EVIO (EVIO) 10-K 24 Feb 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2016	Feb. 20, 2017	Mar. 31, 2016
Document And Entity Information
Entity Registrant Name	SIGNAL BAY, INC.
Entity Central Index Key	715,788
Document Type	10-K
Document Period End Date	Sep. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 178,033
Entity Common Stock, Shares Outstanding		948,455,300
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,016

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Current assets:
Cash	$ 57,486	$ 25,966
Accounts receivable	9,483	11,546
Prepaid expenses		5,000
Other current asset	40,000
Note receivable	25,000
Total current assets	131,969	42,512
Fixed assets, net of accumulated depreciation of $72,182 and $26,994, respectively	237,020	132,040
Cost basis investment		40,000
Security deposits	6,476
Intangible assets, net of accumulated amortization of $45,747 and $0, respectively	395,123	67,428
Goodwill	1,415,408	446,743
Total assets	2,185,996	728,723
Current liabilities
Accounts payable and accrued liabilities	245,816	57,983
Convertible notes payable, net of discounts of $121,496 and $64,062, respectively	257,605	38,438
Interest payable	27,197
Derivative liability	775,246	200,460
Loan payable, current	77,375
Loans payable, related party, current	333,007	133,507
Total current liabilities	1,716,246	430,388
Loans payable, related party, net of current portion	876,751	13,047
Total liabilities	2,592,997	443,435
Commitments and contingencies.
Stockholders' (deficit) equity
Common Stock, Par Value $0.0001, 3,000,000,000 authorized, 850,064,268 and 398,648,595 issued and outstanding at September 30, 2016 and 2015, respectively	85,006	39,865
Additional Paid In Capital	3,351,452	1,654,597
Accumulated Deficit	(4,032,177)	(1,506,975)
Total stockholders' (deficit) equity	(594,980)	188,171
Non-controlling interest	187,979	97,117
Total (deficit) equity	(407,001)	285,288
Total liabilities and stockholders' (deficit) equity	2,185,996	728,723
Series A Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock	184	184
Series B Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock	500	500
Series C Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock	50
Series D Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock	$ 5

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Fixed assets:
Fixed assets, accumulated depreciation	$ 72,182	$ 26,994
Intangible assets, accumulated amortization	45,747	0
Current liabilities
Convertible notes payable, discounts	$ 121,496	$ 64,062
Stockholders' (deficit) equity
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	3,000,000,000	3,000,000,000
Common stock, shares issued	850,064,268	398,648,595
Common stock, shares outstanding	850,064,268	398,648,595
Series A Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Convertible Preferred Stock, Shares Authorized	1,850,000	1,850,000
Convertible Preferred Stock, Shares Issued	1,840,000	1,840,000
Convertible Preferred Stock, Shares Outstanding	1,840,000	1,840,000
Series B Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Convertible Preferred Stock, Shares Authorized	5,000,000	5,000,000
Convertible Preferred Stock, Shares Issued	5,000,000	5,000,000
Convertible Preferred Stock, Shares Outstanding	5,000,000	5,000,000
Series C Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Convertible Preferred Stock, Shares Authorized	500,000	500,000
Convertible Preferred Stock, Shares Issued	500,000	0
Convertible Preferred Stock, Shares Outstanding	500,000	0
Series D Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Convertible Preferred Stock, Shares Authorized	1,000,000	1,000,000
Convertible Preferred Stock, Shares Issued	48,000	0
Convertible Preferred Stock, Shares Outstanding	48,000	0

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Revenues
Testing services	$ 305,679	$ 2,835
Consulting services	255,282	122,364
Total revenue	560,961	125,199
Cost of revenues
Testing services	391,753	19,458
Consulting services	110,135	72,834
Total cost of revenues	501,888	92,292
Gross profit	59,073	32,907
Operating Expenses
Selling, general and administrative	785,758	1,313,234
Depreciation and amortization	65,863	17,010
Total operating expenses	851,621	1,330,244
Loss from operations	(792,548)	(1,297,337)
Other expense
Interest expense	324,282	38,438
Loss on disposal of asset	720
Loss on change in fair market value of derivative liabilities	1,434,540	120,460
Total other expense	1,759,542	158,898
Net Loss	(2,552,090)	(1,456,235)
Loss attributable to non-controlling interest	(26,888)	(2,883)
Net Loss attributable to Signal Bay, Inc.	$ (2,525,202)	$ (1,453,352)
Basic and diluted loss per common share	$ 0	$ 0
Weighted average common shares outstanding, basic and diluted	514,879,824	331,669,771

Consolidated Statements Of Chan

Consolidated Statements Of Changes In Stockholders' Equity (Deficit) - USD ($)	Series A Preferred Stock	Series B Preferred Stock	Series C Preferred Stock	Series D Preferred Stock	Common Stock	Additional Paid-In Capital	Noncontrolling Interest	Accumulated Deficit	Total
Beginning Balance, Shares at Sep. 30, 2014	1,840,000	5,000,000			290,144,844
Beginning Balance, Amount at Sep. 30, 2014	$ 184	$ 500			$ 29,014	$ (32,364)		$ (53,623)	$ (56,289)
Common stock issued for cash, Shares					6,460,001
Common stock issued for cash, Amount					$ 646	78,854			79,500
Common stock issued for software purchases, Shares					7,500,000
Common stock issued for software purchases, Amount					$ 750	88,833			89,583
Common stock issued under employee equity incentive plan, Shares					37,043,750
Common stock issued under employee equity incentive plan, Amount					$ 3,705	883,124			886,829
Common stock issued for the conversion of notes payable, Shares					12,000,000
Common stock issued for the conversion of notes payable, Amount					$ 1,200	148,800			150,000
Common stock issued for financing commitment, Shares					3,500,000
Common stock issued for financing commitment, Amount					$ 350	60,550			60,900
Common stock issued for acquisition, Shares					40,000,000
Common stock issued for acquisition, Amount					$ 4,000	396,000			400,000
Common stock issued for services, Shares					2,000,000
Common stock issued for services, Amount					$ 200	30,800			31,000
Minority interest in acquisition							100,000		100,000
Reclassification of derivative liability to additional paid in capital
Net loss							(2,883)	(1,453,352)	(1,456,235)
Ending Balance, Shares at Sep. 30, 2015	1,840,000	5,000,000			398,648,595
Ending Balance, Amount at Sep. 30, 2015	$ 184	$ 500			$ 39,865	1,654,597	97,117	(1,506,975)	285,288
Common stock issued under employee equity incentive plan, Shares					6,087,500
Common stock issued under employee equity incentive plan, Amount					$ 609	45,864			46,473
Common stock issued for the conversion of notes payable, Shares					401,032,581
Common stock issued for the conversion of notes payable, Amount					$ 40,103	167,264			207,367
Common stock issued for financing commitment, Amount
Common stock issued for services, Shares					42,827,010
Common stock issued for services, Amount					$ 4,282	134,165			138,447
Minority interest in acquisition							117,750		117,750
Series C preferred stock issued for acquisition, Shares			500,000
Series C preferred stock issued for acquisition, Amount			$ 50			214,950			215,000
Series D preferred stock issued for cash, Shares				48,000
Series D preferred stock issued for cash, Amount				$ 5		47,995			48,000
Common stock issued for the conversion of interest payable, Shares					1,468,582
Common stock issued for the conversion of interest payable, Amount					$ 147	3,988			4,135
Common stock options issued under employee equity incentive plan						7,875			7,875
Reclassification of derivative liability to additional paid in capital						1,074,754			1,074,754
Net loss							(26,888)	(2,525,202)	(2,552,090)
Ending Balance, Shares at Sep. 30, 2016	1,840,000	5,000,000	500,000	48,000	850,064,268
Ending Balance, Amount at Sep. 30, 2016	$ 184	$ 500	$ 50	$ 5	$ 85,006	$ 3,351,452	$ 187,979	$ (4,032,177)	$ (407,001)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities
Net loss	$ (2,552,090)	$ (1,456,235)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	192,795	917,829
Depreciation and amortization expense	89,454	17,010
Amortization of debt discount	236,816	38,438
Loss on derivative liability	1,434,540	120,460
Default penalty on convertible debenture	51,229
Loss on disposal of asset	720
Loss on extinguishment of debt		110,000
Shares issued for financing commitment fee		60,900
Changes in operating assets and liabilities:
Accounts receivable	42,063	(18,409)
Prepaid expenses	5,000	(5,000)
Other current asset	(40,000)
Security deposit	(6,476)
Accounts payable	238,511	8,614
Accrued liabilities	(848)	10,885
Interest payable	31,333
Customer deposits		774
Net cash used in operating activities	(276,951)	(194,734)
Cash flows from investing activities
Purchase of equipment	(13,451)	(2,194)
Note receivable	(25,000)
Intangible assets		(3,500)
Cash received in acquisition	9,055	2,970
Net cash used in investing activities	(29,396)	(2,724)
Cash flows from financing activities
Proceeds from issuance of common stock		79,500
Proceeds from the issuance of series D preferred stock	48,000
Proceeds from convertible notes, net of original issue discounts and fees	349,640	75,000
Proceeds from loan payable	59,587
Payment on loan payable	(57,862)
Proceeds from notes payable - related party	26,000
Payments on notes payable - related party	(87,496)	(1,076)
Proceeds from related party advances		70,000
Net cash provided by financing activities	366,019	223,424
Net cash increase for period	31,520	25,966
Cash balance, beginning of period	25,966
Cash balance, end of period	57,486	25,966
Supplemental disclosure of cash flow information:
Cash paid for interest	12,098
Cash paid for income tax
Supplemental disclosure of non-cash investing and financing activities:
Conversion of convertible note and accrued interest into common stock	211,504
Reclassification of derivative liability to additional paid in capital	1,074,754
Acquisition of Oregon Analytical Services' assets through issuance of preferred stock, common stock and note payable	852,500
Acquisition of Smith Scientific through issuance of preferred stock, common stock and note payable	471,000
Expenses paid by note payable	52,000
Exchange of cost investment for account receivable	40,000
Debt discount from derivative liability	215,000	102,500
Common stock issued for purchase of software		58,333
Common stock issued for intangible assets		31,250
Related party note payable entered into for a 4% Interest in Libra Wellness Center, LLC		40,000
Common stock issued for settlement of account payable		40,000
Common stock issued for acquisition of CR Labs		400,000
Non-controlling interest in CR Labs		100,000
Equipment acquired in exchange of account receivable		$ 10,413

NATURE OF ACTIVITIES AND CONTIN

NATURE OF ACTIVITIES AND CONTINUANCE OF BUSINESS	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 1 - NATURE OF ACTIVITIES AND CONTINUANCE OF BUSINESS	Signal Bay, Inc., a Colorado corporation and its subsidiaries provide advisory, management and analytical testing services to the emerging legalized cannabis industry. Signal Bay, Inc. was originally incorporated in the State of New York, December 12, 1977 under the name 3171 Holding Corporation. On February 22, 1979 the name was changed to Electronomic Industries Corp. and on February 23, 1983 the name was changed to Quantech Electronics Corp. The Company was reincorporated in the State of Colorado on December 15, 2003. On August 29, 2014, the Company completed a reverse merger with Signal Bay Research, Inc., a Nevada Corporation, and assumed its operations. In September 2014, the Company changed its name from Quantech Electronics Corp. to Signal Bay, Inc. The Company has selected September 30 as its fiscal year end. Signal Bay, Inc. is domiciled in the State of Colorado, and its corporate headquarters is located in Bend, Oregon. As a part of and prior to the consummation of the reverse merger, William Waldrop and Lori Glauser, principals of Signal Bay Research, Inc., purchased 28,811,933 shares of the Company (80% of the issued and outstanding common stock) from WB Partners. The merger between the Company and Signal Bay Research was finalized and closed contemporaneously with the share purchase. As part of this share purchase, Mr. Waldrop and Ms. Glauser became the officers and directors of the Company. Signal Bay Research was acquired through the issuance of 254,188,067 shares of common stock and 5,000,000 shares of Series B Preferred Stock to Mr. Waldrop and Ms. Glauser, pro rata. After the reverse merger, William Waldrop and Lori Glauser individually each own 127,500,000 shares of common stock and 2,500,000 shares of Series B Preferred stock in the Company. Immediately prior to the reverse merger, neither William Waldrop nor Lori Glauser had any interest in the Company. Immediately after to the reverse, WB Partners owned less than 5% of the common stock. The company filed a Form 10-12G on November 25, 2014, and was determined to be a shell company by the SEC as per the Form 10-12G/A which went effective on January 24, 2015. On January 29, 2015, the company filed an 8-K stating it entered into a material agreement and was no longer a shell company. After the reverse merger, Signal Bay Research, Inc. continues to operate as a wholly owned subsidiary providing compliance, research and advisory services for Signal Bay, Inc. Signal Bay Services was formed on January 25, 2015, as the management services division of Signal Bay. On September 17, 2015, Signal Bay entered into a share exchange agreement with CR Labs, Inc., an Oregon Corporation, pursuant to which the company issued 40,000,000 shares of the Company’s common stock resulting in exchange for 80% of the outstanding common stock of CR Labs, Inc. EVIO Inc. was formed on April 4, 2016 to become the holding company for all laboratory operations. EVIO Labs Eugene was formed on May 23, 2016, as a wholly owned subsidiary of EVIO Inc. Subsequently on May 24, 2016, EVIO Labs Eugene acquired all of the assets of Oregon Analytical Services, LLC, inclusive of client lists, equipment, trade names and personnel. On June 1, 2016, EVIO Inc. entered into a share purchase agreement to purchase 80% of the outstanding common stock of Smith Scientific Industries, Inc. d/b/a Kenevir Research in Medford, OR.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation A summary of significant accounting policies of Signal Bay, Inc. (the “Company”) is presented to assist in understanding the Company’s financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity. Principles of Consolidation The Company prepares its financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly and partially owned subsidiaries, all of which have a fiscal year end of September 30. All intercompany accounts, balances and transactions have been eliminated in the consolidation. The Company consolidates its subsidiaries in accordance with ASC 810, and specifically ASC 810-10-15-8 which states, the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, or over 50% of the outstanding voting shares of another entity is a condition pointing toward consolidation." Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with original maturity of three months or less to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2016 or 2015. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at their original invoice amounts. We regularly review collectability and establish an allowance for uncollectible amounts as necessary. Management has determined that a reserve for uncollectible amounts was not required in the periods presented. Goodwill and Other Intangible Assets Goodwill and indefinite-lived intangible assets are not amortized, but are evaluated for impairment annually or more often if indicators of a potential impairment are present. Our annual impairment tests are conducted at the beginning of the fourth quarter. We use a two-step process to quantitatively evaluate goodwill for impairment. In the first step, we compare the fair value of each reporting unit with the carrying amount of the reporting unit, including goodwill. If the estimated fair value of the reporting unit is less than the carrying amount of the reporting unit, we complete a second step to determine the amount of the goodwill impairment that we should record. In the second step, we determine an implied fair value of the reporting unit's goodwill by allocating the reporting unit's fair value to all of its assets and liabilities other than goodwill (including any unrecognized intangible assets). We compare the resulting implied fair value of the goodwill to the carrying amount and record an impairment charge for the difference. We test individual indefinite-lived intangible assets by comparing the estimated fair value with the book values of each asset. The Company recognizes an acquired intangible apart from goodwill whenever the intangible arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized on a straight-line basis over their estimated useful lives unless the estimated useful life is determined to be indefinite. Business Combinations We have adopted the amendment to ASC 805 for the accounting for business acquisitions both during the period of the acquisition and in subsequent periods. Among the more significant changes in the accounting for acquisitions are the following: · Contingent consideration is recorded at fair value as an element of purchase price with subsequent adjustments recognized in operations. · Subsequent decreases in valuation allowances on acquired deferred tax assets are recognized in operations after the measurement period. · Upon gaining control of an entity in which an equity method or cost basis investment was held, the carrying value of that investment is adjusted to fair value with the related gain or loss recorded in earnings. Reclassification Certain amounts in the 2015 financial statements have been reclassified to conform to the 2016 financial presentation. These reclassifications have no impact on net loss. Use of Estimates The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions may have a material impact on the financial condition and results of operations of the Company during the period in which such changes occurred. Actual results could differ from those estimates. The Company’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented. Revenue Recognition It is the Company’s policy that revenues and gains will be recognized in accordance with ASC Topic 605-10-25, “Revenue Recognition.” Under ASC Topic 605-10-25, revenue earning activities are recognized upon the sale and delivery of its products and services. The Company generates revenue from consulting services provided to clients in the cannabis industry as well as testing of cannabis and cannabis derived oils for both medicinal and recreational consumption. The Company accepts orders for testing services which are generally completed within a week of receiving the order. Revenue is recognized from testing services upon delivery of the testing results to the client. Consulting engagements vary in length and scope but generally include reviewing regulatory filings, business plans and providing financial models to partners within the same industry. Revenue is recognized from consulting services upon completion of deliverables as outlined in the consulting agreement. The Company generated revenues of $560,961 and $125,199 during the years ended September 30, 2016 and 2015. The Company recognizes all costs incurred that are directly related to revenue generating activities as a cost of revenue. These costs include salaries and payroll taxes associated with lab employees, rent and utilities on lab facilities, depreciation of lab equipment and outsourced professional services utilized for consulting engagements. Cost of revenues totaled $501,888 and $92,292 during the years ended September 30, 2016 and 2015, respectively. Stock-Based Compensation The Company applies Topic 718 “Share-Based Payments” (“Topic 718”) to share-based compensation, which requires the measurement of the cost of services received in exchange for an award of an equity instrument based on the grant-date fair value of the award. Compensation cost is recognized when the event occurs. The Black-Scholes option-pricing model is used to estimate the fair value of options granted. The Company accounts for equity-based transactions with non-employees under the provisions of ASC Topic No. 505-50, “Equity-Based Payments to Non-Employees” (“Topic No. 505-50”). Topic No. 505-50 establishes that equity-based payment transactions with non-employees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740-10, “Accounting for Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year; and, (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if, based on the weight of available positive and negative evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. ASC 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition of a tax position taken or expected to be taken on a tax return. Under ASC 740-10, a tax benefit from an uncertain tax position taken or expected to be taken may be recognized only if it is “more likely than not” that the position is sustainable upon examination, based on its technical merits. The tax benefit of a qualifying position under ASC 740-10 would equal the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all the relevant information. A liability (including interest and penalties, if applicable) is established to the extent a current benefit has been recognized on a tax return for matters that are considered contingent upon the outcome of an uncertain tax position. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable. Property and Equipment Property and equipment are carried at cost. Expenditures for maintenance and repairs are expensed in the period incurred. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets and the modified accelerated cost recovery system for federal income tax purposes. The estimated useful lives of depreciable assets are: Estimated Useful Lives Laboratory and Computer Equipment 5 years Furniture and Fixtures 7 years Software 3 years Domains 15 years Impairment of Long-Lived Assets The Company evaluates, on a periodic basis, long-lived assets to be held and used for impairment in accordance with the reporting requirements of ASC 360-10. The evaluation is based on certain impairment indicators, such as the nature of the assets, the future economic benefit of the assets, any historical or future profitability measurements, as well as other external market conditions or factors that may be present. If these impairment indicators are present or other factors exist that indicate that the carrying amount of the asset may not be recoverable, then an estimate of the undiscounted value of expected future operating cash flows is used to determine whether the asset is recoverable and the amount of any impairment is measured as the difference between the carrying amount of the asset and its estimated fair value. The fair value is estimated using valuation techniques such as market prices for similar assets or discounted future operating cash flows. Financial Instruments Level 1 - Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 - Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 - Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company's financial instruments consist principally of cash, accounts payable, and accrued liabilities. Pursuant to ASC 820 and 825, the fair value of cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table sets forth by level with the fair value hierarchy the Company's financial assets and liabilities measured at fair value on September 30, 2015: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 200,460 $ 200,460 The following table sets forth by level with the fair value hierarchy the Company's financial assets and liabilities measured at fair value on September 30, 2016: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 775,246 $ 775,246 Basic Earning (Loss) Per Share The Company computes net income (loss) per share in accordance with Accounting Standards Codification (“ASC”) 260, " Earnings per Share Recently Issued Accounting Pronouncements In April 7, 2015 the FASB issued Accounting Standards Update “ASU” 2015-03 on “Interest — Imputation of Interest (Subtopic 835-30)” To simplify presentation of debt issuance costs, the amendments in this Update would require that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of debt liability, consistent with debt discounts or premiums. The recognition and measurement guidance for debt issuance costs would not be affected by the amendments in this Update. This ASU 2015-3 is effective for annual periods ending after December 15, 2015, and interim periods and annual periods thereafter. We reviewed the provisions of this ASU and determined there was an impact on our consolidated financial position and results of operations. In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers," ("ASU 2014-09"). ASU 2014-09 supersedes the revenue recognition requirements in ASC 605 - Revenue Recognition ("ASC 605") and most industry-specific guidance throughout ASC 605. The standard requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2014-09 is effective on December 15, 2017 and should be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying ASU 2014-09 recognized at the date of initial application. The Company is currently evaluating the impact of the adoption of ASU 2014-09 on its consolidated financial position and results of operations. In July 2015, the FASB issued ASU No. 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," ("ASU 2015-11"). ASU 2015-11 amends the existing guidance to require that inventory should be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using last-in, first-out or the retail inventory method. ASU 2015- 11 is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The Company is currently evaluating the effects of ASU 2015-11 on its consolidated financial position or results of operations. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)" ("ASU 2016-02"). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. The ASU will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating ASU 2016-02 and its impact on its consolidated financial position or results of operations. In March 2016, the FASB issued ASU No. 2016-08, "Revenue from Contracts with Customers - Principal versus Agent Considerations." This Update provides clarifying guidance regarding the application of ASU No. 2014-09 - Revenue From Contracts with Customers when another party, along with the reporting entity, is involved in providing a good or a service to a customer. In these circumstances, an entity is required to determine whether the nature of its promise is to provide that good or service to the customer (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (that is, the entity is an agent). The amendments in the Update clarify the implementation guidance on principal versus agent considerations. The Update is effective, along with ASU 2014-09, for annual and interim periods beginning after December 15, 2017. The adoption of ASU 2016- 08 is not expected to have a material impact on our consolidated financial position or results of operations. In March 2016, the FASB issued ASU No. 2016-09, "Compensation - Stock Compensation (Topic 718)" ("ASU 2016- 09"). ASU 2016-09 requires an entity to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, with early adoption permitted. The Company is currently evaluating ASU 2016-09 and its impact on its consolidated financial position or results from operations. In April 2016, the FASB issued ASU 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing" ("ASU 2016-1O"). The amendments in this update clarify the following two aspects to Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. The entity first identifies the promised goods or services in the contract and reduce the cost and complexity. An entity evaluates whether promised goods and services are distinct. Topic 606 includes implementation guidance on determining whether an entity's promise to grant a license provides a customer with either a right to use the entity's intellectual property (which is satisfied at a point in time) or a right to access the entity's intellectual property (which is satisfied over time). The Company is currently evaluating ASU 2016-10 and its impact on its consolidated financial statements or disclosures. Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our financial statements upon adoption. Non-Controlling Interest The Company reports the non-controlling interest in its majority owned subsidiaries in the consolidated balance sheets within the stockholders’ deficit section, separately from the Company’s stockholders’ deficit. Non-controlling interest represents the non-controlling interest holders’ proportionate share of the equity of the Company’s majority-owned subsidiaries. Non-controlling interest is adjusted for the non-controlling interest holders’ proportionate share of the earnings or losses and other comprehensive income (loss) and the non-controlling interest continues to be attributed its share of losses even if that attribution results in a deficit non-controlling interest balance. Derivative Financial Instruments Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments and measurement of their fair value for accounting purposes. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt under ASC 470, the Company will continue its evaluation process of these instruments as derivative financial instruments under ASC 815. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. Related Parties The registrant follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the Related parties include (a) affiliates of the registrant; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the registrant; (e) management of the registrant; (f) other parties with which the registrant may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 3 - ACQUISITIONS	CR Labs, Inc. On September 17, 2015 the Company performed a share exchange for 80% ownership of CR Labs, Inc., from its founders. CR Labs is an Oregon company engaged in providing analytical testing services for the medical marijuana industry in compliance with the Oregon Health Authority. The costs related to the transaction were $42,193 and were expensed during 2015. The Company applied the acquisition method to the business combination and valued each of the assets acquired (cash, accounts receivable, and property, plant and equipment) and liabilities assumed (accounts payable) at fair value as of the acquisition date. The cash, accounts receivable and accounts payable were deemed to be recorded at fair value as of the acquisition date. The Company determined the fair value of property, plant and equipment to be historical book value. The preliminary allocation of the purchase price was based on estimates of the fair value of the assets and liabilities assumed. Under the purchase agreement, the Company issued 40,000,000 shares of common stock. These shares had an acquisition date fair value of $400,000. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED CASH $ 2,970 ACCOUNT RECEIVABLE 3,550 PROPERTY PLANT AND EQUIPMENT 43,360 CUSTOMER LIST 67,428 GOODWILL 446,743 TOTAL ASSETS ACQUIRED 564,051 LIABILITIES ASSUMED ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (36,421 ) NOTES PAYABLE (27,630 ) TOTAL LIABILITIES ASSUMED (64,051 ) NONCONTROLLING INTEREST (100,000 ) NET ASSETS ACQUIRED FROM CR LABS ACQUISITION $ 400,000 Oregon Analytical Services, LLC On May 24, 2016 the Company through its subsidiary EVIO Inc., executed an asset purchase agreement to acquire 100% of the assets of Oregon Analytical Services, LLC. from its founder. Oregon Analytical Services, LLC was an Oregon company engaged in providing analytical testing services for the medical marijuana industry in compliance with the Oregon Health Authority. The costs related to the transaction were $2,780 and were expensed during the year ended September 30, 2016. The Company applied the acquisition method as a business combination and valued each of the assets acquired and liabilities assumed at fair value as of the acquisition date. The notes payable was deemed to be recorded at fair value as of the acquisition date. The Company determined the fair value of property, plant and equipment to be market value. The preliminary allocation of the purchase price was based on estimates of the fair value of the assets and liabilities assumed. Under the purchase agreement, the Company issued a promissory note in the amount of $700,000 which is due and payable by May 23, 2010, the company is required to make annual payments of $100,000 if the minimum trailing revenue for EVIO Labs Eugene exceeds $700,000 annually during the term of the promissory note, the Company issued another promissory note in the amount of $72,500 in connection with the acquisition, and 200,000 shares of Preferred Series C Stock. These shares had an acquisition date fair value of $80,000. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED PROPERTY PLANT AND EQUIPMENT $ 123,143 CUSTOMER LIST 227,595 GOODWILL 529,262 TOTAL ASSETS ACQUIRED 880,000 LIABILITIES ASSUMED NOTES PAYABLE (27,500 ) TOTAL LIABILITIES ASSUMED (27,500 ) NET ASSETS ACQUIRED FROM OAS ACQUISITION $ 852,500 Smith Scientific Industries, Inc. On June 1, 2016 the Company through its subsidiary EVIO Inc. executed a share purchase agreement for 80% ownership of Smith Scientific Industries, Inc. d/b/a Kenevir Research., from a related party, Anthony Smith, Company Director. Smith Scientific Industries is an Oregon company engaged in providing analytical testing services for the medical marijuana industry in compliance with the Oregon Health Authority. The costs related to the transaction were $2,780 and were expensed during 2016. The Company applied the acquisition method to the business combination and valued each of the assets acquired and liabilities assumed at fair value as of the acquisition date. The cash and accounts payable were deemed to be recorded at fair value as of the acquisition date. The Company determined the fair value of property, plant and equipment to be historical book value. The preliminary allocation of the purchase price was based on estimates of the fair value of the assets and liabilities assumed. Under the purchase agreement, the Company issued a promissory note for $336,000, with required $25,000 to be paid at closing, $75,000 to be paid in two installments within 180 days, and the remaining balance in three annual installments of $58,475, and 300,000 shares of Preferred Series C Stock. These shares had an acquisition date fair value of $135,000. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED CASH $ 9,055 PROPERTY PLANT AND EQUIPMENT 11,076 CUSTOMER LIST 145,847 GOODWILL 439,402 TOTAL ASSETS ACQUIRED 605,380 LIABILITIES ASSUMED ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (430 ) NOTES PAYABLE (16,200 ) TOTAL LIABILITIES ASSUMED (16,630 ) NONCONTROLLING INTEREST (117,750 ) NET ASSETS ACQUIRED FROM SMITH SCIENTIFIC ACQUISITION $ 471,000 In accordance with ASC 805-10-50, the Company is providing the following unaudited pro-forma to present a summary of the combined results of the Company’s consolidated operations with all acquisitions. as if the acquisitions had been completed as of the beginning of the reporting period. Adjustments were made to eliminate any inter-company transactions in the periods presented. SIGNAL BAY, INC. UNAUDITED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS Year ended September 30, Revenues 2016 2015 Testing services $ 616,874 $ 348,195 Consulting services 255,282 123,642 Total revenue 872,156 471,837 Cost of revenue 592,131 372,154 Gross profit 280,025 99,683 Operating expenses Selling, general and administrative 834,669 1,357,288 Depreciation and amortization 64,683 24,549 Total operating expenses 899,352 1,381,837 Loss from operations (619,327 ) (1,282,154 ) Other expense Interest expense 310,261 38,587 Loss on disposal of asset 720 - Loss on change in fair market value of derivative liabilities 1,434,540 120,460 Total other expense 1,745,521 159,047 Net loss $ (2,364,848 ) $ (1,441,201 ) Future Amortization The future amortization associated with the intangible assets acquired in the above mentioned acquisitions is as follows: For the years ended September 30, Amortization 2017 $ 88,174 2018 88,174 2019 88,174 2020 88,174 2021 45,999 Thereafter - Total $ 398,695

GOING CONCERN

GOING CONCERN	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 4 - GOING CONCERN	The Company's consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has negative working capital, recurring losses, and does not have a source of revenues sufficient to cover its operating costs. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that may be necessary if the Company is unable to continue as a going concern. In the coming year, the Company’s foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing and making the requisite filings with the Securities and Exchange Commission, and the payment of expenses associated with operations and business developments. The Company may experience a cash shortfall and be required to raise additional capital. Historically, it has mostly relied upon internally generated funds such as shareholder loans and advances to finance its operations and growth. Management may raise additional capital by retaining net earnings or through future public or private offerings of the Company’s stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 5 - RELATED PARTY TRANSACTIONS	During the years ended September 30, 2016 and 2015, the Company received loans from its Chief Operating Officer totaling $26,000 and $70,000 and made repayments totaling $14,295 and $0. There was $91,705 and $80,000 due as of September 30, 2016 and 2015, respectively and are included in the accompanying consolidated balance sheets as a current portion of notes payable to related parties. The loans carry a 0% interest rate and are due on demand. During the years ended September 30, 2016 and 2015, the Company incurred total expenses of $60,026 and $64,300 for management consulting services performed by Newport Commercial Advisors, an entity fully owned and controlled by our Chief Executive Officer. There was not a balance payable to Newport Commercial Advisors as of September 30, 2016 or 2015. On June 22, 2015, the Company purchased a 4% ownership of Libra Wellness Center, LLC from Lori J Glauser, our COO for $40,000. Libra Wellness Center, LLC subsequently obtained additional financing resulting in our ownership being diluted to 1.5%. The $40,000 was to be paid in one installment due no later than April 1, 2016. On June 16, 2016, the Company was engaged by Libra Wellness Center, LLC to provide advisory services in the amount of $12,750. The Company received regulatory approval to sell its interest in Libra Wellness Center on September 29, 2016. As of September 30, 2016, the company had not received payment for the divesture resulting in a $40,000 receivable as of September 30, 2016. During the years ended September 30, 2016 and 2015 the Company made repayments to Eric Ezrine, a shareholder of CR Labs, on an outstanding note payable totaling $13,285 and $1,076, respectively. The loans carry an interest rate of 0% per annum. There was $13,269 and $26,554 due as of September 30, 2016 and 2015, respectively. Additionally, the Company entered into a severance agreement with Mr. Ezrine whereby it agreed to make payments totaling $44,500 through August 2018. There was $44,500 accrued as of September 30, 2016. Through March 31, 2016, our executive, administrative and operating offices were located at 2996 Panorama Ridge Dr. Henderson, NV 89052. The office space was being provided by one of our Directors at no cost to the Company. On May 24, 2016, the Company executed an asset purchase agreement with Sara Lausmann, managing member owner of Oregon Analytical Services, LLC, for $972,500. The terms of the purchase required the issuance of 200,000 shares of Series C Preferred Stock, valued at $80,000, $72,500 in a short-term loan and $700,000 in a long-term note. During the year ended September 30, 2016, the Company repaid $34,916 to Sara Lausmann, Vice President Client Services. The total amount owed is $737,584 and $0 as of September, 2016 and September 30, 2015, respectively. As of September 30, 2016, $37,584 and $700,000 are included in the accompanying consolidated balance sheets as current and long-term portions of notes payable to related party, respectively. The notes carry interest at a rate of 5% per annum and had accrued interest totaling $13,521 due as of September 30, 2016. On June 1, 2016, the company executed a share purchase agreement with Anthony Smith, for the purchase of 80% of Smith Scientific Industries for $636,000. The terms of the purchase required the issuance of 300,000 shares of Series C Preferred Stock, valued at $135,000 and $336,000 in a promissory note. During the year ended September 30, 2016, the Company repaid $25,000 to Anthony Smith, our Chief Science Officer. The note carries interest at a rate of 5% per annum. There was $311,000 and $0 of principal due as of September 30, 2016 and 2015 and $5,155 and $0 of accrued interest due as of September 30, 2016 and 2015, respectively. During the year ended September 30, 2016, the Company borrowed a total of $16,200 from our Chief Science Officer to fund operations. The loans are non-interest bearing, due on demand and as such are included in current liabilities. There was $16,200 and $0 due as of September 30, 2016 and 2015, respectively.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 6 - STOCKHOLDERS' EQUITY	Series A Convertible Preferred Stock The Company designated 1,850,000 shares of Series A Convertible Preferred Stock (“Series A Preferred Stock”) with a par value of $0.0001 per share. Initially, there will be no dividends due or payable on the Series A Preferred Stock. Any future terms with respect to dividends shall be determined by the Board consistent with the Corporation’s Certificate of Incorporation. Any and all such future terms concerning dividends shall be reflected in an amendment to this Certificate, which the Board shall promptly file or cause to be filed. All shares of the Series A Preferred Stock shall rank (i) senior to the Corporation’s Common Stock and any other class or series of capital stock of the Corporation hereafter created, (ii) pari passu with any class or series of capital stock of the Corporation hereafter created and specifically ranking, by its terms, on par with the Series A Preferred Stock and (iii) junior to any class or series of capital stock of the Corporation hereafter created specifically ranking, by its terms, senior to the Series A Preferred Stock, in each case as to distribution of assets upon liquidation, dissolution or winding up of the Corporation, whether voluntary or involuntary. The Series A Preferred shall have no liquidation preference over any other class of stock. Except as otherwise required by law, holders of Series A Preferred Stock shall have no special voting rights and their consent shall not be required (except to the extent they are entitled to vote with holders of Common Stock or any other class or series of preferred stock) for the taking of any corporate action. Conversion at the Option of the Holder. From 12 months from the date of issuance, each holder of shares of Series A Preferred Stock may, at any time and from time to time, convert (an “Optional Conversion”) each of its shares of Series A Preferred Stock into fully paid and nonassessable shares of Common Stock at a rate equal to 4.9% of the Common Stock. For a period of 18 months after the Preferred is convertible, the conversion price of the Series A Preferred will be subject to adjustment to prevent dilution in the event that the Company issues additional shares at a purchase price less than the applicable conversion price. The conversion price will be subject to adjustment on a weighted basis that takes into account issuances of additional shares. At the expiration of the antidilution period, the conversion rate in Section VI (A) above shall be equal to a conversion rate equal to 4.9% on the Common Stock. For example, if on the date of expiration of the antidilution clause there are 500,000,000 shares of Common Stock issued and outstanding then each Series A Preferred Stock shall convert at a rate of 13.24 common shares for each 1 Series Preferred Share. The company has evaluated the Series A Preferred Stock in accordance with ASC 815 and has determined their conversion options were for equity and ASC 815 does not apply. The company has evaluated the Series A Preferred Stock in accordance with FASB ASC Subtopic 470-20, and has determined that there is no beneficial conversion feature that must be accounted. The Company has 1,840,000 shares of Series A Convertible Stock issued and outstanding as September 30, 2016 and 2015. Series B Convertible Preferred Stock The Company designated 5,000,000 shares of Series B Convertible Preferred Stock (“Series B Preferred Stock”) with a par value of $0.0001 per share. Initially, there will be no dividends due or payable on the Series B Preferred Stock. Any future terms with respect to dividends shall be determined by the Board consistent with the Corporation’s Certificate of Incorporation. Any and all such future terms concerning dividends shall be reflected in an amendment to this Certificate, which the Board shall promptly file or cause to be filed. All shares of the Series B Preferred Stock shall rank (i) senior to the Corporation’s Common Stock and any other class or series of capital stock of the Corporation hereafter created, (ii) pari passu with any class or series of capital stock of the Corporation hereafter created and specifically ranking, by its terms, on par with the Series B Preferred Stock and (iii) junior to any class or series of capital stock of the Corporation hereafter created specifically ranking, by its terms, senior to the Series B Preferred Stock, in each case as to distribution of assets upon liquidation, dissolution or winding up of the Corporation, whether voluntary or involuntary. The Series B Preferred shall have no liquidation preference over any other class of stock. Each holder of outstanding shares of Series B Preferred Stock shall be entitled to the number of votes equal to one hundred (100) Common Shares. Except as provided by law, or by the provisions establishing any other series of Preferred Stock, holders of Series B Preferred Stock and of any other outstanding series of Preferred Stock shall vote together with the holders of Common Stock as a single class. Each holder of shares of Series B Preferred Stock may, at any time and from time to time, convert (an “Optional Conversion”) each of its shares of Series B Preferred Stock into a 100 of fully paid and nonassessable shares of Common Stock; provided, however, that any Optional Conversion must involve the issuance of at least 100 shares of Common Stock. In the event of a reverse split the conversion ratio shall not change. However, in the event a forward split shall occur then the conversion ratio shall be modified to be increased by the same ratio as the forward split. The company has evaluated the Series B Preferred Stock in accordance with ASC 815 and has determined their conversion options were for equity and ASC 815 does not apply. The company has evaluated the Series B Preferred Stock in accordance with FASB ASC Subtopic 470-20, and has determined that there is no beneficial conversion feature that must be accounted. The Company has 5,000,000 shares of Series B Convertible Stock issued and outstanding as of September 30, 2016 and 2015. Series C Convertible Preferred Stock The Company designated 500,000 shares of Series C Convertible Preferred Stock (“Series C Preferred Stock”) with a par value of $0.0001 per share. Initially, there will be no dividends due or payable on the Series C Preferred Stock. Any future terms with respect to dividends shall be determined by the Board consistent with the Corporation’s Certificate of Incorporation. Any and all such future terms concerning dividends shall be reflected in an amendment to this Certificate, which the Board shall promptly file or cause to be filed. All shares of the Series C Preferred Stock shall rank (i) senior to the Corporation’s Common Stock and any other class or series of capital stock of the Corporation hereafter created, (ii) pari passu with any class or series of capital stock of the Corporation hereafter created and specifically ranking, by its terms, on par with the Series B Preferred Stock and (iii) junior to any class or series of capital stock of the Corporation hereafter created specifically ranking, by its terms, senior to the Series B Preferred Stock, in each case as to distribution of assets upon liquidation, dissolution or winding up of the Corporation, whether voluntary or involuntary. Each holder of outstanding shares of Series C Preferred Stock shall be entitled to the number of votes equal to five hundred (500) Common Shares. Except as provided by law, or by the provisions establishing any other series of Preferred Stock, holders of Series B Preferred Stock and of any other outstanding series of Preferred Stock shall vote together with the holders of Common Stock as a single class. Each holder of shares of Series C Preferred Stock may, at any time and from time to time, convert (an “Optional Conversion”) each of its shares of Series C Preferred Stock into a 500 of fully paid and nonassessable shares of Common Stock; provided, however, that any Optional Conversion must involve the issuance of at least 10,000 shares of Common Stock. In the event of a reverse split the conversion ratio shall not change. However, in the event a forward split shall occur then the conversion ratio shall be modified to be increased by the same ratio as the forward split. The company has evaluated the Series C Preferred Stock in accordance with ASC 815 and has determined their conversion options were for equity and ASC 815 does not apply. The company has evaluated the Series C Preferred Stock in accordance with FASB ASC Subtopic 470-20, and has determined that there is no beneficial conversion feature that must be accounted. During the year ended September 30, 2016, the Company issued 300,000 shares of Series C Preferred Stock for the acquisition of Smith Scientific Industries, Inc. and 200,000 shares of Series C Preferred Stock for the acquisition of the assets of Oregon Analytical Services. There were 500,000 and 0 shares of Series C Convertible Stock issued and outstanding as of September 30, 2016 and 2015. Series D Convertible Preferred Stock The Company designated 1,000,000 shares of Series D Convertible Preferred Stock (“Series D Preferred Stock”) with a par value of $0.0001 per share. Initially, there will be no dividends due or payable on the Series D Preferred Stock. Any future terms with respect to dividends shall be determined by the Board consistent with the Corporation’s Certificate of Incorporation. Any and all such future terms concerning dividends shall be reflected in an amendment to this Certificate, which the Board shall promptly file or cause to be filed. All shares of the Series D Preferred Stock shall rank (i) senior to the Corporation’s Common Stock and any other class or series of capital stock of the Corporation hereafter created, (ii) pari passu with any class or series of capital stock of the Corporation hereafter created and specifically ranking, by its terms, on par with the Series B Preferred Stock and (iii) junior to any class or series of capital stock of the Corporation hereafter created specifically ranking, by its terms, senior to the Series B Preferred Stock, in each case as to distribution of assets upon liquidation, dissolution or winding up of the Corporation, whether voluntary or involuntary. Each holder of outstanding shares of Series D Preferred Stock shall be entitled to the number of votes equal to two hundred fifty (250) Common Shares. Except as provided by law, or by the provisions establishing any other series of Preferred Stock, holders of Series B Preferred Stock and of any other outstanding series of Preferred Stock shall vote together with the holders of Common Stock as a single class. Each holder of shares of Series D Preferred Stock may, at any time and from time to time, convert (an “Optional Conversion”) each of its shares of Series D Preferred Stock into a 250 of fully paid and nonassessable shares of Common Stock; provided, however, that any Optional Conversion must involve the issuance of at least 50,000 shares of Common Stock. In the event of a reverse split the conversion ratio shall not change. However, in the event a forward split shall occur then the conversion ratio shall be modified to be increased by the same ratio as the forward split. The company has evaluated the Series D Preferred Stock in accordance with ASC 815 and has determined their conversion options were for equity and ASC 815 does not apply. The company has evaluated the Series C Preferred Stock in accordance with FASB ASC Subtopic 470-20, and has determined that there is no beneficial conversion feature that must be accounted. During the year ended September 30, 2016, the Company issued 48,000 shares of Series D Preferred Stock for cash proceeds of $48,000. There were 48,000 and 0 shares of Series D Convertible Stock issued and outstanding as of September 30, 2016 and 2015. Common Stock During the year ended September 30, 2015, the Company issued 6,460,001 common shares for cash proceeds of $79,500; 7,500,000 common shares for software purchases totaling $89,583; 37,043,750 common shares valued at $886,829 under the Company’s employee equity incentive plan; 12,000,000 common shares for the conversion of $150,000 of notes payable; 3,500,000 common shares valued at $60,900 for a financing commitment; 40,000,000 common shares valued at $400,000 for an acquisition and 2,000,000 common shares for services valued at $31,000. During the year ended September 30, 2016, the Company issued 6,087,500 common shares valued at $46,473 under its employee equity incentive plan; 401,032,581 common shares for the conversion of $207,367 of outstanding principal on convertible notes payable; 1,468,582 common shares for the conversion of $4,135 of convertible accrued interest and 42,827,010 common shares for services valued at $138,447. All conversions of outstanding principal and accrued interest on convertible notes payable were done so at contractual terms. There were $850,064,268 and 398,648,595 shares of common stock issued and outstanding at September 30, 2016 and 2015, respectively.

LOANS PAYABLE

LOANS PAYABLE	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 7 - LOANS PAYABLE	The Company had the following loans payable outstanding as of September 30, 2016 and September 30, 2015: September 30, 2016 September 30, 2015 On July 22, 2016, the Company entered into a Purchase and Sale of Future Receivables agreement (the “Agreement”) with 1 Global Capital, LLC (“1GC”) for $50,000. The Agreement calls for 160 daily payments of $437.50, due on business days, for total payments of $70,000. The Company recognized an original debt discount of $20,000 as interest expense. $ 49,875 $ - On May 24, 2016, the Company assumed a $27,500 Promissory note with annual interest of 5%, as part of the acquisition of Oregon Analytical Services (see note 3). The note is due on demand and requires quarterly payments. 27,500 - 77,375 - Less: current portion of loans payable 77,375 - Long-term portion of loans payable $ - $ - As of September 30, 2016 and 2015, the Company accrued interest of $638 and $0, respectively. During the periods ended September 30, 2016 and 2015, the Company recorded interest expense of $20,638 and $0, respectively.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 8 - CONVERTIBLE NOTES PAYABLE	The following table summarizes all convertible notes outstanding as of September 30, 2016: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 1 5/17/2016 5/18/2017 $ 76,650 $ (5,867 ) $ 70,783 $ 2,268 Noteholder 1 8/26/2016 8/26/2017 76,650 (6,650 ) 70,000 588 Noteholder 2 5/22/2016 5/23/2017 45,000 - 45,000 1,282 Noteholder 3 3/20/2016 3/21/2017 27,500 (12,959 ) 14,541 1,454 Noteholder 3 5/18/2016 5/19/2017 76,650 (48,510 ) 28,140 2,252 Noteholder 3 9/19/2016 5/19/2017 76,650 (47,510 ) 29,140 185 $ 379,100 $ (121,496 ) $ 257,604 $ 8,029 Noteholder 1 On May 17, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $76,650 of which $6,650 was an original issue discount resulting in cash proceeds to the Company of $70,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on May 18, 2017. The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to “reset” provisions in the event the Company subsequently issues common stock, stock warrants, stock options or convertible debt with a stock price, exercise price or conversion price lower than conversion price of these notes. If these provisions are triggered, the conversion price of the note will be reduced. The Company has determined that the conversion feature is not considered to be solely indexed to the Company’s own stock and is therefore not afforded equity treatment. In accordance with ASC 815, the Company will bifurcate the conversion feature of the note and record a derivative liability upon the note qualifying for conversion rights on November 17, 2016. The Company may prepay the note during the first six months it is outstanding. There was $76,650 of principal and $2,268 of accrued interest due at September 30, 2016. On August 26, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $76,650 of which $6,650 was an original issue discount resulting in cash proceeds to the Company of $70,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on August 26, 2017. The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to “reset” provisions in the event the Company subsequently issues common stock, stock warrants, stock options or convertible debt with a stock price, exercise price or conversion price lower than conversion price of these notes. If these provisions are triggered, the conversion price of the note will be reduced. The Company has determined that the conversion feature is not considered to be solely indexed to the Company’s own stock and is therefore not afforded equity treatment. In accordance with ASC 815, the Company will bifurcate the conversion feature of the note and record a derivative liability upon the note qualifying for conversion rights on February 26, 2016. The Company may prepay the note during the first six months it is outstanding. There was $76,650 of principal and $588 of accrued interest due at September 30, 2016. Noteholder 2 On May 23, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $45,000 resulting in cash proceeds to the Company of $45,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on May 23, 2017. The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 72% of the lowest trade price of the Company's common stock for the ten prior trading days including the date of conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to “reset” provisions in the event the Company subsequently issues common stock, stock warrants, stock options or convertible debt with a stock price, exercise price or conversion price lower than conversion price of these notes. If these provisions are triggered, the conversion price of the note will be reduced. The Company has determined that the conversion feature is not considered to be solely indexed to the Company’s own stock and is therefore not afforded equity treatment. In accordance with ASC 815, the Company will bifurcate the conversion feature of the note and record a derivative liability upon the note qualifying for conversion rights on November 23, 2016. The Company may prepay the note during the first 90 days it is outstanding for a sum of 115% of the unpaid principal and accrued interest outstanding and within the next 90 days at a rate of 130% of the unpaid principal and accrued interest outstanding. The note may not be prepaid after 180 days from issuance. There was $45,000 of principal and $1,282 of accrued interest due at September 30, 2016. Noteholder 3 On March 21, 2016, an unrelated party purchased from an existing convertible noteholder outstanding principal of $115,019. The Note is due on March 21, 2017 and carries an interest rate of 0% per annum. The Note is convertible into the Company's common stock at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to “reset” provisions in the event the Company subsequently issues common stock, stock warrants, stock options or convertible debt with a stock price, exercise price or conversion price lower than conversion price of these notes. If these provisions are triggered, the conversion price of the note will be reduced. The Company has determined that the conversion feature is not considered to be solely indexed to the Company’s own stock and is therefore not afforded equity treatment. In accordance with ASC 815, the Company bifurcated the conversion feature of the note and recorded a derivative liability upon issuance. During the year ended September 30, 2016, the Company issued a total of 338,493,893 common shares for the conversion of $115,019 of principal. There was $0 of principal and $0 of accrued interest due at September 30, 2016. On March 21, 2016 the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $27,500 of which $2,500 was an original issue discount resulting in cash proceeds to the Company of $25,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 10%, is due on March 21, 2017. The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty-five prior trading days including the date of conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to “reset” provisions in the event the Company subsequently issues common stock, stock warrants, stock options or convertible debt with a stock price, exercise price or conversion price lower than conversion price of these notes. If these provisions are triggered, the conversion price of the note will be reduced. The Company has determined that the conversion feature is not considered to be solely indexed to the Company’s own stock and is therefore not afforded equity treatment. In accordance with ASC 815, the Company bifurcated the conversion feature of the note and recorded a derivative liability upon the note qualifying for conversion rights. The Company may prepay the note during the first 180 days it is outstanding at a graduated scale of 100% of the principal amount if repaid within 30 days from issuance; 110% of the principal during the next 30 days; 120% of the principal during the next 30 days; 130% of the principal during the next 30 days; 140% of the principal during the next 30 days and 150% of the principal during the next 30 days. The note may not be prepaid after 180 days without the expressed written consent of the noteholder. There was $27,500 of principal and $1,454 of accrued interest due at September 30, 2016. On May 19, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $76,650 of which $6,650 was an original issue discount resulting in cash proceeds to the Company of $70,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on May 19, 2017. The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to “reset” provisions in the event the Company subsequently issues common stock, stock warrants, stock options or convertible debt with a stock price, exercise price or conversion price lower than conversion price of these notes. If these provisions are triggered, the conversion price of the note will be reduced. The Company has determined that the conversion feature is not considered to be solely indexed to the Company’s own stock and is therefore not afforded equity treatment. In accordance with ASC 815, the Company bifurcated the conversion feature of the note and recorded a derivative liability upon the note qualifying for conversion rights. The Company may prepay the note during the first 180 days it is outstanding at a rate of 115% of the outstanding principal amount during the first 90 days from issuance and 135% of the principal amount during the next 90 days. The note may not be prepaid without the consent of the noteholder after 180 days. There was $76,650 of principal and $2,252 of accrued interest due at September 30, 2016. On September 19, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $76,650 of which $6,650 was an original issue discount and $7,000 was paid to a third party on our behalf resulting in cash proceeds to the Company of $63,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on May 19, 2017. The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to “reset” provisions in the event the Company subsequently issues common stock, stock warrants, stock options or convertible debt with a stock price, exercise price or conversion price lower than conversion price of these notes. If these provisions are triggered, the conversion price of the note will be reduced. The Company has determined that the conversion feature is not considered to be solely indexed to the Company’s own stock and is therefore not afforded equity treatment. In accordance with ASC 815, the Company bifurcated the conversion feature of the note and recorded a derivative liability upon the note qualifying for conversion rights. The Company may prepay the note during the first 180 days it is outstanding at a rate of 115% of the outstanding principal amount during the first 90 days from issuance and 135% of the principal amount during the next 90 days. The note may not be prepaid without the consent of the noteholder after 180 days. There was $76,650 of principal and $185 of accrued interest due at September 30, 2016. Noteholder 4 On February 19, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $25,000 resulting in cash proceeds to the Company of $25,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on February 19, 2017. The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to “reset” provisions in the event the Company subsequently issues common stock, stock warrants, stock options or convertible debt with a stock price, exercise price or conversion price lower than conversion price of these notes. If these provisions are triggered, the conversion price of the note will be reduced. The Company has determined that the conversion feature is not considered to be solely indexed to the Company’s own stock and is therefore not afforded equity treatment. In accordance with ASC 815, the Company bifurcated the conversion feature of the note and recorded a derivative liability upon the note qualifying for conversion rights. During the year ended September 30, 2016 the Company issued 10,638,298 shares of common stock for the conversion of $25,000 of principal and 479,906 shares of common stock for the conversion of $1,128 of accrued interest payable. There was $0 of principal and $0 of accrued interest due at September 30, 2016. On February 19, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $25,000 of which $2,000 was an original issue discount resulting in cash proceeds to the Company of $23,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on February 19, 2017. The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to “reset” provisions in the event the Company subsequently issues common stock, stock warrants, stock options or convertible debt with a stock price, exercise price or conversion price lower than conversion price of these notes. If these provisions are triggered, the conversion price of the note will be reduced. The Company has determined that the conversion feature is not considered to be solely indexed to the Company’s own stock and is therefore not afforded equity treatment. In accordance with ASC 815, the Company bifurcated the conversion feature of the note and recorded a derivative liability upon the note qualifying for conversion rights. During the year ended September 30, 2016 the Company issued 10,204,082 shares of common stock for the conversion of $25,000 of principal. There was $0 of principal and $0 of accrued interest due at September 30, 2016. Noteholder 5 On July 23, 2015, Signal Bay, Inc. (the "Company") executed a convertible promissory note with a principal amount of $102,500 (the "Note") to St. George Investments, LLC. ("Lender"). The Note was funded on July 23, 2015 (Purchase Date). The Company may repay this note at any time. This note shall be deemed paid in full if Company pays to Lender (a) the sum of $91,250 (meaning Borrower would receive a $11,250 discount) on or before the date that is ninety (90) days from the Purchase Price Date, or (b) the sum of $97,500 (meaning Borrower would receive a $5,000 discount) on any date after the date that is ninety (90) days from the Purchase Price Date but on or before the date that is one hundred thirty-five (135) days from the Purchase Price Date (the "Prepayment Opportunity Date"). If Borrower does not repay the entire Outstanding Balance of this Note on or before the Prepayment Opportunity Date, it shall receive no prepayment discount and must pay the entire Outstanding Balance of this Note in full on or before the Maturity Date. Lender has the right at any time following an Event of Default, at its election, to convert (each instance of conversion is referred to herein as a "Conversion") all or any part of the Outstanding Balance into shares ("Conversion Shares") of fully paid and non-assessable common stock, $0.0001 par value per share ("Common Stock"), of Borrower as per the following conversion formula: the number of Conversion Shares equals the amount being converted (the "Conversion Amount") divided by the Conversion Price. The conversion price (the "Conversion Price") for each Conversion (as defined below) shall be equal to the product of 70% (the "Conversion Factor") multiplied by the average of the three (3) lowest Closing Bid Prices in the twenty (20) Trading Days immediately preceding the applicable Conversion. On March 31, 2016, Tangiers Global LLC Purchased $115,019 of the note from St. George Investments, resulting in a balance of $25,071 owing to St. George Investments. During the year ended September 30, 2016, principal and interest of $85,348 and $3,008, respectively, was converted into 162,246,500 shares of common stock. There was $0 of principal and $0 of accrued interest due as of September 30, 2016.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 9 - DERIVATIVE LIABILITIES	As of September 30, 2016 and 2015 the Company had a $775,246 and $200,460 derivative liability balance on the balance sheets and recorded a loss from derivative liability fair value adjustments of $1,434,540 and $120,460 during the years ended September 30, 2016 and 2015, respectively. The derivative liability activity comes from convertible notes payable as follows: As discussed in Note 7 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $200,460 which was recorded as a derivative liability on the balance sheet. During the year ended September 30, 2016, the noteholder elected to assign $115,019 of principal to an unrelated party and converted all of the remaining outstanding principal and accrued interest to common stock. At September 30, 2016, the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $0 and recorded a $26,730 gain from change in fair value of derivatives and a write off of derivative liability due to conversion of $58,711 for the year ended September 30, 2016. The fair value of the embedded derivatives for the notes was determined using the Black-Scholes option pricing model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 289%, (3) risk-free interest rate of .23%, (4) expected life of 0.24 of a year, and (5) estimated fair value of the Company’s common stock of $0.0013 per share. As discussed in Note 7 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $48,841 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $25,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $23,841 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 2016, the noteholder elected to convert all outstanding principal and accrued interest to common stock. At September 30, 2016 the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $0 and recorded a $115,343 loss from change in fair value of derivatives and a write off of derivative liability due to conversion of $164,184 for the year ended September 30, 2016. The fair value of the embedded derivatives for the notes was determined using the Black-Scholes option pricing model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 272%, (3) risk-free interest rate of .49%, (4) expected life of 0.43 of a year, and (5) estimated fair value of the Company’s common stock of $0.0172 per share. As discussed in Note 7 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $88,643 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $25,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $88,643 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 2016, the noteholder elected to convert all outstanding principal and accrued interest to common stock. At September 30, 2016 the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $0 and recorded a $0 loss from change in fair value of derivatives and a write off of derivative liability due to conversion of $88,643 for the year ended September 30, 2016. The fair value of the embedded derivatives for the notes was determined using the Black-Scholes option pricing model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 273%, (3) risk-free interest rate of .48%, (4) expected life of 0.42 of a year, and (5) estimated fair value of the Company’s common stock of $0.0103 per share. As discussed in Note 7 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $115,019 which was transferred from the existing convertible noteholder. Due to changes in certain features of the note, the Company recorded an additional derivative liability of $38,767 which was recorded as a loss on the fair value measurement resulting in a total derivative liability of $153,786. During the year ended September 30, 2016, the noteholder elected to convert all outstanding principal and accrued interest to common stock. At September 30, 2016 the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $0 and recorded a $609,430 loss from change in fair value of derivatives and a write off of derivative liability due to conversion of $763,216 for the year ended September 30, 2016. The fair value of the embedded derivatives for the notes was determined using the Black-Scholes option pricing model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 294%, (3) risk-free interest rate of .47%, (4) expected life of 0.56 of a year, and (5) estimated fair value of the Company’s common stock of $0.0089 per share. As discussed in Note 7 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $36,769 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $25,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $11,769 being recognized as a loss on derivative fair value measurement. At September 30, 2016 the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $123,590 and recorded a $86,821 loss from change in fair value of derivatives for the year ended September 30, 2016. The fair value of the embedded derivatives for the notes was determined using the Black-Scholes option pricing model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 284%, (3) risk-free interest rate of .45%, (4) expected life of 0.47 of a year, and (5) estimated fair value of the Company’s common stock of $0.0174 per share. As discussed in Note 7 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $166,260 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $70,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $96,260 being recognized as a loss on derivative fair value measurement. At September 30, 2016 the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $325,828 and recorded a $159,568 loss from change in fair value of derivatives for the year ended September 30, 2016. The fair value of the embedded derivatives for the notes was determined using the Black-Scholes option pricing model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 316%, (3) risk-free interest rate of .45%, (4) expected life of 0.63 of a year, and (5) estimated fair value of the Company’s common stock of $0.0174 per share. As discussed in Note 7 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $255,582 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $70,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $185,582 being recognized as a loss on derivative fair value measurement. At September 30, 2016 the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $325,828 and recorded a $70,246 loss from change in fair value of derivatives for the year ended September 30, 2016. The fair value of the embedded derivatives for the notes was determined using the Black-Scholes option pricing model based on the following assumptions: (1) dividend yield of 0%, (2) expected volatility of 316%, (3) risk-free interest rate of .45%, (4) expected life of 0.63 of a year, and (5) estimated fair value of the Company’s common stock of $0.0174 per share. The following table summarizes the derivative liabilities included in the balance sheet at September 30, 2015: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2014 $ - Initial measurement of derivative liabilities 126,987 Change in fair market value 73,473 Write off due to conversion - Balance, September 30, 2015 $ 200,460 The following table summarizes the derivative liabilities included in the balance sheet at September 30, 2016: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2015 $ 200,460 Initial measurement of derivative liabilities 634,862 Change in fair market value 1,014,678 Write off due to conversion (1,074,754 ) Balance, September 30, 2016 $ 775,246 The following table summarizes the loss on derivative liability included in the income statement for the financial years ended September 30, 2016 and 2015, respectively. September 30, 2016 2015 Day one loss due to derivatives on convertible debt $ 419,862 $ 24,487 Change in fair value of derivatives 1,014,678 95,973 Total derivative expense $ 1,434,540 $ 120,460

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 10 - INCOME TAXES	We did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. When it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward period. The Company has not taken a tax position that, if challenged, would have a material effect on the financial statements for the years ended September 30, 2016 and 2015 applicable under FASB ASC 740. We did not recognize any adjustment to the liability for uncertain tax position and therefore did not record any adjustment to the beginning balance of accumulated deficit on the balance sheet. All tax returns for the Company remain open. The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes. The sources and tax effects of the differences for the periods presented are as follows: Income tax provision at the federal statutory rate 35 % Effect on operating losses (35 %) - Net deferred tax assets consisted of the following: September 30, 2016 September 30, 2015 Net operating loss carry forward $ 728,834 $ 527,441 Valuation allowance (728,834 ) (527,441 ) Net deferred tax asset $ - $ - A reconciliation of income taxes computed at the statutory rate is as follows: September 30, 2016 September 30, 2015 Computed federal income tax expense at statutory rate of 35% $ (893,232 ) $ (527,411 ) Depreciation and amortization 31,309 - Common stock issued for services 48,456 - Common stock issued under employee incentive plan 16,266 - Stock option expense 2,756 - Amortization of debt discounts 73,033 - Default penalties on convertible notes payable 17,930 - Change in derivative liability 502,089 - Change in valuation allowance 201,393 527,441 Income tax expense $ - $ -

INDUSTRY SEGMENTS

INDUSTRY SEGMENTS	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 11 - INDUSTRY SEGMENTS	This summary reflects the Company's current segments, as described below. Corporate The parent Company provides overall management and corporate reporting functions for the entire organization. Consulting The Company provides advisory, licensing and compliance services to the cannabis industry under its brand Signal Bay Research. Consulting clients are located in states that have state managed medical and/or recreational programs. Signal Bay Research assists these companies with license applications, business planning, state compliance and ongoing operational support. Testing Services The Company provides analytical testing services to the cannabis industry under the EVIO Labs brand. As of September 30, 2016, EVIO Labs has three operating labs, CR Labs, Inc. d/b/a EVIO Labs, Bend, EVIO Labs Eugene d/b/a Oregon Analytical Services and Smith Scientific Industries d/b/a Kenevir Research. EVIO Labs clients are located in Oregon and consist of growers, processors and dispensaries. Operating under the rules of the Oregon Health Authority, EVIO Labs certifies products have been tested and are free from pesticides and other containments before resale to patients and consumer in the State of Oregon. Year ended September 30, 2016 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 255,282 $ 305,679 $ 560,961 Segment loss from operations (300,814 ) (252,512 ) (239,222 ) (792,548 ) Total assets 47,911 113,873 2,024,212 2,185,996 Capital expenditures - - (11,699 ) (11,699 ) Depreciation and amortization - 23,688 65,766 89,454 Year ended September 30, 2015 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 122,364 $ 2,835 $ 125,199 Segment loss from operations - (1,282,921 ) (14,416 ) (1,297,337 ) Total assets - 678,234 50,489 728,723 Capital expenditures - 5,694 - 5,694 Depreciation and amortization - 16,601 409 17,010

CONCENTRATIONS OF RISK

CONCENTRATIONS OF RISK	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 12 - CONCENTRATIONS OF RISK	The Company had revenues of $560,961 and $125,199 for the years ended September 30, 2016 and 2015, respectively. The Company had two customers that represented 93% of revenue for year ended September 30, 2015. The Company did not have any customer that represented greater than 10% of revenues during the year ended September 30, 2016.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 13 - STOCK OPTIONS AND WARRANTS	The following table summarizes all stock option and warrant activity for the year ended September 30, 2016 and 2015: Shares Weighted- Average Exercise Price Per Share Outstanding, September 30, 2015 - $ - Granted 31,500,000 0.004 Exercised - - Forfeited - - Expired - - Outstanding, September 30, 2016 31,500,000 $ 0.004 The following table discloses information regarding outstanding and exercisable options and warrants at September 30, 2016: Outstanding Exercisable Exercise Prices Number of Option Shares Weighted Average Exercise Price Weighted Average Remaining Life (Years) Number of Option Shares Weighted Average Exercise Price $ 0.004 31,500,000 $ 0.004 4.88 - $ 0.004 31,500,000 $ 0.004 4.88 - $ 0.004 In determining the compensation cost of the stock options granted, the fair value of each option grant has been estimated on the date of grant using the Black-Scholes option pricing model. The assumptions used in these calculations are summarized as follows: September 30, 2016 Expected term of options granted 5 years Expected volatility 409 % Risk-free interest rate 1.14 % Expected dividend yield 0 %

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2016
Notes to Financial Statements
NOTE 14 - SUBSEQUENT EVENTS	On various dates from October 1, 2016 through February 8, 2017, the Company issued 9,269,900 shares of common stock for services valued at $166,273; 968,750 common shares valued at $25,381 to its employees under the employee equity incentive program; 41,851,494 common shares for the conversion of $302,450 of principal on convertible notes and 2,425,603 common shares for the conversion of $14,006 of accrued interest. All conversions of convertible note principal and accrued interest were done at contractual rates. The Company issued 114,500 shares of Series D Preferred Stock for cash proceeds of $114,500. On October 19, 2016, the Company issued a total of 4,500,000 incentive stock options to its employees under the employee equity incentive program. The options vest 50% upon the one year anniversary with the remaining 50% upon the two year anniversary, carry an exercise price of $0.013 per share and expire on October 19, 2021. On October 19, 2016, the Company entered into a Membership Interest Purchase Agreement to purchase 100% of the ownership of Greenhaus Analytical Labs, LLC. for 460,000 shares of Series “D” preferred stock and a $340,000 promissory note. In conjunction with the acquisition, the Company entered into an employment agreement with Greenhaus founder Henry Grimmett. The term of the agreement is for 15 months at a rate of $4,000 per month. Mr. Henry Grimmett was also appointed to the Company’s Board of Directors. The Company also executed a $240,000 promissory note guaranteeing repayment of loan to company from Mr. Grimmett. On October 26, 2016, the Company entered in to an Asset Purchase Agreement with Green Style Consulting, LLC. Effective, November 1, 2016, the company owned all assets of Green Style Consulting, LLC d/b/a Green Style Analytics, including 1,300 client names, analytical testing equipment, brands/websites, and the vanity toll-free number 844-420-TEST for 210,000 shares of Series “D” preferred stock, $20,000 cash down payment and a $50,000 promissory note. On December 21, 2016, the Company received a conversion request from the Series A Convertible Preferred Shareholder. The shareholder converted 100% of the 1,840,000 Series A Preferred Shares in exchange for 43,875,285 common shares. Upon conversion of the Series A Convertible Shares, the Board of Directors voted to retire the Series A Preferred Stock.

SUMMARY OF SIGNIFICANT ACCOUN21

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2016
Summary Of Significant Accounting Policies Policies
Basis of Presentation	A summary of significant accounting policies of Signal Bay, Inc. (the “Company”) is presented to assist in understanding the Company’s financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity.
Principles of Consolidation	The Company prepares its financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly and partially owned subsidiaries, all of which have a fiscal year end of September 30. All intercompany accounts, balances and transactions have been eliminated in the consolidation. The Company consolidates its subsidiaries in accordance with ASC 810, and specifically ASC 810-10-15-8 which states, the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, or over 50% of the outstanding voting shares of another entity is a condition pointing toward consolidation."
Cash and Cash Equivalents	For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with original maturity of three months or less to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2016 or 2015.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts receivable are recorded at their original invoice amounts. We regularly review collectability and establish an allowance for uncollectible amounts as necessary. Management has determined that a reserve for uncollectible amounts was not required in the periods presented.
Goodwill and Other Intangible Assets	Goodwill and indefinite-lived intangible assets are not amortized, but are evaluated for impairment annually or more often if indicators of a potential impairment are present. Our annual impairment tests are conducted at the beginning of the fourth quarter. We use a two-step process to quantitatively evaluate goodwill for impairment. In the first step, we compare the fair value of each reporting unit with the carrying amount of the reporting unit, including goodwill. If the estimated fair value of the reporting unit is less than the carrying amount of the reporting unit, we complete a second step to determine the amount of the goodwill impairment that we should record. In the second step, we determine an implied fair value of the reporting unit's goodwill by allocating the reporting unit's fair value to all of its assets and liabilities other than goodwill (including any unrecognized intangible assets). We compare the resulting implied fair value of the goodwill to the carrying amount and record an impairment charge for the difference. We test individual indefinite-lived intangible assets by comparing the estimated fair value with the book values of each asset. The Company recognizes an acquired intangible apart from goodwill whenever the intangible arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized on a straight-line basis over their estimated useful lives unless the estimated useful life is determined to be indefinite.
Business Combinations	We have adopted the amendment to ASC 805 for the accounting for business acquisitions both during the period of the acquisition and in subsequent periods. Among the more significant changes in the accounting for acquisitions are the following: · Contingent consideration is recorded at fair value as an element of purchase price with subsequent adjustments recognized in operations. · Subsequent decreases in valuation allowances on acquired deferred tax assets are recognized in operations after the measurement period. · Upon gaining control of an entity in which an equity method or cost basis investment was held, the carrying value of that investment is adjusted to fair value with the related gain or loss recorded in earnings.
Reclassification	Certain amounts in the 2015 financial statements have been reclassified to conform to the 2016 financial presentation. These reclassifications have no impact on net loss.
Use of Estimates	The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions may have a material impact on the financial condition and results of operations of the Company during the period in which such changes occurred. Actual results could differ from those estimates. The Company’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.
Revenue Recognition	It is the Company’s policy that revenues and gains will be recognized in accordance with ASC Topic 605-10-25, “Revenue Recognition.” Under ASC Topic 605-10-25, revenue earning activities are recognized upon the sale and delivery of its products and services. The Company generates revenue from consulting services provided to clients in the cannabis industry as well as testing of cannabis and cannabis derived oils for both medicinal and recreational consumption. The Company accepts orders for testing services which are generally completed within a week of receiving the order. Revenue is recognized from testing services upon delivery of the testing results to the client. Consulting engagements vary in length and scope but generally include reviewing regulatory filings, business plans and providing financial models to partners within the same industry. Revenue is recognized from consulting services upon completion of deliverables as outlined in the consulting agreement. The Company generated revenues of $560,961 and $125,199 during the years ended September 30, 2016 and 2015.
Cost of Revenue Recognition	The Company recognizes all costs incurred that are directly related to revenue generating activities as a cost of revenue. These costs include salaries and payroll taxes associated with lab employees, rent and utilities on lab facilities, depreciation of lab equipment and outsourced professional services utilized for consulting engagements. Cost of revenues totaled $501,888 and $92,292 during the years ended September 30, 2016 and 2015, respectively.
Stock-Based Compensation	The Company applies Topic 718 “Share-Based Payments” (“Topic 718”) to share-based compensation, which requires the measurement of the cost of services received in exchange for an award of an equity instrument based on the grant-date fair value of the award. Compensation cost is recognized when the event occurs. The Black-Scholes option-pricing model is used to estimate the fair value of options granted. The Company accounts for equity-based transactions with non-employees under the provisions of ASC Topic No. 505-50, “Equity-Based Payments to Non-Employees” (“Topic No. 505-50”). Topic No. 505-50 establishes that equity-based payment transactions with non-employees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable.
Income Taxes	The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740-10, “Accounting for Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year; and, (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if, based on the weight of available positive and negative evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. ASC 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition of a tax position taken or expected to be taken on a tax return. Under ASC 740-10, a tax benefit from an uncertain tax position taken or expected to be taken may be recognized only if it is “more likely than not” that the position is sustainable upon examination, based on its technical merits. The tax benefit of a qualifying position under ASC 740-10 would equal the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all the relevant information. A liability (including interest and penalties, if applicable) is established to the extent a current benefit has been recognized on a tax return for matters that are considered contingent upon the outcome of an uncertain tax position. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable.
Property and Equipment	Property and equipment are carried at cost. Expenditures for maintenance and repairs are expensed in the period incurred. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets and the modified accelerated cost recovery system for federal income tax purposes. The estimated useful lives of depreciable assets are: Estimated Useful Lives Laboratory and Computer Equipment 5 years Furniture and Fixtures 7 years Software 3 years Domains 15 years
Impairment of Long-Lived Assets	The Company evaluates, on a periodic basis, long-lived assets to be held and used for impairment in accordance with the reporting requirements of ASC 360-10. The evaluation is based on certain impairment indicators, such as the nature of the assets, the future economic benefit of the assets, any historical or future profitability measurements, as well as other external market conditions or factors that may be present. If these impairment indicators are present or other factors exist that indicate that the carrying amount of the asset may not be recoverable, then an estimate of the undiscounted value of expected future operating cash flows is used to determine whether the asset is recoverable and the amount of any impairment is measured as the difference between the carrying amount of the asset and its estimated fair value. The fair value is estimated using valuation techniques such as market prices for similar assets or discounted future operating cash flows.
Financial Instruments	Level 1 - Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 - Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 - Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company's financial instruments consist principally of cash, accounts payable, and accrued liabilities. Pursuant to ASC 820 and 825, the fair value of cash is determined based on "Level 1" inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table sets forth by level with the fair value hierarchy the Company's financial assets and liabilities measured at fair value on September 30, 2015: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 200,460 $ 200,460 The following table sets forth by level with the fair value hierarchy the Company's financial assets and liabilities measured at fair value on September 30, 2016: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 775,246 $ 775,246
Basic Earning (Loss) Per Share	The Company computes net income (loss) per share in accordance with Accounting Standards Codification (“ASC”) 260, " Earnings per Share
Recently Issued Accounting Pronouncements	In April 7, 2015 the FASB issued Accounting Standards Update “ASU” 2015-03 on “Interest — Imputation of Interest (Subtopic 835-30)” To simplify presentation of debt issuance costs, the amendments in this Update would require that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of debt liability, consistent with debt discounts or premiums. The recognition and measurement guidance for debt issuance costs would not be affected by the amendments in this Update. This ASU 2015-3 is effective for annual periods ending after December 15, 2015, and interim periods and annual periods thereafter. We reviewed the provisions of this ASU and determined there was an impact on our consolidated financial position and results of operations. In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, "Revenue from Contracts with Customers," ("ASU 2014-09"). ASU 2014-09 supersedes the revenue recognition requirements in ASC 605 - Revenue Recognition ("ASC 605") and most industry-specific guidance throughout ASC 605. The standard requires that an entity recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. ASU 2014-09 is effective on December 15, 2017 and should be applied retrospectively to each prior reporting period presented or retrospectively with the cumulative effect of initially applying ASU 2014-09 recognized at the date of initial application. The Company is currently evaluating the impact of the adoption of ASU 2014-09 on its consolidated financial position and results of operations. In July 2015, the FASB issued ASU No. 2015-11, "Inventory (Topic 330): Simplifying the Measurement of Inventory," ("ASU 2015-11"). ASU 2015-11 amends the existing guidance to require that inventory should be measured at the lower of cost and net realizable value. Net realizable value is the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. Subsequent measurement is unchanged for inventory measured using last-in, first-out or the retail inventory method. ASU 2015- 11 is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. The Company is currently evaluating the effects of ASU 2015-11 on its consolidated financial position or results of operations. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)" ("ASU 2016-02"). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. The ASU will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating ASU 2016-02 and its impact on its consolidated financial position or results of operations. In March 2016, the FASB issued ASU No. 2016-08, "Revenue from Contracts with Customers - Principal versus Agent Considerations." This Update provides clarifying guidance regarding the application of ASU No. 2014-09 - Revenue From Contracts with Customers when another party, along with the reporting entity, is involved in providing a good or a service to a customer. In these circumstances, an entity is required to determine whether the nature of its promise is to provide that good or service to the customer (that is, the entity is a principal) or to arrange for the good or service to be provided to the customer by the other party (that is, the entity is an agent). The amendments in the Update clarify the implementation guidance on principal versus agent considerations. The Update is effective, along with ASU 2014-09, for annual and interim periods beginning after December 15, 2017. The adoption of ASU 2016- 08 is not expected to have a material impact on our consolidated financial position or results of operations. In March 2016, the FASB issued ASU No. 2016-09, "Compensation - Stock Compensation (Topic 718)" ("ASU 2016- 09"). ASU 2016-09 requires an entity to simplify several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, with early adoption permitted. The Company is currently evaluating ASU 2016-09 and its impact on its consolidated financial position or results from operations. In April 2016, the FASB issued ASU 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing" ("ASU 2016-1O"). The amendments in this update clarify the following two aspects to Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. The entity first identifies the promised goods or services in the contract and reduce the cost and complexity. An entity evaluates whether promised goods and services are distinct. Topic 606 includes implementation guidance on determining whether an entity's promise to grant a license provides a customer with either a right to use the entity's intellectual property (which is satisfied at a point in time) or a right to access the entity's intellectual property (which is satisfied over time). The Company is currently evaluating ASU 2016-10 and its impact on its consolidated financial statements or disclosures. Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our financial statements upon adoption.
Non-Controlling Interest	The Company reports the non-controlling interest in its majority owned subsidiaries in the consolidated balance sheets within the stockholders’ deficit section, separately from the Company’s stockholders’ deficit. Non-controlling interest represents the non-controlling interest holders’ proportionate share of the equity of the Company’s majority-owned subsidiaries. Non-controlling interest is adjusted for the non-controlling interest holders’ proportionate share of the earnings or losses and other comprehensive income (loss) and the non-controlling interest continues to be attributed its share of losses even if that attribution results in a deficit non-controlling interest balance.
Derivative Financial Instruments	Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments and measurement of their fair value for accounting purposes. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt under ASC 470, the Company will continue its evaluation process of these instruments as derivative financial instruments under ASC 815. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives.
Related Parties	The registrant follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the Related parties include (a) affiliates of the registrant; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the registrant; (e) management of the registrant; (f) other parties with which the registrant may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

SUMMARY OF SIGNIFICANT ACCOUN22

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2016
Summary Of Significant Accounting Policies Tables
Estimated useful lives of depreciable assets	The estimated useful lives of depreciable assets are: Estimated Useful Lives Laboratory and Computer Equipment 5 years Furniture and Fixtures 7 years Software 3 years Domains 15 years
Financial assets and liabilities measured at fair value	The following table sets forth by level with the fair value hierarchy the Company's financial assets and liabilities measured at fair value on September 30, 2015: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 200,460 $ 200,460 The following table sets forth by level with the fair value hierarchy the Company's financial assets and liabilities measured at fair value on September 30, 2016: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 775,246 $ 775,246

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Sep. 30, 2016
Summary of the Company's operations	Adjustments were made to eliminate any inter-company transactions in the periods presented. SIGNAL BAY, INC. UNAUDITED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS Year ended September 30, Revenues 2016 2015 Testing services $ 616,874 $ 348,195 Consulting services 255,282 123,642 Total revenue 872,156 471,837 Cost of revenue 592,131 372,154 Gross profit 280,025 99,683 Operating expenses Selling, general and administrative 834,669 1,357,288 Depreciation and amortization 64,683 24,549 Total operating expenses 899,352 1,381,837 Loss from operations (619,327 ) (1,282,154 ) Other expense Interest expense 310,261 38,587 Loss on disposal of asset 720 - Loss on change in fair market value of derivative liabilities 1,434,540 120,460 Total other expense 1,745,521 159,047 Net loss $ (2,364,848 ) $ (1,441,201 )
Schedule of future amortization associated with the intangible assets acquired	The future amortization associated with the intangible assets acquired in the above mentioned acquisitions is as follows: For the years ended September 30, Amortization 2017 $ 88,174 2018 88,174 2019 88,174 2020 88,174 2021 45,999 Thereafter - Total $ 398,695
CR Labs, Inc. [Member]
Fair values of the assets acquired and liabilities	The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED CASH $ 2,970 ACCOUNT RECEIVABLE 3,550 PROPERTY PLANT AND EQUIPMENT 43,360 CUSTOMER LIST 67,428 GOODWILL 446,743 TOTAL ASSETS ACQUIRED 564,051 LIABILITIES ASSUMED ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (36,421 ) NOTES PAYABLE (27,630 ) TOTAL LIABILITIES ASSUMED (64,051 ) NONCONTROLLING INTEREST (100,000 ) NET ASSETS ACQUIRED FROM CR LABS ACQUISITION $ 400,000
Oregon Analytical Services, LLC [Member]
Fair values of the assets acquired and liabilities	The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED PROPERTY PLANT AND EQUIPMENT $ 123,143 CUSTOMER LIST 227,595 GOODWILL 529,262 TOTAL ASSETS ACQUIRED 880,000 LIABILITIES ASSUMED NOTES PAYABLE (27,500 ) TOTAL LIABILITIES ASSUMED (27,500 ) NET ASSETS ACQUIRED FROM OAS ACQUISITION $ 852,500
Smith Scientific Industries, Inc. [Member]
Fair values of the assets acquired and liabilities	The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED CASH $ 9,055 PROPERTY PLANT AND EQUIPMENT 11,076 CUSTOMER LIST 145,847 GOODWILL 439,402 TOTAL ASSETS ACQUIRED 605,380 LIABILITIES ASSUMED ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (430 ) NOTES PAYABLE (16,200 ) TOTAL LIABILITIES ASSUMED (16,630 ) NONCONTROLLING INTEREST (117,750 ) NET ASSETS ACQUIRED FROM SMITH SCIENTIFIC ACQUISITION $ 471,000

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	12 Months Ended
	Sep. 30, 2016
Loans Payable Tables
Schedule of loans payable outstanding	The Company had the following loans payable outstanding as of September 30, 2016 and September 30, 2015: September 30, 2016 September 30, 2015 On July 22, 2016, the Company entered into a Purchase and Sale of Future Receivables agreement (the “Agreement”) with 1 Global Capital, LLC (“1GC”) for $50,000. The Agreement calls for 160 daily payments of $437.50, due on business days, for total payments of $70,000. The Company recognized an original debt discount of $20,000 as interest expense. $ 49,875 $ - On May 24, 2016, the Company assumed a $27,500 Promissory note with annual interest of 5%, as part of the acquisition of Oregon Analytical Services (see note 3). The note is due on demand and requires quarterly payments. 27,500 - 77,375 - Less: current portion of loans payable 77,375 - Long-term portion of loans payable $ - $ -

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
	Sep. 30, 2016
Convertible Notes Payable Tables
Schedule of convertible notes payable outstanding	The following table summarizes all convertible notes outstanding as of September 30, 2016: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 1 5/17/2016 5/18/2017 $ 76,650 $ (5,867 ) $ 70,783 $ 2,268 Noteholder 1 8/26/2016 8/26/2017 76,650 (6,650 ) 70,000 588 Noteholder 2 5/22/2016 5/23/2017 45,000 - 45,000 1,282 Noteholder 3 3/20/2016 3/21/2017 27,500 (12,959 ) 14,541 1,454 Noteholder 3 5/18/2016 5/19/2017 76,650 (48,510 ) 28,140 2,252 Noteholder 3 9/19/2016 5/19/2017 76,650 (47,510 ) 29,140 185 $ 379,100 $ (121,496 ) $ 257,604 $ 8,029

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Sep. 30, 2016
Derivative Liability Tables
Summarizes the derivative liabilities	The following table summarizes the derivative liabilities included in the balance sheet at September 30, 2015: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2014 $ - Initial measurement of derivative liabilities 126,987 Change in fair market value 73,473 Write off due to conversion - Balance, September 30, 2015 $ 200,460 The following table summarizes the derivative liabilities included in the balance sheet at September 30, 2016: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2015 $ 200,460 Initial measurement of derivative liabilities 634,862 Change in fair market value 1,014,678 Write off due to conversion (1,074,754 ) Balance, September 30, 2016 $ 775,246
Summarizes the loss on derivative liability	The following table summarizes the loss on derivative liability included in the income statement for the financial years ended September 30, 2016 and 2015, respectively. September 30, 2016 2015 Day one loss due to derivatives on convertible debt $ 419,862 $ 24,487 Change in fair value of derivatives 1,014,678 95,973 Total derivative expense $ 1,434,540 $ 120,460

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2016
Income Taxes Tables
Schedule of Effective Income Tax Rate Reconciliation	The sources and tax effects of the differences for the periods presented are as follows: Income tax provision at the federal statutory rate 35 % Effect on operating losses (35 %) -
Schedule of Deferred Tax Assets and Liabilities	Net deferred tax assets consisted of the following: September 30, 2016 September 30, 2015 Net operating loss carry forward $ 728,834 $ 527,441 Valuation allowance (728,834 ) (527,441 ) Net deferred tax asset $ - $ -
Schedule of Components of Income Tax Expense	A reconciliation of income taxes computed at the statutory rate is as follows: September 30, 2016 September 30, 2015 Computed federal income tax expense at statutory rate of 35% $ (893,232 ) $ (527,411 ) Depreciation and amortization 31,309 - Common stock issued for services 48,456 - Common stock issued under employee incentive plan 16,266 - Stock option expense 2,756 - Amortization of debt discounts 73,033 - Default penalties on convertible notes payable 17,930 - Change in derivative liability 502,089 - Change in valuation allowance 201,393 527,441 Income tax expense $ - $ -

INDUSTRY SEGMENTS (Tables)

INDUSTRY SEGMENTS (Tables)	12 Months Ended
	Sep. 30, 2016
Industry Segments Tables
Resale to patients and consumer	The Company provides analytical testing services to the cannabis industry under the EVIO Labs brand. As of September 30, 2016, EVIO Labs has three operating labs, CR Labs, Inc. d/b/a EVIO Labs, Bend, EVIO Labs Eugene d/b/a Oregon Analytical Services and Smith Scientific Industries d/b/a Kenevir Research. EVIO Labs clients are located in Oregon and consist of growers, processors and dispensaries. Operating under the rules of the Oregon Health Authority, EVIO Labs certifies products have been tested and are free from pesticides and other containments before resale to patients and consumer in the State of Oregon. Year ended September 30, 2016 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 255,282 $ 305,679 $ 560,961 Segment loss from operations (300,814 ) (252,512 ) (239,222 ) (792,548 ) Total assets 47,911 113,873 2,024,212 2,185,996 Capital expenditures - - (11,699 ) (11,699 ) Depreciation and amortization - 23,688 65,766 89,454 Year ended September 30, 2015 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 122,364 $ 2,835 $ 125,199 Segment loss from operations - (1,282,921 ) (14,416 ) (1,297,337 ) Total assets - 678,234 50,489 728,723 Capital expenditures - 5,694 - 5,694 Depreciation and amortization - 16,601 409 17,010

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Sep. 30, 2016
Stock Options And Warrants Tables
Summarizes stock option and warrant activity	The following table summarizes all stock option and warrant activity for the year ended September 30, 2016 and 2015: Shares Weighted- Average Exercise Price Per Share Outstanding, September 30, 2015 - $ - Granted 31,500,000 0.004 Exercised - - Forfeited - - Expired - - Outstanding, September 30, 2016 31,500,000 $ 0.004
Schdule of outstanding and exercisable options and warrants	The following table discloses information regarding outstanding and exercisable options and warrants at September 30, 2016: Outstanding Exercisable Exercise Prices Number of Option Shares Weighted Average Exercise Price Weighted Average Remaining Life (Years) Number of Option Shares Weighted Average Exercise Price $ 0.004 31,500,000 $ 0.004 4.88 - $ 0.004 31,500,000 $ 0.004 4.88 - $ 0.004
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	In determining the compensation cost of the stock options granted, the fair value of each option grant has been estimated on the date of grant using the Black-Scholes option pricing model. The assumptions used in these calculations are summarized as follows: September 30, 2016 Expected term of options granted 5 years Expected volatility 409 % Risk-free interest rate 1.14 % Expected dividend yield 0 %

NATURE OF ACTIVITIES AND CONT30

NATURE OF ACTIVITIES AND CONTINUANCE OF BUSINESS (Details Narrative) - shares	Sep. 30, 2016	Sep. 30, 2015	Sep. 17, 2015	Sep. 30, 2014
Purchased shares	28,811,933
Common Stock | Mr. Waldrop and Ms. Glauser [Member]
Issuance of shares	254,188,067
Individually owed shares	127,500,000
Series B Preferred Stock | Mr. Waldrop and Ms. Glauser [Member]
Issuance of shares	5,000,000
Individually owed shares	2,500,000
Common Stock
Issuance of shares	850,064,268	398,648,595		290,144,844
CR Labs [Member] | Common Stock
Issuance of shares			40,000,000
Exchange shares			80.00%

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Sep. 30, 2016
Laboratory and Computer Equipment [Member]
Estimated useful life	5 years
Furniture and Fixtures [Member]
Estimated useful life	7 years
Software [Member]
Estimated useful life	3 years
Domains [Member]
Estimated useful life	15 years

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Liabilities
Derivative financial instruments	$ 775,246	$ 200,460
Fair Value, Inputs, Level 1 [Member]
Liabilities
Derivative financial instruments
Fair Value, Inputs, Level 2 [Member]
Liabilities
Derivative financial instruments
Fair Value, Inputs, Level 3 [Member]
Liabilities
Derivative financial instruments	$ 775,246	$ 200,460

SUMMARY OF SIGNIFICANT ACCOUN33

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Summary Of Significant Accounting Policies Details Narrative
Cash Equivalents
Revenues	560,961	125,199
Cost of revenues	$ 501,888	$ 92,292

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
ASSETS ACQUIRED:
CASH
GOODWILL	1,415,408	$ 446,743
CR Labs, Inc. [Member]
ASSETS ACQUIRED:
CASH	2,970
ACCOUNT RECEIVABLE	3,550
PROPERTY PLANT AND EQUIPMENT	43,360
CUSTOMER LIST	67,428
GOODWILL	446,743
TOTAL ASSETS ACQUIRED	564,051
LESS LIABILITIES ASSUMED
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	(36,421)
NOTES PAYABLE	(27,630)
TOTAL LIABILITIES ASSUMED	(64,051)
LESS NONCONTROLLING INTEREST	(100,000)
NET ASSETS ACQUIRED FROM ACQUISITIONS	400,000
Oregon Analytical Services, LLC [Member]
ASSETS ACQUIRED:
PROPERTY PLANT AND EQUIPMENT	123,143
CUSTOMER LIST	227,595
GOODWILL	529,262
TOTAL ASSETS ACQUIRED	880,000
LESS LIABILITIES ASSUMED
NOTES PAYABLE	(27,500)
TOTAL LIABILITIES ASSUMED	(27,500)
NET ASSETS ACQUIRED FROM ACQUISITIONS	852,500
Smith Scientific Industries, Inc. [Member]
ASSETS ACQUIRED:
CASH	9,055
PROPERTY PLANT AND EQUIPMENT	11,076
CUSTOMER LIST	145,847
GOODWILL	439,402
TOTAL ASSETS ACQUIRED	605,380
LESS LIABILITIES ASSUMED
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	(430)
NOTES PAYABLE	(16,200)
TOTAL LIABILITIES ASSUMED	(16,630)
LESS NONCONTROLLING INTEREST	(117,750)
NET ASSETS ACQUIRED FROM ACQUISITIONS	$ 471,000

ACQUISITIONS (Details 1)

ACQUISITIONS (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Revenues
Testing services	$ 305,679	$ 2,835
Consulting services	255,282	122,364
Total Revenue	560,961	125,199
Operating expenses
Selling, general and administrative	785,758	1,313,234
Depreciation and amortization	65,863	17,010
Other expense
Interest expense	324,282	38,438
Loss on disposal of assets	(720)
Loss on change in fair market value of derivative liabilities	(1,434,540)	(120,460)
Net Loss	(2,552,090)	(1,456,235)
Proforma [Member]
Revenues
Testing services	616,874	348,195
Consulting services	255,282	123,642
Total Revenue	872,156	471,837
Cost of revenue	592,131	372,154
Gross profit	280,025	99,683
Operating expenses
Selling, general and administrative	834,669	1,357,288
Depreciation and amortization	64,683	24,549
Total operating expenses	899,352	1,381,837
Loss from Operations	(619,327)	(1,282,154)
Other expense
Interest expense	310,261	38,587
Loss on disposal of assets	720
Loss on change in fair market value of derivative liabilities	(1,434,540)	(120,460)
Total other expense	1,745,521	159,047
Net Loss	$ (2,364,848)	$ (1,441,201)

ACQUISITIONS (Details 2)

ACQUISITIONS (Details 2)	Sep. 30, 2016USD ($)
Acquisitions Details 2
2,017	$ 88,174
2,018	88,174
2,019	88,174
2,020	88,174
2,021	45,999
Thereafter
Total	$ 398,695

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Jun. 01, 2016	May 24, 2016	Sep. 30, 2015	Sep. 17, 2015	Sep. 30, 2014
Series C Preferred Stock
Issuance of shares	500,000
Smith Scientific Industries, Inc. [Member]
Transaction cost		$ 2,780
Issuance of promissory note		336,000
Purchase agreement	Under the purchase agreement, the Company issued a promissory note for $336,000, with required $25,000 to be paid at closing, $75,000 to be paid in two installments within 180 days, and the remaining balance in three annual installments of $58,475, and 300,000 shares of Preferred Series C Stock. These shares had an acquisition date fair value of $135,000.
Smith Scientific Industries, Inc. [Member] | Transaction [Member]
Amount paid at closing		25,000
Smith Scientific Industries, Inc. [Member] | Two Installment [Member]
Amount paid in installment		75,000
Smith Scientific Industries, Inc. [Member] | Three Installment [Member]
Amount paid in installment		$ 58,475
Smith Scientific Industries, Inc. [Member] | Series C Preferred Stock
Issuance of shares		300,000
Fair value of shares		$ 135,000
Oregon Analytical Services, LLC [Member]
Transaction cost			$ 2,780
Issuance of promissory note			700,000
Annual payment			100,000
Oregon Analytical Services, LLC [Member] | Promissory Note [Member]
Issuance of promissory note			$ 72,500
Oregon Analytical Services, LLC [Member] | Series C Preferred Stock
Issuance of shares			200,000
Fair value of shares			$ 80,000
CR Labs, Inc. [Member]
Transaction cost					$ 42,193
Issuance of shares					40,000,000
Fair value of shares					$ 400,000

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended		12 Months Ended
	May 24, 2016	Jun. 22, 2015	Sep. 30, 2016	Sep. 30, 2015
Notes Payable - Related Party, less Current Portion			$ 876,751	$ 13,047
Chief Operating Officer [Member]
Borrowed amount			26,000	70,000
Company repaid			14,295	0
Related Party Transactions due amount			$ 91,705	80,000
Interest rate			0.00%
Newport Commercials Advisors [Member]
Management consulting services			$ 60,026	64,300
Libra Wellness Center, LLC [Member]
Borrowed amount		$ 12,750
Percentage owned		4.00%
Total amount owed		$ 40,000	40,000
Percentage ownership after dilution		1.50%
Eric Ezrine, CR Labs, President [Member]
Borrowed amount			44,500
Related Party Transactions due amount			13,269	26,554
Current Portion - Notes Payable - Related Party			13,285	1,076
Management consulting services			44,500
Sara Lausmann [Member]
Borrowed amount	$ 972,500
Company repaid			$ 34,916
Interest rate			5.00%
Total amount owed			$ 737,584	0
Current Portion - Notes Payable - Related Party			37,584
Notes Payable - Related Party, less Current Portion			700,000
Management consulting services			13,521
Series C Convertible Preferred Stock, Shares Issued	200,000
Preferred Stock value	$ 80,000
Short-term loan	72,500
Long-term note	$ 700,000
Anthony Smith [Member]
Borrowed amount			$ 636,000
Percentage owned			80.00%
Company repaid			$ 25,000
Interest rate			5.00%
Total amount owed			$ 311,000	0
Management consulting services			$ 5,155	0
Series C Convertible Preferred Stock, Shares Issued			300,000
Preferred Stock value			$ 135,000
Short-term loan			336,000
Chief Science Officer [Member]
Borrowed amount			16,200
Total amount owed			$ 16,200	$ 0

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Common shares issued for cash proceeds, Amount	$ 46,473	$ 79,500
Common shares issued for cash proceeds, Shares	6,087,500	6,460,001
Common shares issued for software purchases, Amount		$ 89,583
Common shares issued for software purchases, Shares		7,500,000
Common shares issued for equity incentive plan, Amount	$ 207,367	$ 886,829
Common shares issued for equity incentive plan, Shares	401,032,581	37,043,750
Common shares issued for consulting services, Amount		$ 150,000
Common shares issued for consulting services, Shares		12,000,000
Common shares issued for financing commitment, Amount		$ 60,900
Common shares issued for financing commitment, Shares		3,500,000
Common shares issued for acquisition, Amount		$ 400,000
Common shares issued for acquisition, Shares		40,000,000
Common shares issued for services valued, Amount	$ 138,447	$ 31,000
Common shares issued for services valued, Shares	42,827,010	2,000,000
Conversion of Convertible note and accrued interest into common stock, Shares	1,468,582
Conversion of Convertible note and accrued interest into common stock, Amount	$ 4,135
Common stock, shares issued	850,064,268	398,648,595
Common stock, shares outstanding	850,064,268	398,648,595
Series A Preferred Stock
Convertible Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Convertible Preferred Stock, Shares Authorized	1,850,000	1,850,000
Convertible Preferred Stock, Shares Issued	1,840,000	1,840,000
Convertible Preferred Stock, Shares Outstanding	1,840,000	1,840,000
Common Stock issued	500,000,000
Common Stock outstanding	500,000,000
Series B Preferred Stock
Convertible Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Convertible Preferred Stock, Shares Authorized	5,000,000	5,000,000
Convertible Preferred Stock, Shares Issued	5,000,000	5,000,000
Convertible Preferred Stock, Shares Outstanding	5,000,000	5,000,000
Fully paid and nonassessable shares of Common Stock	100
Issuance of Common Stock	100
Series C Preferred Stock
Convertible Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Convertible Preferred Stock, Shares Authorized	500,000	500,000
Convertible Preferred Stock, Shares Issued	500,000	0
Convertible Preferred Stock, Shares Outstanding	500,000	0
Fully paid and nonassessable shares of Common Stock	500
Issuance of Common Stock	10,000
Series C Preferred Stock | Smith Scientific Industries, Inc. [Member]
Convertible Preferred Stock, Shares Issued	300,000
Series C Preferred Stock | Oregon Analytical Services [Member]
Convertible Preferred Stock, Shares Issued	200,000
Series D Preferred Stock
Convertible Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Convertible Preferred Stock, Shares Authorized	1,000,000	1,000,000
Convertible Preferred Stock, Shares Issued	48,000	0
Convertible Preferred Stock, Shares Outstanding	48,000	0
Fully paid and nonassessable shares of Common Stock	250
Issuance of Common Stock	50,000
Convertible Preferred Stock for cash proceeds	$ 48,000

LOANS PAYABLE (Details)

LOANS PAYABLE (Details) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Loan Payable	$ 77,375
Less: current portion of loans payable	77,375
Long-term portion of loans payable
Loans Payable [Member]
Loan Payable	49,875
Loans Payable One [Member]
Loan Payable	$ 27,500

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Loans Payable Details Narrative
Accrued interest	$ 638	$ 0
Interest expense	$ 20,638	$ 0

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Principal amount	$ 379,100
Unamortized Debt Discount	(121,496)	$ (64,062)
Carrying Value	257,604
Accrued Interest	$ 8,029
Noteholder 1 [Member]
Issue Date	May 17, 2016
Due Date	May 18, 2017
Principal amount	$ 76,650
Unamortized Debt Discount	(5,867)
Carrying Value	70,783
Accrued Interest	$ 2,268
Noteholder 1 One [Member]
Issue Date	Aug. 26, 2016
Due Date	Aug. 26, 2017
Principal amount	$ 76,650
Unamortized Debt Discount	(6,650)
Carrying Value	70,000
Accrued Interest	$ 588
Noteholder 2 Two [Member]
Issue Date	May 22, 2016
Due Date	May 23, 2017
Principal amount	$ 45,000
Unamortized Debt Discount
Carrying Value	45,000
Accrued Interest	$ 1,282
Noteholder 3 Three [Member]
Issue Date	Mar. 20, 2016
Due Date	Mar. 21, 2017
Principal amount	$ 27,500
Unamortized Debt Discount	(12,959)
Carrying Value	14,541
Accrued Interest	$ 1,454
Noteholder 3 Four [Member]
Issue Date	May 18, 2016
Due Date	May 19, 2017
Principal amount	$ 76,650
Unamortized Debt Discount	(48,510)
Carrying Value	28,140
Accrued Interest	$ 2,252
Noteholder 3 Five [Member]
Issue Date	Sep. 19, 2016
Due Date	May 19, 2017
Principal amount	$ 76,650
Unamortized Debt Discount	(47,510)
Carrying Value	29,140
Accrued Interest	$ 185

CONVERTIBLE NOTES PAYABLE (De43

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended								12 Months Ended
	Sep. 19, 2016	Aug. 26, 2016	Jul. 23, 2016	May 23, 2016	May 19, 2016	May 17, 2016	Mar. 21, 2016	Feb. 19, 2016	Sep. 30, 2016	Mar. 31, 2016
Convertible promissiory note principal amount									$ 379,100
Noteholder 2 Two [Member]
Convertible promissiory note principal amount									$ 45,000
Description of conversion of note payable									The Company may prepay the note during the first 90 days it is outstanding for a sum of 115% of the unpaid principal and accrued interest outstanding and within the next 90 days at a rate of 130% of the unpaid principal and accrued interest outstanding.
Noteholder 3 Three [Member]
Convertible promissiory note principal amount									$ 27,500
Noteholder 5 [Member] | George Investments [Member]
Convertible promissiory note principal amount			$ 102,500
Amount pay to lender			91,250
Discount to borrower			11,250
Notes receivable from related party										$ 115,019
Outstanding amount to related party										$ 25,071
Noteholder 5 [Member] | George Investments One [Member]
Amount pay to lender			97,500
Discount to borrower			$ 5,000
Noteholder 1 [Member]
Convertible promissiory note principal amount		$ 76,650				$ 76,650
Discount on convertible promissiory note		$ 6,650				6,650
Cash proceeds from convertible promissiory note						$ 70,000
Annual interest rate		8.00%				8.00%
Maturity date of note		Aug. 26, 2017				May 18, 2017
Description of conversion of note payable		The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.				The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Noteholder 1 [Member] | May 17, 2016 [Member]
Convertible promissiory note principal amount									76,650
Accrued interest on note									2,268
Noteholder 1 [Member] | August 26, 2016 [Member]
Convertible promissiory note principal amount									76,650
Accrued interest on note									588
Noteholder 2 Two [Member]
Convertible promissiory note principal amount				$ 45,000					45,000
Cash proceeds from convertible promissiory note				$ 45,000
Annual interest rate				8.00%
Accrued interest on note									1,282
Maturity date of note				May 23, 2017
Description of conversion of note payable				The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 72% of the lowest trade price of the Company's common stock for the ten prior trading days including the date of conversion.
Noteholder 3 Three [Member]
Convertible promissiory note principal amount	$ 76,650				$ 76,650				115,019
Outstanding principal amount							$ 115,019
Discount on convertible promissiory note	6,650				6,650
Amount paid to third party	7,000
Cash proceeds from convertible promissiory note	$ 63,000				$ 70,000
Annual interest rate					8.00%		0.00%
Accrued interest on note									$ 0
Maturity date of note	May 19, 2017				May 19, 2017		Mar. 21, 2017
Description of conversion of note payable	The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.				The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.		The Note is convertible into the Company's common stock at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Inssuence of common stock for conversion									338,493,893
Convertible promissory note [Member] | Noteholder 3 Three [Member]
Convertible promissiory note principal amount							$ 27,500		$ 27,500
Discount on convertible promissiory note							2,500
Cash proceeds from convertible promissiory note							$ 25,000
Annual interest rate							10.00%
Accrued interest on note									$ 1,454
Maturity date of note							Mar. 21, 2017
Description of conversion of note payable							The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty-five prior trading days including the date of conversion.		The Company may prepay the note during the first 180 days it is outstanding at a graduated scale of 100% of the principal amount if repaid within 30 days from issuance; 110% of the principal during the next 30 days; 120% of the principal during the next 30 days; 130% of the principal during the next 30 days; 140% of the principal during the next 30 days and 150% of the principal during the next 30 days.
Convertible promissory note [Member] | Noteholder 4 [Member]
Convertible promissiory note principal amount									$ 25,000
Accrued interest on note									$ 1,128
Inssuence of common stock for conversion									10,638,298
Issuence of common stock for accrued interest									479,906
Convertible promissory note [Member] | Noteholder 4 Two [Member]
Convertible promissiory note principal amount									$ 25,000
Inssuence of common stock for conversion									10,204,082
Convertible promissory note [Member] | May 19, 2016 [Member] | Noteholder 3 Three [Member]
Convertible promissiory note principal amount									$ 76,650
Accrued interest on note									$ 2,252
Description of conversion of note payable									The Company may prepay the note during the first 180 days it is outstanding at a rate of 115% of the outstanding principal amount during the first 90 days from issuance and 135% of the principal amount during the next 90 days. The note may not be prepaid without the consent of the noteholder after 180 days.
Convertible promissory note [Member] | September 19, 2016 [Member] | Noteholder 3 Three [Member]
Convertible promissiory note principal amount									$ 76,650
Accrued interest on note									$ 185
Description of conversion of note payable									The Company may prepay the note during the first 180 days it is outstanding at a rate of 115% of the outstanding principal amount during the first 90 days from issuance and 135% of the principal amount during the next 90 days.
Noteholder 4 [Member]
Convertible promissiory note principal amount								$ 25,000
Cash proceeds from convertible promissiory note								$ 25,000
Annual interest rate								8.00%
Maturity date of note								Feb. 19, 2017
Description of conversion of note payable								The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Noteholder 4 One [Member]
Convertible promissiory note principal amount								$ 25,000
Discount on convertible promissiory note								2,000
Cash proceeds from convertible promissiory note								$ 23,000
Annual interest rate								8.00%
Maturity date of note								Feb. 19, 2017
Description of conversion of note payable								The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Noteholder 5 [Member]
Convertible promissiory note principal amount									$ 85,348
Accrued interest on note									$ 3,008
Description of conversion of note payable			The conversion price (the "Conversion Price") for each Conversion (as defined below) shall be equal to the product of 70% (the "Conversion Factor") multiplied by the average of the three (3) lowest Closing Bid Prices in the twenty (20) Trading Days immediately preceding the applicable Conversion.
Inssuence of common stock for conversion									162,246,500
Non assessable common stock per share price			$ 0.0001

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Beginning Balance	$ 200,460
Ending Balance	775,246	$ 200,460
Derivative Liability [Member]
Beginning Balance	200,460
Initial measurement of derivative liabilities	634,862	126,987
Change in fair market value	1,014,678	73,473
Write off due to conversion	(1,074,754)
Ending Balance	$ 775,246	$ 200,460

DERIVATIVE LIABILITIES (Detai45

DERIVATIVE LIABILITIES (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Derivative expense	$ (1,434,540)	$ (120,460)
Derivative Liability [Member]
Day one loss due to derivatives on convertible debt	419,862	24,487
Change in fair value of derivatives	1,014,678	95,973
Derivative expense	$ 1,434,540	$ 120,460

DERIVATIVE LIABILITIES (Detai46

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	1 Months Ended	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015
Derivative liability	$ 775,246	$ 775,246	$ 200,460
Loss on change in fair market value of derivative liabilities		1,434,540	$ 120,460
Principal amount of unrelated party		115,019
Change in fair value of derivatives		26,730
Derivative liability due to conversion	58,711	$ 58,711
Dividend yield		0.00%
Expected volatility rate		289.00%
Risk-free interest rate		0.23%
Expected life		2 months 27 days
Estimated fair value per share		$ 0.0013
Convertible Promissory Notes	$ 25,000	$ 25,000
Maturity date		Feb. 19, 2017
Interest rate	8.00%	8.00%
Aggregate fair value	$ 48,841	$ 48,841
Debt discount	25,000	25,000
Fair value at initial measurement of derivative liability	23,841	23,841
Convertible Notes Payable Six [Member]
Loss on change in fair market value of derivative liabilities		$ 70,246
Discounted rate		50.00%
Derivative liability due to conversion	325,828	$ 325,828
Dividend yield		0.00%
Expected volatility rate		316.00%
Risk-free interest rate		0.45%
Expected life		7 months 17 days
Estimated fair value per share		$ 0.0174
Convertible Promissory Notes	$ 76,500	$ 76,500
Maturity date		May 19, 2017
Interest rate	8.00%	8.00%
Aggregate fair value	$ 255,582	$ 255,582
Debt discount	70,000	70,000
Fair value at initial measurement of derivative liability	185,582	185,582
Convertible Notes Payable Five [Member]
Loss on change in fair market value of derivative liabilities		$ 159,568
Discounted rate		50.00%
Derivative liability due to conversion	325,828	$ 325,828
Dividend yield		0.00%
Expected volatility rate		316.00%
Risk-free interest rate		0.45%
Expected life		7 months 17 days
Estimated fair value per share		$ 0.0174
Convertible Promissory Notes	$ 76,500	$ 76,500
Maturity date		May 19, 2017
Interest rate	8.00%	8.00%
Aggregate fair value	$ 166,260	$ 166,260
Debt discount	70,000	70,000
Fair value at initial measurement of derivative liability	96,260	96,260
Convertible Notes Payable Four [Member]
Loss on change in fair market value of derivative liabilities		$ 86,821
Discounted rate		50.00%
Derivative liability due to conversion	123,590	$ 123,590
Dividend yield		0.00%
Expected volatility rate		284.00%
Risk-free interest rate		0.45%
Expected life		5 months 19 days
Estimated fair value per share		$ 0.0174
Convertible Promissory Notes	$ 27,500	$ 27,500
Maturity date		Mar. 21, 2017
Interest rate	8.00%	8.00%
Aggregate fair value	$ 36,769	$ 36,769
Debt discount	25,000	25,000
Fair value at initial measurement of derivative liability	11,769	11,769
Convertible Notes Payable Three [Member]
Derivative liability	38,767	38,767
Loss on change in fair market value of derivative liabilities		$ 609,430
Discounted rate		50.00%
Derivative liability due to conversion	763,216	$ 763,216
Dividend yield		0.00%
Expected volatility rate		294.00%
Risk-free interest rate		0.47%
Expected life		6 months 22 days
Estimated fair value per share		$ 0.0089
Convertible Promissory Notes	$ 115,019	$ 115,019
Maturity date		Mar. 21, 2017
Interest rate	0.00%	0.00%
Fair value at initial measurement of derivative liability	$ 153,786	$ 153,786
Convertible Notes Payable Two [Member]
Discounted rate		50.00%
Dividend yield		0.00%
Expected volatility rate		273.00%
Risk-free interest rate		0.48%
Expected life		5 months 1 day
Estimated fair value per share		$ 0.0103
Convertible Promissory Notes	$ 25,000	$ 25,000
Maturity date		Feb. 19, 2017
Interest rate	8.00%	8.00%
Aggregate fair value	$ 88,643	$ 88,643
Debt discount	25,000	25,000
Fair value at initial measurement of derivative liability	88,643	88,643
Convertible Notes Payable One [Member]
Loss on change in fair market value of derivative liabilities		164,184
Change in fair value of derivatives		$ 115,343
Dividend yield		0.00%
Expected volatility rate		272.00%
Risk-free interest rate		0.49%
Expected life		5 months 5 days
Estimated fair value per share		$ 0.0172
Aggregate fair value	0	$ 0
Convertible Notes Payable [Member]
Derivative liability	$ 200,460	200,460
Interest rate	22.00%
Discounted rate	50.00%
Convertible Promissory Notes	$ 102,500	102,500
Maturity date	Jan. 23, 2016
Aggregate fair value	$ 0	$ 0

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Sep. 30, 2016
Income Taxes Details
Income tax provision at the federal statutory rate	35.00%
Effect on operating losses	(35.00%)

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Sep. 30, 2016	Sep. 30, 2015
Income Taxes Details 1
Net operating loss carry forward	$ 728,834	$ 527,441
Valuation allowance	(728,834)	(527,441)
Net deferred tax asset

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Income Taxes Details 2
Computed federal income tax expense at statutory rate of 35%	$ (893,232)	$ (527,411)
Depreciation and amortization	31,309
Common stock issued for services	48,456
Common stock issued under employee incentive plan	16,266
Stock option expense	2,756
Amortization of debt discounts	73,033
Default penalties on convertible notes payable	17,930
Change in derivative liability	502,089
Change in valuation allowance	201,393	527,441
Income tax expense

INDUSTRY SEGMENTS (Details)

INDUSTRY SEGMENTS (Details) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Revenue	$ 560,961	$ 125,199
Corporate [Member]
Revenue
Segment loss from operations	(300,814)
Total assets	47,911
Capital expenditures
Depreciation and amortization
Consulting Services [Member]
Revenue	255,282	122,364
Segment loss from operations	(252,512)	(1,282,921)
Total assets	113,873	678,234
Capital expenditures		5,694
Depreciation and amortization	23,688	16,601
Testing Services [Member]
Revenue	305,679	2,835
Segment loss from operations	(239,222)	(14,416)
Total assets	2,024,212	50,489
Capital expenditures	(11,699)
Depreciation and amortization	65,766	409
Total Consolidated [Member]
Revenue	560,961	125,199
Segment loss from operations	(792,548)	(1,297,337)
Total assets	2,185,996	728,723
Capital expenditures	(11,699)	5,694
Depreciation and amortization	$ 89,454	$ 17,010

CONCENTRATIONS OF RISK (Details

CONCENTRATIONS OF RISK (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Revenues	$ 560,961	$ 125,199
Two Customer [Member]
Percentage of revenue		93.00%

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details)	12 Months Ended
	Sep. 30, 2016$ / sharesshares
Number of Options
Number of options outstanding, beginning | shares
Number of Options, Granted | shares	31,500,000
Number of Options, Exercised | shares
Number of Options, Forfeited | shares
Number of Options, Expired | shares
Number of options outstanding, ending | shares	31,500,000
Weighted Average Exercise Price
Weighted average exercise price outstanding, beginning | $ / shares
Weighted Average Exercise Price, Granted | $ / shares	0.004
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Exercise Price, Forfeited | $ / shares
Weighted Average Exercise Price, Expired | $ / shares
Weighted average exercise price outstanding, ending | $ / shares	$ 0.004

STOCK OPTIONS AND WARRANTS (D53

STOCK OPTIONS AND WARRANTS (Details 1) - $ / shares	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Outstanding Number of Option Shares	31,500,000
Outstanding Weighted Average Exercise Price	$ 0.004
Stock Options and Warrants [Member]
Outstanding Number of Option Shares	31,500,000
Outstanding Weighted Average Exercise Price	$ 0.004
Weighted Average Remaining Life (Years)	4 years 10 months 17 days
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 0.004
0.004 [Member]
Outstanding Number of Option Shares	31,500,000
Outstanding Weighted Average Exercise Price	$ 0.004
Weighted Average Remaining Life (Years)	4 years 10 months 17 days
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 0.004

STOCK OPTIONS AND WARRANTS (D54

STOCK OPTIONS AND WARRANTS (Details 2)	12 Months Ended
	Sep. 30, 2016
Stock Options And Warrants Details 2
Expected term of options granted	5 years
Expected volatility	409.00%
Risk-free interest rate	1.14%
Expected dividend yield	0.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended		4 Months Ended	12 Months Ended
	Dec. 21, 2016	Oct. 19, 2016	Feb. 08, 2017	Sep. 30, 2016	Sep. 30, 2015	Oct. 26, 2016
Common stock for services, value				$ 138,447	$ 31,000
Conversion of common shares, value				$ 4,135
Series D Preferred Stock [Member]
Preferred stock, shares issued				48,000	0
Series A Preferred Stock
Preferred stock, shares issued				1,840,000	1,840,000
Subsequent Event [Member]
Common stock for services			9,269,900
Common stock for services, value			$ 166,273
Conversion of common shares			41,851,494
Conversion of common shares, value			$ 302,450
Conversion of common shares other			2,425,603
Accrued interest			$ 14,006
Expiry date		Oct. 19, 2021
Term agreement		15 months
Payment of agreement		$ 4,000
Repayment of loan		$ 240,000
Subsequent Event [Member] | Series D Preferred Stock [Member]
Preferred stock, shares issued		460,000		114,500		210,000
Cash proceeds				$ 114,500		$ 20,000
Promissory note		$ 340,000				$ 50,000
Ownership		100.00%
Subsequent Event [Member] | Series A Preferred Stock
Conversion of common shares	43,875,285
Percentage of converted share	100.00%
Conversion of preferred shares	1,840,000
Subsequent Event [Member] | Equity Incentive Program [Member]
Common stock for services			968,750
Common stock for services, value			$ 25,381
Stock options to employee		4,500,000
Percentage of options vested one		50.00%
Percentage of options vested two		50.00%
Exercise price		$ 0.013