalents. As of September 30, 2015, there were 129,392,933 common stock equivalents that were anti-dilutive and were not included in the calculation.
New Accounting Pronouncements, Policy [Policy Text Block]	Effect of Recent Accounting Pronouncements The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to September 30, 2015 through the date these financial statements were issued.
Going Concern Policy [Policy Text Block]	Going Concern Matters The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company has sustained substantial losses, and has minimal assets. These factors, among others, indicate that the Company may not be able to continue as a going concern for a reasonable period of time. The Company’s existence is dependent upon management’s ability to develop profitable operations and resolve its liquidity problems. The accompanying financial statements do not include any adjustments that might result should the Company be unable to continue as a going concern.

Note 2 - Principles of Consol20

Note 2 - Principles of Consolidation and Basis of Presentation (Tables)	12 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Inventory, Current [Table Text Block]	September 30, 2015 September 30, 2014 Finished goods $ 253,195 $ - Materials and supplies 6,396 12,060 Total inventory $ 259,591 $ 12,060
Schedule of Other Current Assets [Table Text Block]	September 30, 2015 September 30, 2014 Prepaid expenses and deposits $ 103,108 $ 119,838 Advances to shareholder 45,440 - Total other current assets $ 148,548 $ 119,838
Property, Plant and Equipment [Table Text Block]	September 30, 2015 September 30, 2014 Funiture and fixtures $ 407,113 $ 103,082 407,113 103,082 Less accumulated depreciation (65,668 ) (37,780 ) Net fixed assets $ 341,445 $ 65,302 Net fixed assets - continuing operations $ 341,445 $ 65,302 Net fixed assets - discontinued operations $ - $ -

Note 3 - Discontinued Operati21

Note 3 - Discontinued Operations (Tables)	12 Months Ended
	Sep. 30, 2015
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	Year Ended September 30, 2015 2014 Revenue $ - $ 1,580,488 Cost of Sales - (1,570,912 ) Gross profit - 9,576 Operating expenses and interest (276,622 ) (102,680 ) Other income (expense) 398,148 4,451 Income (loss) from operations 121,526 (88,653 ) Gain on disposal of discontinued operations - - Income tax benefit - - Income (loss) from discontinued operations, net of tax $ 121,526 $ (88,653 )
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	As of September 30, 2015 2014 Cash $ - $ 4,085 Accounts receivable - - Inventory - - Other current assets - - Total current assets from discontinued operations - 4,085 Property plant and equipment - net - - Other assets - - Total assets from discontinued operations $ - $ 4,085 Accounts payable and accrued expenses $ 450,000 $ 543,690 Current portion of long-term debt 700,000 1,268,942 Provision for loss on disposal of business segment - - Total current liabilities from discontinued operations 1,150,000 1,812,632 Deferred revenue - contract dispute 10,800,000 10,800,000 Total liabilities from discontinued operations $ 11,950,000 $ 12,612,632

Note 5 - Long Term Debt (Tables

Note 5 - Long Term Debt (Tables)	12 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Debt [Table Text Block]	September 30, 2015 September 30, 2014 Note payable to an individual dated May 1, 2014 in the amount of $67,286, bearing interest at 4%, with a maturity date of April 1, 2019, unsecured - 67,286 Note payable to an individual dated January 25, 2013 and amended on August 1, 2014 in the amount of $50,000 payable at $4,000 monthly for eleven months and a final payment of $6,000 on July 10, 2015 18,000 50,000 Note payable to Capital Stack, LLC dated July 7, 2014 in the amount of $35,000 with no stipulated interest rate payable through 83 daily payments of $599 - 11,220 Note payable to Fast Advance Funding dated July 3, 2014 in the amount of $35,000 with no stipulated interest rate, payable through 66 daily payments of $689.39 - 3,959 Note payable to an individual dated April 30, 2013 in the amount of $60,000 non-interest bearing with a maturity of December 31, 2013 - 35,000 Note payable to Metro Bank dated February 14, 2014 with a maximum amount of $200,000 bearing interest at 4.65% with a maturity date of December 14, 2014, secured by assets of the Company - 200,000 Note payable to Westfield Bank for insurance finance agreement, dated August 1, 2014 bearing interest at 4%, final payment due May 1,2015 - 25,845 Note payable to GovFunding, LLC dated October 24, 2012 in the amount of $553,763, bearing interest at 8%, payable quarterly principal of $69,220.38 plus accrued interest, with a maturity of October 24, 2014, unsecured. - 553,763 Note payable to GovFunding LLC dated January 1, 2013 in the amount of $30,000, bearing interest at 8%, with a maturity date of December 31, 2013, unsecured. - 30,000 Note payable to GovFunding LLC dated January 1, 2013 in the amount of $24,552 bearing interest at 8%, with a maturity of December 31, 2013, unsecured - 24,552 Note payable to Keehan Trust Funding, LLC dated January 19, 2012 in the amount of $1,550,000, bearing interest at the rate of 10%. This note is secured by the assignment of potential proceeds from a claim against a terminated government contract with a value in excess of $4,700,000. 700,000 700,000 Note payable to Ford Credit dated October 1, 2014 in the amount of $32,929 payable in 48 monthly installments of $744, secured by a vehicle 25,791 - Note payable to Power Up Lending Group, LTD dated August 25, 2015 in the amount of $100,000 with no stipulated interest rate payable through 126 daily payments of $1,071 87,139 - Note payable to Power Up Lending Group, LTD dated September 17, 2015 in the amount of $50,000 with no stipulated interest rate payable through 126 daily payments of $536 48,568 - Note payable to Westfield Bank for insurance finance agreement, dated August 1, 2014 bearing interest at 4%, final payment due May 1, 2015 18,819 - Convertible promissory note payable to Vis Vires Group, Inc. dated August 6, 2015 in the amount of $84,000, bearing interest at 8%, with a maturity date of May 10, 2016, net of discount of $28,300, secured by a conversion privilege to common stock. 55,700 - Capital lease obligation dated July 16, 2015, bearing interest at 8%, payable at 3,355 monthly with a final payment due June 16, 2020, secured by equipment 160,857 - 1,114,874 1,701,625 Less current portion pertaining to continuing operations (265,646 ) (371,915 ) Less current portion pertaining to discontinued operations (700,000 ) (1,268,942 ) Less long term portion associated with discontinued operations - - $ 149,228 $ 60,768
Schedule of Maturities of Long-term Debt [Table Text Block]	Period ended September 30, 2016 $ 965,646 2017 39,967 2018 42,711 2019 37,206 2020 29,344 Thereafter - $ 1,114,874

Note 6 - Notes Payable - Rela23

Note 6 - Notes Payable - Related Parties (Tables)	12 Months Ended
	Sep. 30, 2015
Affiliated Entity [Member]
Notes Tables
Schedule of Debt [Table Text Block]	September 30, 2015 September 30, 2014 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to NFC III LLC bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 1,356,819 1,356,819 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to SIII Associates Limited Partnership bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 1,341,755 1,341,755 Promissory note as of September 30, 2014 exchanged on January 1, 2015 for a Convertible promissory note payable to SIII Associates Limited Partnership bearing interest at 8%. This note matures and all principal and interest is due and payable on March 31, 2020 100,000 100,000 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to SV Associates Limited Partnership bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 116,000 41,000 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to Craigmore Machinery Company bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 418,712 360,212 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to Gary Shapiro bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 205,000 125,000 Promissory note as of September 30, 2014 exchanged on January 1, 2015 for a Convertible promissory note payable to Tropico Equity Partners LLC bearing interest at 8%. This note matures and all principal and interest is due and payable on March 31, 2020 68,161 68,161 Convertible promissory note payable to Tropico Management LP bearing interest at 8%. This note matures and all principal and interest is due and payable on March 31, 2020 10,606 - Convertible promissory notes payable to SF NextGen bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 180,000 - Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to Banyan Capital Finance bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 23,000 23,000 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to Colleen Stacy Shapiro 2007 Trust bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 160,000 160,000 Convertible promissory note payable to Colleen Stacy Shapiro 2007 Trust bearing interest at 8%. This note matures and all principal and interest is due and payable on March 31, 2020 20,000 - Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to Rachel E Shapiro Trust bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 51,500 51,500 Various promissory notes as of September 30, 2014 exchanged on January 1, 2015 for Convertible promissory notes payable to Shapiro Family D1 Trust bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 150,000 150,000 Promissory note as of September 30, 2014 exchanged on January 1, 2015 for a Convertible Promissory Note payable to The Shapiro Family D1 Trust dated bearing interest at 8%. This note matures and all principal and interest is due and payable on March 31,2020 400,000 400,000 Note payable to an individual dated April 30, 2013 in the amount of $26,269, non-interest bearing with a maturity of July 31, 2013 - 26,269 Convertible promissory note dated February 6, 2015 in the amount of $4,000,000 bearing interest at 7%, interest payable quarterly, with a maturity date of February 5, 2021, net of discount of $693,332. 3,306,667 - 7,908,220 4,203,716 Less current portion pertaining to continuing operations - - Less current portion pertaining to discontinued operations - - Less long term portion associated with discontinued operations - - $ 7,908,220 $ 4,203,716
Schedule of Maturities of Long-term Debt [Table Text Block]	Period ended September 30, 2016 $ - 2017 - 2018 - 2019 - 2020 4,601,553 Thereafter 3,306,667 $ 7,908,220
Schedule of Debt [Table Text Block]	September 30, 2015 September 30, 2014 Note payable to an individual dated May 1, 2014 in the amount of $67,286, bearing interest at 4%, with a maturity date of April 1, 2019, unsecured - 67,286 Note payable to an individual dated January 25, 2013 and amended on August 1, 2014 in the amount of $50,000 payable at $4,000 monthly for eleven months and a final payment of $6,000 on July 10, 2015 18,000 50,000 Note payable to Capital Stack, LLC dated July 7, 2014 in the amount of $35,000 with no stipulated interest rate payable through 83 daily payments of $599 - 11,220 Note payable to Fast Advance Funding dated July 3, 2014 in the amount of $35,000 with no stipulated interest rate, payable through 66 daily payments of $689.39 - 3,959 Note payable to an individual dated April 30, 2013 in the amount of $60,000 non-interest bearing with a maturity of December 31, 2013 - 35,000 Note payable to Metro Bank dated February 14, 2014 with a maximum amount of $200,000 bearing interest at 4.65% with a maturity date of December 14, 2014, secured by assets of the Company - 200,000 Note payable to Westfield Bank for insurance finance agreement, dated August 1, 2014 bearing interest at 4%, final payment due May 1,2015 - 25,845 Note payable to GovFunding, LLC dated October 24, 2012 in the amount of $553,763, bearing interest at 8%, payable quarterly principal of $69,220.38 plus accrued interest, with a maturity of October 24, 2014, unsecured. - 553,763 Note payable to GovFunding LLC dated January 1, 2013 in the amount of $30,000, bearing interest at 8%, with a maturity date of December 31, 2013, unsecured. - 30,000 Note payable to GovFunding LLC dated January 1, 2013 in the amount of $24,552 bearing interest at 8%, with a maturity of December 31, 2013, unsecured - 24,552 Note payable to Keehan Trust Funding, LLC dated January 19, 2012 in the amount of $1,550,000, bearing interest at the rate of 10%. This note is secured by the assignment of potential proceeds from a claim against a terminated government contract with a value in excess of $4,700,000. 700,000 700,000 Note payable to Ford Credit dated October 1, 2014 in the amount of $32,929 payable in 48 monthly installments of $744, secured by a vehicle 25,791 - Note payable to Power Up Lending Group, LTD dated August 25, 2015 in the amount of $100,000 with no stipulated interest rate payable through 126 daily payments of $1,071 87,139 - Note payable to Power Up Lending Group, LTD dated September 17, 2015 in the amount of $50,000 with no stipulated interest rate payable through 126 daily payments of $536 48,568 - Note payable to Westfield Bank for insurance finance agreement, dated August 1, 2014 bearing interest at 4%, final payment due May 1, 2015 18,819 - Convertible promissory note payable to Vis Vires Group, Inc. dated August 6, 2015 in the amount of $84,000, bearing interest at 8%, with a maturity date of May 10, 2016, net of discount of $28,300, secured by a conversion privilege to common stock. 55,700 - Capital lease obligation dated July 16, 2015, bearing interest at 8%, payable at 3,355 monthly with a final payment due June 16, 2020, secured by equipment 160,857 - 1,114,874 1,701,625 Less current portion pertaining to continuing operations (265,646 ) (371,915 ) Less current portion pertaining to discontinued operations (700,000 ) (1,268,942 ) Less long term portion associated with discontinued operations - - $ 149,228 $ 60,768
Schedule of Maturities of Long-term Debt [Table Text Block]	Period ended September 30, 2016 $ 965,646 2017 39,967 2018 42,711 2019 37,206 2020 29,344 Thereafter - $ 1,114,874

Note 7 - Income Taxes (Tables)

Note 7 - Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	9/30/2015 9/30/2014 Current Federal $ - $ - State - - Deferred - Continuing Operations Federal - - State - - $ - $ - Deferred - Discontinued Operations Federal - - State - - $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Current Non-Current Deferred tax assets: NOL and contribution carry forwards $ - $ 8,243,778 Capital Loss Carry Over - 657,342 Property & Equipment - (6,060 ) Accrued Comp - 225,780 Accrued interest - 112,793 Allowance for doubtful accounts - 79,554 Accrued expenses - 187,589 Share based Compensation - 3,352,739 Contract settlement - 2,284,781 - 15,138,296 Valuation Allowance - (15,138,296 ) Net Deferred Tax Asset $ - $ - Deferred tax (liabilities): - - Net Deferred Tax Liability - - Net deferred tax asset (liability) $ - $ - Less: current net deferred tax asset (liability) - - Net non-current deferred tax asset (liability) $ - $ - The change in the valuation allowance is as follow: September 30, 2014 $ 13,445,050 September 30, 2015 15,138,296 Increase in valuation allowance $ 1,693,246
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Continuing Operations 9/30/2015 9/30/2014 Expected provision at US statutory rate 34.00 % 34.00 % State income tax net of federal benefit 3.63 % 3.63 % Permanent and Other Differences - - Valuation Allowance -37.63 % -37.63 % Effective Income Tax Rate 0.00 % 0.00 %

Note 8 - Commitments and Cont25

Note 8 - Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Period ended September 30, 2016 $ 162,000 2017 162,000 2018 162,000 2019 162,000 2020 158,850 Thereafter - $ 806,850

Note 10 - Stockholders' Equity

Note 10 - Stockholders' Equity (Tables)	12 Months Ended
	Sep. 30, 2015
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value Warrants Outstanding - October 1, 2014 98,842,993 $ 0.02 8.6 $ - Granted / Vested 30,500,000 $ 0.02 Exercised - - Forfeited/expired/cancelled - Warrants Outstanding – September 30, 2015 129,342,993 $ 0.02 8.3 $ 0.04 Outstanding Exercisable – October 1, 2014 98,842,993 $ 0.02 8.6 $ - Outstanding Exercisable – September 30, 2015 129,342,993 $ 0.02 8.3 $ 0.04

Supplemental Schedule of Non-27

Supplemental Schedule of Non-Cash Financing and Investing Activities (Details Textual) - shares	1 Months Ended
	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Nov. 30, 2014	Sep. 30, 2014	Aug. 31, 2014	Jul. 31, 2014	Jun. 30, 2014	May. 31, 2014	Mar. 31, 2014	Feb. 28, 2014	Nov. 30, 2013	Oct. 31, 2013
Issuance of Shares for Debt 1 [Member]
Debt Conversion, Converted Instrument, Shares Issued							2,129,032
Issuance of Shares for Debt 2 [Member]
Debt Conversion, Converted Instrument, Shares Issued							2,129,032
Issuance of Warrants 1 [Member]
Warrants Issued in Period		12,000,000
Issuance of Warrants 2 [Member]
Warrants Issued in Period		2,000,000
Stock Issued During Period, Shares, Issued for Services	2,000,000	5,000,000			750,000	2,500,000					4,000,000	625,000	500,000
Debt Conversion, Converted Instrument, Shares Issued			1,313,450			1,700,000	4,258,064	4,255,534	3,231,118	2,356,472	1,102,564
Warrants Issued for Services					10,187,500	25,700,000		3,000,000	1,100,000
Stock Issued During Period, Shares, Judgment Settlement								1,000,000
Stock Issued During Period, Shares, Costs Assoicated with Settlement of Debt				1,500,000		750,000

Note 1 - Description of Busin28

Note 1 - Description of Business (Details Textual) - Bulova Technologies Machinery, LLC [Member]	Aug. 27, 2014a	Aug. 27, 2014ft²	Jul. 31, 2013ft²	Sep. 30, 2012a
Sanford, Florida Lease [Member]
Area of Real Estate Property			6,000
New Jersey Lease [Member]
Area of Real Estate Property			10,000
Clearwater, Florida Lease [Member]
Area of Real Estate Property	29,000	29,000
Area of Real Estate Property | a				261

Note 2 - Principles of Consol29

Note 2 - Principles of Consolidation and Basis of Presentation (Details Textual)	Jan. 01, 2009shares	Sep. 30, 2015USD ($)shares	Sep. 30, 2014USD ($)	Sep. 30, 2012a
3Si [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares	40,000,000
Number of Operating Segments	3
Bulova Techonologies Compliance and Security LLC [Member]
Equity Method Investment, Ownership Percentage		30.00%
Equity Method Investments		$ 0
Bulova Technologies Ordnance Systems LLC [Member]
Area of Real Estate Property | a				261
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life		5 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life		10 years
Number of Operating Segments		2
Allowance for Doubtful Accounts Receivable		$ 211,412	$ 200,000
Advertising Expense		$ 34,450	$ 0
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares		129,392,933

Note 2 - Inventory (Details)

Note 2 - Inventory (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Finished goods	$ 253,195
Materials and supplies	6,396	$ 12,060
Total inventory	$ 259,591	$ 12,060

Note 2 - Other Current Assets (

Note 2 - Other Current Assets (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Prepaid expenses and deposits	$ 103,108	$ 119,838
Advances to shareholder	45,440
Total other current assets	$ 148,548	$ 119,838

Note 2 - Property, Plant and Eq

Note 2 - Property, Plant and Equipment (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Furniture and Fixtures [Member]
Property, plant and equipment, gross	$ 407,113	$ 103,082
Continuing Operations [Member]
Net fixed assets - continuing operations	$ 341,445	$ 65,302
Discontinued Operations [Member]
Net fixed assets - discontinued operations
Property, plant and equipment, gross	$ 407,113	$ 103,082
Less accumulated depreciation	(65,668)	(37,780)
Net fixed assets	341,445	65,302
Net fixed assets - continuing operations	$ 341,445	$ 65,302

Note 3 - Operating Results For

Note 3 - Operating Results For Discontinued Operations (Details) - Bulova Technologies Ordnance Systems LLC [Member] - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Revenue		$ 1,580,488
Cost of Sales		(1,570,912)
Gross profit		9,576
Operating expenses and interest	$ (276,622)	(102,680)
Other income (expense)	398,148	4,451
Income (loss) from operations	$ 121,526	$ (88,653)
Gain on disposal of discontinued operations
Income tax benefit
Income (loss) from discontinued operations, net of tax	$ 121,526	$ (88,653)

Note 3 - Assets and Liabilities

Note 3 - Assets and Liabilities of Discontinued Operations (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Bulova Technologies Ordnance Systems LLC [Member]
Cash		$ 4,085
Accounts receivable
Inventory
Other current assets
Total current assets from discontinued operations		$ 4,085
Net fixed assets - discontinued operations
Other assets
Total assets from discontinued operations		$ 4,085
Accounts payable and accrued expenses	$ 450,000	543,690
Current portion of long-term debt	700,000	1,268,942
Disposal Group, Including Discontinued Operation, Liabilities, Current	1,150,000	1,812,632
Deferred revenue - contract dispute	10,800,000	10,800,000
Total liabilities from discontinued operations	$ 11,950,000	12,612,632
Total current assets from discontinued operations		4,085
Current portion of long-term debt	$ 700,000	1,268,942
Disposal Group, Including Discontinued Operation, Liabilities, Current	$ 1,150,000	$ 1,812,632

Note 4 - Contract Dispute - D35

Note 4 - Contract Dispute - Discontinued Operations (Details Textual) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Contract Performance Dispute [Member] | Bulova Technologies Ordnance Systems LLC [Member]
Disposal Group, Including Discontinued Operation, Liabilities, Current	$ 10,800,000	$ 10,800,000
Disposal Group, Including Discontinued Operation, Liabilities, Current	$ 1,150,000	$ 1,812,632

Note 5 - Long Term Debt (Detail

Note 5 - Long Term Debt (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Note Payable to an Individual May 1, 2014 [Member]
Note Payable		$ 67,286
Note Payable to an Individual on January 25, 2013 [Member]
Note Payable	$ 18,000	50,000
Note Payable to Capital Stack, LLC Dated July 7, 2014 [Member]
Note Payable		11,220
Note Payable to Fast Advance Funding Dated July 3, 2014 [Member]
Note Payable		3,959
Note Payable to an Individual Dated April 30, 2013 A [Member]
Note Payable		35,000
Note Payable to Metro Bank Dated February 14, 2014 [Member]
Note Payable		200,000
Note Payable to Westfield Bank [Member]
Note Payable	$ 18,819	25,845
Note Payable to GovFunding, LLC Dated October 24 ,2012 [Member]
Note Payable		553,763
Note Payable to GovFunding LLC on January 1, 2013 for $30,000 [Member]
Note Payable		30,000
Note Payable to GovFunding LLC on January 1, 2013 for $24,552 [Member]
Note Payable		24,552
Note Payable to Keehan Trust Funding, LLC, Dated January 19, 2012 [Member]
Note Payable	$ 700,000	$ 700,000
Note Payable to Ford Credit [Member]
Note Payable	25,791
Note Payable to Power Up Lending Dated August 25, 2015 [Member]
Note Payable	87,139
Note Payable to Power Up Lending Group Dated September 17, 2015 [Member]
Note Payable	48,568
Convertible Debt [Member]
Note Payable	55,700
Capital Lease Obligations [Member]
Note Payable	160,857
Note Payable	1,114,874	$ 1,701,625
Less current portion pertaining to continuing operations	(265,646)	(371,915)
Less current portion pertaining to discontinued operations	$ (700,000)	$ (1,268,942)
Less long term portion associated with discontinued operations
	$ 149,228	$ 60,768

Note 5 - Long Term Debt (Deta37

Note 5 - Long Term Debt (Details) (Parentheticals)	12 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)
Note Payable to an Individual May 1, 2014 [Member]
Debt Instrument, Face Amount		$ 67,286
Debt Instrument, Interest Rate, Stated Percentage		4.00%
Note Payable to an Individual on January 25, 2013 [Member]
Debt Instrument, Face Amount	$ 50,000	$ 50,000
Principal payments	4,000	4,000
Balloon payment	$ 6,000	6,000
Note Payable to Capital Stack, LLC Dated July 7, 2014 [Member]
Debt Instrument, Face Amount		35,000
Principal payments		$ 599
Number of payments		83
Note Payable to Fast Advance Funding Dated July 3, 2014 [Member]
Debt Instrument, Face Amount		$ 35,000
Principal payments		$ 689
Number of payments		66
Note Payable to an Individual Dated April 30, 2013 A [Member]
Debt Instrument, Face Amount		$ 60,000
Note Payable to Metro Bank Dated February 14, 2014 [Member]
Debt Instrument, Face Amount		$ 200,000
Debt Instrument, Interest Rate, Stated Percentage		4.65%
Note Payable to Westfield Bank [Member]
Debt Instrument, Interest Rate, Stated Percentage	4.00%	4.00%
Note Payable to GovFunding, LLC Dated October 24 ,2012 [Member]
Debt Instrument, Face Amount		$ 553,763
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Principal payments		$ 69,220
Note Payable to GovFunding LLC on January 1, 2013 for $30,000 [Member]
Debt Instrument, Face Amount		$ 30,000
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Note Payable to GovFunding LLC on January 1, 2013 for $24,552 [Member]
Debt Instrument, Face Amount		$ 24,552
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Note Payable to Keehan Trust Funding, LLC, Dated January 19, 2012 [Member]
Debt Instrument, Face Amount	$ 1,550,000	$ 1,550,000
Debt Instrument, Interest Rate, Stated Percentage	10.00%	10.00%
Colateral	$ 4,700,000	$ 4,700,000
Note Payable to Ford Credit [Member]
Debt Instrument, Face Amount	32,929
Principal payments	$ 744
Number of payments	48
Note Payable to Power Up Lending Dated August 25, 2015 [Member]
Debt Instrument, Face Amount	$ 100,000
Principal payments	$ 1,071
Number of payments	126
Note Payable to Power Up Lending Group Dated September 17, 2015 [Member]
Debt Instrument, Face Amount	$ 50,000
Principal payments	$ 536
Number of payments	126
Convertible Debt [Member]
Debt Instrument, Face Amount	$ 84,000
Principal payments	8
Debt Instrument, Unamortized Discount	$ 28,300
Capital Lease Obligations [Member]
Debt Instrument, Interest Rate, Stated Percentage
Principal payments

Note 5 - Principal Maturities o

Note 5 - Principal Maturities of Long Term Debt (Details)	Sep. 30, 2015USD ($)
2,016	$ 965,646
2,017	39,967
2,018	42,711
2,019	37,206
2,020	$ 29,344
Thereafter
	$ 1,114,874

Note 6 - Notes Payable - Rela39

Note 6 - Notes Payable - Related Parties (Details Textual) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Accrued Expenses - Related Party [Member]
Interest Payable, Current	$ 732,742	$ 289,343

Note 6 - Notes Payable - Rela40

Note 6 - Notes Payable - Related Parties (Details) - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Note Payable to NFC III LLC [Member] | Affiliated Entity [Member]
	$ 1,356,819	$ 1,356,819
Note Payable to SIII Associates Limited Partnership Dated November 8, 2013 [Member] | Affiliated Entity [Member]
	1,341,755	1,341,755
Still Associates Limited Partnership [Member] | Affiliated Entity [Member]
	100,000	100,000
Note Payable to SV Associates Limited Partnership Dated January 9, 2014 [Member] | Affiliated Entity [Member]
	116,000	41,000
Note Payable to Craigmore Machinery Company Dated August 12, 2014 [Member] | Affiliated Entity [Member]
	418,712	360,212
Promissory Notes Payable to Gary Shapiro [Member] | Affiliated Entity [Member]
	205,000	125,000
Note Payable to Tropico Equity Partners LLC Dated February 3, 2014 [Member] | Affiliated Entity [Member]
	68,161	$ 68,161
Note Payable to Tropico Management LP Dated Oct 31 2014 [Member] | Affiliated Entity [Member]
	10,606
Promissory Notes Payable to SF Next Gen [Member] | Affiliated Entity [Member]
	180,000
Note Payable to Banyan Capital Finance Dated March 12, 2014 [Member] | Affiliated Entity [Member]
	23,000	$ 23,000
Note Payable to Colleen Stacy Shapiro 2007 Trust April 23, 2014 [Member] | Affiliated Entity [Member]
	160,000	$ 160,000
Colleen Stacy Shaprio 2007 Trust Dated November 4, 2014 [Member] | Affiliated Entity [Member]
	20,000
Note Payable to Rachel E Shapiro Trust Dated February 14, 2014 [Member] | Affiliated Entity [Member]
	51,500	$ 51,500
Note Payable to Shapiro Family Trust Dated July 10, 2013 [Member] | Affiliated Entity [Member]
	150,000	150,000
Subordinated Promissory Note Payable to The Shapiro Family D1 Trust April 29, 2014 [Member] | Affiliated Entity [Member]
	$ 400,000	400,000
Note Payable to an Individual Dated April 30, 2013 B [Member] | Affiliated Entity [Member]
		$ 26,269
Convertible Promissory Note Dated February 6, 2015 [Member] | Affiliated Entity [Member]
	$ 3,306,667
Affiliated Entity [Member]
	7,908,220	$ 4,203,716
	7,908,220	4,203,716
	$ 149,228	$ 60,768

Note 6 - Notes Payable - Rela41

Note 6 - Notes Payable - Related Parties (Details) (Parentheticals) - Affiliated Entity [Member] - USD ($)	Sep. 30, 2015	Sep. 30, 2014
Note Payable to NFC III LLC [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%	8.00%
Note Payable to SIII Associates Limited Partnership Dated November 8, 2013 [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%	8.00%
Still Associates Limited Partnership [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%	8.00%
Note Payable to SV Associates Limited Partnership Dated January 9, 2014 [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%	8.00%
Note Payable to Craigmore Machinery Company Dated August 12, 2014 [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%	8.00%
Promissory Notes Payable to Gary Shapiro [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%	8.00%
Note Payable to Tropico Equity Partners LLC Dated February 3, 2014 [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%	8.00%
Note Payable to Tropico Management LP Dated Oct 31 2014 [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Promissory Notes Payable to SF Next Gen [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Note Payable to Banyan Capital Finance Dated March 12, 2014 [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%	8.00%
Note Payable to Colleen Stacy Shapiro 2007 Trust April 23, 2014 [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%	8.00%
Colleen Stacy Shaprio 2007 Trust Dated November 4, 2014 [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Note Payable to Rachel E Shapiro Trust Dated February 14, 2014 [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%	8.00%
Note Payable to Shapiro Family Trust Dated July 10, 2013 [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%	8.00%
Subordinated Promissory Note Payable to The Shapiro Family D1 Trust April 29, 2014 [Member]
Debt Instrument, Interest Rate, Stated Percentage	8.00%	8.00%
Note Payable to an Individual Dated April 30, 2013 B [Member]
Debt Instrument, Face Amount		$ 26,269
Convertible Promissory Note Dated February 6, 2015 [Member]
Debt Instrument, Interest Rate, Stated Percentage	7.00%
Debt Instrument, Face Amount	$ 4,000,000
Debt Instrument, Unamortized Discount	$ 693,332

Note 6 - Principal Maturities o

Note 6 - Principal Maturities of Long Term Debt - Related Parties (Details)	Sep. 30, 2015USD ($)
Affiliated Entity [Member]
2,016
2,017
2,018
2,019
2,020	$ 4,601,553
Thereafter	3,306,667
	7,908,220
2,016	965,646
2,017	39,967
2,018	42,711
2,019	37,206
2,020	$ 29,344
Thereafter

Note 7 - Income Taxes (Details

Note 7 - Income Taxes (Details Textual)	12 Months Ended
	Sep. 30, 2015USD ($)
Florida Department of Revenue [Member] | Earliest Tax Year [Member] | State and Local Jurisdiction [Member]
Open Tax Year	2,011
Florida Department of Revenue [Member] | Latest Tax Year [Member] | State and Local Jurisdiction [Member]
Open Tax Year	2,014
Florida Department of Revenue [Member] | State and Local Jurisdiction [Member]
Operating Loss Carryforwards	$ 17,295,000
Internal Revenue Service (IRS) [Member] | Earliest Tax Year [Member] | Domestic Tax Authority [Member]
Open Tax Year	2,011
Internal Revenue Service (IRS) [Member] | Latest Tax Year [Member] | Domestic Tax Authority [Member]
Open Tax Year	2,014
Internal Revenue Service (IRS) [Member] | Domestic Tax Authority [Member]
Operating Loss Carryforwards	$ 21,890,000
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 1,693,246

Note 7 - Income Tax Provision (

Note 7 - Income Tax Provision (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Continuing Operations [Member]
Federal deferred	$ 0	$ 0
State deferred	0	0
Discontinued Operations [Member]
Federal deferred	0	0
State deferred	0	0
Federal	0	0
State	$ 0	$ 0

Note 7 - Components of Deferred

Note 7 - Components of Deferred Tax Assets and Liabilities (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Accrued Compensation [Member]
Accrued expense noncurrent	$ 225,780
Accrued Interest [Member]
Accrued expense noncurrent	112,793
Accrued Expenses [Member]
Accrued expense noncurrent	187,589
NOL and contribution carry forwards	8,243,778
Capital Loss Carry Over	657,342
Property & Equipment	(6,060)
Allowance for doubtful accounts	79,554
Share based Compensation	3,352,739
Contract settlement	2,284,781
	15,138,296
Valuation Allowance	(15,138,296)
Balance as of	15,138,296	$ 13,445,050
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 1,693,246

Note 7 - Income Tax Reconciliat

Note 7 - Income Tax Reconciliation (Details)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Expected provision at US statutory rate	34.00%	34.00%
State income tax net of federal benefit	3.63%	3.63%
Permanent and Other Differences
Valuation Allowance	(37.63%)	(37.63%)
Effective Income Tax Rate	0.00%	0.00%

Note 8 - Commitments and Cont47

Note 8 - Commitments and Contingencies (Details Textual)	Aug. 27, 2014USD ($)a	Sep. 30, 2015USD ($)a	Sep. 30, 2014USD ($)	Aug. 27, 2014ft²	Sep. 30, 2012a
Tampa, Florida Lease [Member]
Area of Real Estate Property | a		5,000
Operating Leases of Lessee, Contingent Rentals, Basis Spread on Variable Rate		2.50%
Clearwater, Florida Lease [Member] | Bulova Technologies Machinery, LLC [Member]
Area of Real Estate Property	29,000			29,000
Lessee Leasing Arrangements, Operating Leases, Term of Contract	6 years
Operating Lease, Monthly Rent | $	$ 13,500
Bulova Technologies Machinery, LLC [Member]
Area of Real Estate Property | a					261
Operating Leases, Rent Expense | $		$ 298,467	$ 243,376

Note 8 - Minimum Lease Payments

Note 8 - Minimum Lease Payments Under Operating Leases (Details)	Sep. 30, 2015USD ($)
2,016	$ 162,000
2,017	162,000
2,018	162,000
2,019	162,000
2,020	$ 158,850
Thereafter
	$ 806,850

Note 9 - Related Party Transa49

Note 9 - Related Party Transactions (Details Textual) - USD ($)	Feb. 06, 2015	Sep. 30, 2014	Sep. 30, 2015
Original Face Amount [Member]
Related Party Transaction, Amounts of Transaction		$ 1,500,000
Amended Face Amount [Member]
Related Party Transaction, Amounts of Transaction		5,000,000
Steph L. Gurba and Evelyn R. Gurba [Member]
Due from Related Parties			$ 45,440
Craigmore [Member]
Accounts Payable, Related Parties		$ 778,932	733,922
Bulova Techonologies Compliance and Security LLC [Member]
Accrued Liabilities, Current			77,794
Richard Welkowitz [Member] | Convertible Debt [Member]
Accounts Payable, Related Parties			4,601,553
Debt Instrument, Face Amount	$ 4,000,000
Debt Instrument, Interest Rate, Stated Percentage	7.00%
Richard Welkowitz [Member] | Year 1 [Member]
Debt Instrument, Convertible, Conversion Price	$ 0.10
Richard Welkowitz [Member] | Year 2 [Member]
Debt Instrument, Convertible, Conversion Price	0.20
Richard Welkowitz [Member] | Year 3 [Member]
Debt Instrument, Convertible, Conversion Price	0.30
Richard Welkowitz [Member] | Year 4 [Member]
Debt Instrument, Convertible, Conversion Price	0.40
Richard Welkowitz [Member] | Year 5 [Member]
Debt Instrument, Convertible, Conversion Price	$ 0.50
Richard Welkowitz [Member]
Warrants Issued Associated With New Debt	12,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.02
Class of Warrant or Right Expiration Period	10 years
Debt Instrument, Unamortized Discount	$ 779,999
Debt Instrument, Convertible, Remaining Discount Amortization Period	6 years
Convertible Debt [Member]
Debt Instrument, Face Amount			84,000
Debt Instrument, Unamortized Discount			28,300
Related Party Transaction, Rate		5.00%
Accrued Liabilities, Current		$ 74,955	$ 71,207
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.02	$ 0.02

Note 10 - Stockholders' Equit50

Note 10 - Stockholders' Equity (Details Textual)	Dec. 30, 2013shares	Feb. 25, 2013shares	Jun. 30, 2015shares	Mar. 31, 2015shares	Dec. 31, 2014shares	Nov. 30, 2014shares	Sep. 30, 2014USD ($)$ / sharesshares	Aug. 31, 2014shares	Jul. 31, 2014shares	Jun. 30, 2014shares	May. 31, 2014shares	Apr. 30, 2014USD ($)shares	Mar. 31, 2014shares	Feb. 28, 2014shares	Nov. 30, 2013shares	Oct. 31, 2013shares	Feb. 28, 2013USD ($)shares	Sep. 30, 2015USD ($)$ / sharesshares	Sep. 30, 2014USD ($)$ / sharesshares	Dec. 29, 2013shares	Sep. 30, 2012$ / sharesshares	Nov. 30, 2011$ / sharesshares
Contract Performance Dispute [Member] | Bulova Technologies Ordnance Systems LLC [Member] | Scenario, Previously Reported [Member]
Disposal Group, Including Discontinued Operation, Liabilities, Current | $							$ 6,071,700												$ 6,071,700
Contract Performance Dispute [Member] | Bulova Technologies Ordnance Systems LLC [Member] | Restatement Adjustment [Member]
Disposal Group, Including Discontinued Operation, Liabilities, Current | $							4,728,300												4,728,300
Contract Performance Dispute [Member] | Bulova Technologies Ordnance Systems LLC [Member]
Disposal Group, Including Discontinued Operation, Liabilities, Current | $							10,800,000											$ 10,800,000	$ 10,800,000
Chief Executive Officer [Member]
Stock Issued During Period, Shares, Issued for Services				5,000,000
Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues
Stock Issued During Period, Shares, Judgment Settlement
Sale of Stock, Number of Shares Issued in Transaction		2,000,000,000
Disposal Group, Including Discontinued Operation, Liabilities, Current | $							$ 1,812,632											$ 1,150,000	$ 1,812,632
Stockholders' Equity Note, Stock Split, Conversion Ratio	200
Common Stock, Shares Authorized	500,000,000						500,000,000											500,000,000	500,000,000	5,000,000,000
Stock Issued During Period, Shares, Issued for Services			2,000,000	5,000,000			750,000	2,500,000						4,000,000	625,000	500,000
Debt Conversion, Converted Instrument, Shares Issued					1,313,450			1,700,000	4,258,064	4,255,534	3,231,118		2,356,472	1,102,564
Stock Issued During Period, Shares, New Issues												12,000,000
Proceeds from Issuance of Common Stock | $												$ 142,800							$ 142,800
Stock Issued During Period, Shares, Judgment Settlement										1,000,000
Stock Issued During Period, Shares, in Association with New Debt						1,500,000
Preferred Stock, Shares Authorized							5,000,000,000											5,000,000,000	5,000,000,000		5,000,000,000	2,000,000,000
Preferred Stock, Par or Stated Value Per Share | $ / shares							$ 0.00001											$ 0.00001	$ 0.00001		$ 0.00001	$ 0.00001
Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Warrants Issued																	20,589,981
Temporary Equity, Shares Subscribed but Unissued, Subscriptions Receivable | $							$ 66,000										$ 66,000	$ 66,000	$ 66,000

Note 10 - Common Stock Warrants

Note 10 - Common Stock Warrants (Details) - USD ($)	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Warrants Outstanding, beginning of period (in shares)	98,842,993
Warrants Outstanding, beginning of period (in dollars per share)	$ 0.02
Warrants Outstanding	8 years 109 days	8 years 219 days
Granted / Vested (in shares)	30,500,000
Granted / Vested (in dollars per share)	$ 0.02
Warrants Outstanding, end of period (in shares)	129,342,993	98,842,993
Warrants Outstanding, end of period (in dollars per share)	$ 0.02	$ 0.02
Warrants Outstanding, end of period	$ 0.04
Outstanding Exercisable (in shares)	129,342,993	98,842,993
Outstanding Exercisable (in dollars per share)	$ 0.02	$ 0.02
Outstanding Exercisable	8 years 109 days	8 years 219 days
Outstanding Exercisable	$ 0.04

Note 11 - Subsequent Events (De

Note 11 - Subsequent Events (Details Textual) - USD ($)

Jan. 28, 2016

Jan. 31, 2016

Dec. 31, 2015

Oct. 31, 2015

Jun. 30, 2015

Mar. 31, 2015

Sep. 30, 2014

Aug. 31, 2014

Feb. 28, 2014

Nov. 30, 2013

Oct. 31, 2013

Sep. 30, 2015

Sep. 30, 2014

Nov. 30, 2015

Subsequent Event [Member] | Warrant [Member]

Stock Issued During Period, Shares, Conversion of Convertible Securities

75,000

Subsequent Event [Member] | Chief Executive Officer [Member]

Stock Issued During Period, Shares, Issued for Services

5,000,000

Subsequent Event [Member] | Twiss Transport Inc, Twiss Logistics Inc, and Twiss Cold Storage Inc [Member] | Ernest P. Twiss, as Trustee of the Ernest P. Twiss Revocable Trust [Member]

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Payments to Acquire Businesses, Gross

$ 5,000,000

Subsequent Event [Member] | Twiss Transport Inc, Twiss Logistics Inc, and Twiss Cold Storage Inc [Member] | Ronald R. Damico, as Trustee of Ronald R. Damico Revocable Trust [Member] | Convertible Debt [Member]

Business Combination, Consideration Transferred, Liabilities Incurred

$ 4,750,000

Debt Instrument, Term

5 years

Subsequent Event [Member] | Twiss Transport Inc, Twiss Logistics Inc, and Twiss Cold Storage Inc [Member] | Ronald R. Damico, as Trustee of Ronald R. Damico Revocable Trust [Member] | Restricted Stock [Member]

Business Combination, Consideration Transferred, Equity Interests Issued and Issuable

$ 3,000,000

Subsequent Event [Member] | Twiss Transport Inc, Twiss Logistics Inc, and Twiss Cold Storage Inc [Member] | Ronald R. Damico, as Trustee of Ronald R. Damico Revocable Trust [Member]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

500,000

Business Acquisition, Percentage of Voting Interests Acquired

50.00%

Payments to Acquire Businesses, Gross

$ 250,000

Debt Instrument, Interest Rate, Stated Percentage

5.00%

Class of Warrant or Right Expiration Period

5 years

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.08

Subsequent Event [Member] | Term Loan with Sunshine Bank [Member]

Debt Instrument, Interest Rate, Stated Percentage

4.75%

Debt Instrument, Face Amount

$ 2,000,000

Debt Instrument, Periodic Payment, Principal

$ 28,033

Subsequent Event [Member] | Promissory Note with Lake Avenue South Real Estate, LLC [Member] | Affiliated Entity [Member]

Debt Instrument, Interest Rate, Stated Percentage

4.24%

Debt Instrument, Face Amount

$ 2,400,000

Debt Instrument, Periodic Payment, Principal

$ 14,848.83

Subsequent Event [Member] | Revolving Credit Facility [Member] | Prime Rate [Member]

Debt Instrument, Basis Spread on Variable Rate

1.00%

Subsequent Event [Member] | Revolving Credit Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 2,000,000

Subsequent Event [Member]

Class of Warrant or Right, Number of Securities Called by Warrants or Rights

7,400,000

12,000,000

Issuance of Shares in Satisfaction of Debt, Shares

1,000,000

Issuance of Shares Associated with Extension of Debt in Shares

5,100,000

Chief Executive Officer [Member]

Stock Issued During Period, Shares, Issued for Services

5,000,000

Convertible Debt [Member]

Debt Instrument, Face Amount

$ 84,000

Debt Instrument, Periodic Payment, Principal

$ 8

Stock Issued During Period, Shares, Issued for Services

2,000,000

5,000,000

750,000

2,500,000

4,000,000

625,000

500,000

Class of Warrant or Right, Exercise Price of Warrants or Rights

$ 0.02

$ 0.02

$ 0.02