Bulova Technologies (BTGI) 10-Q/A 26 May 17 2017 Q2 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Mar. 31, 2017	May 20, 2017
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)		499,658,688
Document Type	10-Q
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Amendment Flag	true
Amendment Description	This Amendment No.1 to our Quarterly Report on Form 10-Q/A for the three and six months ended March 31, 2017 amends in its entirety the Quarterly Report on Form 10-Q that was originally filed on May 22, 2017 (the “Quarterly Report”), to: 1. comply with Rule 10-01(d) Regulation S-X, which requires interim financial statements included in quarterly reports on Form 10-Q to be reviewed by an independent public accountant using professional standards and procedures for conducting such reviews, as established by generally accepted auditing standards, 2. to include the required certifications of the Company's Principal Executive Officer and Principal Financial and Accounting Officer as required by Sections 302 and 906 of the Sarbanes-Oxley Act., and, 3. to furnish Exhibit 101 to the Form 10–Q in accordance with Rule 405 of Regulation S–T, which contains the XBRL (eXtensible Business Reporting Language) Interactive Data File for the financial statements and notes included in Part I, Item 1 of the Form 10-Q. 4. to modify certain disclosures deemed immaterial to the consolidated financial statements.

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
ASSETS
Cash and equivalents	$ 305,503	$ 650,262
Accounts receivable, net	2,301,620	2,325,582
Inventory	219,431	421,331
Other current assets	345,410	353,203
Current assets from discontinued operations
Total current assets	3,171,964	3,750,378
Fixed assets, net	10,166,071	10,745,924
Other assets	159,557	113,215
Goodwill	4,789,772	4,789,772
Non-current assets from discontinued operations
Total Assets	18,287,364	19,399,289
LIABILITIES AND SHAREHOLDERS’ DEFICIT
Accounts payable	1,433,803	1,598,445
Accounts payable - related parties	2,142,055	1,786,436
Accrued expenses and other current liabilities	372,760	413,720
Accrued expenses and other current liabilities - related parties	1,347,641	1,137,163
Current portion of long term debt	8,801,080	4,553,201
Current portion of notes payable - related parties	282,046	412,720
Current liabilities from discontinued operations		1,111,962
Total current liabilities	14,379,385	11,013,647
Amounts due shareholders	173,822	419,260
Derivative liability	270,277	269,538
Long term debt, net of current portion	7,505,498	8,078,716
Note payable - related parties, net of current portion	14,934,447	14,862,451
Long term liabilities from discontinued operations		10,800,000
Total liabilities	37,263,429	45,443,612
Commitments and contingencies – (Note 9)
Shareholders’ deficit:
Preferred stock, $.00001 par, authorized 5,000,000,000 shares; 4,000,000,000 issued and outstanding at March 31, 2017 and September 30, 2016	40,000	40,000
Common stock, $.001 par; authorized 500,000,000 shares; 499,658,688 and 343,752,151 issued and outstanding at March 31, 2017 and September 30, 2016	499,659	343,752
Subscription receivable	(66,000)	(66,000)
Additional paid in capital in excess of par	28,910,827	28,799,184
Accumulated deficit	(48,230,938)	(55,419,392)
Total Bulova Technologies Group, Inc. shareholders’ deficit	(18,846,452)	(26,302,456)
Non-controlling interest in BT-Twiss Transport LLC	(129,613)	258,133
Total shareholders’ deficit	(18,976,065)	(26,044,323)
Total liabilities and shareholders’ deficit	$ 18,287,364	$ 19,399,289

Consolidated Balance Sheets (C3

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2017	Sep. 30, 2016
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, shares authorized (in shares)	5,000,000,000	5,000,000,000
Preferred stock, shares issued (in shares)	4,000,000,000	4,000,000,000
Preferred stock, shares outstanding (in shares)	4,000,000,000	4,000,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	499,658,688	343,752,151
Common stock, shares outstanding (in shares)	499,658,688	343,752,151

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Revenues	$ 6,259,160	$ 4,987,243	$ 12,646,404	$ 5,400,512
Cost of revenues	4,552,222	3,612,297	9,266,891	3,905,301
Gross profit	1,706,938	1,374,946	3,379,513	1,495,211
Selling and administrative expense	1,882,491	1,638,286	3,795,405	2,185,931
Stock based compensation	3,100	112,500	3,100	1,815,999
Depreciation and amortization expense	351,361	182,345	711,838	198,233
Interest expense	1,770,714	449,698	2,825,316	728,528
Total expenses	4,007,666	2,382,829	7,335,659	4,928,691
Loss from operations	(2,300,728)	(1,007,883)	(3,956,146)	(3,433,480)
Other income (expense)
Derivative gain (loss)	9,164		(739)
Other income (loss)	334	103,769	(5,422)	133,769
Loss from continuing operations before income taxes	(2,291,230)	(904,114)	(3,962,307)	(3,299,711)
Income tax expense
Loss from continuing operations	(2,291,230)	(904,114)	(3,962,307)	(3,299,711)
Income (loss) from discontinued operations, net of tax
Operating expenses and interest	(4,588)	(467,135)	(33,385)	(470,562)
Gain on deconsolidation of subsidiary	10,796,400		10,796,400
Total income (loss) from discontinued operations, net of tax	10,791,812	(467,135)	10,763,015	(470,562)
Net income (loss)	8,500,582	(1,371,249)	6,800,708	(3,770,273)
Net income (loss) attributable to non-controlling interest in BT-Twiss Transport LLC	(125,710)	25,670	(387,746)	25,670
Net income (loss) attributable to Bulova Technologies Group, Inc.	$ 8,626,292	$ (1,396,919)	$ 7,188,454	$ (3,795,943)
Basic and diluted net income (loss) per share
Income (loss) from continuing operations (in dollars per share)		$ (0.01)	$ (0.01)	$ (0.04)
Income (loss) from discontinued operations (in dollars per share)	0.02	(0.01)	0.02	(0.01)
Net income (loss) per share (in dollars per share)	$ 0.02	$ (0.02)	$ 0.01	$ (0.05)
Weighted average shares outstanding, basic and diluted (in shares)	498,869,799	78,323,953	443,608,983	73,815,649

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Loss from continuing operations	$ (3,962,307)	$ (3,299,711)
Income (Loss) from discontinued operations	10,763,015	(470,562)
Net income (loss)	6,800,708	(3,770,273)
Adjustments to reconcile net income (loss) to net cash flows from operating activities:
Depreciation and amortization	711,838	198,233
Stock based compensation	3,100	1,815,999
Amortization of debt discount	82,716	98,523
Interest expense from refinance transactions	1,110,277
Gain on sale of fixed assets	(2,285)	(73,728)
Loss on change in fair value of derivative liability	739
Changes in operating assets and liabilities
Accounts receivable	23,962	(699,289)
Inventory	201,900	(508,325)
Prepaid expenses and other assets	(38,549)	(264,304)
Accounts payable and accrued expenses	607,445	1,408,031
Net cash flows from operating activities – continuing operations	9,501,851	(1,795,133)
Net cash flows from operating activities – discontinued operations	(10,800,462)	450,000
Net cash flows from operating activities	(1,298,611)	(1,345,133)
Cash flows from investing activities:
Acquisition of fixed assets	(1,172)	(1,846)
Cash purchased with business acquisition		196,229
Proceeds from disposal of assets	151,647	132,500
Cash payments in business acquisition		(5,166,155)
Net cash flows from investing activities – continuing operations	150,475	(4,845,823)
Net cash flows from investing activities – discontinued operations
Net cash flows from investing activities	150,475	(4,845,823)
Cash flows from financing activities:
Repayment of amounts due shareholders	(245,438)
Increases in long term debt	4,522,572	7,445,530
Repayment of long term debt	(3,319,070)	(891,344)
Increases in notes payable – related parties	185,500	133,940
Repayment of notes payable – related parties	(312,687)
Net cash flows from financing activities – continuing operations	830,877	6,688,126
Net cash flows from financing activities – discontinued operations	(27,500)
Net cash flows from financing activities	803,377	6,688,126
Decrease in cash and cash equivalents	(344,759)	(497,170)
Cash and cash equivalents, beginning	650,262	70,347
Cash and cash equivalents, ending	305,503	567,517
Cash paid for interest	1,404,549	403,295
Cash paid for taxes
Supplemental disclosure of Non-Cash Investing and Financing Activities
December 2015, issuance of 1,000,000 common stock warrants in satisfaction of debt		26,228
October 2016, issuance of 7,500,000 common shares from exercise of warrants	14,250
December 2016, issuance of 26,041,667 as partial payment on a settlement	$ 25,000
December 2016, issuance of 67,000,000 common shares as partial payment of account payable to a related party (in shares)	207,700
Stock issued during period, value, conversion of convertible securities	$ 7,500
February 2017, issuance of 1,000,000 common shares for services	3,100
Financed the acquisition of new equipment	296,619
Satisfaction of debt on sale of assets	16,444
Principal and interest payments through refinanced debt	2,981,894
Conversion of Debt 3 [Member]
Supplemental disclosure of Non-Cash Investing and Financing Activities
Stock issued during period, value, conversion of convertible securities		$ 306,000
Debt Conversion as a True-up to Prior Conversion [Member]
Supplemental disclosure of Non-Cash Investing and Financing Activities
Stock issued during period, value, conversion of convertible securities
Conversion of Debt 1 [Member]
Supplemental disclosure of Non-Cash Investing and Financing Activities
Stock issued during period, value, conversion of convertible securities	10,000
Conversion of Debt 2 [Member]
Supplemental disclosure of Non-Cash Investing and Financing Activities
Stock issued during period, value, conversion of convertible securities	$ 7,500

Consolidated Statements of Cas6

Consolidated Statements of Cash Flows (Unaudited) (Parentheticals) - USD ($)	6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Warrants issued to satisfy debt (in shares)		1,000,000
Stock issued during period, converted instrument (in shares)		5,100,000
Stock issued during period, partial payment of account payable, related party	$ 67,000,000
Stock issued during period, conversion of units (in shares)	7,500,000
Stock issued during period, settlements (in shares)	26,041,667
Stock issued during period, services (in shares)	1,000,000
Debt Conversion as a True-up to Prior Conversion [Member]
Stock issued during period, conversion of convertible securities (in shares)	6,561,299
Conversion of Debt 1 [Member]
Stock issued during period, conversion of convertible securities (in shares)	27,803,571
Conversion of Debt 2 [Member]
Stock issued during period, conversion of convertible securities (in shares)	20,000,000

Statement of Changes in Shareho

Statement of Changes in Shareholders' Deficit (Unaudited) - 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]	Issuance of Warrants 3 [Member]Preferred Stock [Member]	Issuance of Warrants 3 [Member]Common Stock [Member]	Issuance of Warrants 3 [Member]Subscription Receivable [Member]	Issuance of Warrants 3 [Member]Common Stock Issuable [Member]	Issuance of Warrants 3 [Member]Additional Paid-in Capital [Member]	Issuance of Warrants 3 [Member]Retained Earnings [Member]	Issuance of Warrants 3 [Member]Noncontrolling Interest [Member]	Issuance of Warrants 3 [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
Issuance of warrants for services																													$ 1,380,999			$ 1,380,999
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)
Stock issued during period, conversion of convertible securities (in shares) | Issuance of Shares for Debt 3 [Member]																										206,458,988
Stock issued during period, conversion of convertible securities (in shares) | Issuance of Shares for Debt 2 [Member]																										9,163,834
Stock issued during period, value, conversion of convertible securities | Issuance of Shares for Debt 3 [Member]																										$ 206,459			116,324			322,783
Stock issued during period, value, conversion of convertible securities | Issuance of Shares for Debt 2 [Member]																										$ 9,164			45,836			55,000
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 as partial settlement of debt | Issuance of Shares for Debt 1 [Member]																										$ 5,100			300,900			306,000
Stock issued during period, conversion of units (in shares)		75,000								3,510,811								39,000,000
Issuance of shares from the exercise of warrants		$ 75			$ (75)					$ 3,511			$ (3,511)					$ 39,000			$ 74,300			$ 113,300
Issuance of warrants associated with settlement of debt																													26,228			26,228
Stock Issued During Period, Shares, Issued for Services | Issuance of Shares For Services 1 [Member]																										5,000,000
Stock Issued During Period, Shares, Issued for Services | Issuance of Shares for Services 3 [Member]																										850,000
Stock Issued During Period, Shares, Issued for Services | Issuance of Shares for Services 2 [Member]																										2,500,000
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 shares for services | Issuance of Shares for Services 2 [Member]																										2,500			110,000			112,500
Net income (loss)																														(8,068,885)	258,133	(7,810,752)
Balances at Sep. 30, 2016																									$ 40,000	$ 343,752	(66,000)		28,799,184	(55,419,392)	258,133	$ (26,044,323)
Balances (in shares) at Sep. 30, 2016																									4,000,000,000	343,752,151
Stock Issued During Period, Shares, Settlements																										26,041,667						26,041,667
Issuance of shares for a settlement																										$ 26,042			(1,042)			$ 25,000
Stock Issued During Period, Shares, Partial Satisfaction of Accounts Payable to Related Party																										67,000,000						207,700
Issuance of shares as partial satisfaction of an account payable to a related party																										$ 67,000			140,700			$ 207,700
Stock issued during period, conversion of convertible securities (in shares) | Issuance of Shares for Debt 1 [Member]																										6,561,299
Stock issued during period, conversion of convertible securities (in shares) | Issuance of Shares for Debt 2 [Member]																										27,803,571
Stock issued during period, conversion of convertible securities (in shares)																										20,000,000
Stock issued during period, value, conversion of convertible securities | Issuance of Shares for Debt 1 [Member]																										$ 6,561			(6,561)
Stock issued during period, value, conversion of convertible securities | Issuance of Shares for Debt 2 [Member]																										27,804			(17,804)			10,000
Stock issued during period, value, conversion of convertible securities																										$ 20,000			(12,500)			$ 7,500
Stock issued during period, conversion of units (in shares)																										7,500,000						7,500,000
Issuance of shares from the exercise of warrants																										$ 7,500			6,750			$ 14,250
Stock Issued During Period, Shares, Issued for Services																										1,000,000						1,000,000
Issuance of shares for services																										$ 1,000			2,100			$ 3,100
Net income (loss)																														7,188,454	(387,746)	6,800,708
Balances at Mar. 31, 2017																									$ 40,000	$ 499,659	$ (66,000)		$ 28,910,827	$ (48,230,938)	$ (129,613)	$ (18,976,065)
Balances (in shares) at Mar. 31, 2017																									4,000,000,000	499,658,688

Note 1 - Description of Busines

Note 1 - Description of Business	6 Months Ended
	Mar. 31, 2017
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	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	2. Principles of consolidation and basis of presentation: The accompanying consolidated balance sheet as of September 30, 2016, The unaudited interim consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures normally included in annual financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not 10 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 not March 31, 2017, March 31, 2017, $0. "ECM Library"© ) and the companion K- 3 Bulova Technologies Ordnance Systems LLC . 261 October 2012, may October 2015. not 2012. March 29, 2017, 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 132,055 In the opinion of management, the accompanying consolidated financial statements contain all adjustments (consisting solely of normal recurring adjustments, unless otherwise indicated) necessary to present fairly the financial position as of March 31, 2017, September 30, 2016 three six months ended March 31, 2017 2016. Subsequent Events The Company has evaluated subsequent events through the date of filing this Form 10 No.1 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 six months ended March 31, 2017, 33% two one 25% 8%. Use of Estimates The preparation of the Company's consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in these consolidated 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 are 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 consolidated 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: not 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 March 31, 2017, March 31, 2017, $0. Variable Interest Entities Through the formation of BT Twiss Transport LLC, the Company is now a 30% three 4. $4.6 Cash and Cash Equivalents For purposes of the consolidated 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 not March 31, 2017 September 30, 2016, $0 $11,468 Inventory Inventory is stated at the lower of cost (first-in, first-out) or market. Market is generally considered to be net realizable value. Inventory consisted of items held for resale and materials and supplies for sale and service. The breakdown of inventory at March 31, 2017 September 30, 2016 March 31, September 30, 2017 2016 Finished goods $ 169,431 $ 371,331 Materials and supplies 50,000 50,000 Total inventory of continuing operations $ 219,431 $ 421,331 Other current assets Other current assets are comprised of the following at March 31, 2017 September 30, 2016 March 31, 2017 September 30, 2016 Prepaid expenses and deposits $ 345,410 $ 353,203 $ 345,410 $ 353,203 Fixed Assets Fixed assets stated at cost, less accumulated depreciation. Capital lease assets 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 March 31, 2017 September 30, 2016 March 31, September 30, 2017 2016 Funiture, fixtures and equipment 422,464 476,350 Tractors and trailers 10,057,170 9,936,769 Capital lease assets 1,336,243 1,336,243 Vehicle and other 6,724 39,654 11,822,601 11,789,016 Less accumulated depreciation (1,656,530 ) (1,043,092 ) Net property, plant and equipment $ 10,166,071 $ 10,745,924 Other assets Other assets are comprised of the following at March 31, 2017 September 30, 2016 March 31, September 30, 2017 2016 Advances - Bulova Technologies Compliance & Security $ 134,938 $ 85,729 Refundable deposits 24,619 27,486 $ 159,557 $ 113,215 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 815 not 815. As a result of entering into a convertible credit facility during the quarter ended June 30, 2016, no 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 March 31, 2017, $270,277. March 31, 2017 Expected Life in Years 0.25 Risk-free Interest Rates 0.76% Volatility 336.20% 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 are expensed as incurred and are included in the Company’s operating expenses. The Company incurred advertising expenses of $7,242 six months ended March 31, 2017 $21,165 six months ended March 31, 2016. 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, Income (Loss) per Common Share Basic net loss per share excludes the impact of common stock equivalents. Diluted net income (loss) per share utilizes the average market price per share when applying the treasury stock method in determining common stock equivalents. As of March 31, 2017, 140,780,832 not 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 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 not In November 2015, 2015 17, Balance Sheet Classification of Deferred Taxes, defe1Ted 2015 17 December 15, 2016, 2015 17 may not In February 2016, No. 2016 02, Leases, twelve 606, The amendments in ASU 2016 02 December 15, 2018, not may not 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 consolidated financial statements, the Company has sustained substantial losses, and has minimal assets. These factors, among others, indicate that the Company may not 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

Note 3 - Discontinued Operation

Note 3 - Discontinued Operations	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	3. Discontinued Operations In October 2012, March 31, 2017 September 30, 2016 On March 29, 2017, third no March 31, 2017. Summarized operating results for discontinued operations is as follows: Three Months Ended March 31, Six Months Ended March 31, 2017 2016 2017 2016 Revenue $ - $ - $ - $ - Cost of Sales - - - - Gross profit - - - - Operating expenses and interest (4,588 ) (467,135 ) (33,385 ) (470,562 ) Other income (expense) - - - - Income (loss) from operations (4,588 ) (467,135 ) (33,385 ) (470,562 ) Gain on deconsolidation of subsidiary 10,796,400 - 10,796,400 - Income tax benefit - - - - Income (loss) from discontinued operations, net of tax $ 10,791,812 $ (467,135 ) $ 10,763,015 $ (470,562 ) The income (loss) from discontinued operations above do not not Summary of assets and liabilities of discontinued operations is as follows: March 31, September 30, 2017 2016 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 Current portion of long-term debt - 1,111,500 Provision for loss on disposal of business segment - - Total current liabilities from discontinued operations - 1,111,962 Deferred revenue - contract dispute - 10,800,000 Total liabilities from discontinued operations $ - $ 11,911,962

Note 4 - Business Combination -

Note 4 - Business Combination - Variable Interest Entity and Intangibles	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Business Combination Disclosure [Text Block]	4. Business Combination – Variable Interest Entity and Intangibles 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 the Company. ● 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 March 31, 2017. $4,789,772. not 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

Note 5 - Contract Dispute - Dis

Note 5 - Contract Dispute - Discontinued Operations	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Deferred Revenue Disclosure [Text Block]	5. Contract Dispute - Discontinued Operations At September 30, 2016, March 29, 2017, $ 10,800,000 March 29, 2017, 100% no

Note 6 - Long Term Debt

Note 6 - Long Term Debt	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Long-term Debt [Text Block]	6. Long Term Debt Long term debt consisted of the following at: March 31, 2017 September 30, 2016 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. 1,066,500 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 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. 115,993 131,495 Various notes payable to EIN CAP in various amounts with no stipulated interest rate, and various maturity dates, unsecured, totaling $154,452 net of discount of $35,248 and $102,335 net of discount of $29,975 respectively. 119,204 72,360 Various notes payable to Complete Business Solutions in various amounts, with no stipulated interest rate, and various maturity dates, unsecured, totaling $2,400,546 net of discount of $683,620 and $1,173,521 net of discount of $185,046 respectively 1,716,926 988,475 Various notes payable to Yellowstone Capital in various amounts with no stipulated interest rate, and various maturity dates, unsecured, totaling $370,235 net of discount of $88,204 and $212,382 net of discount of $66,944 respectively/ 282,031 145,438 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. 2,000,000 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 $34,033 and $38,472 respectively, secured by the assets of BT-Twiss Transport, LLC. 1,700,066 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, totaling $244,286 net of discount of $43,714 and $454,752 net of discount of $89,601 respectively 200,572 365,151 Financing agreements for the purchase of insurance through Bank Direct payable in monthly installments 5,006 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 $49,292 and $54,769 respectively. 5,428,112 6,408,431 Various equipment financing contracts for Transport Tractors and Trailers, with various terms and interest rates, secured by equipment 1,101,110 409,820 Various capital lease obligations for Transport Tractors, with various payment terms, secured by equipment 898,478 1,087,613 Various notes payable to Ace Funding in various amounts, with no stipulated interest rate, and various maturity dates, unsecured, totaling $237,105 net of discount of $52,513. 184,592 - Note payable to RAM Capital, with no stipulated interest rate, unsecured. 122,205 - Note payable to Caymus Funding, Inc., with no stipulated interest rate, unsecured 281,818 - Note payable to New Era, with no stipulated interest rate, unsecured. 93,030 - Two promissory notes payable to LiftForward, Inc., each in the amount of $510,000, each payable in twenty-four monthly installments of $25,997.23, with a maturity date of January 28, 2019, net of unamortized loan costs of $47,208. 937,935 - Convertible promissory note payable to Power Up Lending Group LTD in the amount of $53,000, bearing interest at 8% per annum, with a maturity date of October 28, 2017. 53,000 - 16,306,578 13,743,417 Less current portion pertaining to continuing operations (8,801,080 ) (4,553,201 ) Less current portion pertaining to discontinued operations - (1,111,500 ) Less long term portion associated with discontinued operations - - $ 7,505,498 $ 8,078,716 Principal maturities of long term debt for the next five Period ended March 31, 2018 $ 8,801,080 2019 2,418,235 2020 1,770,549 2021 2,460,350 2022 846,847 Thereafter 9,517 $ 16,306,578 These principal maturities are presented net of discounts and unamortized loan costs in the amount of $1,033,832.

Note 7 - Notes Payable - Relate

Note 7 - Notes Payable - Related Parties	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Long-term Debt [Text Block]	6. Long Term Debt Long term debt consisted of the following at: March 31, 2017 September 30, 2016 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. 1,066,500 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 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. 115,993 131,495 Various notes payable to EIN CAP in various amounts with no stipulated interest rate, and various maturity dates, unsecured, totaling $154,452 net of discount of $35,248 and $102,335 net of discount of $29,975 respectively. 119,204 72,360 Various notes payable to Complete Business Solutions in various amounts, with no stipulated interest rate, and various maturity dates, unsecured, totaling $2,400,546 net of discount of $683,620 and $1,173,521 net of discount of $185,046 respectively 1,716,926 988,475 Various notes payable to Yellowstone Capital in various amounts with no stipulated interest rate, and various maturity dates, unsecured, totaling $370,235 net of discount of $88,204 and $212,382 net of discount of $66,944 respectively/ 282,031 145,438 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. 2,000,000 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 $34,033 and $38,472 respectively, secured by the assets of BT-Twiss Transport, LLC. 1,700,066 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, totaling $244,286 net of discount of $43,714 and $454,752 net of discount of $89,601 respectively 200,572 365,151 Financing agreements for the purchase of insurance through Bank Direct payable in monthly installments 5,006 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 $49,292 and $54,769 respectively. 5,428,112 6,408,431 Various equipment financing contracts for Transport Tractors and Trailers, with various terms and interest rates, secured by equipment 1,101,110 409,820 Various capital lease obligations for Transport Tractors, with various payment terms, secured by equipment 898,478 1,087,613 Various notes payable to Ace Funding in various amounts, with no stipulated interest rate, and various maturity dates, unsecured, totaling $237,105 net of discount of $52,513. 184,592 - Note payable to RAM Capital, with no stipulated interest rate, unsecured. 122,205 - Note payable to Caymus Funding, Inc., with no stipulated interest rate, unsecured 281,818 - Note payable to New Era, with no stipulated interest rate, unsecured. 93,030 - Two promissory notes payable to LiftForward, Inc., each in the amount of $510,000, each payable in twenty-four monthly installments of $25,997.23, with a maturity date of January 28, 2019, net of unamortized loan costs of $47,208. 937,935 - Convertible promissory note payable to Power Up Lending Group LTD in the amount of $53,000, bearing interest at 8% per annum, with a maturity date of October 28, 2017. 53,000 - 16,306,578 13,743,417 Less current portion pertaining to continuing operations (8,801,080 ) (4,553,201 ) Less current portion pertaining to discontinued operations - (1,111,500 ) Less long term portion associated with discontinued operations - - $ 7,505,498 $ 8,078,716 Principal maturities of long term debt for the next five Period ended March 31, 2018 $ 8,801,080 2019 2,418,235 2020 1,770,549 2021 2,460,350 2022 846,847 Thereafter 9,517 $ 16,306,578 These principal maturities are presented net of discounts and unamortized loan costs in the amount of $1,033,832.
Affiliated Entity [Member]
Notes to Financial Statements
Long-term Debt [Text Block]	6. Notes Payable – Related Parties Notes payable related parties consisted of the following at: March 31, 2017 September 30, 2016 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 119,500 119,500 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 $155,000 and the balance of $403,712 on March 31, 2020 558,712 556,212 Various promissory notes as of September 30, 2014, exchanged on January 1, 2015 for Convertible promissory notes payable to Gary Shapiro bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 205,000 205,000 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 186,000 165,000 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 192,000 180,000 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 180,000 150,000 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 $498,333 and $563,333 respectively 2,899,294 2,834,294 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 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 $26,900 and $30,408 respectively. 2,260,519 2,282,746 Promissory note dated February 3, 2011 in the amount of $229,755 bearing interest at 8% payable on demand 17,472 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. 400,000 400,000 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 15,216,493 15,275,171 Less current portion pertaining to continuing operations 282,046 412,720 Less current portion pertaining to discontinued operations - - Less long term portion associated with discontinued operations - - $ 14,934,447 $ 14,862,451 Principal maturities of notes payable – related parties for the next five Period ended March 31, 2018 $ 282,046 2019 478,999 2020 4,867,271 2021 9,588,177 2022 - Thereafter - $ 15,216,493 These principal maturities are presented net of discounts and unamortized loan costs in the amount of $525,233. As of March 31, 2017, September 30, 2016 $1,347,641 $1,137,163

Note 8 - Income Taxes

Note 8 - Income Taxes	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Income Tax Disclosure [Text Block]	7. Income Taxes Deferred income taxes are the result of timing differences between book and tax basis of certain assets and liabilities, timing of income and expense recognition of certain items and net operating loss carry forwards. The Company evaluates temporary differences resulting from the different treatment of items for tax and accounting purposes and records deferred tax assets and liabilities on the balance sheet using the tax rates expected when the temporary differences reverse. The Company has previously recognized an income tax benefit for its operating losses generated since inception through September 30 2016 As of September 30, 2016, $28,950,000. not not 2022 2036. The income tax rate computed using the federal statutory rates is reconciled to the reported effective income tax rate as follows: Continuing Operations 3/31/2017 9/30/2016 Expected provision at US statutory rate 34.00 % 34.00 % State income tax net of federal benefit 3.63 % 3.63 % Permanent and Other Differences - - Valuation Allowance -37.63 % -37.63 % Effective Income Tax Rate 0.00 % 0.00 % The Company files income tax returns on a consolidated basis in the United States federal jurisdiction and the State of Florida. As of September 30, 2016, 2012 2015 not The Company has adopted a policy to recognize interest and penalties accrued related to unrecognized tax benefits in its income tax provision. The Company has evaluated its unrecognized tax benefits and determined that due to the NOL carry forwards, that no

Note 9 - Segment Reporting

Note 9 - Segment Reporting	6 Months Ended
	Mar. 31, 2017
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 SIX MONTHS ENDED MARCH 31, 2017 Commercial Sales Transportation Total Revenue $ 713,217 $ 11,933,187 $ 12,646,404 Cost of Sales 705,502 8,561,389 9,266,891 Gross profit 7,715 3,371,798 3,379,513 Selling, general and administrative expenses 332,708 2,734,469 3,067,177 Depreciation and interest expenses 961 1,210,939 1,211,900 Income (loss) from operations (325,954 ) (573,610 ) (899,564 ) Other income (expense) (5,756 ) 334 (5,422 ) Net income (loss) $ (331,710 ) $ (573,276 ) $ (904,986 ) Total Assets $ 616,835 $ 12,586,341 $ 13,203,176 Reconciliation of Segment Amounts Reported to Consolidated Amounts Total revenues for reportable segments $ 12,646,404 Unallocated amounts relating to corporate operations - Total consolidated revenue $ 12,646,404 Net loss Total loss for reportable segments $ (904,986 ) Unallocated amounts relating to corporate operations Selling, general and administrative expenses (728,228 ) Stock based compensation (3,100 ) Income from discontinued operations and deconsolidation of subsidiary 10,763,015 Change in fair value of derivative liability (739 ) Depreciation and interest expense (2,325,254 ) Total consolidated net loss $ 6,800,708 Assets Total assets for reportable segments $ 13,203,176 Goodwill 4,789,772 Corporate investments and other assets 294,416 Total consolidated assets $ 18,287,364

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	9. Commitments and Contingencies From time to time the Company may no At March 31, 2017 no 5,000 2.5% December 21, 2027. no On August 27, 2014, 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 as needed, an office in Frankfurt, Germany to facilitate its European program. Total rent expense for the three six months ended March 31, 2017 2016, $727,372 $327,624 Bulova Technologies Group, Inc. is not five March 31, 2017, Period ended March 31, 2018 $ 1,403,078 2019 1,434,370 2020 1,466,601 2021 638,679 2022 360,000 Thereafter 4,989,000 $ 10,291,728

Note 11 - Related Party Transac

Note 11 - Related Party Transactions	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	10. Related Party Transactions The following related party transactions not 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 2016, $800,000 March 31, 2017, $106,322, $67,500, $173,822. 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 March 31, 2017, September 30, 2016, $2,142,055 $1,786,436 December 2016, 67,000,000 $.0031 $207,700. During the six months ended March 31, 2017, March 31, 2017, $134,938. 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 March 31, 2017, September 30, 2016, $4,973,053 $4,907,553 $4,000,000 February 6, 2015. On February 6, 2015, $4,000,000 7% February 15, 2021. June 30, 2017 $250,000 not $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 On January 28, 2016, $4,666,155 5% 3,000,000 500,000

Note 12 - Stockholders' Equity

Note 12 - Stockholders' Equity	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	11. Stockholders’ Equity Common Shares 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 During January 2017, 20,000,000 During February 2017, 1,000,000 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 no no not . 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 six months ended March 31, 2017: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value Warrants Outstanding - October 1, 2016 140,780,832 $ 0.04 7.8 $ - Granted / Vested - Exercised - Forfeited/expired/cancelled - Warrants Outstanding – March 31, 2017 140,780,832 $ 0.04 7.3 $ - Outstanding Exercisable – October 1, 2016 140,780,832 $ 0.04 7.8 $ - Outstanding Exercisable – March 31, 2017 140,780,832 $ 0.04 7.3 $ -

Note 13 - Subsequent Events

Note 13 - Subsequent Events	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
Subsequent Events [Text Block]	12. Subsequent Events The Company has evaluated subsequent events through the filing of this Form 10 No.1

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 31, 2017
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 No.1
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 six months ended March 31, 2017, 33% two one 25% 8%.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the Company's consolidated financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in these consolidated 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 are 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 consolidated 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: not
Equity Method Investments [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 March 31, 2017, March 31, 2017, $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
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents For purposes of the consolidated 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 not March 31, 2017 September 30, 2016, $0 $11,468
Inventory, Policy [Policy Text Block]	Inventory Inventory is stated at the lower of cost (first-in, first-out) or market. Market is generally considered to be net realizable value. Inventory consisted of items held for resale and materials and supplies for sale and service. The breakdown of inventory at March 31, 2017 September 30, 2016 March 31, September 30, 2017 2016 Finished goods $ 169,431 $ 371,331 Materials and supplies 50,000 50,000 Total inventory of continuing operations $ 219,431 $ 421,331
Other Current Assets [Policy Text Block]	Other current assets Other current assets are comprised of the following at March 31, 2017 September 30, 2016 March 31, 2017 September 30, 2016 Prepaid expenses and deposits $ 345,410 $ 353,203 $ 345,410 $ 353,203
Property, Plant and Equipment, Policy [Policy Text Block]	Fixed Assets Fixed assets stated at cost, less accumulated depreciation. Capital lease assets 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 March 31, 2017 September 30, 2016 March 31, September 30, 2017 2016 Funiture, fixtures and equipment 422,464 476,350 Tractors and trailers 10,057,170 9,936,769 Capital lease assets 1,336,243 1,336,243 Vehicle and other 6,724 39,654 11,822,601 11,789,016 Less accumulated depreciation (1,656,530 ) (1,043,092 ) Net property, plant and equipment $ 10,166,071 $ 10,745,924
Other Assets [Policy Text Block]	Other assets Other assets are comprised of the following at March 31, 2017 September 30, 2016 March 31, September 30, 2017 2016 Advances - Bulova Technologies Compliance & Security $ 134,938 $ 85,729 Refundable deposits 24,619 27,486 $ 159,557 $ 113,215
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 815 not 815. As a result of entering into a convertible credit facility during the quarter ended June 30, 2016, no 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 March 31, 2017, $270,277. March 31, 2017 Expected Life in Years 0.25 Risk-free Interest Rates 0.76% Volatility 336.20% 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 are expensed as incurred and are included in the Company’s operating expenses. The Company incurred advertising expenses of $7,242 six months ended March 31, 2017 $21,165 six months ended March 31, 2016.
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,
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 income (loss) per share utilizes the average market price per share when applying the treasury stock method in determining common stock equivalents. As of March 31, 2017, 140,780,832 not
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 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 not In November 2015, 2015 17, Balance Sheet Classification of Deferred Taxes, defe1Ted 2015 17 December 15, 2016, 2015 17 may not In February 2016, No. 2016 02, Leases, twelve 606, The amendments in ASU 2016 02 December 15, 2018, not may not 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 consolidated financial statements, the Company has sustained substantial losses, and has minimal assets. These factors, among others, indicate that the Company may not 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

Note 2 - Principles of Consol22

Note 2 - Principles of Consolidation and Basis of Presentation (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Inventory, Current [Table Text Block]	March 31, September 30, 2017 2016 Finished goods $ 169,431 $ 371,331 Materials and supplies 50,000 50,000 Total inventory of continuing operations $ 219,431 $ 421,331
Schedule of Other Current Assets [Table Text Block]	March 31, 2017 September 30, 2016 Prepaid expenses and deposits $ 345,410 $ 353,203 $ 345,410 $ 353,203
Property, Plant and Equipment [Table Text Block]	March 31, September 30, 2017 2016 Funiture, fixtures and equipment 422,464 476,350 Tractors and trailers 10,057,170 9,936,769 Capital lease assets 1,336,243 1,336,243 Vehicle and other 6,724 39,654 11,822,601 11,789,016 Less accumulated depreciation (1,656,530 ) (1,043,092 ) Net property, plant and equipment $ 10,166,071 $ 10,745,924
Schedule of Other Assets, Noncurrent [Table Text Block]	March 31, September 30, 2017 2016 Advances - Bulova Technologies Compliance & Security $ 134,938 $ 85,729 Refundable deposits 24,619 27,486 $ 159,557 $ 113,215
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	March 31, 2017 Expected Life in Years 0.25 Risk-free Interest Rates 0.76% Volatility 336.20% Dividend Yield 0%

Note 3 - Discontinued Operati23

Note 3 - Discontinued Operations (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Disposal Groups, Including Discontinued Operations [Table Text Block]	Three Months Ended March 31, Six Months Ended March 31, 2017 2016 2017 2016 Revenue $ - $ - $ - $ - Cost of Sales - - - - Gross profit - - - - Operating expenses and interest (4,588 ) (467,135 ) (33,385 ) (470,562 ) Other income (expense) - - - - Income (loss) from operations (4,588 ) (467,135 ) (33,385 ) (470,562 ) Gain on deconsolidation of subsidiary 10,796,400 - 10,796,400 - Income tax benefit - - - - Income (loss) from discontinued operations, net of tax $ 10,791,812 $ (467,135 ) $ 10,763,015 $ (470,562 )
Schedule of Amounts Recognized in Balance Sheet [Table Text Block]	March 31, September 30, 2017 2016 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 Current portion of long-term debt - 1,111,500 Provision for loss on disposal of business segment - - Total current liabilities from discontinued operations - 1,111,962 Deferred revenue - contract dispute - 10,800,000 Total liabilities from discontinued operations $ - $ 11,911,962

Note 4 - Business Combination24

Note 4 - Business Combination - Variable Interest Entity and Intangibles (Tables)	6 Months Ended
	Mar. 31, 2017
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

Note 6 - Long Term Debt (Tables

Note 6 - Long Term Debt (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Debt [Table Text Block]	March 31, 2017 September 30, 2016 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. 1,066,500 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 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. 115,993 131,495 Various notes payable to EIN CAP in various amounts with no stipulated interest rate, and various maturity dates, unsecured, totaling $154,452 net of discount of $35,248 and $102,335 net of discount of $29,975 respectively. 119,204 72,360 Various notes payable to Complete Business Solutions in various amounts, with no stipulated interest rate, and various maturity dates, unsecured, totaling $2,400,546 net of discount of $683,620 and $1,173,521 net of discount of $185,046 respectively 1,716,926 988,475 Various notes payable to Yellowstone Capital in various amounts with no stipulated interest rate, and various maturity dates, unsecured, totaling $370,235 net of discount of $88,204 and $212,382 net of discount of $66,944 respectively/ 282,031 145,438 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. 2,000,000 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 $34,033 and $38,472 respectively, secured by the assets of BT-Twiss Transport, LLC. 1,700,066 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, totaling $244,286 net of discount of $43,714 and $454,752 net of discount of $89,601 respectively 200,572 365,151 Financing agreements for the purchase of insurance through Bank Direct payable in monthly installments 5,006 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 $49,292 and $54,769 respectively. 5,428,112 6,408,431 Various equipment financing contracts for Transport Tractors and Trailers, with various terms and interest rates, secured by equipment 1,101,110 409,820 Various capital lease obligations for Transport Tractors, with various payment terms, secured by equipment 898,478 1,087,613 Various notes payable to Ace Funding in various amounts, with no stipulated interest rate, and various maturity dates, unsecured, totaling $237,105 net of discount of $52,513. 184,592 - Note payable to RAM Capital, with no stipulated interest rate, unsecured. 122,205 - Note payable to Caymus Funding, Inc., with no stipulated interest rate, unsecured 281,818 - Note payable to New Era, with no stipulated interest rate, unsecured. 93,030 - Two promissory notes payable to LiftForward, Inc., each in the amount of $510,000, each payable in twenty-four monthly installments of $25,997.23, with a maturity date of January 28, 2019, net of unamortized loan costs of $47,208. 937,935 - Convertible promissory note payable to Power Up Lending Group LTD in the amount of $53,000, bearing interest at 8% per annum, with a maturity date of October 28, 2017. 53,000 - 16,306,578 13,743,417 Less current portion pertaining to continuing operations (8,801,080 ) (4,553,201 ) Less current portion pertaining to discontinued operations - (1,111,500 ) Less long term portion associated with discontinued operations - - $ 7,505,498 $ 8,078,716
Schedule of Maturities of Long-term Debt [Table Text Block]	Period ended March 31, 2018 $ 8,801,080 2019 2,418,235 2020 1,770,549 2021 2,460,350 2022 846,847 Thereafter 9,517 $ 16,306,578

Note 7 - Notes Payable - Rela26

Note 7 - Notes Payable - Related Parties (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Debt [Table Text Block]	March 31, 2017 September 30, 2016 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. 1,066,500 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 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. 115,993 131,495 Various notes payable to EIN CAP in various amounts with no stipulated interest rate, and various maturity dates, unsecured, totaling $154,452 net of discount of $35,248 and $102,335 net of discount of $29,975 respectively. 119,204 72,360 Various notes payable to Complete Business Solutions in various amounts, with no stipulated interest rate, and various maturity dates, unsecured, totaling $2,400,546 net of discount of $683,620 and $1,173,521 net of discount of $185,046 respectively 1,716,926 988,475 Various notes payable to Yellowstone Capital in various amounts with no stipulated interest rate, and various maturity dates, unsecured, totaling $370,235 net of discount of $88,204 and $212,382 net of discount of $66,944 respectively/ 282,031 145,438 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. 2,000,000 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 $34,033 and $38,472 respectively, secured by the assets of BT-Twiss Transport, LLC. 1,700,066 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, totaling $244,286 net of discount of $43,714 and $454,752 net of discount of $89,601 respectively 200,572 365,151 Financing agreements for the purchase of insurance through Bank Direct payable in monthly installments 5,006 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 $49,292 and $54,769 respectively. 5,428,112 6,408,431 Various equipment financing contracts for Transport Tractors and Trailers, with various terms and interest rates, secured by equipment 1,101,110 409,820 Various capital lease obligations for Transport Tractors, with various payment terms, secured by equipment 898,478 1,087,613 Various notes payable to Ace Funding in various amounts, with no stipulated interest rate, and various maturity dates, unsecured, totaling $237,105 net of discount of $52,513. 184,592 - Note payable to RAM Capital, with no stipulated interest rate, unsecured. 122,205 - Note payable to Caymus Funding, Inc., with no stipulated interest rate, unsecured 281,818 - Note payable to New Era, with no stipulated interest rate, unsecured. 93,030 - Two promissory notes payable to LiftForward, Inc., each in the amount of $510,000, each payable in twenty-four monthly installments of $25,997.23, with a maturity date of January 28, 2019, net of unamortized loan costs of $47,208. 937,935 - Convertible promissory note payable to Power Up Lending Group LTD in the amount of $53,000, bearing interest at 8% per annum, with a maturity date of October 28, 2017. 53,000 - 16,306,578 13,743,417 Less current portion pertaining to continuing operations (8,801,080 ) (4,553,201 ) Less current portion pertaining to discontinued operations - (1,111,500 ) Less long term portion associated with discontinued operations - - $ 7,505,498 $ 8,078,716
Schedule of Maturities of Long-term Debt [Table Text Block]	Period ended March 31, 2018 $ 8,801,080 2019 2,418,235 2020 1,770,549 2021 2,460,350 2022 846,847 Thereafter 9,517 $ 16,306,578
Affiliated Entity [Member]
Notes Tables
Schedule of Debt [Table Text Block]	March 31, 2017 September 30, 2016 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 119,500 119,500 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 $155,000 and the balance of $403,712 on March 31, 2020 558,712 556,212 Various promissory notes as of September 30, 2014, exchanged on January 1, 2015 for Convertible promissory notes payable to Gary Shapiro bearing interest at 8%. These notes mature and all principal and interest is due and payable on March 31, 2020 205,000 205,000 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 186,000 165,000 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 192,000 180,000 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 180,000 150,000 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 $498,333 and $563,333 respectively 2,899,294 2,834,294 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 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 $26,900 and $30,408 respectively. 2,260,519 2,282,746 Promissory note dated February 3, 2011 in the amount of $229,755 bearing interest at 8% payable on demand 17,472 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. 400,000 400,000 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 15,216,493 15,275,171 Less current portion pertaining to continuing operations 282,046 412,720 Less current portion pertaining to discontinued operations - - Less long term portion associated with discontinued operations - - $ 14,934,447 $ 14,862,451
Schedule of Maturities of Long-term Debt [Table Text Block]	Period ended March 31, 2018 $ 282,046 2019 478,999 2020 4,867,271 2021 9,588,177 2022 - Thereafter - $ 15,216,493

Note 8 - Income Taxes (Tables)

Note 8 - Income Taxes (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Continuing Operations 3/31/2017 9/30/2016 Expected provision at US statutory rate 34.00 % 34.00 % State income tax net of federal benefit 3.63 % 3.63 % Permanent and Other Differences - - Valuation Allowance -37.63 % -37.63 % Effective Income Tax Rate 0.00 % 0.00 %

Note 9 - Segment Reporting (Tab

Note 9 - Segment Reporting (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Commercial Sales Transportation Total Revenue $ 713,217 $ 11,933,187 $ 12,646,404 Cost of Sales 705,502 8,561,389 9,266,891 Gross profit 7,715 3,371,798 3,379,513 Selling, general and administrative expenses 332,708 2,734,469 3,067,177 Depreciation and interest expenses 961 1,210,939 1,211,900 Income (loss) from operations (325,954 ) (573,610 ) (899,564 ) Other income (expense) (5,756 ) 334 (5,422 ) Net income (loss) $ (331,710 ) $ (573,276 ) $ (904,986 ) Total Assets $ 616,835 $ 12,586,341 $ 13,203,176 Reconciliation of Segment Amounts Reported to Consolidated Amounts Total revenues for reportable segments $ 12,646,404 Unallocated amounts relating to corporate operations - Total consolidated revenue $ 12,646,404 Net loss Total loss for reportable segments $ (904,986 ) Unallocated amounts relating to corporate operations Selling, general and administrative expenses (728,228 ) Stock based compensation (3,100 ) Income from discontinued operations and deconsolidation of subsidiary 10,763,015 Change in fair value of derivative liability (739 ) Depreciation and interest expense (2,325,254 ) Total consolidated net loss $ 6,800,708 Assets Total assets for reportable segments $ 13,203,176 Goodwill 4,789,772 Corporate investments and other assets 294,416 Total consolidated assets $ 18,287,364

Note 10 - Commitments and Con29

Note 10 - Commitments and Contingencies (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Period ended March 31, 2018 $ 1,403,078 2019 1,434,370 2020 1,466,601 2021 638,679 2022 360,000 Thereafter 4,989,000 $ 10,291,728

Note 12 - Stockholders' Equity

Note 12 - Stockholders' Equity (Tables)	6 Months Ended
	Mar. 31, 2017
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value Warrants Outstanding - October 1, 2016 140,780,832 $ 0.04 7.8 $ - Granted / Vested - Exercised - Forfeited/expired/cancelled - Warrants Outstanding – March 31, 2017 140,780,832 $ 0.04 7.3 $ - Outstanding Exercisable – October 1, 2016 140,780,832 $ 0.04 7.8 $ - Outstanding Exercisable – March 31, 2017 140,780,832 $ 0.04 7.3 $ -

Note 1 - Description of Busin31

Note 1 - Description of Business (Details Textual) - USD ($)	Jan. 28, 2016	Mar. 31, 2017
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

Note 2 - Principles of Consol32

Note 2 - Principles of Consolidation and Basis of Presentation (Details Textual)	Jan. 28, 2016USD ($)ft²	Mar. 31, 2017USD ($)shares	Mar. 31, 2016USD ($)	Sep. 30, 2016USD ($)
Allowance for Doubtful Accounts Receivable		$ 0		$ 11,468
Derivative Liability		270,277
Advertising Expense		$ 7,242	$ 21,165
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
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life		5 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life		10 years
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]
Concentration Risk, Percentage		33.00%
Customer Concentration Risk [Member] | Sales Revenue, Segment [Member] | Transportation Segment [Member] | First Major Customer [Member]
Concentration Risk, Percentage		25.00%
Customer Concentration Risk [Member] | Sales Revenue, Segment [Member] | Transportation Segment [Member] | Second Major Customer [Member]
Concentration Risk, Percentage		8.00%
Twiss Cold Storage, Inc. [Member]
Area of Storage Facility | ft²	132,055
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 Investments		$ 0
Equity Method Investment, Ownership Percentage		30.00%

Note 2 - Principles of Consol33

Note 2 - Principles of Consolidation and Basis of Presentation - Inventory (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Finished goods	$ 169,431	$ 371,331
Materials and supplies	50,000	50,000
Total inventory of continuing operations	$ 219,431	$ 421,331

Note 2 - Principles of Consol34

Note 2 - Principles of Consolidation and Basis of Presentation - Other Current Assets (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Prepaid expenses and deposits	$ 345,410	$ 353,203
	$ 345,410	$ 353,203

Note 2 - Principles of Consol35

Note 2 - Principles of Consolidation and Basis of Presentation - Property, Plant and Equipment (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Property, plant and equipment, gross	$ 11,822,601	$ 11,789,016
Less accumulated depreciation	(1,656,530)	(1,043,092)
Net property, plant and equipment	10,166,071	10,745,924
Furniture and Fixtures [Member]
Property, plant and equipment, gross	422,464	476,350
Trucks [Member]
Property, plant and equipment, gross	10,057,170	9,936,769
Assets Held under Capital Leases [Member]
Property, plant and equipment, gross	1,336,243	1,336,243
Automobiles [Member]
Property, plant and equipment, gross	$ 6,724	$ 39,654

Note 2 - Principles of Consol36

Note 2 - Principles of Consolidation and Basis of Presentation - Other Assets (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Advances - Bulova Technologies Compliance & Security	$ 134,938	$ 85,729
Refundable deposits	24,619	27,486
	$ 159,557	$ 113,215

Note 2 - Principles of Consol37

Note 2 - Principles of Consolidation and Basis of Presentation - Fair Value Assumption of Derivative Liabilities (Details) - Derivative Financial Instruments, Liabilities [Member]	6 Months Ended
	Mar. 31, 2017
Expected Life in Years (Year)	91 days
Risk-free Interest Rates	0.76%
Volatility	336.20%
Dividend Yield	0.00%

Note 3 - Discontinued Operati38

Note 3 - Discontinued Operations - Operating Results For Discontinued Operations (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Income (loss) from discontinued operations, net of tax	$ 10,796,400		$ 10,796,400
Bulova Technologies Ordnance Systems LLC [Member]
Revenue
Cost of Sales
Gross profit
Operating expenses and interest	(4,588)	(467,135)	(33,385)	(470,562)
Other income (expense)
Income (loss) from operations	(4,588)	(467,135)	(33,385)	(470,562)
Gain on deconsolidation of subsidiary	10,796,400		10,796,400
Income tax benefit
Income (loss) from discontinued operations, net of tax	$ 10,791,812	$ (467,135)	$ 10,763,015	$ (470,562)

Note 3 - Discontinued Operati39

Note 3 - Discontinued Operations - Assets and Liabilities of Discontinued Operations (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Total current assets from discontinued operations
Current portion of long-term debt		1,111,500
Total current liabilities from discontinued operations		1,111,962
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
Current portion of long-term debt		1,111,500
Total current liabilities from discontinued operations		1,111,962
Deferred revenue - contract dispute		10,800,000
Total liabilities from discontinued operations		$ 11,911,962

Note 4 - Business Combination40

Note 4 - Business Combination - Variable Interest Entity and Intangibles (Details Textual) - USD ($)	Jan. 28, 2016	Mar. 31, 2017	Sep. 30, 2016
Goodwill		$ 4,789,772	$ 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

Note 4 - Business Combination41

Note 4 - Business Combination - Variable Interest Entity and Intangibles - Consideration Transferred (Details) - USD ($)	Jan. 28, 2016	Mar. 31, 2017	Mar. 31, 2016
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]
Convertible promissory note	$ 4,666,155

Note 4 - Business Combination42

Note 4 - Business Combination - Variable Interest Entity and Intangibles - Consideration Transferred (Details) (Parentheticals) - Twiss Acquisition [Member]	Jan. 28, 2016shares
Restricted Common Shares [Member]
Restricted common shares (in shares)	3,000,000
Common Shares Warrants [Member]
Restricted common shares (in shares)	500,000

Note 4 - Business Combination43

Note 4 - Business Combination - Variable Interest Entity and Intangibles - Assets Acquired and Liabilities Assumed (Details) - USD ($)	Jan. 28, 2016	Mar. 31, 2017	Sep. 30, 2016
Fair Value of Assets and Liabilities
Calculated Goodwill		$ 4,789,772	$ 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
Calculated Goodwill	$ 4,789,772	$ 4,789,772

Note 5 - Contract Dispute - D44

Note 5 - Contract Dispute - Discontinued Operations (Details Textual) - USD ($)	Mar. 29, 2016	Mar. 31, 2017	Mar. 29, 2017	Sep. 30, 2016
Disposal Group, Including Discontinued Operation, Liabilities, Current				$ 1,111,962
Bulova Technologies Ordnance Systems LLC [Member]
Ownership Interest, Percentage Sold	100.00%
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 (Detail

Note 6 - Long Term Debt (Details Textual)	Mar. 31, 2017USD ($)
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	$ 1,033,832

Note 6 - Long Term Debt - Long

Note 6 - Long Term Debt - Long Term Debt (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Note payable	$ 16,306,578	$ 13,743,417
Less current portion pertaining to continuing operations	(8,801,080)	(4,553,201)
Less current portion pertaining to discontinued operations		(1,111,500)
Less long term portion associated with discontinued operations
	7,505,498	8,078,716
Various Notes Payable to Ace Funding [Member]
Note payable	184,592
Note Payable to Keehan Trust Funding, LLC, Dated February 16, 2016 [Member]
Note payable	1,066,500	1,111,500
Note Payable to RAM Capital [Member]
Note payable	122,205
Note Payable to Caymus Funding [Member]
Note payable	281,818
Note Payable to Ford Credit Dated October 1, 2014 [Member]
Note payable		17,187
Note Payable to New Era [Member]
Note payable	93,030
Two Promissory Notes Payable to LiftForward [Member]
Note payable	937,935
Capital Lease Obligations [Member]
Note payable	115,993	131,495
Note Payable to EIN CAP [Member]
Note payable	119,204	72,360
Convertible Promissory Note Payable to Power Up Lending Group [Member]
Note payable	53,000
Notes Payable to Complete Business Solutions [Member]
Note payable	1,716,926	988,475
Note Payable to Yellowstone Capital [Member]
Note payable	282,031	145,438
Note Payable to Sunshine Bank, Dated January 28, 2016 [Member]
Note payable	2,000,000	1,163,853
Note Payable to Sunshine Bank, Dated January 28, 2016 1 [Member]
Note payable	1,700,066	1,820,594
Notes Payable to Power Up Lending Group, LTD [Member]
Note payable	200,572	365,151
First Financing Agreement for the Purchase of Insurance Through Bank Direct [Member]
Note payable	5,006	21,500
Note Payable to Sunshine Bank, Dated September 30, 2016 [Member]
Note payable	5,428,112	6,408,431
First Various Equipment Financing Contracts for Transport Tractors [Member]
Note payable	1,101,110	409,820
Various Capital lease Obligations for Transport Tractors [Member]
Note payable	$ 898,478	$ 1,087,613

Note 6 - Long Term Debt - Lon47

Note 6 - Long Term Debt - Long Term Debt (Details) (Parentheticals)	6 Months Ended	12 Months Ended
	Mar. 31, 2017USD ($)	Sep. 30, 2016USD ($)
Note Payable to RAM Capital [Member]
Debt instrument, interest rate, stated percentage	0.00%
Note Payable to Caymus Funding [Member]
Debt instrument, interest rate, stated percentage	0.00%
Various Notes Payable to Ace Funding [Member]
Debt instrument, unamortized discount	$ 52,513
Debt instrument, interest rate, stated percentage	0.00%
Debt instrument, face amount	$ 237,105
Note Payable to New Era [Member]
Debt instrument, interest rate, stated percentage	0.00%
Note Payable to Keehan Trust Funding, LLC, Dated February 16, 2016 [Member]
Debt instrument, face amount	$ 1,600,000	$ 1,600,000
Collateral	4,700,000	4,700,000
Note Payable to Ford Credit Dated October 1, 2014 [Member]
Principal payments		$ 744
Number of payments		48
Debt instrument, face amount		$ 32,929
Promissory Note Payable to LiftForward 1 [Member]
Debt instrument, face amount	510,000
Promissory Note Payable to LiftForward 2 [Member]
Debt instrument, face amount	510,000
Two Promissory Notes Payable to LiftForward [Member]
Principal payments	$ 25,997.23
Number of payments	24
Debt issuance costs, net	$ 47,208
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 [Member]
Debt instrument, unamortized discount	$ 35,248	$ 29,975
Debt instrument, interest rate, stated percentage	0.00%	0.00%
Debt instrument, face amount	$ 154,452	$ 102,335
Convertible Promissory Note Payable to Power Up Lending Group [Member]
Debt instrument, interest rate, stated percentage	8.00%
Debt instrument, face amount	$ 53,000
Notes Payable to Complete Business Solutions [Member]
Debt instrument, unamortized discount	$ 683,620	$ 185,046
Debt instrument, interest rate, stated percentage	0.00%	0.00%
Debt instrument, face amount	$ 2,400,546	$ 1,173,521
Note Payable to Yellowstone Capital [Member]
Debt instrument, unamortized discount	$ 88,204	$ 66,944
Debt instrument, interest rate, stated percentage	0.00%	0.00%
Debt instrument, face amount	$ 370,235	$ 212,382
Note Payable to Sunshine Bank, Dated January 28, 2016 [Member] | Prime Rate [Member]
Debt instrument, basis spread on variable rate	1.00%	1.00%
Note Payable to Sunshine Bank, Dated January 28, 2016 1 [Member]
Debt instrument, interest rate, stated percentage	4.75%	4.75%
Debt issuance costs, net	$ 34,033	$ 38,472
Debt instrument, face amount	2,000,000	2,000,000
Notes Payable to Power Up Lending Group, LTD [Member]
Debt instrument, unamortized discount	43,714	89,601
Debt instrument, face amount	244,286	454,752
Note Payable to Sunshine Bank, Dated September 30, 2016 [Member]
Debt issuance costs, net	$ 49,292	$ 54,769
Note Payable to Sunshine Bank, Dated September 30, 2016 [Member] | Prime Rate [Member]
Debt instrument, basis spread on variable rate	1.00%	1.00%

Note 6 - Long Term Debt - Princ

Note 6 - Long Term Debt - Principal Maturities of Long Term Debt (Details)	Mar. 31, 2017USD ($)
2,018	$ 8,801,080
2,019	2,418,235
2,020	1,770,549
2,021	2,460,350
2,022	846,847
Thereafter	9,517
	$ 16,306,578

Note 7 - Notes Payable - Rela49

Note 7 - Notes Payable - Related Parties (Details Textual) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	$ 1,033,832
Accrued Expenses - Related Party [Member]
Interest Payable, Current	1,347,641	$ 1,137,163
Affiliated Entity [Member]
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	$ 525,233

Note 7 - Notes Payable - Rela50

Note 7 - Notes Payable - Related Parties - Related Party Debt (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Less current portion pertaining to continuing operations	$ 282,046	$ 412,720
	14,934,447	14,862,451
Affiliated Entity [Member]
Note payable	15,216,493	15,275,171
Affiliated Entity [Member] | Short-term Advance [Member]
Note payable		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 Colleen Stacy Shapiro 2007 Trust April 23, 2014 [Member]
Note payable	160,000	160,000
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] | Colleen Stacy Shaprio 2007 Trust Dated November 4, 2014 [Member]
Note payable	20,000	20,000
Affiliated Entity [Member] | Still Associates Limited Partnership [Member]
Note payable	100,000	100,000
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 SV Associates Limited Partnership Dated January 9, 2014 [Member]
Note payable	119,500	119,500
Affiliated Entity [Member] | Note Payable to Shapiro Family Trust Dated July 10, 2013 [Member]
Note payable	180,000	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] | Note Payable to Craigmore Machinery Company Dated August 12, 2014 [Member]
Note payable	558,712	556,212
Affiliated Entity [Member] | Convertible Promissory Note Dated February 6, 2015 [Member]
Note payable	2,899,294	2,834,294
Affiliated Entity [Member] | Promissory Notes Payable to Gary Shapiro [Member]
Note payable	205,000	205,000
Affiliated Entity [Member] | Convertible Promissory Note Dated January 28, 2016 [Member]
Note payable	4,666,155	4,666,155
Affiliated Entity [Member] | Note Payable to Craigmore DB Dated November 9, 2015 [Member]
Note payable	186,000	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] | Promissory Note Dated January 28, 2016 [Member]
Note payable	2,260,519	2,282,746
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	192,000	180,000
Affiliated Entity [Member] | Promissory Note Dated February 3, 2011 [Member]
Note payable	17,472	34,423
Affiliated Entity [Member] | Note Payable to Banyan Capital Finance Dated March 12, 2014 [Member]
Note payable	23,000	23,000
Affiliated Entity [Member] | Promissory Note Dated April 26, 2016 [Member]
Note payable	$ 400,000	$ 400,000

Note 7 - Notes Payable - Rela51

Note 7 - Notes Payable - Related Parties - Related Party Debt (Details) (Parentheticals) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Short-term Advance [Member]
Debt instrument, face amount		$ 150,000
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, unamortized discount	$ 498,333	$ 563,333
Debt instrument, face amount	$ 4,000,000	$ 4,000,000
Debt instrument, interest rate, stated percentage	7.00%	7.00%
Convertible Promissory Note Dated January 28, 2016 [Member]
Debt instrument, conversion price (in dollars per share)	$ 0.10	$ 0.10
Debt instrument, face amount	$ 4,666,155	$ 4,666,155
Debt instrument, interest rate, stated percentage	5.00%	5.00%
Promissory Note Dated January 28, 2016 [Member]
Debt issuance costs, net	$ 26,900	$ 30,408
Debt instrument, face amount	$ 2,400,000	$ 2,400,000
Debt instrument, interest rate, stated percentage	4.24%	4.24%
Promissory Note Dated February 3, 2011 [Member]
Debt instrument, face amount	$ 229,755	$ 229,755
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Promissory Note Dated April 26, 2016 [Member]
Debt instrument, face amount	$ 400,000	$ 400,000
Debt instrument, interest rate, stated percentage	5.00%	5.00%
Affiliated Entity [Member] | Note Payable to NFC III LLC [Member]
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Affiliated Entity [Member] | Note Payable to SIII Associates Limited Partnership Dated November 8, 2013 [Member]
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Affiliated Entity [Member] | Still Associates Limited Partnership [Member]
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Affiliated Entity [Member] | Note Payable to SV Associates Limited Partnership Dated January 9, 2014 [Member]
Debt instrument, face amount	$ 3,500	$ 3,500
Balloon payment	$ 116,000	$ 116,000
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Affiliated Entity [Member] | Note Payable to Craigmore Machinery Company Dated August 12, 2014 [Member]
Debt instrument, face amount	$ 155,000	$ 155,000
Balloon payment	$ 403,712	$ 403,712
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Affiliated Entity [Member] | Promissory Notes Payable to Gary Shapiro [Member]
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Affiliated Entity [Member] | Note Payable to Craigmore DB Dated November 9, 2015 [Member]
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Affiliated Entity [Member] | Note Payable to Tropico Equity Partners LLC Dated February 3, 2014 [Member]
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Affiliated Entity [Member] | Note Payable to Tropico Management LP Dated Oct 31 2014 [Member]
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Affiliated Entity [Member] | Promissory Notes Payable to SF Next Gen [Member]
Debt instrument, interest rate, stated percentage	8.00%	8.00%
Affiliated Entity [Member] | Note Payable to Banyan Capital Finance Dated March 12, 2014 [Member]
Debt instrument, interest rate, stated percentage	8.00%	8.00%

Note 7 - Notes Payable - Rela52

Note 7 - Notes Payable - Related Parties - Principal Maturities of Long Term Debt - Related Parties (Details)	Mar. 31, 2017USD ($)
2,018	$ 8,801,080
2,019	2,418,235
2,020	1,770,549
2,021	2,460,350
2,022	846,847
Thereafter	9,517
Affiliated Entity [Member]
2,018	282,046
2,019	478,999
2,020	4,867,271
2,021	9,588,177
2,022
Thereafter
	$ 15,216,493

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($)	6 Months Ended
	Mar. 31, 2017	Sep. 30, 2016
Operating Loss Carryforwards		$ 28,950,000
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] | Domestic Tax Authority [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 - Income

Note 8 - Income Taxes - Income Tax Reconciliation (Details)	6 Months Ended	12 Months Ended
	Mar. 31, 2017	Sep. 30, 2016
Expected provision at US statutory rate	34.00%	34.00%
State income tax net of federal benefit	3.63%	3.63%
Permanent and Other Differences
Valuation Allowance	37.63%	37.63%
Effective Income Tax Rate	0.00%	0.00%

Note 9 - Segment Reporting (Det

Note 9 - Segment Reporting (Details Textual)	6 Months Ended
	Mar. 31, 2017
Number of Operating Segments	2

Note 9 - Segment Reporting - Se

Note 9 - Segment Reporting - Segment Information (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016	Sep. 30, 2016
Selling, general and administrative expenses	$ (1,882,491)	$ (1,638,286)	$ (3,795,405)	$ (2,185,931)
Stock based compensation			(3,100)	(1,815,999)
Income from discontinued operations and deconsolidation of subsidiary	10,791,812	(467,135)	10,763,015	(470,562)
Change in fair value of derivative liability			(739)
Depreciation and interest expense	(351,361)	(182,345)	(711,838)	(198,233)
Total consolidated net loss	8,500,582	(1,371,249)	6,800,708	(3,770,273)	$ (7,810,752)
Total assets for reportable segments	18,287,364		18,287,364		19,399,289
Goodwill	4,789,772		4,789,772		4,789,772
Total Assets	18,287,364		18,287,364		19,399,289
Revenue	6,259,160	4,987,243	12,646,404	5,400,512
Cost of Sales	4,552,222	3,612,297	9,266,891	3,905,301
Gross profit	1,706,938	1,374,946	3,379,513	1,495,211
Selling, general and administrative expenses	1,882,491	1,638,286	3,795,405	2,185,931
Depreciation and interest expenses	351,361	182,345	711,838	198,233
Income (loss) from operations	(2,300,728)	(1,007,883)	(3,956,146)	(3,433,480)
Other income (expense)	334	103,769	(5,422)	133,769
Net income (loss)	8,500,582	$ (1,371,249)	6,800,708	$ (3,770,273)	$ (7,810,752)
Operating Segments [Member]
Selling, general and administrative expenses			(3,067,177)
Depreciation and interest expense			(1,211,900)
Total consolidated net loss			(904,986)
Total assets for reportable segments	13,203,176		13,203,176
Goodwill	4,789,772		4,789,772
Total Assets	13,203,176		13,203,176
Revenue			12,646,404
Cost of Sales			9,266,891
Gross profit			3,379,513
Selling, general and administrative expenses			3,067,177
Depreciation and interest expenses			1,211,900
Income (loss) from operations			(899,564)
Other income (expense)			(5,422)
Net income (loss)			(904,986)
Operating Segments [Member] | Commercial Sales Segment [Member]
Selling, general and administrative expenses			(332,708)
Depreciation and interest expense			(961)
Total consolidated net loss			(331,710)
Total assets for reportable segments	616,835		616,835
Total Assets	616,835		616,835
Revenue			713,217
Cost of Sales			705,502
Gross profit			7,715
Selling, general and administrative expenses			332,708
Depreciation and interest expenses			961
Income (loss) from operations			(325,954)
Other income (expense)			(5,756)
Net income (loss)			(331,710)
Operating Segments [Member] | Transportation Segment [Member]
Selling, general and administrative expenses			(2,734,469)
Depreciation and interest expense			(1,210,939)
Total consolidated net loss			(573,276)
Total assets for reportable segments	12,586,341		12,586,341
Total Assets	12,586,341		12,586,341
Revenue			11,933,187
Cost of Sales			8,561,389
Gross profit			3,371,798
Selling, general and administrative expenses			2,734,469
Depreciation and interest expenses			1,210,939
Income (loss) from operations			(573,610)
Other income (expense)			334
Net income (loss)			(573,276)
Corporate, Non-Segment [Member]
Selling, general and administrative expenses			(728,228)
Stock based compensation			(3,100)
Income from discontinued operations and deconsolidation of subsidiary			10,763,015
Change in fair value of derivative liability			(739)
Depreciation and interest expense			(2,325,254)
Corporate investments and other assets	$ 294,416		294,416
Revenue
Selling, general and administrative expenses			728,228
Depreciation and interest expenses			$ 2,325,254

Note 10 - Commitments and Con57

Note 10 - Commitments and Contingencies (Details Textual)	Aug. 27, 2014USD ($)ft²	Jan. 31, 2016USD ($)ft²	Mar. 31, 2017USD ($)ft²	Mar. 31, 2016USD ($)	Jan. 28, 2016ft²
Operating Leases, Rent Expense | $			$ 727,372	$ 327,624
Twiss Acquisition [Member]
Business Acquisition, Percentage of Voting Interests Acquired					100.00%
Tampa, Florida Lease [Member]
Operating Leases of Lessee, Contingent Rentals, Basis Spread on Variable Rate			2.50%
Area of Real Estate Property | ft²			5,000
Tampa, Florida Lease [Member] | Twiss Cold Storage, Inc. [Member]
Operating Lease, Monthly Rent | $		$ 82,534
Area of Real Estate Property | ft²		132,055
Percentage of Annual Increase in Operating Lease Payment		3.00%
Clearwater, Florida Lease [Member] | Bulova Technologies Machinery, LLC [Member]
Operating Lease, Monthly Rent | $	$ 13,500
Area of Real Estate Property | ft²	29,000
Largo, Florida Lease [Member] | BT-Twiss Transport LLC [Member]
Operating Lease, Monthly Rent | $		$ 30,000
Lessee, Operating Lease, Term of Contract		20 years
Area of Real Estate Property | ft²					35,000

Note 10 - Commitments and Con58

Note 10 - Commitments and Contingencies - Minimum Lease Payments Under Operating Leases (Details)	Mar. 31, 2017USD ($)
2,018	$ 1,403,078
2,019	1,434,370
2,020	1,466,601
2,021	638,679
2,022	360,000
Thereafter	4,989,000
	$ 10,291,728

Note 11 - Related Party Trans59

Note 11 - Related Party Transactions (Details Textual)	Jan. 28, 2016USD ($)shares	Feb. 06, 2015USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Mar. 31, 2017USD ($)$ / sharesshares	Mar. 31, 2016shares	Sep. 30, 2016USD ($)$ / shares
Due to Related Parties, Noncurrent				$ 173,822		$ 419,260
Accounts Payable, Related Parties, Current				$ 2,142,055		1,786,436
Stock Issued During Period, Shares, Partial Satisfaction of Accounts Payable to Related Party | shares				207,700
Stock Issued During Period, Value, Partial Satisfaction of Accounts Payable to Related Party				$ 207,700
Notes Payable, Related Parties, Noncurrent				$ 14,934,447		$ 14,862,451
Warrants Issued Associated With New Debt | shares					1,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares				$ 0.04		$ 0.04
Amounts Due to Shareholders [Member]
Due to Related Parties, Noncurrent				$ 173,822
Chief Executive Officer [Member] | Amounts Due to Shareholders [Member]
Due to Related Parties, Noncurrent				106,322
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				67,500
Craigmore [Member]
Accounts Payable, Related Parties, Current				2,142,055		1,786,436
Stock Issued During Period, Shares, Partial Satisfaction of Accounts Payable to Related Party | shares			67,000,000
Stock Issued During Period, Value, Partial Satisfaction of Accounts Payable to Related Party			$ 207,700
Craigmore [Member] | Stock Issued as Partial Satisfaction of Accounts Payable to Related Party [Member]
Shares Issued, Price Per Share | $ / shares			$ 0.0031
Bulova Techonologies Compliance and Security LLC [Member] | Other Current Assets [Member]
Due from Related Parties, Current				134,938
Promissory Notes Payable to Gary Shapiro [Member]
Notes Payable, Related Parties, Noncurrent				$ 4,973,053		$ 4,907,553
Richard Welkowitz [Member]
Warrants Issued Associated With New Debt | shares		12,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares		$ 0.02
Class of Warrant or Right Expiration Period		10 years
Debt Instrument, Unamortized Discount		$ 779,999
Richard Welkowitz [Member] | Year 1 [Member]
Debt Instrument, Convertible, Conversion Price | $ / shares		$ 0.10
Richard Welkowitz [Member] | Year 2 [Member]
Debt Instrument, Convertible, Conversion Price | $ / shares		0.20
Richard Welkowitz [Member] | Year 3 [Member]
Debt Instrument, Convertible, Conversion Price | $ / shares		0.30
Richard Welkowitz [Member] | Year 4 [Member]
Debt Instrument, Convertible, Conversion Price | $ / shares		0.40
Richard Welkowitz [Member] | Year 5 [Member]
Debt Instrument, Convertible, Conversion Price | $ / shares		$ 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
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 | 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 | shares	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' Equit60

Note 12 - Stockholders' Equity (Details Textual) - USD ($)	Feb. 28, 2013	Feb. 25, 2013	Feb. 28, 2017	Jan. 31, 2017	Dec. 31, 2016	Oct. 31, 2016	Mar. 31, 2017	Sep. 30, 2016	Sep. 30, 2012	Nov. 30, 2011
Stock Issued During Period, Shares, Conversion of Units						7,500,000	7,500,000
Stock Issued During Period, Shares, Settlements						26,041,667	26,041,667
Stock Issued During Period, Shares, Partial Satisfaction of Accounts Payable to Related Party							207,700
Stock Issued During Period, Shares, Partial Settlement of Debt				20,000,000
Stock Issued During Period, Shares, Issued for Services			1,000,000				1,000,000
Preferred Stock, Shares Authorized							5,000,000,000	5,000,000,000	5,000,000,000	2,000,000,000
Preferred Stock, Par or Stated Value Per Share							$ 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
Craigmore [Member]
Stock Issued During Period, Shares, Partial Satisfaction of Accounts Payable to Related Party					67,000,000
Issuance of Shares for Debt 1 [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities						6,561,299
Issuance of Shares for Debt 2 [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities					27,083,571

Note 12 - Stockholders' Equit61

Note 12 - Stockholders' Equity - Common Stock Warrants (Details) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2017	Sep. 30, 2016
Outstanding exercisable, weighted average remaining contractual life (Year)	7 years 109 days	7 years 292 days
Warrants outstanding, aggregate intrinsic value
Outstanding exercisable, shares (in shares)	140,780,832
Warrants outstanding, shares (in shares)	140,780,832
Warrants outstanding, weighted average exercise price (in dollars per share)	$ 0.04
Warrants outstanding, weighted average remaining contractual life (Year)	7 years 109 days	7 years 292 days
Granted / vested, shares (in shares)
Granted / vested, weighted average exercise price (in dollars per share)
Exercised, shares (in shares)
Warrants outstanding, shares (in shares)	140,780,832	140,780,832
Warrants outstanding, weighted average exercise price (in dollars per share)	$ 0.04	$ 0.04
Outstanding exercisable, shares (in shares)	140,780,832	140,780,832