Bulova Technologies (BTGI) 10-K/A 6 Feb 17 2016 FY Annual report (amended) Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2016	Jan. 04, 2017	Mar. 31, 2016
Document Information [Line Items]
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)		478,658,688
Entity Public Float			$ 2,387,939
Document Type	10-K/A
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	true
Amendment Description	Bulova Technologies Group, Inc. (the "Company") is filing this Amendment No. 1 (the "Amendment No. 1") to its Annual Report on Form 10-K for the fiscal year ended September 30, 2016, filed on January 13, 2017 (the "Original 10-K"), as the audit of the Company’s annual financial statements contained therein has now been completed. The Company is filing this Amendment No. 1 to include the Report of Independent Registered Public Accounting Firm, and the required certifications of the Company’s principal executive officer and principal financial officer that were not included in the Original 10-K, as well as updated disclosures pertaining to the following: ? Updated list of supplemental schedule of non-cash financing and investing activities. ? Disclosure of major customers in the transportation business segment. ? Updated accounting principal disclosure of fixed assests pertaining to capital leases. ? Updated disclosure of recent accounting pronouncements This amendment speaks as of the date of the Original 10-K, and does not amend, modify or update in any way the financial statements and disclosures made in the Original Form 10-K except as set forth in this explanatory note.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2016	Sep. 30, 2015
ASSETS
Cash and cash equivalents	$ 650,262	$ 70,347
Accounts receivable	2,325,582	261,215
Inventory	421,331	259,591
Other current assets	353,203	148,548
Current assets from discontinued operations
Total Current Assets	3,750,378	739,701
Fixed assets, net	10,745,924	341,445
Other assets	113,215	13,237
Goodwill	4,789,772
Non-current assets from discontinued operations
	19,399,289	1,094,383
LIABILITIES AND SHAREHOLDERS’ DEFICIT
Accounts payable	1,598,445	281,380
Accounts payable - related parties	1,786,436	733,922
Accrued expenses and other current liabilities	413,720	71,207
Accrued expenses and other current liabilities - related parties	1,137,163	810,536
Current portion of long term debt	4,553,201	265,646
Short term advance	412,720
Current liabilities from discontinued operations	1,111,962	1,150,000
Total current liabilities	11,013,647	3,312,691
Amounts due shareholders	419,260
Derivative liability	269,538
Long term debt, net of current portion	8,078,716	149,228
Note payable - related parties, net of current portion	14,862,451	7,908,220
Long term liabilities from discontinued operations	10,800,000	10,800,000
Total liabilities	45,443,612	22,170,139
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, 2016 and 2015	40,000	40,000
Common stock, $.001 par; authorized 500,000,000 shares, 343,752,151and 69,093,518 issued and outstanding at September 30, 2016 and 2015	343,752	69,093
Subscription receivable	(66,000)	(66,000)
Additional paid in capital in excess of par	28,799,184	26,231,658
Accumulated deficit	(55,419,392)	(47,350,507)
Total Bulova Technologies Group, Inc. shareholders’ deficit	(26,302,456)	(21,075,756)
Non-controlling interest in BT-Twiss Transport LLC	258,133
Total shareholders’ deficit	(26,044,323)	(21,075,756)
	$ 19,399,289	$ 1,094,383

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2016	Sep. 30, 2015
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, authorized (in shares)	5,000,000,000	5,000,000,000
Preferred stock, issued (in shares)	4,000,000,000	4,000,000,000
Preferred stock, outstanding (in shares)	4,000,000,000	4,000,000,000
Commons stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	500,000,000	500,000,000
Common stock, issued (in shares)	343,752,151	69,093,518
Common stock, outstanding (in shares)	343,752,151	69,093,518

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Revenues	$ 18,720,762	$ 1,753,573
Cost of revenues	13,348,460	1,483,537
Gross profit	5,372,302	270,036
Selling and administrative expenses	7,242,817	3,564,227
Stock based compensation	1,948,424	1,573,299
Depreciation and amortization expense	979,941	30,303
Interest expense	2,439,511	744,324
Total expenses	12,610,693	5,912,153
Loss from operations	(7,238,391)	(5,642,117)
Other income (expense)
Derivative expense	(269,538)
Other income (expense)	188,730	72,796
Loss from continuing operations before income taxes	(7,319,199)	(5,569,321)
Income tax expense
Loss from continuing operations	(7,319,199)	(5,569,321)
Income (Loss) from discontinued operations	(491,553)	121,526
Net loss	(7,810,752)	(5,447,795)
Net income attributable to non-controlling interest in BT-Twiss Transport LLC	258,133
Net loss attributable to Bulova Technologies Group, Inc.	$ (8,068,885)	$ (5,447,795)
Basic and diluted net income (loss) per share
Loss from continuing operations (in dollars per share)	$ (0.068)	$ (0.085)
Income (loss) from discontinued operations (in dollars per share)	(0.005)	0.002
Net loss per share (in dollars per share)	$ (0.073)	$ (0.083)
Weighted average shares outstanding, basic and diluted (in shares)	107,466,765	65,080,470

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Loss from continuing operations	$ (7,319,199)	$ (5,569,321)
Income (Loss) from discontinued operations	(491,553)	121,526
Net income (loss)	(7,810,752)	(5,447,795)
Adjustments to reconcile net loss from continuing operations to net cash flows from operating activities:
Depreciation and amortization	979,941	30,303
Stock based payment for services	1,948,424	1,573,299
Amortization of debt discount	196,689	93,646
Stock issued relative to debt restructure		25,500
Gain on sale and disposal of assets	(71,910)
Derivative expense	269,538
Loss on inventory write-down	253,195
Changes in operating assets and liabilities
Accounts receivable	(393,025)	92,736
Inventory	(414,885)	(247,531)
Prepaid expenses and other assets	(112,631)	45,539
Accounts payable and accrued expenses	1,752,609	412,876
Amounts due shareholders	464,700	(67,270)
Net cash flows from operating activities – continuing operations	(2,938,107)	(3,488,697)
Net cash flows from operating activities – discontinued operations	450,462	356,758
Net cash flows from operating activities	(2,487,645)	(3,845,455)
Cash flows from investing activities:
Acquisition of fixed assets	(11,681)	(117,788)
Cash purchased with business acquisition	196,229
Proceeds from sale of assets	132,500	13,032
Cash payments in business acquisition	(5,166,155)
Net cash flows from investing activities – continuing operations	(4,849,107)	(104,756)
Net cash flows from investing activities – discontinued operations
Net cash flows from investing activities	4,849,107	104,756
Cash flows from financing activities
Increases in long term debt	8,717,840	283,500
Repayment of long term debt	(3,226,247)	(514,744)
Increases in notes payable – related parties	3,251,087	4,473,206
Repayment of notes payable – related parties	(701,014)	(49,100)
Net cash flows from financing activities – continuing operations	8,041,667	4,192,862
Net cash flows from financing activities – discontinued operations	(125,000)	(181,826)
Net cash flows from financing activities	(7,916,667)	(4,011,036)
Increase (decrease) in cash and cash equivalents	579,915	60,825
Cash and cash equivalents, beginning	70,347	9,522
Cash and cash equivalents, ending	650,262	70,347
Cash paid for interest	2,308,346	98,425
Cash paid for taxes

Consolidated Statement of Chang

Consolidated Statement of Changes in Stockholders Deficit - USD ($)	Issuance of Warrants 1 [Member]Preferred Stock [Member]	Issuance of Warrants 1 [Member]Common Stock [Member]	Issuance of Warrants 1 [Member]Subscription Receivable [Member]	Issuance of Warrants 1 [Member]Common Stock Issuable [Member]	Issuance of Warrants 1 [Member]Additional Paid-in Capital [Member]	Issuance of Warrants 1 [Member]Retained Earnings [Member]	Issuance of Warrants 1 [Member]Noncontrolling Interest [Member]	Issuance of Warrants 1 [Member]	Issuance of Warrants 2 [Member]Preferred Stock [Member]	Issuance of Warrants 2 [Member]Common Stock [Member]	Issuance of Warrants 2 [Member]Subscription Receivable [Member]	Issuance of Warrants 2 [Member]Common Stock Issuable [Member]	Issuance of Warrants 2 [Member]Additional Paid-in Capital [Member]	Issuance of Warrants 2 [Member]Retained Earnings [Member]	Issuance of Warrants 2 [Member]Noncontrolling Interest [Member]	Issuance of Warrants 2 [Member]	Preferred Stock [Member]	Common Stock [Member]	Subscription Receivable [Member]	Common Stock Issuable [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
Balances (in shares) at Sep. 30, 2014																	4,000,000,000	59,280,068
Balance at Sep. 30, 2014																	$ 40,000	$ 59,280	$ (66,000)		$ 23,681,161	$ (41,902,712)		$ (18,188,271)
Issuance of shares associated with satisfaction of debt (in shares) | Issuance of Shares In Satisfaction of Debt 1 [Member]																		1,500,000
Issuance of shares associated with satisfaction of debt | Issuance of Shares In Satisfaction of Debt 1 [Member]																		$ 1,500			24,000			25,500
Issuance of shares in satisfaction of debt (in shares) | Issuance of Shares In Satisfaction of Debt 2 [Member]																		1,313,450
Issuance of shares in satisfaction of debt | Issuance of Shares In Satisfaction of Debt 2 [Member]																		$ 1,313			24,956			26,269
Issuance of shares for services (in shares) | Issuance of Shares for Services 2 [Member]																		2,000,000
Issuance of shares for services (in shares) | Issuance of Shares For Services 1 [Member]																		5,000,000
Issuance of shares for services | Issuance of Shares for Services 2 [Member]																		$ 2,000			139,800			141,800
Issuance of shares for services | Issuance of Shares For Services 1 [Member]																		5,000			340,000			345,000
Issuance of warrants associated with satisfaction of debt | Issuance of Warrants 1 [Member]																					119,963			119,963
Issuance of warrants associated witn 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
Net income (loss)																						(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)
Net loss																						(5,447,795)		(5,447,795)
Issuance of shares for services (in shares) | Issuance of Shares for Services 2 [Member]																		2,500,000
Issuance of shares for services (in shares) | Issuance of Shares For Services 1 [Member]																		5,000,000
Issuance of shares for services (in shares) | Issuance of Shares for Services 3 [Member]																		850,000
Issuance of shares for services | Issuance of Shares for Services 2 [Member]																		$ 2,500			110,000			112,500
Issuance of shares for services | Issuance of Shares For Services 1 [Member]																		5,000			317,500			322,500
Issuance of shares for services | Issuance of Shares for Services 3 [Member]																		850			18,275			19,125
Issuance of warrants associated with satisfaction of debt | Issuance of Shares for Debt 1 [Member]																		5,100			300,900			306,000
Issuance of warrants associated with satisfaction of debt																					26,228			26,228
Issuance of warrants for services																					1,380,999			1,380,999
Net income (loss)																						(8,068,885)	258,133	(7,810,752)
Balances (in shares) at Sep. 30, 2016																	4,000,000,000	343,752,151
Balances at Sep. 30, 2016																	$ 40,000	$ 343,752	(66,000)		28,799,184	(55,419,392)	258,133	(26,044,323)
Issuance of shares from the exercise of warrants (in shares)		75,000								39,000,000								3,510,811
Issuance of shares from the exercise of warrants		$ 75			$ (75)					$ 39,000			$ 74,300			$ 113,300		$ 3,511			(3,511)
Issuance of shares as part of acquisition (in shares)																		3,000,000
Issuance of shares as part of acquisition																		$ 3,000			154,500			157,500
Issuance of warrants as part of acquisition																					26,250			26,250
Issuance of shares as partial settlement of debt (in shares) | Issuance of Shares for Debt 1 [Member]																		5,100,000
Issuance of shares for debt conversion (in shares) | Issuance of Shares for Debt 2 [Member]																		9,163,834
Issuance of shares for debt conversion (in shares) | Issuance of Shares for Debt 3 [Member]																		206,458,988
Issuance of shares for debt conversion | Issuance of Shares for Debt 2 [Member]																		$ 9,164			45,836			55,000
Issuance of shares for debt conversion | Issuance of Shares for Debt 3 [Member]																		206,459			116,324			322,783
Net loss																						$ (8,068,885)	$ 258,133	$ (7,810,752)

Supplemental Schedule of Non-Ca

Supplemental Schedule of Non-Cash Financing and Investing Activities	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Cash Flow, Supplemental Disclosures [Text Block]	Supplemental schedule of non-cash financing and investing activities: ● November 2014, 1,500,000 ● December 2014, 1,313,450 ● December 2015 1,000,000 ● January 2016 5,100,000 ● January 2016 $4,666,155 ● April 2016 $425,710. ● April 2016 669,643 ● June 2016 8,494,191 ● July 2016 18,208,460 ● August 2016 158,715,038 ● September 2016 29,535,490 ● September 2016 39,000,000 ● September 30, 2016 $6,108,431.

Note 1 - Description of Busines

Note 1 - Description of Business	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	1. Description of business: Bulova Technologies Group, Inc. ("BTGI" or the "Company") was originally incorporated in Wyoming in 1979 2007, 2008, June 30 September 30. On January 1, 2009 3Si (“3Si”), 3Si three From January 1, 2009, two October 2012, March 2011 . In July 2013, In January 2016, 100% 30% 4.6

Note 2 - Principles of Consolid

Note 2 - Principles of Consolidation and Basis of Presentation	12 Months Ended
	Sep. 30, 2016
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, 2016 2015. We consolidate all entities we control by ownership of a majority voting interest and variable interest entities for which we have the power to direct activities and the obligation to absorb losses. Our judgment in determining if we consolidate a variable interest entity includes assessing which party if any has the power and benefits. Therefore we evaluate which activities most significantly affect the variable interest entities economic performance, and determine whether we or another party have the power to direct these activities. The following is a listing of the entities we control, and the variable interest entity we have included in our consolidated financial statements: Bulova Technologies Machinery LLC July 2013, Bulova Technologies Finance LLC 2015 August September 2015, first Bulova Technologies (Europe) LLC Bulova Technologies Advanced Products LLC 2015 Bulova Technologies Healthcare Products LLC 2015 Bulova Technologies Compliance and Security LLC 30 September 30, 2016, September 30, 2016 $0. "ECM Library"© ) and the companion K- 3 Bulova Technologies Ordnance Systems LLC . 261 October 2012, may 2011, 2012. December 2013. BT Twiss Transport LLC 30 January 28, 2016 ● Twiss Transport, Inc. is a full service Truckload and LTL freight shipping company specializing in the transportation of Frozen, Chilled and Dry goods to and from anywhere within the Continental United States. ● Twiss Logistics, Inc. is a Truckload Brokerage company that negotiates competitive rates and utilizes a network of reliable carriers other than Twiss Transport, to facilitate the movement of additional freight in and out of Florida and anywhere else in the Continental United States. ● Twiss Cold Storage, Inc. operates a Cold Storage facility of 150,000 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, 2016 2015, September 30, 2016 2015. Subsequent Events The Company has evaluated subsequent events through the date of filing this Form 10 Business Segments Commencing with the acquisition of Twiss Transport, Inc., Twiss Logistics, Inc. and Twiss Cold Storage, Inc., the Company began operating in two Concentrations – Major Customers For the year ended September 30, 2016, 48% two one 20% 28%. 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: Level 2: Level 3: 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 September 30, 2016, September 30, 2016 $0. Variable Interest Entities Through the formation of BT Twiss Transport LLC, the Company is now a 30% three 4. $4.6 S tock Based Compensation Stock based compensation is measured at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the requisite service period (generally the vesting period). Stock based compensation includes expense related to restricted stock, warrants and options issued. The Company did not capitalize any expense related to stock based compensation payments. 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 may 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 September 30, 2016 2015 $11,468 $211,412 Inventory Inventory is stated at the lower of cost (first first The breakdown of inventory at September 30, 2016 2015 September 30, September 30, 2016 2015 Products held for sale $ 371,331 $ 253,195 Materials and supplies 50,000 6,396 Total inventory of continuing operations $ 421,331 $ 259,591 Other current assets Other current assets are comprised of the following at September 30, 2015 2014 September 30, 2016 September 30, 2015 Prepaid expenses and deposits $ 353,203 $ 103,108 Advances to shareholder - 45,440 $ 353,203 $ 148,548 Fixed Assets Fixed assets are stated at cost, less accumulated depreciation. Capital lease assests are recognized at the lower of fair market value or the present value of future minimum lease payments. Depreciation on assets under capital leases is included in depreciation expense. Depreciation is computed by applying principally the straight-line method to the estimated useful lives of the related assets. Useful lives range from 5 10 Fixed assets are comprised of the following at September 30, 2016 September 30, 2015 September 30, September 30, 2016 2015 Funiture, fixtures and equipment 476,350 407,113 Tractors and trailers 9,936,769 - Capital lease assets 1,336,243 - Vehicle and other 39,654 - 11,789,016 407,113 Less accumulated depreciation (1,043,092 ) (65,668 ) Net property, plant and equipment $ 10,745,924 $ 341,445 Other assets Other assets are comprised of the following at September 30, 2016 September 30, 2015 September 30, September 30, 2016 2015 Advances - Bulova Technologies Compliance & Security $ 85,729 $ - Unamortized loan costs - $ 3,111 Refundable deposits 27,486 10,126 $ 113,215 $ 13,237 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. Derivative Financial Instruments The fair value of an embedded conversion option that is convertible into a variable amount of shares that include price protection reset provision features are deemed to be “down-round protection” and, therefore, do not meet the scope exception for treatment as a derivative under ASC 815 815. As a result of entering into a convertible credit facility during the quarter ended June 30, 2016, 815 40 35 12 may The Black-Scholes option valuation model was used to estimate the fair value of the conversion option. The model includes subjective input assumptions that can materially affect the fair value estimates. The expected volatility is estimated based on the most recent historical period of time equal to the weighted average life of the conversion option. The Company used the following Black-Scholes assumptions in arriving at the fair value of this conversion as of September 30, 2016 $269,538. September 30, 2016 Expected Life in Years 0.5 Risk-free Interest Rates 0.45% Volatility 318.78% Dividend Yield 0% Discontinued Operations In accordance with ASC 205 20, Presentation of Financial Statements-Discontinued Operations 205 20”), 205 20 3 Revenue Recognition Commercial 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. The Company recognizes transportation related revenues on the date the shipments are delivered to the customer. Revenue includes transportation revenue, fuel surcharges, loading and unloading activities, equipment detention, and other accessorial services. Revenue is recorded on a gross basis, without deducting third Cost of Revenues The costs of revenues relative to our Commercial Sales segment include direct materials and labor costs, and indirect labor associated with production and shipping costs. The cost of revenues relative to our Transportation Services segment include tractor and trailer maintenance and operational costs as well as the costs associated with drivers. Advertising Costs The costs of advertising include the cost of trade show promotions and are expensed as incurred and are included in the Company’s operating expenses. The Company incurred advertising expenses of $482,942 September 30, 2016 $34,450 September 30, 2015. 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, 2016, 140,780,832 Effect of Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued that we adopt as of the specified effective date. We believe that the impact of recently issued standards that are not yet effective may ASU Update 2014 09 Revenue from Contracts with Customers 606) May 28, 2014 December 31, 2017 ASU Update 2014 15 Presentation of Financial Statements-Going Concern 205 40) August 27, 2014 December 31, 2016 In April 2015, 2015 03, Interest-Imputation of Interest: Simplifying the Presentation of Debt Issuance Cost. 2015 03 December 15, 2015 In July 2015, 2015 11, Inventory, 2015 1 1 December 15, 2016 In November 2015, 2015 17, Balance Sheet Classification of Deferred Taxes, defe1Ted 2015 17 December 15, 2016, 2015 17 may In February 2016, 2016 02, Leases, twelve 606, The amendments in ASU 2016 02 December 15, 2018, may 2016 02 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. This factor, among others, indicate that the Company may 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, 2016
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	3. In October 2012, September 30, 2016 September 30, 2015 Summarized operating results for discontinued operations is as follows: Year Ended September 30, 2016 2015 Revenue $ - $ - Cost of Sales - - Gross profit - - Operating expenses and interest (491,553 ) (276,622 ) Other income (expense) - 398,148 Income (loss) from operations (491,553 ) 121,526 Gain on disposal of discontinued operations - - Income tax benefit - - Income (loss) from discontinued operations, net of tax $ (491,553 ) $ 121,526 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, 2016 2015 Cash $ - $ - Accounts receivable - - Inventory - - Other current assets - - Total current assets from discontinued operations - - Property plant and equipment - net - - Other assets - - Total assets from discontinued operations $ - $ - Accounts payable and accrued expenses $ 462 $ 450,000 Current portion of long-term debt 1,111,500 700,000 Provision for loss on disposal of business segment - - Total current liabilities from discontinued operations 1,111,962 1,150,000 Deferred revenue - contract dispute 10,800,000 10,800,000 Total liabilities from discontinued operations $ 11,911,962 $ 11,950,000

Note 4 - Business Combination -

Note 4 - Business Combination - Variable Interest Entity and Intangibles	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Business Combination Disclosure [Text Block]	4. BT-Twiss Transport, LLC As discussed in Note 1, January 28, 2016, 100% ● Power to direct the activities of the VIE that most significantly impact the entity’s economic performance through an operating agreement entrusting full operational control and assets to Bulova. ● An exposure to absorb losses of the entity that could potentially be significant to the VIE through the provision of approximately $4.6 Accordingly, the results of BT-Twiss Transport LLC are included in the accompanying consolidated financial statements only from the acquisition date through September 30, 2016. $4,789,772. The total purchase price of the three Cash consideration $ 5,166,155 Convertible promissory note 4,666,155 3,000,000 restricted common shares 157,500 Warrants to purchase 500,000 common shares 26,250 Total purchase price $ 10,016,060 Goodwill is calculated by comparing the total purchase price to the fair values of assets acquired and liabilities assumed in connection with this acquisition by the Company’s joint venture, as follows: Total Purchase Price $ 10,016,060 Fair Value of Assets and Liabilities Cash $ 196,229 Accounts receivable 1,671,342 Inventory 50,000 Prepaid expenses and other assets 216,905 Property and equipment 11,001,267 Other assets 23,648 Less current liabilities assumed (1,326,652 ) Less long-term debt assumed (6,606,451 ) 5,226,288 Calculated Goodwill $ 4,789,772 Proforma unaudited condensed selected financial data for the years ended September 30, 2016 2015 October 1, 2014 Years Ended September 30, 2016 2015 Revenues $ 26,375,224 $ 29,366,692 Net Loss $ (8,154,881 ) $ (4,928,442 ) Loss per share $ (0.076 ) $ (0.076 )

Note 5 - Contract Dispute - Dis

Note 5 - Contract Dispute - Discontinued Operations	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Deferred Revenue Disclosure [Text Block]	5 . Contract Dispute - Discontinued Operations At September 30, 2016 2015, $10,800,000

Note 6 - Long Term Debt

Note 6 - Long Term Debt	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Long-term Debt [Text Block]	6 . Long Term Debt Long term debt consisted of the following at: September 30, 2016 September 30, 2015 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, unsecured. - 18,000 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 Note payable to Keehan Trust Funding, LLC as amended on February 16, 2016 in the amount of $1,600,000. 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. 1,111,500 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 17,187 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, a maturity date of February 19, 2016, unsecured. - 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, a maturity date of March 15, 2016, unsecured. - 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, unsecured. - 18,819 Convertible promissory note payable to Vis Vires Group, Inc. dated August 6, 2015 in the original amount of $84,000, bearing interest at 8%, with a maturity date of May 10, 2016, net of discount and unamortized loan costs of $0 and $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. 131,495 160,857 Note payable to EIN CAP dated September 27, 2016 in the amount of $75,200 with no stipulated interest rate, a maturity date of January 6, 2017, unsecured. 72,360 - Various notes payable to Complete Business Solutions in various amounts, with no stipulated interest rate, and various maturity dates, unsecured. 988,475 - Note payable to Yellowstone Capital dated September 21, 2016 in the amount of $150,000 with no stipulated interest rate, a maturity date of March 9, 2017, unsecured. 145,438 - Note payable to Sunshine Bank dated January 28, 2016 as a revolving credit line, bearing interest at Prime plus 1%, with a maturity of January 31, 2021, secured by the assets of BT Twiss Transport LLC. 1,163,853 - Note payable to Sunshine Bank dated January 28, 2016 in the amount of $2,000,000, bearing interest at 4.75%, with a maturity date of January 31, 2021, net of unamortized loan costs of $38,472, secured by the assets of BT-Twiss Transport, LLC. 1,820,594 - Various notes payable to Power Up Lending Group, LTD in various amounts, with no stipulated interest rate, and various maturity dates, unsecured. 365,151 - Financing agreements for the purchase of insurance through Bank Direct 21,500 - Note payable to Sunshine Bank dated September 30, 2016 as a revolving credit line, bearing interest at Prime plus 1%, with a maturity of January 31, 2021, secured by the assets of Twiss Transport, Inc. net of unamortized loan costs of $54,769. 6,408,431 - Various equipment financing contracts for Transport Tractors and Trailers, with various terms and interest rates, secured by equipment 409,820 - Various capital lease obligations for Transport Tractors, with various payment terms, secured by equipment 1,087,613 - 13,743,417 1,114,874 Less current portion pertaining to continuing operations (4,553,201 ) (265,646 ) Less current portion pertaining to discontinued operations (1,111,500 ) (700,000 ) Less long term portion associated with discontinued operations - - $ 8,078,716 $ 149,228 Principal maturities of long term debt for the next five Period ended September 30, 2017 $ 5,664,701 2018 2,293,525 2019 1,663,951 2020 1,746,700 2021 2,264,752 Thereafter 109,788 $ 13,743,417

Note 7 - Notes Payable - Relate

Note 7 - Notes Payable - Related Parties	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Long-term Debt [Text Block]	6 . Long Term Debt Long term debt consisted of the following at: September 30, 2016 September 30, 2015 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, unsecured. - 18,000 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 Note payable to Keehan Trust Funding, LLC as amended on February 16, 2016 in the amount of $1,600,000. 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. 1,111,500 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 17,187 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, a maturity date of February 19, 2016, unsecured. - 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, a maturity date of March 15, 2016, unsecured. - 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, unsecured. - 18,819 Convertible promissory note payable to Vis Vires Group, Inc. dated August 6, 2015 in the original amount of $84,000, bearing interest at 8%, with a maturity date of May 10, 2016, net of discount and unamortized loan costs of $0 and $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. 131,495 160,857 Note payable to EIN CAP dated September 27, 2016 in the amount of $75,200 with no stipulated interest rate, a maturity date of January 6, 2017, unsecured. 72,360 - Various notes payable to Complete Business Solutions in various amounts, with no stipulated interest rate, and various maturity dates, unsecured. 988,475 - Note payable to Yellowstone Capital dated September 21, 2016 in the amount of $150,000 with no stipulated interest rate, a maturity date of March 9, 2017, unsecured. 145,438 - Note payable to Sunshine Bank dated January 28, 2016 as a revolving credit line, bearing interest at Prime plus 1%, with a maturity of January 31, 2021, secured by the assets of BT Twiss Transport LLC. 1,163,853 - Note payable to Sunshine Bank dated January 28, 2016 in the amount of $2,000,000, bearing interest at 4.75%, with a maturity date of January 31, 2021, net of unamortized loan costs of $38,472, secured by the assets of BT-Twiss Transport, LLC. 1,820,594 - Various notes payable to Power Up Lending Group, LTD in various amounts, with no stipulated interest rate, and various maturity dates, unsecured. 365,151 - Financing agreements for the purchase of insurance through Bank Direct 21,500 - Note payable to Sunshine Bank dated September 30, 2016 as a revolving credit line, bearing interest at Prime plus 1%, with a maturity of January 31, 2021, secured by the assets of Twiss Transport, Inc. net of unamortized loan costs of $54,769. 6,408,431 - Various equipment financing contracts for Transport Tractors and Trailers, with various terms and interest rates, secured by equipment 409,820 - Various capital lease obligations for Transport Tractors, with various payment terms, secured by equipment 1,087,613 - 13,743,417 1,114,874 Less current portion pertaining to continuing operations (4,553,201 ) (265,646 ) Less current portion pertaining to discontinued operations (1,111,500 ) (700,000 ) Less long term portion associated with discontinued operations - - $ 8,078,716 $ 149,228 Principal maturities of long term debt for the next five Period ended September 30, 2017 $ 5,664,701 2018 2,293,525 2019 1,663,951 2020 1,746,700 2021 2,264,752 Thereafter 109,788 $ 13,743,417
Affiliated Entity [Member]
Notes to Financial Statements
Long-term Debt [Text Block]	6. Notes payable related parties consisted of the following at: September 30, 2016 September 30, 2015 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 September 15, 2017 for $3,500 and the balance of $116,000 on March 31, 2020 119,500 116,000 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 September 15, 2017 for $152,500 and the balance of $403,712 on March 31, 2020 556,212 418,712 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 205,000 205,000 Promissory note payable to Craigmore DB Plan dated November 9, 2015 bearing interest at 8%. This note matures and all principal and interest is due and payable on March 31, 2020 165,000 - 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 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 180,000 180,000 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 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 Convertible promissory note dated February 6, 2015 in the original amount of $4,000,000 bearing interest at 7%, interest payable quarterly, with a maturity date of February 5, 2021, net of discount of $563,333 and $693,333 respectively 2,834,294 3,306,667 Convertible promissory note dated January 28, 2016 in the amount of $4,666,155 bearing interest at 5%, interest payable quarterly, convertible at $.10 per share, with a maturity date of January 28, 2020. 4,666,155 - Promissory note dated January 28, 2016 in the amount of $2,400,000 bearing interest at 4.24% with a maturity date of January 29, 2021, net of unamortized loan costs of $30,408. 2,282,746 - Promissory note dated February 3, 2011 in the amount of $229,755 bearing interest at 8% payable on demand 34,423 - Promissory note dated April 26, 2016 in the amount of $400,000 bearing interest 5%, with a maturity date of April 26, 2018, unsecured. 400,000 - Short term advance in the amount of $150,000, non-interest bearing, payable on demand. This advance was paid in full on October 5, 2016 150,000 - 15,275,171 7,908,220 Less current portion pertaining to continuing operations 412,720 - Less current portion pertaining to discontinued operations - - Less long term portion associated with discontinued operations - - $ 14,862,451 $ 7,908,220 Principal maturities of notes payable – related parties for the next five Period ended September 30, 2017 $ 412,720 2018 475,727 2019 79,304 2020 4,834,590 2021 7,590,660 Thereafter 1,882,170 $ 15,275,171 As of September 30, 2016 2015 $1,137,163 $733,922

Note 8 - Income Taxes

Note 8 - Income Taxes	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Income Tax Disclosure [Text Block]	7 . Income Taxes The Company accounts for income taxes under ASC 740. The Company has estimated net operating losses of approximately $28,950,000 $23,089,000 September 30, 2016, 2015 2022 2036. The components of the net deferred tax asset at September 30, 2016 September 30, 2015 September 30, September 30, 2016 2015 Net Operating Losses $ 28,950,000 $ 23,089,000 Statutory Tax Rate 35 % 35 % Effective Tax Rate - - Deferred Tax Asset 10,132,500 8,081,150 Valuation Allowance (10,132,500 ) (8,081,150 ) Net Deferred Tax Asset $ - $ - 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, 2016, 2012 2015

Note 9 - Segment Reporting

Note 9 - Segment Reporting	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	8 . Segment reporting Commencing with the Company’s acquisitions through its joint venture entity, BT-Twiss Transport LLC, in January 2016, two SEGMENT INFORMATION FOR THE YEAR ENDED SEPTEMBER 30, 2016 Commercial Sales Transportation Total Revenue $ 1,822,475 $ 16,898,287 $ 18,720,762 Cost of Sales 1,501,129 11,594,136 13,095,265 Gross profit 321,346 5,304,151 5,625,497 Selling, general and administrative expenses 1,390,306 3,479,075 4,869,381 Depreciation and interest expenses 188,181 1,489,202 1,677,383 Income (loss) from operations (1,257,141 ) 335,874 (921,267 ) Other income (expense) (2,040 ) 190,770 188,730 Net income (loss) $ (1,259,181 ) $ 526,644 $ (732,537 ) Total Assets $ 900,117 $ 13,623,955 $ 14,524,072 Reconciliation of Segment Amounts Reported to Consolidated Amounts Total revenues for reportable segments $ 18,720,762 Unallocated amounts relating to corporate operations - Total consolidated revenue $ 18,720,762 Net loss Total loss for reportable segments $ (732,537 ) Unallocated amounts relating to corporate operations Selling, general and administrative expenses (2,373,436 ) Stock based compensation (1,948,424 ) Loss on inventory write-down (253,195 ) Loss from discontinued operations (491,553 ) Derivative expense (269,538 ) Depreciation and interest expense (1,742,069 ) Total consolidated net loss $ (7,810,752 ) Assets Total assets for reportable segments $ 14,524,072 Goodwill 4,789,772 Corporate investments and other assets 85,445 Total consolidated assets $ 19,399,289

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	9 . Commitments and Contingencies From time to time the Company may At September 30, 2016 5,000 2.5% December 21, 2027. On August 27, 2014, six 29,000 $13,500 September 2016, In January 2016, 100% 35,000 10 $30,000 20 November 1, 2035. 132,055 $82,534 June 30, 2016, 3% June 30, 2020. 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 years ended September 30, 2016 2015, $1,139,020 $298,467 Bulova Technologies Group, Inc. is not currently a party to any lease commitments. BT-Twiss Transport LLC, and its wholly owned subsidiaries, as identified above, have the following commitments for minimum lease payments, under these operating leases for the next five September 30, 2016 Period ended September 30, 2017 $ 1,387,776 2018 1,418,609 2019 1,450,367 2020 1,196,038 2021 360,000 Thereafter 5,171,000 $ 10,983,790

Note 11 - Related Party Transac

Note 11 - Related Party Transactions	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	10 . Related Party Transactions The following related party transactions not disclosed elsewhere in this document are as follows: The Company has received advances from major shareholders from time to time to facilitate the cash needs of the Company. These advances are generally for short term needs and do not bear interest. During 2016, $800,000 September 30, 2016, $329,434, $89,826, $419,260. 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, 2016 2015, $1,786,436 $733,922 During the year ended September 30, 2016, September 30, 2016 $85,729. Included within Long Term Debt 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, 2016 2015, $4,907,553 $4,601,553 $4,000,000 February 6, 2015. On February 6, 2015, $4,000,000 7% February 15, 2021. June 30, 2017 $250,000 $10,000 65% three 10 may 1; $.10/share: 2, $.20/share; 3, $.30/share; 4, $.40/share; 5, $.50/share. 12,000,000 $.02 ten $779,999 six On January 28, 2016, $4,666,155 5% 3,000,000 ten 500,000

Note 12 - Stockholders' Equity

Note 12 - Stockholders' Equity	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	11 . Stockholders’ Equity Common Shares On December 30, 2013, 1 200 (1/200), Concurrently, the Company amended its articles to reduce the amount of authorized common shares from 5,000,000,000 500,000,000. November 2014, 1,500,000 December 2014, 1,313,450 March 2015, 5,000,000 June 2015, 2,000,000 During October 2015 75,000 100,000 . During December 2015 5,000,000 During January 2016, 5,100,000 During January 2016, 3,000,000 During March 2016, 2,500,000 During April 2016, 669,643 During June 2016, 3,510,811 9,362,161 During June 2016, 850,000 During June 2016, 8,494,191 During July 2016, 18,208,460 During August 2016, 158,715,038 During September 2016, 29,535,490 During September 2016, 39,000,000 Preferred shares In November 2011, 2,000,000,000 $.00001 In September 2012, 5,000,000,000 $.00001. February 25, 2013, 2,000,000,000 . 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 . Subscription receivable In February 2013, 20,589,981 $66,000. Common Stock Warrants The following table represents common stock warrant activity as of and for the year ended September 30, 2016: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Aggregate Intrinsic Value Warrants Outstanding - October 1, 2015 129,342,993 $ 0.02 8.6 $ - Granted / Vested 59,900,000 $ 0.05 Exercised (48,462,161 ) - Forfeited/expired/cancelled - Warrants Outstanding – September 30, 2016 140,780,832 $ 0.02 8.8 $ 0.04 Outstanding Exercisable – October 1, 2015 129,342,993 $ 0.02 8.6 $ - Outstanding Exercisable – September 30, 2016 140,780,832 $ 0.02 8.8 $ 0.04

Note 13 - Subsequent Events

Note 13 - Subsequent Events	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
Subsequent Events [Text Block]	12 . Subsequent Events During October 2016, 6,561,299 During October 2016, 7,500,000 During October 2016, 26,041,667 During December 2016, 67,000,000 as payment on behalf of Bulova Technologies Machinery LLC for inventory. During December 2016, 27,083,571

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
Subsequent Events, Policy [Policy Text Block]	Subsequent Events The Company has evaluated subsequent events through the date of filing this Form 10
Segment Reporting, Policy [Policy Text Block]	Business Segments Commencing with the acquisition of Twiss Transport, Inc., Twiss Logistics, Inc. and Twiss Cold Storage, Inc., the Company began operating in two
Major Customers, Policy [Policy Text Block]	Concentrations – Major Customers For the year ended September 30, 2016, 48% two one 20% 28%.
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: Level 2: Level 3:
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 September 30, 2016, September 30, 2016 $0.
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	Variable Interest Entities Through the formation of BT Twiss Transport LLC, the Company is now a 30% three 4. $4.6
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	S tock Based Compensation Stock based compensation is measured at the grant date, based on the calculated fair value of the award, and is recognized as an expense over the requisite service period (generally the vesting period). Stock based compensation includes expense related to restricted stock, warrants and options issued. The Company did not capitalize any expense related to stock based compensation payments.
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 may
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 September 30, 2016 2015 $11,468 $211,412
Inventory, Policy [Policy Text Block]	Inventory Inventory is stated at the lower of cost (first first The breakdown of inventory at September 30, 2016 2015 September 30, September 30, 2016 2015 Products held for sale $ 371,331 $ 253,195 Materials and supplies 50,000 6,396 Total inventory of continuing operations $ 421,331 $ 259,591
Other Current Assets [Policy Text Block]	Other current assets Other current assets are comprised of the following at September 30, 2015 2014 September 30, 2016 September 30, 2015 Prepaid expenses and deposits $ 353,203 $ 103,108 Advances to shareholder - 45,440 $ 353,203 $ 148,548
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.
Derivatives, Policy [Policy Text Block]	Derivative Financial Instruments The fair value of an embedded conversion option that is convertible into a variable amount of shares that include price protection reset provision features are deemed to be “down-round protection” and, therefore, do not meet the scope exception for treatment as a derivative under ASC 815 815. As a result of entering into a convertible credit facility during the quarter ended June 30, 2016, 815 40 35 12 may The Black-Scholes option valuation model was used to estimate the fair value of the conversion option. The model includes subjective input assumptions that can materially affect the fair value estimates. The expected volatility is estimated based on the most recent historical period of time equal to the weighted average life of the conversion option. The Company used the following Black-Scholes assumptions in arriving at the fair value of this conversion as of September 30, 2016 $269,538. September 30, 2016 Expected Life in Years 0.5 Risk-free Interest Rates 0.45% Volatility 318.78% Dividend Yield 0%
Discontinued Operations, Policy [Policy Text Block]	Discontinued Operations In accordance with ASC 205 20, Presentation of Financial Statements-Discontinued Operations 205 20”), 205 20 3
Revenue Recognition Leases [Policy Text Block]	Revenue Recognition Commercial 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. The Company recognizes transportation related revenues on the date the shipments are delivered to the customer. Revenue includes transportation revenue, fuel surcharges, loading and unloading activities, equipment detention, and other accessorial services. Revenue is recorded on a gross basis, without deducting third
Cost of Sales, Policy [Policy Text Block]	Cost of Revenues The costs of revenues relative to our Commercial Sales segment include direct materials and labor costs, and indirect labor associated with production and shipping costs. The cost of revenues relative to our Transportation Services segment include tractor and trailer maintenance and operational costs as well as the costs associated with drivers.
Advertising Costs, Policy [Policy Text Block]	Advertising Costs The costs of advertising include the cost of trade show promotions and are expensed as incurred and are included in the Company’s operating expenses. The Company incurred advertising expenses of $482,942 September 30, 2016 $34,450 September 30, 2015.
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, 2016, 140,780,832
New Accounting Pronouncements, Policy [Policy Text Block]	Effect of Recent Accounting Pronouncements From time to time, new accounting pronouncements are issued that we adopt as of the specified effective date. We believe that the impact of recently issued standards that are not yet effective may ASU Update 2014 09 Revenue from Contracts with Customers 606) May 28, 2014 December 31, 2017 ASU Update 2014 15 Presentation of Financial Statements-Going Concern 205 40) August 27, 2014 December 31, 2016 In April 2015, 2015 03, Interest-Imputation of Interest: Simplifying the Presentation of Debt Issuance Cost. 2015 03 December 15, 2015 In July 2015, 2015 11, Inventory, 2015 1 1 December 15, 2016 In November 2015, 2015 17, Balance Sheet Classification of Deferred Taxes, defe1Ted 2015 17 December 15, 2016, 2015 17 may In February 2016, 2016 02, Leases, twelve 606, The amendments in ASU 2016 02 December 15, 2018, may 2016 02
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. This factor, among others, indicate that the Company may 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 Consol22

Note 2 - Principles of Consolidation and Basis of Presentation (Tables)	12 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Inventory, Current [Table Text Block]	September 30, September 30, 2016 2015 Products held for sale $ 371,331 $ 253,195 Materials and supplies 50,000 6,396 Total inventory of continuing operations $ 421,331 $ 259,591
Schedule of Other Current Assets [Table Text Block]	September 30, 2016 September 30, 2015 Prepaid expenses and deposits $ 353,203 $ 103,108 Advances to shareholder - 45,440 $ 353,203 $ 148,548
Property, Plant and Equipment [Table Text Block]	September 30, September 30, 2016 2015 Funiture, fixtures and equipment 476,350 407,113 Tractors and trailers 9,936,769 - Capital lease assets 1,336,243 - Vehicle and other 39,654 - 11,789,016 407,113 Less accumulated depreciation (1,043,092 ) (65,668 ) Net property, plant and equipment $ 10,745,924 $ 341,445
Schedule of Other Assets, Noncurrent [Table Text Block]	September 30, September 30, 2016 2015 Advances - Bulova Technologies Compliance & Security $ 85,729 $ - Unamortized loan costs - $ 3,111 Refundable deposits 27,486 10,126 $ 113,215 $ 13,237
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	September 30, 2016 Expected Life in Years 0.5 Risk-free Interest Rates 0.45% Volatility 318.78% Dividend Yield 0%

Note 3 - Discontinued Operati23

Note 3 - Discontinued Operations (Tables)	12 Months Ended
	Sep. 30, 2016
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	Year Ended September 30, 2016 2015 Revenue $ - $ - Cost of Sales - - Gross profit - - Operating expenses and interest (491,553 ) (276,622 ) Other income (expense) - 398,148 Income (loss) from operations (491,553 ) 121,526 Gain on disposal of discontinued operations - - Income tax benefit - - Income (loss) from discontinued operations, net of tax $ (491,553 ) $ 121,526
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	As of September 30, 2016 2015 Cash $ - $ - Accounts receivable - - Inventory - - Other current assets - - Total current assets from discontinued operations - - Property plant and equipment - net - - Other assets - - Total assets from discontinued operations $ - $ - Accounts payable and accrued expenses $ 462 $ 450,000 Current portion of long-term debt 1,111,500 700,000 Provision for loss on disposal of business segment - - Total current liabilities from discontinued operations 1,111,962 1,150,000 Deferred revenue - contract dispute 10,800,000 10,800,000 Total liabilities from discontinued operations $ 11,911,962 $ 11,950,000

Note 4 - Business Combination24

Note 4 - Business Combination - Variable Interest Entity and Intangibles (Tables)	12 Months Ended
	Sep. 30, 2016
Notes Tables
Business Combination, Consideration Transferred [Table Text Block]	Cash consideration $ 5,166,155 Convertible promissory note 4,666,155 3,000,000 restricted common shares 157,500 Warrants to purchase 500,000 common shares 26,250 Total purchase price $ 10,016,060
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Total Purchase Price $ 10,016,060 Fair Value of Assets and Liabilities Cash $ 196,229 Accounts receivable 1,671,342 Inventory 50,000 Prepaid expenses and other assets 216,905 Property and equipment 11,001,267 Other assets 23,648 Less current liabilities assumed (1,326,652 ) Less long-term debt assumed (6,606,451 ) 5,226,288 Calculated Goodwill $ 4,789,772
Business Acquisition, Pro Forma Information [Table Text Block]	Years Ended September 30, 2016 2015 Revenues $ 26,375,224 $ 29,366,692 Net Loss $ (8,154,881 ) $ (4,928,442 ) Loss per share $ (0.076 ) $ (0.076 )

Note 6 - Long Term Debt (Tables

Note 6 - Long Term Debt (Tables)	12 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Debt [Table Text Block]	September 30, 2016 September 30, 2015 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, unsecured. - 18,000 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 Note payable to Keehan Trust Funding, LLC as amended on February 16, 2016 in the amount of $1,600,000. 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. 1,111,500 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 17,187 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, a maturity date of February 19, 2016, unsecured. - 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, a maturity date of March 15, 2016, unsecured. - 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, unsecured. - 18,819 Convertible promissory note payable to Vis Vires Group, Inc. dated August 6, 2015 in the original amount of $84,000, bearing interest at 8%, with a maturity date of May 10, 2016, net of discount and unamortized loan costs of $0 and $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. 131,495 160,857 Note payable to EIN CAP dated September 27, 2016 in the amount of $75,200 with no stipulated interest rate, a maturity date of January 6, 2017, unsecured. 72,360 - Various notes payable to Complete Business Solutions in various amounts, with no stipulated interest rate, and various maturity dates, unsecured. 988,475 - Note payable to Yellowstone Capital dated September 21, 2016 in the amount of $150,000 with no stipulated interest rate, a maturity date of March 9, 2017, unsecured. 145,438 - Note payable to Sunshine Bank dated January 28, 2016 as a revolving credit line, bearing interest at Prime plus 1%, with a maturity of January 31, 2021, secured by the assets of BT Twiss Transport LLC. 1,163,853 - Note payable to Sunshine Bank dated January 28, 2016 in the amount of $2,000,000, bearing interest at 4.75%, with a maturity date of January 31, 2021, net of unamortized loan costs of $38,472, secured by the assets of BT-Twiss Transport, LLC. 1,820,594 - Various notes payable to Power Up Lending Group, LTD in various amounts, with no stipulated interest rate, and various maturity dates, unsecured. 365,151 - Financing agreements for the purchase of insurance through Bank Direct 21,500 - Note payable to Sunshine Bank dated September 30, 2016 as a revolving credit line, bearing interest at Prime plus 1%, with a maturity of January 31, 2021, secured by the assets of Twiss Transport, Inc. net of unamortized loan costs of $54,769. 6,408,431 - Various equipment financing contracts for Transport Tractors and Trailers, with various terms and interest rates, secured by equipment 409,820 - Various capital lease obligations for Transport Tractors, with various payment terms, secured by equipment 1,087,613 - 13,743,417 1,114,874 Less current portion pertaining to continuing operations (4,553,201 ) (265,646 ) Less current portion pertaining to discontinued operations (1,111,500 ) (700,000 ) Less long term portion associated with discontinued operations - - $ 8,078,716 $ 149,228
Schedule of Maturities of Long-term Debt [Table Text Block]	Period ended September 30, 2017 $ 5,664,701 2018 2,293,525 2019 1,663,951 2020 1,746,700 2021 2,264,752 Thereafter 109,788 $ 13,743,417

Note 7 - Notes Payable - Rela26

Note 7 - Notes Payable - Related Parties (Tables)	12 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Debt [Table Text Block]	September 30, 2016 September 30, 2015 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, unsecured. - 18,000 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 Note payable to Keehan Trust Funding, LLC as amended on February 16, 2016 in the amount of $1,600,000. 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. 1,111,500 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 17,187 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, a maturity date of February 19, 2016, unsecured. - 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, a maturity date of March 15, 2016, unsecured. - 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, unsecured. - 18,819 Convertible promissory note payable to Vis Vires Group, Inc. dated August 6, 2015 in the original amount of $84,000, bearing interest at 8%, with a maturity date of May 10, 2016, net of discount and unamortized loan costs of $0 and $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. 131,495 160,857 Note payable to EIN CAP dated September 27, 2016 in the amount of $75,200 with no stipulated interest rate, a maturity date of January 6, 2017, unsecured. 72,360 - Various notes payable to Complete Business Solutions in various amounts, with no stipulated interest rate, and various maturity dates, unsecured. 988,475 - Note payable to Yellowstone Capital dated September 21, 2016 in the amount of $150,000 with no stipulated interest rate, a maturity date of March 9, 2017, unsecured. 145,438 - Note payable to Sunshine Bank dated January 28, 2016 as a revolving credit line, bearing interest at Prime plus 1%, with a maturity of January 31, 2021, secured by the assets of BT Twiss Transport LLC. 1,163,853 - Note payable to Sunshine Bank dated January 28, 2016 in the amount of $2,000,000, bearing interest at 4.75%, with a maturity date of January 31, 2021, net of unamortized loan costs of $38,472, secured by the assets of BT-Twiss Transport, LLC. 1,820,594 - Various notes payable to Power Up Lending Group, LTD in various amounts, with no stipulated interest rate, and various maturity dates, unsecured. 365,151 - Financing agreements for the purchase of insurance through Bank Direct 21,500 - Note payable to Sunshine Bank dated September 30, 2016 as a revolving credit line, bearing interest at Prime plus 1%, with a maturity of January 31, 2021, secured by the assets of Twiss Transport, Inc. net of unamortized loan costs of $54,769. 6,408,431 - Various equipment financing contracts for Transport Tractors and Trailers, with various terms and interest rates, secured by equipment 409,820 - Various capital lease obligations for Transport Tractors, with various payment terms, secured by equipment 1,087,613 - 13,743,417 1,114,874 Less current portion pertaining to continuing operations (4,553,201 ) (265,646 ) Less current portion pertaining to discontinued operations (1,111,500 ) (700,000 ) Less long term portion associated with discontinued operations - - $ 8,078,716 $ 149,228
Schedule of Maturities of Long-term Debt [Table Text Block]	Period ended September 30, 2017 $ 5,664,701 2018 2,293,525 2019 1,663,951 2020 1,746,700 2021 2,264,752 Thereafter 109,788 $ 13,743,417
Affiliated Entity [Member]
Notes Tables
Schedule of Debt [Table Text Block]	September 30, 2016 September 30, 2015 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 September 15, 2017 for $3,500 and the balance of $116,000 on March 31, 2020 119,500 116,000 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 September 15, 2017 for $152,500 and the balance of $403,712 on March 31, 2020 556,212 418,712 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 205,000 205,000 Promissory note payable to Craigmore DB Plan dated November 9, 2015 bearing interest at 8%. This note matures and all principal and interest is due and payable on March 31, 2020 165,000 - 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 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 180,000 180,000 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 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 Convertible promissory note dated February 6, 2015 in the original amount of $4,000,000 bearing interest at 7%, interest payable quarterly, with a maturity date of February 5, 2021, net of discount of $563,333 and $693,333 respectively 2,834,294 3,306,667 Convertible promissory note dated January 28, 2016 in the amount of $4,666,155 bearing interest at 5%, interest payable quarterly, convertible at $.10 per share, with a maturity date of January 28, 2020. 4,666,155 - Promissory note dated January 28, 2016 in the amount of $2,400,000 bearing interest at 4.24% with a maturity date of January 29, 2021, net of unamortized loan costs of $30,408. 2,282,746 - Promissory note dated February 3, 2011 in the amount of $229,755 bearing interest at 8% payable on demand 34,423 - Promissory note dated April 26, 2016 in the amount of $400,000 bearing interest 5%, with a maturity date of April 26, 2018, unsecured. 400,000 - Short term advance in the amount of $150,000, non-interest bearing, payable on demand. This advance was paid in full on October 5, 2016 150,000 - 15,275,171 7,908,220 Less current portion pertaining to continuing operations 412,720 - Less current portion pertaining to discontinued operations - - Less long term portion associated with discontinued operations - - $ 14,862,451 $ 7,908,220
Schedule of Maturities of Long-term Debt [Table Text Block]	Period ended September 30, 2017 $ 412,720 2018 475,727 2019 79,304 2020 4,834,590 2021 7,590,660 Thereafter 1,882,170 $ 15,275,171

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	September 30, September 30, 2016 2015 Net Operating Losses $ 28,950,000 $ 23,089,000 Statutory Tax Rate 35 % 35 % Effective Tax Rate - - Deferred Tax Asset 10,132,500 8,081,150 Valuation Allowance (10,132,500 ) (8,081,150 ) Net Deferred Tax Asset $ - $ -

Note 9 - Segment Reporting (Tab

Note 9 - Segment Reporting (Tables)	12 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Commercial Sales Transportation Total Revenue $ 1,822,475 $ 16,898,287 $ 18,720,762 Cost of Sales 1,501,129 11,594,136 13,095,265 Gross profit 321,346 5,304,151 5,625,497 Selling, general and administrative expenses 1,390,306 3,479,075 4,869,381 Depreciation and interest expenses 188,181 1,489,202 1,677,383 Income (loss) from operations (1,257,141 ) 335,874 (921,267 ) Other income (expense) (2,040 ) 190,770 188,730 Net income (loss) $ (1,259,181 ) $ 526,644 $ (732,537 ) Total Assets $ 900,117 $ 13,623,955 $ 14,524,072 Reconciliation of Segment Amounts Reported to Consolidated Amounts Total revenues for reportable segments $ 18,720,762 Unallocated amounts relating to corporate operations - Total consolidated revenue $ 18,720,762 Net loss Total loss for reportable segments $ (732,537 ) Unallocated amounts relating to corporate operations Selling, general and administrative expenses (2,373,436 ) Stock based compensation (1,948,424 ) Loss on inventory write-down (253,195 ) Loss from discontinued operations (491,553 ) Derivative expense (269,538 ) Depreciation and interest expense (1,742,069 ) Total consolidated net loss $ (7,810,752 ) Assets Total assets for reportable segments $ 14,524,072 Goodwill 4,789,772 Corporate investments and other assets 85,445 Total consolidated assets $ 19,399,289

Note 10 - Commitments and Con29

Note 10 - Commitments and Contingencies (Tables)	12 Months Ended
	Sep. 30, 2016
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Period ended September 30, 2017 $ 1,387,776 2018 1,418,609 2019 1,450,367 2020 1,196,038 2021 360,000 Thereafter 5,171,000 $ 10,983,790

Note 12 - Stockholders' Equity

Note 12 - Stockholders' Equity (Tables)	12 Months Ended
	Sep. 30, 2016
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 (in years) Aggregate Intrinsic Value Warrants Outstanding - October 1, 2015 129,342,993 $ 0.02 8.6 $ - Granted / Vested 59,900,000 $ 0.05 Exercised (48,462,161 ) - Forfeited/expired/cancelled - Warrants Outstanding – September 30, 2016 140,780,832 $ 0.02 8.8 $ 0.04 Outstanding Exercisable – October 1, 2015 129,342,993 $ 0.02 8.6 $ - Outstanding Exercisable – September 30, 2016 140,780,832 $ 0.02 8.8 $ 0.04

Supplemental Schedule of Non-31

Supplemental Schedule of Non-Cash Financing and Investing Activities (Details Textual) - USD ($)	Jan. 28, 2016	Sep. 30, 2016	Aug. 31, 2016	Jul. 31, 2016	Jun. 30, 2016	Apr. 30, 2016	Jan. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Nov. 30, 2014
Debt Conversion, Converted Instrument, Shares Issued		29,535,490	158,715,038	18,208,460	8,494,191	669,643	5,100,000		1,313,450	1,500,000
Warrants Issued Associated With New Debt								1,000,000
Capital Expenditures Incurred but Not yet Paid						$ 425,710
Stock Issued During Period, Shares, Conversion of Units		39,000,000
Equipment Loans [Member]
Refinanced and Consolidated Loans		$ 6,108,431
Twiss Acquisition [Member] | Convertible Debt [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 4,666,155						$ 4,666,155

Note 1 - Description of Busin32

Note 1 - Description of Business (Details Textual) - USD ($)	Jan. 28, 2016	Jan. 31, 2016	Sep. 30, 2016
BT-Twiss Transport LLC [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	30.00%		30.00%
Twiss Acquisition [Member]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Twiss Acquisition [Member] | Convertible Debt [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 4,666,155	$ 4,666,155

Note 2 - Principles of Consol33

Note 2 - Principles of Consolidation and Basis of Presentation (Details Textual)	Jan. 28, 2016USD ($)ft²	Sep. 30, 2016USD ($)shares	Sep. 30, 2015USD ($)
Number of Operating Segments		2
Allowance for Doubtful Accounts Receivable		$ 11,468	$ 211,412
Derivative Liability		269,538
Advertising Expense		$ 482,942	$ 34,450
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares		140,780,832
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
BT-Twiss Transport LLC [Member]
Number of Operating Segments	3
BT-Twiss Transport LLC [Member] | Convertible Debt [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 4,600,000
Customer Concentration Risk [Member] | Sales Revenue, Segment [Member] | Transportation Segment [Member]
Number of Major Customers		2
Customer Concentration Risk [Member] | Sales Revenue, Segment [Member] | Transportation Segment [Member] | Two Major Customers [Member]
Concentration Risk, Percentage		48.00%
Customer Concentration Risk [Member] | Sales Revenue, Segment [Member] | Transportation Segment [Member] | First Major Customer [Member]
Concentration Risk, Percentage		20.00%
Customer Concentration Risk [Member] | Sales Revenue, Segment [Member] | Transportation Segment [Member] | Second Major Customer [Member]
Concentration Risk, Percentage		28.00%
Twiss Cold Storage, Inc. [Member]
Area of Storage Facility | ft²	150,000
BT-Twiss Transport LLC [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	30.00%	30.00%
Bulova Techonologies Compliance and Security LLC [Member]
Equity Method Investment, Ownership Percentage		30.00%
Equity Method Investments		$ 0

Note 2 - Principles of Consol34

Note 2 - Principles of Consolidation and Basis of Presentation - Inventory (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Products held for sale	$ 371,331	$ 253,195
Materials and supplies	50,000	6,396
Total inventory of continuing operations	$ 421,331	$ 259,591

Note 2 - Principles of Consol35

Note 2 - Principles of Consolidation and Basis of Presentation - Other Current Assets (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Prepaid expenses and deposits	$ 353,203	$ 103,108
Advances to shareholder		45,440
	$ 353,203	$ 148,548

Note 2 - Principles of Consol36

Note 2 - Principles of Consolidation and Basis of Presentation - Property, Plant and Equipment (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Property, plant and equipment, gross	$ 11,789,016	$ 407,113
Less accumulated depreciation	(1,043,092)	(65,668)
Net property, plant and equipment	10,745,924	341,445
Furniture and Fixtures [Member]
Property, plant and equipment, gross	476,350	407,113
Trucks [Member]
Property, plant and equipment, gross	9,936,769
Assets Held under Capital Leases [Member]
Property, plant and equipment, gross	1,336,243
Automobiles [Member]
Property, plant and equipment, gross	$ 39,654

Note 2 - Principles of Consol37

Note 2 - Principles of Consolidation and Basis of Presentation - Other Assets (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Advances - Bulova Technologies Compliance & Security	$ 85,729
Unamortized loan costs		3,111
Refundable deposits	27,486	10,126
	$ 113,215	$ 13,237

Note 2 - Principles of Consol38

Note 2 - Principles of Consolidation and Basis of Presentation - Fair Value Assumption of Derivative Liabilities (Details) - Derivative Financial Instruments, Liabilities [Member]	12 Months Ended
	Sep. 30, 2016
Expected Life in Years (Year)	182 days
Risk-free Interest Rates	0.45%
Volatility	318.78%
Dividend Yield	0.00%

Note 3 - Discontinued Operati39

Note 3 - Discontinued Operations - Operating Results For Discontinued Operations (Details) - Bulova Technologies Ordnance Systems LLC [Member] - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Revenue
Cost of Sales
Gross profit
Operating expenses and interest	(491,553)	(276,622)
Other income (expense)		398,148
Income (loss) from operations	(491,553)	121,526
Gain on disposal of discontinued operations
Income tax benefit
Income (loss) from discontinued operations, net of tax	$ (491,553)	$ 121,526

Note 3 - Discontinued Operati40

Note 3 - Discontinued Operations - Assets and Liabilities of Discontinued Operations (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Total current assets from discontinued operations
Total current liabilities from discontinued operations	1,111,962	1,150,000
Bulova Technologies Ordnance Systems LLC [Member]
Cash
Accounts receivable
Inventory
Other current assets
Total current assets from discontinued operations
Property plant and equipment - net
Other assets
Total assets from discontinued operations
Accounts payable and accrued expenses	462	450,000
Current portion of long-term debt	1,111,500	700,000
Total current liabilities from discontinued operations	1,111,962	1,150,000
Deferred revenue - contract dispute	10,800,000	10,800,000
Total liabilities from discontinued operations	$ 11,911,962	$ 11,950,000

Note 4 - Business Combination41

Note 4 - Business Combination - Variable Interest Entity and Intangibles (Details Textual) - USD ($)	Jan. 28, 2016	Jan. 31, 2016	Sep. 30, 2016	Sep. 30, 2015
Goodwill			$ 4,789,772
Twiss Acquisition [Member]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Goodwill	$ 4,789,772		$ 4,789,772
Twiss Acquisition [Member] | Convertible Debt [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 4,666,155	$ 4,666,155

Note 4 - Business Combination42

Note 4 - Business Combination - Variable Interest Entity and Intangibles - Consideration Transferred (Details) - USD ($)	Jan. 28, 2016	Jan. 31, 2016	Sep. 30, 2016	Sep. 30, 2015
Cash consideration			$ 5,166,155
Twiss Acquisition [Member]
Cash consideration	$ 5,166,155
Total purchase price	10,016,060
Twiss Acquisition [Member] | Restricted Common Shares [Member]
3,000,000 restricted common shares	157,500
Twiss Acquisition [Member] | Common Shares Warrants [Member]
Consideration issued and issuable	26,250
Twiss Acquisition [Member] | Convertible Debt [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 4,666,155	$ 4,666,155

Note 4 - Business Combination43

Note 4 - Business Combination - Variable Interest Entity and Intangibles - Consideration Transferred (Details) (Parentheticals) - Twiss Acquisition [Member] - shares	Jan. 28, 2016	Jan. 31, 2016
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares		3,000,000
Restricted Common Shares [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	3,000,000
Common Shares Warrants [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	500,000

Note 4 - Business Combination44

Note 4 - Business Combination - Variable Interest Entity and Intangibles - Assets Acquired and Liabilities Assumed (Details) - USD ($)	Jan. 28, 2016	Sep. 30, 2016	Sep. 30, 2015
Fair Value of Assets and Liabilities
Goodwill		$ 4,789,772
Twiss Acquisition [Member]
Total purchase price	$ 10,016,060
Fair Value of Assets and Liabilities
Cash	196,229
Accounts receivable	1,671,342
Inventory	50,000
Prepaid expenses and other assets	216,905
Property and equipment	11,001,267
Other assets	23,648
Less current liabilities assumed	(1,326,652)
Less long-term debt assumed	(6,606,451)
	5,226,288
Goodwill	$ 4,789,772	$ 4,789,772

Note 4 - Business Combination45

Note 4 - Business Combination - Variable Interest Entity and Intangibles - Proforma Unaudited Condensed Financial Data (Details) - Twiss Acquisition [Member] - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Revenues	$ 26,375,224	$ 29,366,692
Net Loss	$ (8,154,881)	$ (4,928,442)
Loss per share, basic (in dollars per share)	$ (0.076)	$ (0.076)

Note 5 - Contract Dispute - D46

Note 5 - Contract Dispute - Discontinued Operations (Details Textual) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Disposal Group, Including Discontinued Operation, Liabilities, Current	$ 1,111,962	$ 1,150,000
Contract Performance Dispute [Member] | Bulova Technologies Ordnance Systems LLC [Member]
Disposal Group, Including Discontinued Operation, Liabilities, Current	$ 10,800,000	$ 10,800,000

Note 6 - Long Term Debt - Long

Note 6 - Long Term Debt - Long Term Debt (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Note payable	$ 13,743,417	$ 1,114,874
Less current portion pertaining to continuing operations	(4,553,201)	(265,646)
Less current portion pertaining to discontinued operations	(1,111,500)	(700,000)
Less long term portion associated with discontinued operations
	8,078,716	149,228
Note Payable to an Individual on January 25, 2013 [Member]
Note payable		18,000
Note Payable to Keehan Trust Funding, LLC, Dated January 19, 2012 [Member]
Note payable		700,000
Note Payable to Keehan Trust Funding, LLC, Dated February 16, 2016 [Member]
Note payable	1,111,500
Note Payable to Ford Credit Dated October 1, 2014 [Member]
Note payable	17,187	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
Note Payable to Westfield Bank for Insurance Finance Agreement, Datd August 1, 2014 [Member]
Note payable		18,819
Convertible Promissory Note Payable to Vis Vires Group, Inc., Dated August 6, 2015 [Member]
Note payable		55,700
Less current portion pertaining to discontinued operations	0	(28,300)
Capital Lease Obligations [Member]
Note payable	131,495	160,857
Note Payable to EIN CAP, Dated September 27, 2016 [Member]
Note payable	72,360
Notes Payable to Complete Business Solutions [Member]
Note payable	988,475
Note Payable to Yellowstone Capital, Dated September 21, 2016 [Member]
Note payable	145,438
Note Payable to Sunshine Bank, Dated January 28, 2016 [Member]
Note payable	1,163,853
Note Payable to Sunshine Bank, Dated January 28, 2016 1 [Member]
Note payable	1,820,594
Less current portion pertaining to discontinued operations	(38,472)
Notes Payable to Power Up Lending Group, LTD [Member]
Note payable	365,151
First Financing Agreement for the Purchase of Insurance Through Bank Direct [Member]
Note payable	21,500
Note Payable to Sunshine Bank, Dated September 30, 2016 [Member]
Note payable	6,408,431
Less current portion pertaining to discontinued operations	(54,769)
First Various Equipment Financing Contracts for Transport Tractors [Member]
Note payable	409,820
Various Capital lease Obligations for Transport Tractors [Member]
Note payable	$ 1,087,613

Note 6 - Long Term Debt - Lon48

Note 6 - Long Term Debt - Long Term Debt (Details) (Parentheticals)	12 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)
Debt issuance cots, net	$ 1,111,500	$ 700,000
Note Payable to an Individual on January 25, 2013 [Member]
Debt instrument, face amount		50,000
Principal payments		4,000
Balloon payment		6,000
Note Payable to Keehan Trust Funding, LLC, Dated January 19, 2012 [Member]
Debt instrument, face amount		$ 1,550,000
Debt instrument, interest rate, stated percentage		10.00%
Collateral		$ 4,700,000
Note Payable to Keehan Trust Funding, LLC, Dated February 16, 2016 [Member]
Debt instrument, face amount	1,600,000
Collateral	4,700,000
Note Payable to Ford Credit Dated October 1, 2014 [Member]
Debt instrument, face amount	32,929	32,929
Principal payments	$ 744	$ 744
Number of payments	48	48
Note Payable to Power Up Lending Dated August 25, 2015 [Member]
Debt instrument, face amount		$ 100,000
Note Payable to Power Up Lending Group Dated September 17, 2015 [Member]
Debt instrument, face amount		$ 50,000
Note Payable to Westfield Bank for Insurance Finance Agreement, Datd August 1, 2014 [Member]
Debt instrument, interest rate, stated percentage		4.00%
Convertible Promissory Note Payable to Vis Vires Group, Inc., Dated August 6, 2015 [Member]
Debt instrument, face amount		$ 84,000
Debt instrument, interest rate, stated percentage		8.00%
Debt issuance cots, net	$ 0	$ 28,300
Capital Lease Obligations [Member]
Principal payments	$ 3,355	$ 3,355
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Note Payable to EIN CAP, Dated September 27, 2016 [Member]
Debt instrument, face amount	$ 75,200
Note Payable to Yellowstone Capital, Dated September 21, 2016 [Member]
Debt instrument, face amount	$ 150,000
Note Payable to Sunshine Bank, Dated January 28, 2016 [Member] | Prime Rate [Member]
Debt instrument, basis spread on variable rate	1.00%
Note Payable to Sunshine Bank, Dated January 28, 2016 1 [Member]
Debt instrument, face amount	$ 2,000,000
Debt instrument, interest rate, stated percentage	4.75%
Debt issuance cots, net	$ 38,472
Note Payable to Sunshine Bank, Dated September 30, 2016 [Member]
Debt issuance cots, net	$ 54,769
Debt instrument, basis spread on variable rate	1.00%

Note 6 - Long Term Debt - Princ

Note 6 - Long Term Debt - Principal Maturities of Long Term Debt (Details)	Sep. 30, 2016USD ($)
2,017	$ 5,664,701
2,018	2,293,525
2,019	1,663,951
2,020	1,746,700
2,021	2,264,752
Thereafter	109,788
	$ 13,743,417

Note 7 - Notes Payable - Rela50

Note 7 - Notes Payable - Related Parties (Details Textual) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Accrued Expenses - Related Party [Member]
Interest Payable, Current	$ 1,137,163	$ 733,922

Note 7 - Long Term Debt - Relat

Note 7 - Long Term Debt - Related Parties (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Short term advance	$ 412,720
Less current portion pertaining to continuing operations	412,720
Notes Payable, Related Parties, Noncurrent	14,862,451	7,908,220
Affiliated Entity [Member]
Note payable	15,275,171	7,908,220
Short term advance	412,720
Less current portion pertaining to continuing operations	412,720
Notes Payable, Related Parties, Noncurrent	14,862,451	7,908,220
Affiliated Entity [Member] | Short-term Advance [Member]
Short term advance	150,000
Less current portion pertaining to continuing operations	150,000
Affiliated Entity [Member] | Note Payable to NFC III LLC [Member]
Note payable	1,356,819	1,356,819
Affiliated Entity [Member] | Note Payable to SIII Associates Limited Partnership Dated November 8, 2013 [Member]
Note payable	1,341,755	1,341,755
Affiliated Entity [Member] | Still Associates Limited Partnership [Member]
Note payable	100,000	100,000
Affiliated Entity [Member] | Note Payable to SV Associates Limited Partnership Dated January 9, 2014 [Member]
Note payable	119,500	116,000
Affiliated Entity [Member] | Note Payable to Craigmore Machinery Company Dated August 12, 2014 [Member]
Note payable	556,212	418,712
Affiliated Entity [Member] | Promissory Notes Payable to Gary Shapiro [Member]
Note payable	205,000	205,000
Affiliated Entity [Member] | Note Payable to Craigmore DB Dated November 9, 2015 [Member]
Note payable	165,000
Affiliated Entity [Member] | Note Payable to Tropico Equity Partners LLC Dated February 3, 2014 [Member]
Note payable	68,161	68,161
Affiliated Entity [Member] | Note Payable to Tropico Management LP Dated Oct 31 2014 [Member]
Note payable	10,606	10,606
Affiliated Entity [Member] | Promissory Notes Payable to SF Next Gen [Member]
Note payable	180,000	180,000
Affiliated Entity [Member] | Note Payable to Banyan Capital Finance Dated March 12, 2014 [Member]
Note payable	23,000	23,000
Affiliated Entity [Member] | Note Payable to Colleen Stacy Shapiro 2007 Trust April 23, 2014 [Member]
Note payable	160,000	160,000
Affiliated Entity [Member] | Colleen Stacy Shaprio 2007 Trust Dated November 4, 2014 [Member]
Note payable	20,000	20,000
Affiliated Entity [Member] | Note Payable to Rachel E Shapiro Trust Dated February 14, 2014 [Member]
Note payable	51,500	51,500
Affiliated Entity [Member] | Note Payable to Shapiro Family Trust Dated July 10, 2013 [Member]
Note payable	150,000	150,000
Affiliated Entity [Member] | Subordinated Promissory Note Payable to The Shapiro Family D1 Trust April 29, 2014 [Member]
Note payable	400,000	400,000
Affiliated Entity [Member] | Convertible Promissory Note Dated February 6, 2015 [Member]
Note payable	2,834,294	3,306,667
Affiliated Entity [Member] | Convertible Promissory Note Dated January 28, 2016 [Member]
Note payable	4,666,155
Affiliated Entity [Member] | Promissory Note Dated January 28, 2016 [Member]
Note payable	2,282,746
Affiliated Entity [Member] | Promissory Note Dated February 3, 2011 [Member]
Note payable	34,423
Affiliated Entity [Member] | Promissory Note Dated April 26, 2016 [Member]
Note payable	$ 400,000

Note 7 - Long Term Debt - Rel52

Note 7 - Long Term Debt - Related Parties (Details) (Parentheticals) - Affiliated Entity [Member] - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Debt instrument, face amount	$ 150,000
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%
Debt instrument, face amount	$ 3,500	$ 3,500
Balloon payment	$ 116,000	$ 116,000
Note Payable to Craigmore Machinery Company Dated August 12, 2014 [Member]
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Debt instrument, face amount	$ 152,500	$ 152,500
Balloon payment	$ 403,712	$ 403,712
Promissory Notes Payable to Gary Shapiro [Member]
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Note Payable to Craigmore DB Dated November 9, 2015 [Member]
Debt instrument, interest rate, stated percentage	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%	8.00%
Promissory Notes Payable to SF Next Gen [Member]
Debt instrument, interest rate, stated percentage	8.00%	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%	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%
Convertible Promissory Note Dated February 6, 2015 [Member]
Debt instrument, interest rate, stated percentage	7.00%	7.00%
Debt instrument, face amount	$ 4,000,000	$ 4,000,000
Debt instrument, unamortized discount	$ 563,333	$ 693,333
Convertible Promissory Note Dated January 28, 2016 [Member]
Debt instrument, interest rate, stated percentage	5.00%
Debt instrument, face amount	$ 4,666,155
Debt instrument, conversion price (in dollars per share)	$ 0.10
Promissory Note Dated January 28, 2016 [Member]
Debt instrument, interest rate, stated percentage	4.24%
Debt instrument, face amount	$ 2,400,000
Debt instrument, unamortized discount	$ 30,408
Promissory Note Dated February 3, 2011 [Member]
Debt instrument, interest rate, stated percentage	8.00%
Debt instrument, face amount	$ 229,755
Promissory Note Dated April 26, 2016 [Member]
Debt instrument, interest rate, stated percentage	5.00%
Debt instrument, face amount	$ 400,000

Note 7 - Long Term Debt - Princ

Note 7 - Long Term Debt - Principal Maturities of Long Term Debt - Related Parties (Details)	Sep. 30, 2016USD ($)
2,017	$ 5,664,701
2,018	2,293,525
2,019	1,663,951
2,020	1,746,700
2,021	2,264,752
Thereafter	109,788
Affiliated Entity [Member]
2,017	412,720
2,018	475,727
2,019	79,304
2,020	4,834,590
2,021	7,590,660
Thereafter	1,882,170
	$ 15,275,171

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Operating Loss Carryforwards	$ 28,950,000	$ 23,089,000
Florida Department of Revenue [Member] | Earliest Tax Year [Member] | State and Local Jurisdiction [Member]
Open Tax Year	2,012
Florida Department of Revenue [Member] | Latest Tax Year [Member] | State and Local Jurisdiction [Member]
Open Tax Year	2,015
Internal Revenue Service (IRS) [Member] | Earliest Tax Year [Member] | State and Local Jurisdiction [Member]
Open Tax Year	2,012
Internal Revenue Service (IRS) [Member] | Latest Tax Year [Member] | Domestic Tax Authority [Member]
Open Tax Year	2,015

Note 8 - Income Taxes - Compone

Note 8 - Income Taxes - Components of Deferred Tax Assets (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Net Operating Losses	$ 28,950,000	$ 23,089,000
Statutory Tax Rate	35.00%	35.00%
Effective Tax Rate
Deferred Tax Asset	$ 10,132,500	$ 8,081,150
Valuation Allowance	(10,132,500)	(8,081,150)
Net Deferred Tax Asset

Note 9 - Segment Reporting (Det

Note 9 - Segment Reporting (Details Textual)	12 Months Ended
	Sep. 30, 2016
Number of Operating Segments	2

Note 9 - Segment Reporting - Se

Note 9 - Segment Reporting - Segment Information (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Revenue	$ 18,720,762	$ 1,753,573
Cost of Sales	13,348,460	1,483,537
Gross profit	5,372,302	270,036
Selling, general and administrative expenses	7,242,817	3,564,227
Depreciation and interest expenses	979,941	30,303
Income (loss) from operations	(7,238,391)	(5,642,117)
Other income (expense)	188,730	72,796
Net income (loss)	(7,810,752)	(5,447,795)
Total Assets	19,399,289	1,094,383
Selling, general and administrative expenses	(7,242,817)	(3,564,227)
Stock based compensation	(1,948,424)	(1,573,299)
Loss on inventory write-down	(253,195)
Loss from discontinued operations	(491,553)	121,526
Derivative expense	(269,538)
Depreciation and interest expense	(979,941)	(30,303)
Total assets for reportable segments	19,399,289	1,094,383
Goodwill	4,789,772
Operating Segments [Member]
Revenue	18,720,762
Cost of Sales	13,095,265
Gross profit	5,625,497
Selling, general and administrative expenses	4,869,381
Depreciation and interest expenses	1,677,383
Income (loss) from operations	(921,267)
Other income (expense)	188,730
Net income (loss)	(732,537)
Total Assets	14,524,072
Selling, general and administrative expenses	(4,869,381)
Depreciation and interest expense	(1,677,383)
Total assets for reportable segments	14,524,072
Goodwill	4,789,772
Operating Segments [Member] | Commercial Sales Segment [Member]
Revenue	1,822,475
Cost of Sales	1,501,129
Gross profit	321,346
Selling, general and administrative expenses	1,390,306
Depreciation and interest expenses	188,181
Income (loss) from operations	(1,257,141)
Other income (expense)	(2,040)
Net income (loss)	(1,259,181)
Total Assets	900,117
Selling, general and administrative expenses	(1,390,306)
Depreciation and interest expense	(188,181)
Total assets for reportable segments	900,117
Operating Segments [Member] | Transportation Segment [Member]
Revenue	16,898,287
Cost of Sales	11,594,136
Gross profit	5,304,151
Selling, general and administrative expenses	3,479,075
Depreciation and interest expenses	1,489,202
Income (loss) from operations	335,874
Other income (expense)	190,770
Net income (loss)	526,644
Total Assets	13,623,955
Selling, general and administrative expenses	(3,479,075)
Depreciation and interest expense	(1,489,202)
Total assets for reportable segments	13,623,955
Corporate, Non-Segment [Member]
Revenue
Selling, general and administrative expenses	2,373,436
Depreciation and interest expenses	1,742,069
Selling, general and administrative expenses	(2,373,436)
Stock based compensation	(1,948,424)
Loss on inventory write-down	(253,195)
Loss from discontinued operations	(491,553)
Derivative expense	(269,538)
Depreciation and interest expense	(1,742,069)
Corporate investments and other assets	$ 85,445

Note 10 - Commitments and Con58

Note 10 - Commitments and Contingencies (Details Textual)	Aug. 27, 2014USD ($)ft²	Jan. 31, 2016USD ($)ft²	Sep. 30, 2016USD ($)ft²	Sep. 30, 2015USD ($)	Jan. 28, 2016ft²
Operating Leases, Rent Expense | $			$ 1,139,020	$ 298,467
Twiss Acquisition [Member]
Business Acquisition, Percentage of Voting Interests Acquired					100.00%
Tampa, Florida Lease [Member]
Area of Real Estate Property | ft²			5,000
Operating Leases of Lessee, Contingent Rentals, Basis Spread on Variable Rate			2.50%
Tampa, Florida Lease [Member] | Twiss Cold Storage, Inc. [Member]
Area of Real Estate Property | ft²		132,055
Operating Lease, Monthly Rent | $		$ 82,534
Percentage of Annual Increase in Operating Lease Payment		3.00%
Clearwater, Florida Lease [Member] | Bulova Technologies Machinery, LLC [Member]
Area of Real Estate Property | ft²	29,000
Lessee Leasing Arrangements, Operating Leases, Term of Contract	6 years
Operating Lease, Monthly Rent | $	$ 13,500
Largo, Florida Lease [Member] | BT-Twiss Transport LLC [Member]
Area of Real Estate Property | ft²					35,000
Lessee Leasing Arrangements, Operating Leases, Term of Contract		20 years
Operating Lease, Monthly Rent | $		$ 30,000

Note 10 - Commitments and Con59

Note 10 - Commitments and Contingencies - Minimum Lease Payments Under Operating Leases (Details)	Sep. 30, 2016USD ($)
2,017	$ 1,387,776
2,018	1,418,609
2,019	1,450,367
2,020	1,196,038
2,021	360,000
Thereafter	5,171,000
	$ 10,983,790

Note 11 - Related Party Trans60

Note 11 - Related Party Transactions (Details Textual) - USD ($)	Jan. 28, 2016	Feb. 06, 2015	Jan. 31, 2016	Dec. 31, 2015	Sep. 30, 2016	Sep. 30, 2015
Due to Related Parties, Noncurrent					$ 419,260
Accounts Payable, Related Parties, Current					1,786,436	733,922
Notes Payable, Related Parties, Noncurrent					$ 14,862,451	$ 7,908,220
Warrants Issued Associated With New Debt				1,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights					$ 0.02	$ 0.02
Twiss Acquisition [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares			3,000,000
Amounts Due to Shareholders [Member]
Due to Related Parties, Noncurrent					$ 419,260
Chief Executive Officer [Member] | Amounts Due to Shareholders [Member]
Due to Related Parties, Noncurrent					329,434
Chief Executive Officer [Member] | Obligations for Corporate Guaranty [Member]
Related Party Transaction, Amounts of Transaction					800,000
Director [Member] | Amounts Due to Shareholders [Member]
Due to Related Parties, Noncurrent					89,826
Craigmore [Member]
Accounts Payable, Related Parties, Current					1,786,436	$ 733,922
Bulova Techonologies Compliance and Security LLC [Member] | Other Current Assets [Member]
Due from Related Parties, Current					85,729
Promissory Notes Payable to Gary Shapiro [Member]
Notes Payable, Related Parties, Noncurrent					$ 4,907,553	$ 4,601,553
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
Debt Instrument, Unamortized Discount		$ 779,999
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] | Convertible Debt [Member]
Debt Instrument, Face Amount		$ 4,000,000
Debt Instrument, Interest Rate, Stated Percentage		7.00%
Debt Instrument, Maximum Amount of Debt Eligible for Conversion to Common Stock		$ 250,000
Debt Instrument, Debt Conversion, Minimal Amount Per Increment		$ 10,000
Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger		65.00%
Debt Instrument, Convertible, Threshold Consecutive Trading Days		10 days
Ronald R. Damico, as Trustee of Ronald R. Damico Revocable Trust [Member] | Twiss Acquisition [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	3,000,000
Ronald R. Damico, as Trustee of Ronald R. Damico Revocable Trust [Member] | Twiss Transport Inc, Twiss Logistics Inc, and Twiss Cold Storage Inc [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	500,000
Ronald R. Damico, as Trustee of Ronald R. Damico Revocable Trust [Member] | Convertible Debt [Member] | Twiss Acquisition [Member]
Debt Instrument, Face Amount	$ 4,666,155
Debt Instrument, Interest Rate, Stated Percentage	5.00%

Note 12 - Stockholders' Equit61

Note 12 - Stockholders' Equity (Details Textual)	Dec. 30, 2013shares	Feb. 28, 2013USD ($)shares	Feb. 25, 2013shares	Sep. 30, 2016USD ($)$ / sharesshares	Aug. 31, 2016shares	Jul. 31, 2016shares	Jun. 30, 2016shares	Apr. 30, 2016shares	Mar. 31, 2016shares	Jan. 31, 2016shares	Dec. 31, 2015shares	Oct. 31, 2015shares	Jun. 30, 2015shares	Mar. 31, 2015shares	Dec. 31, 2014shares	Nov. 30, 2014shares	Sep. 30, 2016USD ($)$ / sharesshares	Sep. 30, 2015USD ($)$ / sharesshares	Dec. 29, 2013shares	Sep. 30, 2012$ / sharesshares	Nov. 30, 2011$ / sharesshares
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, in Association with New Debt																1,500,000
Debt Conversion, Converted Instrument, Shares Issued				29,535,490	158,715,038	18,208,460	8,494,191	669,643		5,100,000					1,313,450	1,500,000
Stock Issued During Period, Shares, Issued for Services							850,000		2,500,000				2,000,000
Stock Issued During Period, Shares, Conversion of Convertible Securities				39,000,000			3,510,811					75,000
Class of Warrant or Right, Exercised							9,362,161					100,000					48,462,161
Stock Issued Associated with Satisfaction of Debt, Shares							8,494,191
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
Stock Issued During Period, Shares, Acquisitions			2,000,000,000
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
Twiss Acquisition [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares										3,000,000
Chief Executive Officer [Member]
Stock Issued During Period, Shares, Issued for Services											5,000,000			5,000,000
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	200

Note 12 - Stockholders' Equit62

Note 12 - Stockholders' Equity - Common Stock Warrants (Details) - USD ($)	1 Months Ended		12 Months Ended
	Jun. 30, 2016	Oct. 31, 2015	Sep. 30, 2016	Sep. 30, 2015
Warrants Outstanding, shares (in shares)		129,342,993	129,342,993
Warrants Outstanding, weighted average exercise price (in dollars per share)		$ 0.02	$ 0.02
Warrants Outstanding, weighted average remaining contractual life (Year)			8 years 292 days	8 years 219 days
Granted / Vested, shares (in shares)			59,900,000
Granted / Vested, weighted average exercise price (in dollars per share)			$ 0.05
Exercised, shares (in shares)	(9,362,161)	(100,000)	(48,462,161)
Warrants Outstanding, shares (in shares)			140,780,832	129,342,993
Warrants Outstanding, weighted average exercise price (in dollars per share)			$ 0.02	$ 0.02
Warrants Outstanding, aggregate intrinsic value			$ 0.04
Outstanding Exercisable, shares (in shares)		129,342,993	129,342,993
Outstanding Exercisable, weighted average remaining contractual life (Year)			8 years 292 days	8 years 219 days
Outstanding Exercisable, shares (in shares)			140,780,832	129,342,993

Note 13 - Subsequent Events (De

Note 13 - Subsequent Events (Details Textual) - shares	1 Months Ended
	Dec. 31, 2016	Oct. 31, 2016	Sep. 30, 2016	Aug. 31, 2016	Jul. 31, 2016	Jun. 30, 2016	Apr. 30, 2016	Jan. 31, 2016	Oct. 31, 2015	Dec. 31, 2014	Nov. 30, 2014
Debt Conversion, Converted Instrument, Shares Issued			29,535,490	158,715,038	18,208,460	8,494,191	669,643	5,100,000		1,313,450	1,500,000
Stock Issued During Period, Shares, Conversion of Convertible Securities			39,000,000			3,510,811			75,000
Subsequent Event [Member]
Debt Conversion, Converted Instrument, Shares Issued	27,083,571	6,561,299
Stock Issued During Period, Shares Issued for Settlements		26,041,667
Subsequent Event [Member] | Craigmore [Member]
Stock Issued During Period, Shares, Purchase of Assets	67,000,000
Subsequent Event [Member] | Warrant [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities		7,500,000