EVIO (EVIO) 10-Q 19 Apr 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Dec. 31, 2016	Apr. 19, 2017
Document And Entity Information
Entity Registrant Name	SIGNAL BAY, INC.
Entity Central Index Key	715,788
Document Type	10-Q
Document Period End Date	Dec. 31, 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 Common Stock, Shares Outstanding		952,467,800
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,017

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2016	Sep. 30, 2016
Current assets:
Cash	$ 151,883	$ 57,486
Accounts receivable	241,521	9,483
Prepaid expenses	12,176
Other current asset		40,000
Note receivable		25,000
Total current assets	405,580	131,969
Fixed assets, net of accumulated depreciation of $96,523 and $68,610, respectively	409,974	205,842
Security deposits	9,271	6,476
Intangible assets, net of accumulated amortization of $74,243 and $49,319	638,658	426,301
Goodwill	2,415,057	1,415,408
Total assets	3,878,540	2,185,996
Current liabilities
Accounts payable and accrued liabilities	518,427	223,316
Client deposits	151,049	22,500
Interest payable	41,610	27,197
Capital lease obligation, current	29,510
Derivative liability	190,280	775,246
Convertible notes payable, net of discounts of $33,130 and $121,496, respectively	120,171	257,605
Loan payable, current	45,688	77,375
Loans payable, related party, current	368,376	333,007
Total current liabilities	1,465,111	1,716,246
Capital lease obligation, net of current portion	75,610
Loans payable, related party, net of current portion	1,408,412	876,751
Total liabilities	2,949,133	2,592,997
Commitments and contingencies.
Stockholders' (deficit) equity
Common Stock, Par Value $.0001, 3,000,000,000 authorized; 946,192,800 and 850,064,268 issued and outstanding at December 31, 2016 and September 30, 2016, respectively	94,619	85,006
Additional Paid In Capital	5,499,334	3,351,452
Accumulated Deficit	(4,857,894)	(4,032,177)
Total stockholders' (deficit) equity	736,692	(594,980)
Non-controlling interest	192,715	187,979
Total (deficit) equity	929,407	(407,001)
Total liabilities and stockholders' (deficit) equity	3,878,540	2,185,996
Series A Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock	0	184
Series B Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock	500	500
Series C Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock	50	50
Series D Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock	$ 83	$ 5

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2016	Sep. 30, 2016
Fixed assets:
Fixed assets, accumulated depreciation	$ 96,523	$ 68,610
Intangible assets, accumulated amortization	74,243	49,319
Current liabilities
Convertible notes payable, discounts	$ 33,130	$ 121,496
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	946,192,800	850,064,268
Common stock, shares outstanding	946,192,800	850,064,268
Series A Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Convertible Preferred Stock, Shares Authorized	1,840,000	1,840,000
Convertible Preferred Stock, Shares Issued	0	1,840,000
Convertible Preferred Stock, Shares Outstanding	0	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	500,000
Convertible Preferred Stock, Shares Outstanding	500,000	500,000
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	832,500	48,000
Convertible Preferred Stock, Shares Outstanding	832,500	48,000

UNAUDITED CONSOLIDATED STATEMEN

UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenues
Testing services	$ 568,578	$ 39,638
Consulting services	99,878	131,086
Total revenue	668,456	170,724
Cost of revenues
Testing services	559,277	100,896
Consulting services	12,500	37,534
Depreciation and amortization	18,302
Total cost of revenues	590,079	138,430
Gross profit	78,377	32,294
Operating Expenses
Selling, general and administrative	435,158	123,809
Depreciation and amortization	34,535	12,030
Total operating expenses	469,693	135,839
Loss from operations	(391,316)	(103,545)
Other income (expense)
Interest expense	(323,422)	(51,753)
Loss on disposal of asset		(719)
(Loss) gain on change in fair market value of derivative liabilities	(106,243)	86,413
Total other income (expense)	(429,665)	33,941
Net Loss	(820,981)	(69,604)
Gain (loss)attributable to non-controlling interest	4,736	(4,721)
Net Loss attributable to Signal Bay, Inc.	$ (825,717)	$ (64,883)
Basic and diluted loss per common share	$ 0	$ 0
Weighted average common shares outstanding, basic and diluted	883,348,109	399,435,484

UNAUDITED CONSOLIDATED STATEME5

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities
Net loss	$ (820,981)	$ (69,604)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	166,924	48,999
Loss on disposal of asset		719
Depreciation and amortization expense	52,837	12,030
Amortization of debt discount	293,316	51,250
Loss (gain) on derivative liability	106,243	(86,413)
Reduction of security deposit for rent expense	2,095
Changes in operating assets and liabilities:
Accounts receivable	(210,271)	4,805
Prepaid expenses	(11,876)	5,000
Other current asset	40,000
Security deposit	(4,190)	(6,476)
Accounts payable and accrued liabilities	221,243	19,039
Interest payable	28,420
Customer deposits	128,549	18,975
Net cash used in operating activities	(7,691)	(1,676)
Cash flows from investing activities
Purchase of equipment	(26,314)	(9,253)
Net cash paid in acquisitions of subsidiaries	(6,930)
Net cash used in investing activities	(33,244)	(9,253)
Cash flows from financing activities
Proceeds from the issuance of series D preferred stock	114,500
Proceeds from convertible notes, net of original issue discounts and fees	70,000
Payment on loan payable	(31,687)
Proceeds from notes payable - related party	80,000
Payments on notes payable - related party	(97,481)	(3,263)
Net cash provided by financing activities	135,332	(3,263)
Net cash increase for period	94,397	(14,192)
Cash balance, beginning of period	57,486	25,966
Cash balance, end of period	151,883	11,774
Supplemental disclosure of cash flow information:
Cash paid for interest		91
Cash paid for income tax
Supplemental disclosure of non-cash investing and financing activities:
Conversion of convertible note and accrued interest into common stock	316,457
Conversion of Series A Preferred stock to common stock	4,388
Reclassification of derivative liability to additional paid in capital	889,509
Acquisition of Green Style Consulting assets through issuance of preferred shares and note payable	260,000
Acquisition of GreenhausAnalytical Labs, LLC through issuance of preferred shares and note payable	800,000
Debt discount from derivative liability	198,300
Capital leases financed through accounts payable	$ 105,120

NATURE OF ACTIVITIES AND CONTIN

NATURE OF ACTIVITIES AND CONTINUANCE OF BUSINESS	3 Months Ended
	Dec. 31, 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. On October 19, 2016, the Company entered into a Membership Interest Purchase Agreement to purchase 100% of the ownership of Greenhaus Analytical Labs, LLC. On October 26, 2016, the Company entered in to an Asset Purchase Agreement with Green Style Consulting, LLC which was closed on November 1, 2016. Going Concern The Company's 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 an established 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.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation: The accompanying unaudited interim consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited consolidated financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted 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 significant 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. 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 could have a material impact on Signal Bay, Inc.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Signal Bay, Inc.’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. Reclassification of Prior Period Presentation Certain amounts have been reclassified on the September 30, 2016 balance sheet to conform to current period presentation. Specifically, websites and domains net of accumulated amortization of $31,178 have been reclassified on the balance sheet to be included in intangibles assets where previously they were included in fixed assets. These reclassifications have no impact on net loss. Financial Instruments Level 1 - applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. 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 - 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 December 31, 2016: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 190,280 $ 190,280 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 Recently Issued Accounting Pronouncements In February 2015, the FASB issued ASC 2015-02, "Consolidation (Topic 810) - Amendments to the Consolidation Analysis." This standard modifies existing consolidation guidance for reporting organizations that are required to evaluate whether they should consolidate certain legal entities. ASU 2015-02 is effective for fiscal years beginning after December 15, 2015, and requires either a retrospective or a modified retrospective approach to adoption. Early adoption is permitted. The Company adopted has this standard and determined it does not have a significant impact on its consolidated financial statements. In September 2015, the FASB issued ASU 2015-16, “Business Combinations (Topic 805) – Simplifying the Accounting for Measurement-Period Adjustments.” This update eliminates the requirement to restate prior period financial statements for measurement period adjustments. The new guidance requires that the cumulative impact of a measurement period adjustment (including the impact on prior periods) be recognized in the reporting period in which the adjustment is identified. The new standard should be applied prospectively to measurement period adjustments that occur after the effective date. The new standard is effective for interim and annual periods beginning after December 15, 2015 and early adoption is permitted. The Company has adopted this guidance and the adoption of this guidance did not have an impact on the Company’s results of operations, financial position, or cash flows for the three months ended December 31, 2016 or 2015. Management believes recently issued accounting pronouncements will have no impact on the financial statements of the Company.

ACQUISITIONS

ACQUISITIONS	3 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 3 - ACQUISITIONS	Greenhaus Analytical Labs, LLC (or “GHA”) 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. The Company applied the acquisition method to the business combination and valued each of the assets acquired (cash, accounts receivable, prepaid expenses, security deposits, customer lists, certain testing licenses and property, plant and equipment) and liabilities assumed (accounts payable, related party payables and notes 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 460,000 shares of Series “D” preferred stock, valued at $460,000 and a $340,000 promissory note for total consideration of $800,000. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED CASH $ 13,070 ACCOUNTS RECEIVABLE 21,767 PREPAID EXPENSES 300 SECURITY DEPOSITS 700 PROPERTY PLANT AND EQUIPMENT 81,311 LICENSE 132,668 CUSTOMER LIST 43,562 GOODWILL 800,000 TOTAL ASSETS ACQUIRED $ 1,093,378 LIABILITIES ASSUMED ACCOUNTS PAYABLE $ (73,866 ) RELATED PARTY PAYABLES (194,512 ) NOTES PAYABLE (25,000 ) TOTAL LIABILITIES ASSUMED (293,378 ) NET ASSETS ACQUIRED FROM GHA ACQUISITION $ 800,000 Green Style Consulting, LLC 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. The Company applied the acquisition method to the business combination and valued each of the assets acquired (customer lists and property, plant and equipment) at fair value as of the acquisition date. The property, plant and equipment 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 210,000 shares of Series “D” preferred stock, valued at $210,000, a cash payment of $20,000 and a $50,000 promissory note for total consideration of $280,000. Additionally, the Company has agreed to pay the sellers 20% of Evio California, Inc.’s net profits effective November 1, 2016 for a period of three years ending October 31, 2019. 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 $ 19,300 CUSTOMER LIST 61,051 GOODWILL 199,649 TOTAL ASSETS ACQUIRED $ 280,000 LIABILITIES ASSUMED - NET ASSETS ACQUIRED FROM GREEN STYLE ACQUISITION $ 280,000 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 Three months ended December 31, Revenues 2016 2015 Testing services $ 608,774 $ 71,142 Consulting services 99,878 131,086 Total revenue 708,652 202,228 Cost of revenue Testing services 596,813 123,732 Consulting services 12,500 37,534 Total cost of revenue 609,313 161,266 Gross margin 99,339 40,962 Operating expenses Selling, general and administrative 439,259 156,535 Depreciation and amortization 28,660 12,030 Total operating expenses 467,919 168,565 Loss from operations (368,580 ) (127,603 ) Other income (expense) Interest expense (323,878 ) (52,775 ) Loss on disposal of asset - (719 ) (Loss) gain on change in fair market value of derivative liabilities (106,243 ) 86,413 Total other income (expense) (430,121 ) 32,919 Net loss $ (798,701 ) $ (94,684 ) Future Amortization The future amortization associated with the intangible assets acquired in the above mentioned and prior acquisitions is as follows: For the years ended September 30, Amortization 2017 $ 101,723 2018 135,630 2019 135,630 2020 135,630 2021 93,455 Thereafter 3,955 Total $ 606,023

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 4 - RELATED PARTY TRANSACTIONS	Through September 30, 2016, the Company received loans from its Chief Operating Officer totaling $96,000. Through September 30, 2016, the Company made repayments totaling $4,295. There were no repayments made during the three months ended December 31, 2016. There was $91,705 due as of December 31, 2016 and September 30, 2016, and is 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 three months ended December 31, 2016 and 2015, the Company incurred total expenses of $14,548 and $21,400 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 December 31, 2016 or September 30, 2016. During the three months ended December 31, 2016, the Company received loans from its Chief Executive Officer totaling $80,000. The loans are non-interest bearing and due on demand. There was $80,000 due as of December 31, 2016. During the three months ended December 31, 2016 the Company made repayments to Eric Ezrine, a shareholder of CR Labs, on an outstanding note payable totaling $3,574. The loans carry an interest rate of 0% per annum. There was $9,695 and $13,269 due as of December 31, 2016 and September 30, 2016, respectively. Additionally, the Company entered into a severance agreement with Mr. Ezrine whereby it agreed to make payments totaling $44,500 through August 2018. The Company made repayments of $4,000 during the three months ended December 31, 2016. There was $40,500 and $44,500 accrued as of December 31, 2016 and 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 three months ended December 31, 2016, the Company repaid $13,808 to Sara Lausmann, Vice President Client Services. The total amount owed is $723,776 and $737,584 as of December 31, 2016 and September 30, 2016, respectively. As of December 31, 2016 and September 30, 2016, $23,776 and $37,584 and $700,000 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 $22,642 and $13,521 due as of December 31, 2016 and September 30, 2016, respectively. 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 three months ended December 31, 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 $286,000 and $311,000 of principal due as of December 31, 2016 and September 30, 2016 and $8,859 and $5,155 of accrued interest due as of December 31, 2016 and September 30, 2016, respectively. On October 19, 2016, the Company assumed a $194,512 payable due to Henry Grimmett, and officer of Greenhaus and current Director of the Company, with its acquisition of Greenhaus Analytical Services, LLC. The note bears interest at 0% per annum and requires repayments of $25,000 quarterly. During the three months ended December 31, 2016, the Company made repayments totaling $11,100. There was a total of $183,412 due as of December 31, 2016 of which $100,000 is current and $83,412 is long term. On October 19, 2016, the Company entered into a $340,000 note payable as part of its acquisition of Greenhaus Analytical Services, LLC. The note carries interest at a rate of 6% per annum and matures on October 16, 2020. There was $340,000 of principal and $4,248 of accrued interest due as of December 31, 2016. On November 1, 2016, the Company entered into a $50,000 note payable to Green Style Consulting, LLC as part of the asset purchase agreement . Green Style Consulting, LLC Managing Member is our General Manager Northern California, who was hired by the Company concurrent to the asset purchase. The note carries interest at a rate of 5% per annum and matures on October 31, 2018. During the three months ended December 31, 2016, the Company made repayments of $1,000. There was $49,000 of principal and $411 of accrued interest due as of December 31, 2016. Through 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. During the three months ended December 31, 2016, the Company made repayments totaling $3,000. There was $13,200 and $16,200 due as of December 31, 2016 and September 30, 2016, respectively.

EQUITY TRANSACTIONS

EQUITY TRANSACTIONS	3 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 5 - EQUITY TRANSACTIONS	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. All 1,840,000 outstanding Series A Convertible Stock was converted into 43,875,385 of common shares during the three months ended December 31, 2016. The Company has 0 and 1,840,000 shares of Series A Convertible Stock issued and outstanding as December 31, 2016 and September 30, 2016, respectively. 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 December 31, 2016 and September 30, 2016. 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 shares of Series C Convertible Stock issued and outstanding as of December 31, 2016 and September 30, 2016. 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. During the three months ended December 31, 2016, the Company issued 114,500 shares of Series D Preferred Stock for cash proceeds of $114,500 and 670,000 shares of Series D Preferred Stock, valued at $670,000, in conjunction with the acquisitions as discussed in Note 3 There were 832,500 and 48,000 shares of Series D Convertible Stock issued and outstanding as of December 31, 2016 and September 30, 2016, respectively. Common Stock 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. During the three months ended December 31, 2016, the Company issued 7,976,150 common shares valued at $149,716 for services; 43,875,285 common shares for the conversion of 1,840,000 shares of Series A Preferred Stock; 41,851,494 common shares for the conversion of $302,450 of outstanding principal on convertible notes payable and 2,425,603 for the conversion of $14,006 of convertible accrued interest. All conversions of outstanding principal and accrued interest on convertible notes payable were done so at contractual terms. There were 946,192,800 and 850,064,268 shares of common stock issued and outstanding at December 31, 2016 and September 30, 2016, respectively.

LOANS PAYABLE

LOANS PAYABLE	3 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 6 - LOANS PAYABLE	The Company had the following loans payable outstanding as of December 31, 2016 and September 30, 2016: December 31, 2016 September 30, 2016 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. $ 23,188 $ 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. 22,500 27,500 45,688 77,375 Less: current portion of loans payable 45,688 77,375 Long-term portion of loans payable $ - $ - As of December 31, 2016 and September 30, 2016, the Company accrued interest of $1,998 and $638, respectively.

CONVERTIBLE DEBT

CONVERTIBLE DEBT	3 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 7 - CONVERTIBLE DEBT	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 The following table summarizes all convertible notes outstanding as of December 31, 2016: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 1 8/26/2016 8/26/2017 76,650 (4,336 ) 72,314 2,137 Noteholder 3 9/19/2016 5/19/2017 76,650 (28,794 ) 47,856 1,730 $ 153,300 $ (33,130 ) $ 120,170 $ 3,867 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 was 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. During the three months ended December 31, 2016, the noteholder converted all outstanding principal and interest in exchange for a total of 11,157,314 common shares. There was $0 and $76,650 of principal and $0 and $2,268 of accrued interest due at December 31, 2016 and September 30, 2016, respectively. 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 which was funded on December 1, 2016 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 was 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 bifurcated the conversion feature of the note and recorded a derivative liability upon the note qualifying for conversion rights on December 13, 2016. During the three months ended December 31, 2016, the noteholder converted all outstanding principal and interest in exchange for a total of 7,164,083 common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at December 31, 2016 and September 30, 2016, respectively. 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 and $76,650 of principal and $2,137 and $588 of accrued interest due at December 31, 2016 September 30, 2016, respectively. 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. During the three months ended December 31, 2016, the noteholder elected to convert all outstanding principal and interest due in exchange for a total of 3,334,387 common shares. There was $0 and $45,000 of principal and $0 and $1,282 of accrued interest due at December 31, 2016 and September 30, 2016, respectively. Noteholder 3 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. During the three months ended December 31, 2016, the noteholder elected to convert all outstanding principal and interest due in exchange for a total of 9,885,621 common shares. There was $0 and $27,500 of principal and $0 and $1,454 of accrued interest due at December 31, 2016 and September 30, 2016, respectively. 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. During the three months ended December 31, 2016, the noteholder elected to convert all outstanding principal and interest due in exchange for a total of 12,735,692 common shares. There was $0 and $76,650 of principal and $0 and $2,252 of accrued interest due at December 31, 2016 and September 30, 2016, respectively. 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 and $76,650 of principal and $1,730 and $185 of accrued interest due at December 31, 2016 and September 30, 2016, respectively.

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	3 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 8 - DERIVATIVE LIABILITY	As of December 31, 2016 and September 30, 2016 the Company had a $190,280 and $775,246 derivative liability balance on the balance sheets and recorded a loss from derivative liability fair value adjustments of $106,243 and gain of $86,413 during the three months ended December 31, 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 $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. During the three months ended December 31, 2016, the noteholder elected to convert all outstanding principal and interest due. At December 31, 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 $55,525 loss from change in fair value of derivatives and a write off due to conversion of $179,115 for the three months ended December 31, 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 279%, (3) risk-free interest rate of .48%, (4) expected life of 0.46 of a year, and (5) estimated fair value of the Company’s common stock of $0.0221 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. During the three months ended December 31, 2016, the noteholder elected to convert all outstanding principal and interest due. At December 31, 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 $39,489 gain from change in fair value of derivatives and a write off due to conversion of $286,339 for the three months ended December 31, 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 260%, (3) risk-free interest rate of .63%, (4) expected life of 0.49 of a year, and (5) estimated fair value of the Company’s common stock of $0.0285 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 December 31, 2016 the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $190,280 and recorded a $135,548 gain from change in fair value of derivatives for the three months ended December 31, 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 170%, (3) risk-free interest rate of .62%, (4) expected life of 0.38 of a year, and (5) estimated fair value of the Company’s common stock of $0.028 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 $279,490 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $76,650 which was up to the face value of the convertible note with the excess fair value at initial measurement of $202,840 being recognized as a loss on derivative fair value measurement. During the three months ended December 31, 2016, the noteholder elected to convert all outstanding principal and interest due. At December 31, 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 $22,645 gain from change in fair value of derivatives and write off $256,845 due to conversion for the three months ended December 31, 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 260%, (3) risk-free interest rate of .63%, (4) expected life of 0.48 of a year, and (5) estimated fair value of the Company’s common stock of $0.0285 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 $136,874 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $76,650 which was up to the face value of the convertible note with the excess fair value at initial measurement of $60,224 being recognized as a loss on derivative fair value measurement. During the three months ended December 31, 2016, the noteholder elected to convert all outstanding principal and interest due. At December 31, 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 $31,054 gain from change in fair value of derivatives and write off $105,820 due to conversion for the three months ended December 31, 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 245%, (3) risk-free interest rate of .66%, (4) expected life of 0.43 of a year, and (5) estimated fair value of the Company’s common stock of $0.0209 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 $69,650 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $45,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $24,650 being recognized as a loss on derivative fair value measurement. During the three months ended December 31, 2016, the noteholder elected to convert all outstanding principal and interest due. At December 31, 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 $8,260 gain from change in fair value of derivatives and write off $61,390 due to conversion for the three months ended December 31, 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 253%, (3) risk-free interest rate of .63%, (4) expected life of 0.46 of a year, and (5) estimated fair value of the Company’s common stock of $0.0264 per share. 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 derivative liabilities included in the balance sheet at December 31, 2016: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2016 $ 775,246 Initial measurement of derivative liabilities 486,014 Change in fair market value (181,471 ) Write off due to conversion (889,509 ) Balance, December 31, 2016 $ 190,280 The following table summarizes the loss on derivative liability included in the income statement for the three months ended December 31, 2016 and 2015, respectively. December 31, 2016 2015 Day one loss due to derivatives on convertible debt $ 287,714 $ - Change in fair value of derivatives (181,471 ) (86,413 ) Total derivative expense (gain) $ 106,243 $ (86,413 )

INDUSTRY SEGMENTS

INDUSTRY SEGMENTS	3 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 9 - 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 regulated 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 December 31, 2016, EVIO Labs has five operating labs: CR Labs, Inc. d/b/a EVIO Labs, Bend; EVIO Labs Eugene d/b/a Oregon Analytical Services; Smith Scientific Industries d/b/a Kenevir Research; Greenhaus Analytical Labs, LLC and Green Style Consulting LLC d/b/a EVIO Labs California. EVIO Labs clients are located in Oregon and California and consist of growers, processors and dispensaries. Operating under the rules of the appropriate state governing bodies, EVIO Labs certifies products have been tested and are free from pesticides and other containments before resale to patients and consumer in the States of Oregon and California. Three months ended December 31, 2016 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 99,878 $ 568,578 $ 668,456 Segment gain (loss) from operations (215,342 ) 12,365 (188,339 ) (391,316 ) Total assets 50,562 143,370 3,684,608 3,878,540 Capital expenditures - (1,038 ) (25,276 ) (26,314 ) Depreciation and amortization - 5,974 46,863 52,837 Three months ended December 31, 2015 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 131,086 $ 39,638 $ 170,724 Segment loss from operations - (81,070 ) (22,475 ) (103,545 ) Total assets - 648,206 59,498 707,704 Capital expenditures - - 9,253 9,253 Depreciation and amortization - 9,293 2,737 12,030

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	3 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 10 - STOCK OPTIONS AND WARRANTS	The following table summarizes all stock option and warrant activity for the three months ended December 31, 2016: Shares Weighted- Average Exercise Price Per Share Outstanding, September 30, 2016 31,500,000 $ 0.004 Granted 4,000,000 0.013 Exercised - - Forfeited (1,000,000 ) 0.004 Expired - - Outstanding, December 31, 2016 34,500,000 $ 0.005 The following table discloses information regarding outstanding and exercisable options and warrants at December 31, 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 30,500,000 $ 0.004 4.62 - $ - $ 0.013 4,000,000 0.013 4.80 - - Total 34,500,000 $ 0.005 4.65 - $ - 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: December 31, 2016 Expected term of options granted 5 years Expected volatility 409-425 % Risk-free interest rate 1.14–1.24 % Expected dividend yield 0 % The Company recognized stock option expense of $17,208 and $0 during the three months ended December 31, 2016 and 2015, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Dec. 31, 2016
Notes to Financial Statements
NOTE 11 - SUBSEQUENT EVENTS	On March 2, 2017, the Company entered into a convertible note payable which matures on March 2, 2018 for $125,000. The note carries interest at 8% per annum and is convertible into common stock of the Company after six months from issuance at a rate equal to 65% (representing a 35% discount) of the lowest trading price in the fifteen trading days immediately prior to conversion. The note may be repaid by the Company during the first six months from issuance at a rate of 115% of the outstanding balance if repaid during the first 90 days and 135% of the outstanding balance if repaid after 90 day but before 180 days. On March 2, 2017, the Company entered into a separate convertible note payable which matures on March 2, 2018 for $125,000. The note carries interest at 8% per annum and is convertible into common stock of the Company after six months from issuance at a rate equal to 65% (representing a 35% discount) of the lowest trading price in the fifteen trading days immediately prior to conversion. The note may be repaid by the Company during the first six months from issuance at a rate of 115% of the outstanding balance if repaid during the first 90 days and 135% of the outstanding balance if repaid after 90 day but before 180 days. On March 12, 2017, the holders of a majority of the Series B and C preferred stock of the Company elected to amend the Series B and C preferred stock designations to remove anti-reverse stock split provisions. The conversion of preferred stock to common stock shall now be downwardly adjusted upon a reverse stock split by the Company. In February 2017, the Company issued 2,000,000 shares of common stock for cash proceeds of $20,000. On various dates through April 19, 2017, the Company issued a total of 3,750,000 shares of common stock for services valued at $95,250 to consultants and a total of 525,000 shares of common stock valued at $13,219 under its employee Equity Incentive Plan.

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Dec. 31, 2016
Summary Of Significant Accounting Policies Policies
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 significant 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.
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 could have a material impact on Signal Bay, Inc.’s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Signal Bay, Inc.’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.
Reclassification of Prior Period Presentation	Certain amounts have been reclassified on the September 30, 2016 balance sheet to conform to current period presentation. Specifically, websites and domains net of accumulated amortization of $31,178 have been reclassified on the balance sheet to be included in intangibles assets where previously they were included in fixed assets. These reclassifications have no impact on net loss.
Financial Instruments	Level 1 - applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. 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 - 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 December 31, 2016: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 190,280 $ 190,280 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
Recently Issued Accounting Pronouncements	In February 2015, the FASB issued ASC 2015-02, "Consolidation (Topic 810) - Amendments to the Consolidation Analysis." This standard modifies existing consolidation guidance for reporting organizations that are required to evaluate whether they should consolidate certain legal entities. ASU 2015-02 is effective for fiscal years beginning after December 15, 2015, and requires either a retrospective or a modified retrospective approach to adoption. Early adoption is permitted. The Company adopted has this standard and determined it does not have a significant impact on its consolidated financial statements. In September 2015, the FASB issued ASU 2015-16, “Business Combinations (Topic 805) – Simplifying the Accounting for Measurement-Period Adjustments.” This update eliminates the requirement to restate prior period financial statements for measurement period adjustments. The new guidance requires that the cumulative impact of a measurement period adjustment (including the impact on prior periods) be recognized in the reporting period in which the adjustment is identified. The new standard should be applied prospectively to measurement period adjustments that occur after the effective date. The new standard is effective for interim and annual periods beginning after December 15, 2015 and early adoption is permitted. The Company has adopted this guidance and the adoption of this guidance did not have an impact on the Company’s results of operations, financial position, or cash flows for the three months ended December 31, 2016 or 2015. Management believes recently issued accounting pronouncements will have no impact on the financial statements of the Company.

SUMMARY OF SIGNIFICANT ACCOUN18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Dec. 31, 2016
Summary Of Significant Accounting Policies Tables
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 December 31, 2016: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 190,280 $ 190,280 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)	3 Months Ended
	Dec. 31, 2016
Summary of the Company's operations	SIGNAL BAY, INC. UNAUDITED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS Three months ended December 31, Revenues 2016 2015 Testing services $ 608,774 $ 71,142 Consulting services 99,878 131,086 Total revenue 708,652 202,228 Cost of revenue Testing services 596,813 123,732 Consulting services 12,500 37,534 Total cost of revenue 609,313 161,266 Gross margin 99,339 40,962 Operating expenses Selling, general and administrative 439,259 156,535 Depreciation and amortization 28,660 12,030 Total operating expenses 467,919 168,565 Loss from operations (368,580 ) (127,603 ) Other income (expense) Interest expense (323,878 ) (52,775 ) Loss on disposal of asset - (719 ) (Loss) gain on change in fair market value of derivative liabilities (106,243 ) 86,413 Total other income (expense) (430,121 ) 32,919 Net loss $ (798,701 ) $ (94,684 )
Schedule of future amortization associated with the intangible assets acquired	The future amortization associated with the intangible assets acquired in the above mentioned and prior acquisitions is as follows: For the years ended September 30, Amortization 2017 $ 101,723 2018 135,630 2019 135,630 2020 135,630 2021 93,455 Thereafter 3,955 Total $ 606,023
CR Labs, Inc. [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED CASH $ 13,070 ACCOUNTS RECEIVABLE 21,767 PREPAID EXPENSES 300 SECURITY DEPOSITS 700 PROPERTY PLANT AND EQUIPMENT 81,311 LICENSE 132,668 CUSTOMER LIST 43,562 GOODWILL 800,000 TOTAL ASSETS ACQUIRED $ 1,093,378 LIABILITIES ASSUMED ACCOUNTS PAYABLE $ (73,866 ) RELATED PARTY PAYABLES (194,512 ) NOTES PAYABLE (25,000 ) TOTAL LIABILITIES ASSUMED (293,378 ) NET ASSETS ACQUIRED FROM GHA ACQUISITION $ 800,000
Oregon Analytical Services, LLC [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED PROPERTY PLANT AND EQUIPMENT $ 19,300 CUSTOMER LIST 61,051 GOODWILL 199,649 TOTAL ASSETS ACQUIRED $ 280,000 LIABILITIES ASSUMED - NET ASSETS ACQUIRED FROM GREEN STYLE ACQUISITION $ 280,000
Smith Scientific Industries, Inc. [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED CASH $ 13,070 ACCOUNTS RECEIVABLE 21,767 PREPAID EXPENSES 300 SECURITY DEPOSITS 700 PROPERTY PLANT AND EQUIPMENT 81,311 LICENSE 132,668 CUSTOMER LIST 43,562 GOODWILL 800,000 TOTAL ASSETS ACQUIRED $ 1,093,378 LIABILITIES ASSUMED ACCOUNTS PAYABLE $ (73,866 ) RELATED PARTY PAYABLES (194,512 ) NOTES PAYABLE (25,000 ) TOTAL LIABILITIES ASSUMED (293,378 ) NET ASSETS ACQUIRED FROM GHA ACQUISITION $ 800,000

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	3 Months Ended
	Dec. 31, 2016
Loans Payable Tables
Schedule of loans payable outstanding	The Company had the following loans payable outstanding as of December 31, 2016 and September 30, 2016: December 31, 2016 September 30, 2016 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. $ 23,188 $ 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. 22,500 27,500 45,688 77,375 Less: current portion of loans payable 45,688 77,375 Long-term portion of loans payable $ - $ - As of December 31, 2016 and September 30, 2016, the Company accrued interest of $1,998 and $638, respectively.

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended
	Dec. 31, 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 The following table summarizes all convertible notes outstanding as of December 31, 2016: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 1 8/26/2016 8/26/2017 76,650 (4,336 ) 72,314 2,137 Noteholder 3 9/19/2016 5/19/2017 76,650 (28,794 ) 47,856 1,730 $ 153,300 $ (33,130 ) $ 120,170 $ 3,867

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	3 Months Ended
	Dec. 31, 2016
Derivative Liability Tables
Summarizes the derivative liabilities	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 derivative liabilities included in the balance sheet at December 31, 2016: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2016 $ 775,246 Initial measurement of derivative liabilities 486,014 Change in fair market value (181,471 ) Write off due to conversion (889,509 ) Balance, December 31, 2016 $ 190,280
Summarizes the loss on derivative liability	The following table summarizes the loss on derivative liability included in the income statement for the three months ended December 31, 2016 and 2015, respectively. December 31, 2016 2015 Day one loss due to derivatives on convertible debt $ 287,714 $ - Change in fair value of derivatives (181,471 ) (86,413 ) Total derivative expense (gain) $ 106,243 $ (86,413 )

INDUSTRY SEGMENTS (Tables)

INDUSTRY SEGMENTS (Tables)	3 Months Ended
	Dec. 31, 2016
Industry Segments Tables
Resale to patients and consumer	Testing Services The Company provides analytical testing services to the cannabis industry under the EVIO Labs brand. As of December 31, 2016, EVIO Labs has five operating labs: CR Labs, Inc. d/b/a EVIO Labs, Bend; EVIO Labs Eugene d/b/a Oregon Analytical Services; Smith Scientific Industries d/b/a Kenevir Research; Greenhaus Analytical Labs, LLC and Green Style Consulting LLC d/b/a EVIO Labs California. EVIO Labs clients are located in Oregon and California and consist of growers, processors and dispensaries. Operating under the rules of the appropriate state governing bodies, EVIO Labs certifies products have been tested and are free from pesticides and other containments before resale to patients and consumer in the States of Oregon and California. Three months ended December 31, 2016 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 99,878 $ 568,578 $ 668,456 Segment gain (loss) from operations (215,342 ) 12,365 (188,339 ) (391,316 ) Total assets 50,562 143,370 3,684,608 3,878,540 Capital expenditures - (1,038 ) (25,276 ) (26,314 ) Depreciation and amortization - 5,974 46,863 52,837 Three months ended December 31, 2015 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 131,086 $ 39,638 $ 170,724 Segment loss from operations - (81,070 ) (22,475 ) (103,545 ) Total assets - 648,206 59,498 707,704 Capital expenditures - - 9,253 9,253 Depreciation and amortization - 9,293 2,737 12,030

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	3 Months Ended
	Dec. 31, 2016
Stock Options And Warrants Tables
Summarizes stock option and warrant activity	The following table summarizes all stock option and warrant activity for the three months ended December 31, 2016: Shares Weighted- Average Exercise Price Per Share Outstanding, September 30, 2016 31,500,000 $ 0.004 Granted 4,000,000 0.013 Exercised - - Forfeited (1,000,000 ) 0.004 Expired - - Outstanding, December 31, 2016 34,500,000 $ 0.005
Schdule of outstanding and exercisable options and warrants	The following table discloses information regarding outstanding and exercisable options and warrants at December 31, 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 30,500,000 $ 0.004 4.62 - $ - $ 0.013 4,000,000 0.013 4.80 - - Total 34,500,000 $ 0.005 4.65 - $ -
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: December 31, 2016 Expected term of options granted 5 years Expected volatility 409-425 % Risk-free interest rate 1.14–1.24 % Expected dividend yield 0 % The Company recognized stock option expense of $17,208 and $0 during the three months ended December 31, 2016 and 2015, respectively.

NATURE OF ACTIVITIES AND CONT25

NATURE OF ACTIVITIES AND CONTINUANCE OF BUSINESS (Details Narrative) - shares	Jun. 01, 2016	Dec. 31, 2016	Oct. 19, 2016	Sep. 17, 2015
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
Common Stock | WB Partners [Member]
Ownership		5.00%
Series B Preferred Stock | Mr. Waldrop and Ms. Glauser [Member]
Issuance of shares		5,000,000
Individually owed shares		2,500,000
CR Labs [Member] | Common Stock
Issuance of shares				40,000,000
Exchange shares				80.00%
EVIO Inc [Member] | Common Stock
Common stock purchase agreement	80.00%
Greenhaus Analytical Labs, LLC [Member]
Issuance of shares			460,000
Ownership			100.00%
Greenhaus Analytical Labs, LLC [Member] | Common Stock
Ownership			100.00%

SUMMARY OF SIGNIFICANT ACCOUN26

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	Dec. 31, 2016	Sep. 30, 2016
Liabilities
Derivative financial instruments	$ 190,280	$ 775,246
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	$ 190,280	$ 775,246

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Dec. 31, 2016USD ($)
Summary Of Significant Accounting Policies Details Narrative
Voting equity interests	50.00%
Accumulated amortization	$ 31,178

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($)	Dec. 31, 2016	Sep. 30, 2016
ASSETS ACQUIRED:
PREPAID EXPENSES	$ 12,176
GOODWILL	2,415,057	$ 1,415,408
Greenhaus Analytical Labs, LLC [Member]
ASSETS ACQUIRED:
CASH	13,070
ACCOUNT RECEIVABLE	21,767
PREPAID EXPENSES	300
SECURITY DEPOSITS	700
PROPERTY PLANT AND EQUIPMENT	81,311
LICENSE	132,668
CUSTOMER LIST	43,562
GOODWILL	800,000
TOTAL ASSETS ACQUIRED	1,093,378
ACCOUNTS PAYABLE	(73,866)
RELATED PARTY PAYABLES	(194,512)
NOTES PAYABLE	(25,000)
TOTAL LIABILITIES ASSUMED	(293,378)
NET ASSETS ACQUIRED FROM ACQUISITIONS	800,000
Green Style Consulting, LLC [Member]
ASSETS ACQUIRED:
PROPERTY PLANT AND EQUIPMENT	19,300
CUSTOMER LIST	61,051
GOODWILL	199,649
TOTAL ASSETS ACQUIRED	280,000
TOTAL LIABILITIES ASSUMED
NET ASSETS ACQUIRED FROM ACQUISITIONS	$ 280,000

ACQUISITIONS (Details 1)

ACQUISITIONS (Details 1) - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenues
Testing services	$ 568,578	$ 39,638
Consulting services	99,878	131,086
Total Revenue	668,456	170,724
Cost of revenue
Consulting services	12,500	37,534
Total cost of revenue	590,079	138,430
Operating expenses
Selling, general and administrative	435,158	123,809
Depreciation and amortization	34,535	12,030
Other expense
Interest expense	(323,422)	(51,753)
Loss on disposal of assets		719
(Loss) gain on change in fair market value of derivative liabilities	106,243	(86,413)
Net Loss	(820,981)	(69,604)
Proforma [Member]
Revenues
Testing services	608,774	71,142
Consulting services	99,878	131,086
Total Revenue	708,652	202,228
Cost of revenue
Testing services	596,813	123,732
Consulting services	12,500	37,534
Total cost of revenue	609,313	161,266
Gross margin	99,339	40,962
Operating expenses
Selling, general and administrative	439,259	156,535
Depreciation and amortization	28,660	12,030
Total operating expenses	467,919	168,565
Loss from Operations	(368,580)	(127,603)
Other expense
Interest expense	(323,878)	(52,775)
Loss on disposal of assets		(719)
(Loss) gain on change in fair market value of derivative liabilities	(106,243)	86,413
Total other income (expense)	(430,121)	32,919
Net Loss	$ (798,701)	$ (94,684)

ACQUISITIONS (Details 2)

ACQUISITIONS (Details 2)	Dec. 31, 2016USD ($)
Acquisitions Details 2
2,017	$ 101,723
2,018	135,630
2,019	135,630
2,020	135,630
2,021	93,455
Thereafter	3,955
Total	$ 606,023

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($)	1 Months Ended
	Oct. 26, 2016	Oct. 19, 2016
Greenhaus Analytical Labs, LLC [Member]
Ownership		100.00%
Issuance of shares		460,000
Preferred stock, valued		$ 460,000
Issuance of promissory note		340,000
Transaction cost		$ 800,000
Green Style Consulting, LLC [Member]
Issuance of shares	210,000
Preferred stock, valued	$ 210,000
Issuance of promissory note	50,000
Transaction cost	280,000
Cash payment	$ 20,000
Purchase agreement	the Company has agreed to pay the sellers 20% of Evio California, Inc. s net profits effective November 1, 2016 for a period of three years ending October 31, 2019

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Nov. 01, 2016	Jun. 01, 2016	Oct. 19, 2016	May 24, 2016	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Notes Payable - Related Party, less Current Portion					$ 1,408,412	$ 876,751
Chief Operating Officer [Member]
Borrowed amount						96,000
Company repaid						4,295
Related Party Transactions due amount					$ 91,705	91,705
Interest rate					0.00%
Newport Commercials Advisors [Member]
Management consulting services					$ 14,548		$ 21,400
Chief Executive Officer [Member]
Borrowed amount					80,000
Related Party Transactions due amount					80,000
Eric Ezrine, CR Labs, President [Member]
Borrowed amount					44,500
Company repaid					4,000
Related Party Transactions due amount					$ 9,695	13,269
Interest rate					0.00%
Management consulting services					$ 40,500	44,500
Current Portion - Notes Payable - Related Party					3,574
Sara Lausmann [Member]
Borrowed amount				$ 972,500
Company repaid					$ 13,808
Interest rate					5.00%
Management consulting services					$ 22,642	13,521
Total amount owed					723,776	737,584
Current Portion - Notes Payable - Related Party					23,776	37,584
Notes Payable - Related Party, less Current Portion					$ 700,000	700,000
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%
Management consulting services					$ 8,859	5,155
Total amount owed					$ 286,000	$ 311,000
Series C Convertible Preferred Stock, Shares Issued					300,000	300,000
Preferred Stock value					$ 135,000	$ 135,000
Short-term loan					336,000	336,000
Henry Grimmett [Member]
Borrowed amount			$ 194,512
Company repaid			11,100		25,000
Related Party Transactions due amount			$ 183,412
Interest rate			0.00%
Short-term loan			$ 100,000
Long-term note			$ 83,412
Greenhaus Analytical Services, LLC [Member]
Interest rate			6.00%
Management consulting services			$ 4,248
Current Portion - Notes Payable - Related Party			$ 340,000
Maturity date			Oct. 16, 2020
Issuance of promissory note			$ 340,000
Green Style Consulting, LLC [Member]
Company repaid	$ 1,000
Interest rate	5.00%
Management consulting services	$ 411
Current Portion - Notes Payable - Related Party	$ 50,000
Maturity date	Oct. 31, 2018
Issuance of promissory note	$ 49,000
Chief Science Officer [Member]
Borrowed amount						16,200
Company repaid						3,000
Total amount owed					$ 13,200	$ 16,200

EQUITY TRANSACTIONS (Details Na

EQUITY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016
Common shares issued for cash proceeds, Amount		$ 46,473
Common shares issued for cash proceeds, Shares		6,087,500
Common shares issued for equity incentive plan, Amount		$ 46,473
Common shares issued for equity incentive plan, Shares		6,087,500
Common shares issued for services valued, Amount	$ 149,716	$ 138,447
Common shares issued for services valued, Shares	7,976,150	42,827,010
Conversion of Convertible note and accrued interest into common stock, Shares	2,425,603	1,468,582
Conversion of Convertible note and accrued interest into common stock, Amount	$ 14,006	$ 4,135
Common stock, shares issued	946,192,800	850,064,268
Common stock, shares outstanding	946,192,800	850,064,268
Convertible Notes Payable [Member]
Debt conversion converted instrument shares issued	41,851,494	401,032,581
Debt conversion original amount	$ 302,450	$ 207,367
Series A Preferred Stock
Convertible Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Convertible Preferred Stock, Shares Authorized	1,840,000	1,840,000
Convertible Preferred Stock, Shares Issued	0	1,840,000
Convertible Preferred Stock, Shares Outstanding	0	1,840,000
Common Stock issued		500,000,000
Common Stock outstanding		500,000,000
Convertible preferred stock, terms of conversion	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
Convertible preferred stock, conversion rate	13.24
Conversion price description	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
Preferred stock designated shares	1,850,000
stock conversion converted instrument shares issued	43,875,385
Voting right description	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
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
Preferred stock designated shares	5,000,000
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	500,000
Convertible Preferred Stock, Shares Outstanding	500,000	500,000
Fully paid and nonassessable shares of Common Stock	500
Issuance of Common Stock	10,000
Preferred stock designated shares	500,000
Liquidation preference	$ 1
Voting right description	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
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	832,500	48,000
Convertible Preferred Stock, Shares Outstanding	832,500	48,000
Fully paid and nonassessable shares of Common Stock	250
Issuance of Common Stock	50,000
Shares issued for cash	114,500	48,000
Convertible Preferred Stock for cash proceeds	$ 114,500	$ 48,000
Common shares issued for acquisition, Amount	$ 670,000
Common shares issued for acquisition, Shares	670,000
Preferred stock designated shares	1,000,000
Liquidation preference	$ 1
Voting right description	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
Common stock shares issuable upon conversion, Minimum	50,000

LOANS PAYABLE (Details)

LOANS PAYABLE (Details) - USD ($)	Dec. 31, 2016	Sep. 30, 2016
Loan Payable	$ 45,688	$ 77,375
Less: current portion of loans payable	45,688	77,375
Long-term portion of loans payable
Loans Payable [Member]
Loan Payable	23,188	49,875
Loans Payable One [Member]
Loan Payable	$ 22,500	$ 27,500

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative)	1 Months Ended
	Jul. 22, 2016USD ($)Number	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	May 24, 2016USD ($)	Dec. 31, 2015USD ($)
Debt discount		$ 33,130	$ 121,496
Loans Payable [Member]
Accrued interest		$ 1,998			$ 638
Purchase and Sale of Future Receivables agreement [Member]
loan payable	$ 50,000
Number of payments | Number	160
Debt instrument periodic payment	Daily
Debt instrument periodic payment	$ 438
Loan payable including interest	70,000
Debt discount	$ 20,000
Promissory note				$ 27,500
Interest rate				5.00%

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Mar. 21, 2016
Principal amount	$ 153,300	$ 379,100
Unamortized Debt Discount	(33,130)	(121,496)
Carrying Value	120,170	257,604
Accrued Interest	$ 3,867	$ 8,029
Noteholder 1 [Member]
Issue Date	Aug. 26, 2016	May 17, 2016
Due Date	Aug. 26, 2017	May 18, 2017
Principal amount	$ 76,650	$ 76,650
Unamortized Debt Discount	(4,336)	(5,867)
Carrying Value	72,314	70,783
Accrued Interest	$ 2,137	$ 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	Sep. 19, 2016	Mar. 20, 2016
Due Date	May 19, 2017	Mar. 21, 2017
Principal amount	$ 76,650	$ 27,500	$ 27,500
Unamortized Debt Discount	(28,794)	(12,959)
Carrying Value	47,856	14,541
Accrued Interest	$ 1,730	$ 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 (De37

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	1 Months Ended						3 Months Ended
	Sep. 19, 2016	Aug. 26, 2016	May 23, 2016	May 19, 2016	May 17, 2016	Mar. 21, 2016	Dec. 31, 2016	Sep. 30, 2016
Convertible promissiory note principal amount							$ 153,300	$ 379,100
Noteholder 2 Two [Member]
Convertible promissiory note principal amount								45,000
Debt conversion converted instrument shares issued							3,334,387
Description for prepayment of note							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	$ 76,650	27,500
Discount on convertible promissiory note						2,500
Cash proceeds from convertible promissiory note						$ 25,000
Annual interest rate						10.00%
Maturity date of note						Mar. 21, 2017
Description of conversion of note payable						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
Noteholder 1 [Member]
Convertible promissiory note principal amount		$ 76,650
Discount on convertible promissiory note		6,650
Cash proceeds from convertible promissiory note		$ 70,000
Annual interest rate		8.00%
Maturity date of note		Aug. 26, 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.
Noteholder 1 [Member] | August 26, 2016 [Member]
Convertible promissiory note principal amount							76,650	76,650
Accrued interest on note							2,137	588
Noteholder 1 [Member] | Transaction 1 [Member]
Convertible promissiory note principal amount					$ 76,650
Discount on convertible promissiory note					6,650
Cash proceeds from convertible promissiory note					$ 70,000
Annual interest rate					8.00%
Maturity date of note					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.
Noteholder 1 [Member] | Transaction 1 [Member] | May 17, 2016 [Member]
Convertible promissiory note principal amount							0	76,650
Accrued interest on note							$ 0	2,268
Debt conversion converted instrument shares issued							11,157,314
Noteholder 1 [Member] | Transaction 2 [Member]
Convertible promissiory note principal amount					$ 76,650
Discount on convertible promissiory note					6,650
Cash proceeds from convertible promissiory note					$ 70,000
Annual interest rate					8.00%
Maturity date of note					May 18, 2017
Description of conversion of note payable					The Note was 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] | Transaction 2 [Member] | May 17, 2016 [Member]
Convertible promissiory note principal amount							$ 0	0
Accrued interest on note							$ 0	0
Debt conversion converted instrument shares issued							7,164,083
Noteholder 2 Two [Member]
Convertible promissiory note principal amount			$ 45,000				$ 0	45,000
Cash proceeds from convertible promissiory note			$ 45,000
Annual interest rate			8.00%
Accrued interest on note							0	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.
Convertible promissory note [Member] | March 21, 2016 [Member] | Noteholder 3 Three [Member]
Convertible promissiory note principal amount							0	27,500
Accrued interest on note							$ 0	1,454
Debt conversion converted instrument shares issued							9,885,621
Description for prepayment of note							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
Convertible promissory note [Member] | May 19, 2016 [Member] | Noteholder 3 Three [Member]
Convertible promissiory note principal amount							$ 0	76,650
Accrued interest on note							$ 0	2,252
Description for prepayment of note							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	76,650
Accrued interest on note							$ 1,730	$ 185
Description for prepayment of note							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 3 Three [Member]
Convertible promissiory note principal amount	$ 76,650			$ 76,650
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%
Maturity date of note	May 19, 2017			May 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 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.

DERIVATIVE LIABILITY (Details)

DERIVATIVE LIABILITY (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016
Beginning Balance	$ 775,246
Ending Balance	190,280	$ 775,246
Derivative Liability [Member]
Beginning Balance	775,246	200,460
Initial measurement of derivative liabilities	486,014	634,862
Change in fair market value	(181,471)	1,014,678
Write off due to conversion	(889,509)	(1,074,754)
Ending Balance	$ 190,280	$ 775,246

DERIVATIVE LIABILITY (Details 1

DERIVATIVE LIABILITY (Details 1) - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Total derivative expense (gain)	$ 106,243	$ (86,413)
Derivative Liability [Member]
Day one loss due to derivatives on convertible debt	287,714
Change in fair value of derivatives	(181,471)	(86,413)
Total derivative expense (gain)	$ 106,243	$ (86,413)

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2016
Derivative liability	$ 190,280		$ 775,246
Loss on change in fair market value of derivative liabilities	(106,243)	$ 86,413
Convertible Notes Payable Six [Member]
Loss on change in fair market value of derivative liabilities	0
Convertible Promissory Notes	$ 45,000
Maturity date	May 23, 2017
Interest rate	8.00%
Discounted rate	28.00%
Aggregate fair value	$ 69,650
Debt discount	45,000
Change in fair value of derivatives	8,260
Derivative liability due to conversion	$ 61,390
Dividend yield	0.00%
Expected volatility rate	253.00%
Risk-free interest rate	0.63%
Expected life	5 months 16 days
Estimated fair value per share	$ 0.0264
Fair value at initial measurement of derivative liability	$ 24,650
Convertible Notes Payable Five [Member]
Loss on change in fair market value of derivative liabilities	0
Convertible Promissory Notes	$ 76,500
Maturity date	May 18, 2017
Interest rate	8.00%
Discounted rate	45.00%
Aggregate fair value	$ 136,874
Debt discount	76,650
Change in fair value of derivatives	31,054
Derivative liability due to conversion	$ 105,820
Dividend yield	0.00%
Expected volatility rate	245.00%
Risk-free interest rate	0.66%
Expected life	5 months 5 days
Estimated fair value per share	$ 0.0209
Fair value at initial measurement of derivative liability	$ 60,224
Convertible Notes Payable Four [Member]
Loss on change in fair market value of derivative liabilities	0
Convertible Promissory Notes	$ 76,500
Maturity date	May 18, 2017
Interest rate	8.00%
Discounted rate	45.00%
Aggregate fair value	$ 279,490
Debt discount	76,650
Change in fair value of derivatives	22,645
Derivative liability due to conversion	$ 256,845
Dividend yield	0.00%
Expected volatility rate	260.00%
Risk-free interest rate	0.63%
Expected life	5 months 23 days
Estimated fair value per share	$ 0.0285
Fair value at initial measurement of derivative liability	$ 202,840
Convertible Notes Payable Three [Member]
Loss on change in fair market value of derivative liabilities	190,280
Convertible Promissory Notes	$ 76,500
Maturity date	May 19, 2017
Interest rate	8.00%
Discounted rate	50.00%
Aggregate fair value	$ 255,582
Debt discount	70,000
Change in fair value of derivatives	135,548
Derivative liability due to conversion	$ 763,216
Dividend yield	0.00%
Expected volatility rate	170.00%
Risk-free interest rate	0.62%
Expected life	4 months 17 days
Estimated fair value per share	$ 0.028
Fair value at initial measurement of derivative liability	$ 185,582
Convertible Notes Payable Two [Member]
Loss on change in fair market value of derivative liabilities	0
Convertible Promissory Notes	$ 76,500
Maturity date	May 19, 2017
Interest rate	8.00%
Discounted rate	50.00%
Aggregate fair value	$ 166,260
Debt discount	70,000
Change in fair value of derivatives	39,489
Derivative liability due to conversion	$ 286,339
Dividend yield	0.00%
Expected volatility rate	260.00%
Risk-free interest rate	0.63%
Expected life	5 months 27 days
Estimated fair value per share	$ 0.0285
Fair value at initial measurement of derivative liability	$ 96,260
Convertible Notes Payable One [Member]
Loss on change in fair market value of derivative liabilities	0
Convertible Promissory Notes	$ 27,500
Maturity date	Mar. 21, 2017
Interest rate	8.00%
Discounted rate	50.00%
Aggregate fair value	$ 36,769
Debt discount	25,000
Change in fair value of derivatives	55,525
Derivative liability due to conversion	$ 179,115
Dividend yield	0.00%
Expected volatility rate	279.00%
Risk-free interest rate	0.48%
Expected life	5 months 16 days
Estimated fair value per share	$ 0.0221
Fair value at initial measurement of derivative liability	$ 11,769
Convertible Notes Payable [Member]
Derivative liability	190,280		$ 775,246
Loss on change in fair market value of derivative liabilities	$ (106,243)	$ 86,413

INDUSTRY SEGMENTS (Details)

INDUSTRY SEGMENTS (Details) - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenue	$ 668,456	$ 170,724
Corporate [Member]
Revenue
Segment gain (loss) from operations	(215,342)
Total assets	50,562
Capital expenditures
Depreciation and amortization
Consulting Services [Member]
Revenue	99,878	131,086
Segment gain (loss) from operations	12,365	(81,070)
Total assets	143,370	648,206
Capital expenditures	1,038
Depreciation and amortization	5,974	9,293
Testing Services [Member]
Revenue	568,578	39,638
Segment gain (loss) from operations	(188,339)	(22,475)
Total assets	3,684,608	59,498
Capital expenditures	(25,276)	9,253
Depreciation and amortization	46,863	2,737
Total Consolidated [Member]
Revenue	668,456	170,724
Segment gain (loss) from operations	(391,316)	(103,545)
Total assets	3,878,540	707,704
Capital expenditures	(26,314)	9,253
Depreciation and amortization	$ 52,837	$ 12,030

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details)	3 Months Ended
	Dec. 31, 2016$ / sharesshares
Number of Options
Number of options outstanding, beginning | shares	31,500,000
Number of Options, Granted | shares	4,000,000
Number of Options, Exercised | shares
Number of Options, Forfeited | shares	(1,000,000)
Number of Options, Expired | shares
Number of options outstanding, ending | shares	34,500,000
Weighted Average Exercise Price
Weighted average exercise price outstanding, beginning | $ / shares	$ 0.004
Weighted Average Exercise Price, Granted | $ / shares	0.013
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Exercise Price, Forfeited | $ / shares	0.004
Weighted Average Exercise Price, Expired | $ / shares
Weighted average exercise price outstanding, ending | $ / shares	$ 0.005

STOCK OPTIONS AND WARRANTS (D43

STOCK OPTIONS AND WARRANTS (Details 1) - $ / shares	3 Months Ended
	Dec. 31, 2016	Sep. 30, 2016
Outstanding Number of Option Shares	34,500,000	31,500,000
Outstanding Weighted Average Exercise Price	$ 0.005	$ 0.004
Stock Options and Warrants [Member]
Outstanding Number of Option Shares	34,500,000
Outstanding Weighted Average Exercise Price	$ 0.005
Weighted Average Remaining Life (Years)	4 years 7 months 24 days
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price
0.004 [Member]
Outstanding Number of Option Shares	30,500,000
Outstanding Weighted Average Exercise Price	$ 0.004
Weighted Average Remaining Life (Years)	4 years 7 months 13 days
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price
0.013 [Member]
Outstanding Number of Option Shares	4,000,000
Outstanding Weighted Average Exercise Price	$ 0.013
Weighted Average Remaining Life (Years)	4 years 9 months 18 days
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price

STOCK OPTIONS AND WARRANTS (D44

STOCK OPTIONS AND WARRANTS (Details 2)	3 Months Ended
	Dec. 31, 2016
Expected term of options granted	5 years
Expected dividend yield	0.00%
Minimum [Member]
Expected volatility	409.00%
Risk-free interest rate	1.14%
Maximum [Member]
Expected volatility	425.00%
Risk-free interest rate	1.24%

STOCK OPTIONS AND WARRANTS (D45

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Stock Options And Warrants Details Narrative
Stock option expense	$ 17,208	$ 0

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Mar. 02, 2017	Apr. 19, 2017	Feb. 28, 2017	Dec. 31, 2016	Sep. 30, 2016
Convertible note payable				$ 120,171	$ 257,605
Subsequent Event [Member]
Convertible note payable	$ 125,000
Interest rate	8.00%
Debt instrument term of conversion description	Company after six months from issuance at a rate equal to 65% (representing a 35% discount) of the lowest trading price in the fifteen trading days immediately prior to conversion. The note may be repaid by the Company during the first six months from issuance at a rate of 115% of the outstanding balance if repaid during the first 90 days and 135% of the outstanding balance if repaid after 90 day but before 180 days
Common stock for services			2,000,000
Cash proceeds			$ 20,000
Maturity dates	Mar. 2, 2018
Subsequent Event [Member] | Equity Incentive Program [Member]
Common stock for services		3,750,000
Common stock for services, value		$ 95,250
Conversion of common shares		525,000
Conversion of common shares, value		$ 13,219