EVIO (EVIO) 10-Q 22 May 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Mar. 31, 2017	May 22, 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	Mar. 31, 2017
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		982,855,903
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2,017

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Current assets:
Cash	$ 264,590	$ 57,486
Accounts receivable	227,988	9,483
Prepaid expenses	1,273
Other current asset		40,000
Note receivable		25,000
Total current assets	493,851	131,969
Fixed assets, net of accumulated depreciation of $131,263 and $68,610, respectively	469,848	205,842
Security deposits	11,499	6,476
Intangible assets, net of accumulated amortization of $107,395 and $49,319, respectively	605,506	426,301
Goodwill	2,415,057	1,415,408
Total assets	3,995,761	2,185,996
Current liabilities
Accounts payable and accrued liabilities	571,784	223,316
Client deposits	159,145	22,500
Interest payable	70,013	27,197
Capital lease obligation, current	33,079
Derivative liability	428,615	775,246
Convertible notes payable, net of discounts of $128,844 and $121,495, respectively	351,107	257,605
Loan payable, current	32,886	77,375
Loans payable, related party, current	345,936	433,007
Total current liabilities	1,992,565	1,816,246
Capital lease obligation, net of current portion	67,451
Loans payable, net of current portion	64,779
Loans payable, related party, net of current portion	1,305,412	776,751
Total liabilities	3,430,207	2,592,997
Stockholders equity (deficit)
Common Stock, Par Value $.0001, 3,000,000,000 authorized; 950,524,050 and 850,064,268 issued and outstanding at March 31, 2017 and September 30, 2016, respectively	95,052	85,006
Additional Paid In Capital	5,599,928	3,351,452
Accumulated Deficit	(5,327,328)	(4,032,177)
Total stockholders' equity (deficit)	368,285	(594,980)
Non-controlling interest	197,269	187,979
Total equity (deficit)	565,554	(407,001)
Total liabilities and stockholders' equity (deficit)	3,995,761	2,185,996
Series A Preferred Stock
Stockholders equity (deficit)
Convertible Preferred Stock	0	184
Series B Preferred Stock
Stockholders equity (deficit)
Convertible Preferred Stock	500	500
Series C Preferred Stock
Stockholders equity (deficit)
Convertible Preferred Stock	50	50
Series D Preferred Stock
Stockholders equity (deficit)
Convertible Preferred Stock	$ 83	$ 5

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Fixed assets:
Fixed assets, accumulated depreciation	$ 131,263	$ 68,610
Intangible assets, accumulated amortization	107,395	49,319
Current liabilities
Convertible notes payable, discounts	$ 128,843	$ 121,495
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	950,524,050	850,064,268
Common stock, shares outstanding	950,524,050	850,064,268
Series A Preferred Stock
Stockholders' (deficit) equity
Convertible Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Convertible Preferred Stock, Shares Authorized	1,850,000	1,850,000
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		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Revenues
Testing services	$ 745,426	$ 40,019	$ 1,314,004	$ 79,657
Advisory services	87,297	64,587	187,175	195,673
Total revenue	832,723	104,606	1,501,179	275,330
Cost of revenues
Testing services	566,447	106,185	1,125,724	207,081
Advisory services	19,505	32,534	32,005	70,068
Depreciation and amortization	28,048	6,750	46,350	6,750
Total cost of revenues	614,000	145,469	1,204,079	283,899
Gross margin	218,723	(40,863)	297,100	(8,569)
Operating Expenses
Selling, general and administrative	460,736	84,279	895,894	208,088
Depreciation and amortization	39,845	5,380	74,380	17,410
Total operating expenses	500,581	89,659	970,274	225,498
Loss from operations	(281,858)	(130,522)	(673,174)	(234,067)
Other expense
Interest expense	(97,987)	(89,222)	(421,409)	(140,975)
Loss on disposal of asset		(1)		(720)
Loss on change in fair market value of derivative liabilities	(85,035)	(120,755)	(191,278)	(34,342)
Total other expense	(183,022)	(209,978)	(612,687)	(176,037)
Net Loss	(464,880)	(340,500)	(1,285,861)	(410,104)
Gain (loss) attributable to non-controlling interest	4,554	(5,017)	9,290	(9,738)
Net Loss attributable to Signal Bay, Inc.	$ (469,434)	$ (335,483)	$ (1,295,151)	$ (400,366)
Basic and diluted loss per common share	$ 0	$ 0	$ 0	$ 0
Weighted average common shares outstanding	949,078,911	406,064,579	915,492,854	403,886,812

UNAUDITED CONSOLIDATED STATEME5

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities
Net loss	$ (1,285,861)	$ (410,104)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	247,951	83,444
Loss on disposal of asset		720
Default penalties on convertible notes payable		51,229
Depreciation and amortization expense	120,730	24,160
Amortization of debt discount	357,552	67,616
Loss on derivative liability	191,278	34,342
Reduction of security deposit for rent expense	2,095
Changes in operating assets and liabilities:
Accounts receivable	(196,738)	3,332
Prepaid expenses	(973)	2,932
Other current asset	40,000
Security deposit	(6,418)	(6,476)
Accounts payable and accrued liabilities	274,601	84,986
Interest payable	56,823
Customer deposits	136,645
Net cash used in operating activities	(62,315)	(63,819)
Cash flows from investing activities
Net cash paid in acquisitions of subsidiaries	(6,930)
Purchase of equipment	(45,764)	(11,681)
Net cash used in investing activities	(52,694)	(11,681)
Cash flows from financing activities
Repayments of capital leases	(4,590)
Proceeds from convertible notes, net of original issue discounts and fees	390,000	53,639
Proceeds from loans payable		39,150
Payment on loan payable	(54,875)	(11,092)
Proceeds from notes payable - related party	80,100	8,000
Payments on notes payable - related party	(223,022)	(9,080)
Proceeds from issuance of common stock	20,000
Proceeds from the issuance of series D preferred stock	114,500
Net cash provided by financing activities	322,113	80,617
Net cash increase for period	207,104	5,117
Cash balance, beginning of period	57,486	25,966
Cash balance, end of period	264,590	31,083
Supplemental disclosure of cash flow information:
Cash paid for interest	7,034	12,098
Cash paid for income tax
Supplemental disclosure of non-cash investing and financing activities
Conversion of convertible note and accrued interest into common stock	316,457	20,000
Conversion of Series A Preferred stock to common stock	4,388
Reclassification of derivative liability to additional paid in capital	889,509	19,805
Acquisition of Green Style Consulting assets through issuance of preferred shares, cash and note payable	260,000
Acquisition of GreenHaus through issuance of preferred shares and note payable	800,000
Debt discount from derivative liability	351,600
Equipment financed through capital leases	105,120
Vehicles financed through notes payable	$ 75,165

NATURE OF ACTIVITIES AND CONTIN

NATURE OF ACTIVITIES AND CONTINUANCE OF BUSINESS	6 Months Ended
	Mar. 31, 2017
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 are 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	6 Months Ended
	Mar. 31, 2017
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 and $100,000 of related party notes payable have been reclassified from long term to current. 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 March 31, 2017: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 428,615 $ 428,615 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 or six months ended March 31, 2017 or 2016. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting ” In January 2017, the FASB issued ASU 2017-04, “ Intangibles—Goodwill and Other (Topic 350), Simplifying the Test for Goodwill Impairment”. Management believes recently issued accounting pronouncements will have no impact on the financial statements of the Company. Net Income (Loss) Per Share Basic loss per share is computed by dividing net income, or loss, by the weighted average number of shares of common stock outstanding for the period. Diluted earnings (loss) per share is computed by dividing net income, or loss, by the weighted average number of shares of common stock outstanding for the period. Because of the net losses incurred during the three and six months ended March 31, 2017 and 2016, the impacts of dilutive instruments would have been anti-dilutive for the period presented and have been excluded from the diluted loss per share calculations.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Mar. 31, 2017
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 based on provisional amounts. The allocation of the excess purchase price is not final and the amounts allocated to intangible assets are subject to change pending the completion of final valuations of certain assets and liabilities. 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 based on provisional amounts. The allocation of the excess purchase price is not final and the amounts allocated to intangible assets are subject to change pending the completion of final valuations of certain assets and liabilities. 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 March 31, Six months ended March 31, 2017 2016 2017 2016 Revenues Testing services $ 745,426 $ 92,817 $ 1,354,200 $ 163,959 Advisory services 87,297 64,587 187,175 195,673 Total revenue 832,723 157,404 1,541,375 359,632 Cost of revenue Testing services 594,495 144,124 1,190,695 267,856 Advisory services 19,505 32,534 32,005 70,068 Total cost of revenue 614,000 176,658 1,222,700 337,924 Gross margin 218,723 (19,254 ) 318,675 21,708 Operating expenses Selling, general and administrative 460,736 119,904 901,226 276,439 Depreciation and amortization 39,845 5,380 59,276 17,410 Total operating expenses 500,581 125,284 960,502 293,849 Loss from operations (281,858 ) (144,538 ) (641,827 ) (272,141 ) Other expense Interest expense (97,987 ) (90,491 ) (421,865 ) (143,266 ) Loss on disposal of asset - (1 ) - (720 ) (Loss) gain on change in fair market value of derivative liabilities (85,035 ) (120,755 ) (191,278 ) (34,342 ) Total other expense (183,022 ) (211,247 ) (613,143 ) (178,328 ) Net loss $ (464,880 ) $ (355,785 ) $ (1,254,970 ) $ (450,469 ) 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 $ 67,815 2018 135,630 2019 135,630 2020 135,630 2021 93,455 Thereafter 3,955 Total $ 572,115

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Mar. 31, 2017
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 repayments totaling $7,500 made during the six months ended March 31, 2017. There was $84,205 and $91,705 due as of March 31, 2017 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 and six months ended March 31, 2017 and 2016, the Company incurred total expenses of $13,124 and $12,606 and $27,672 and $34,006 for management advisory 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 March 31, 2017 or September 30, 2016. During the six months ended March 31, 2017, the Company received loans from its Chief Executive Officer totaling $80,100 and made repayments totaling $73,002. The loans are non-interest bearing and due on demand. There was $7,098 due as of March 31, 2017. During the six months ended March 31, 2017 the Company made repayments to Eric Ezrine, a shareholder of CR Labs, on an outstanding note payable totaling $7,112. The loans carry an interest rate of 0% per annum. There was $6,157 and $13,269 due as of March 31, 2017 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 $12,000 during the six months ended March 31, 2017. There was $32,500 and $44,500 accrued as of March 31, 2017 and September 30, 2016. 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 six months ended March 31, 2017, the Company repaid $24,308 to Sara Lausmann, Vice President Client Services. The total amount owed is $713,276 and $737,584 as of March 31, 2017 and September 30, 2016, respectively. As of March 31, 2017 and September 30, 2016, $113,276 and $137,584 and $600,000 and $600,000 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 $31,480 and $13,521 due as of March 31, 2017 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 six months ended March 31, 2017, the Company repaid $50,000 to Anthony Smith, our Chief Science Officer. The note carries interest at a rate of 5% per annum. There was $261,000 and $311,000 of principal due as of March 31, 2017 and September 30, 2016 and $12,299 and $5,155 of accrued interest due as of March 31, 2017 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 six months ended March 31, 2017, the Company made repayments totaling $11,100. There was a total of $183,412 due as of March 31, 2017 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 $9,278 of accrued interest due as of March 31, 2017. 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 six months ended March 31, 2017, the Company made repayments of $4,000. There was $46,000 of principal and $984 of accrued interest due as of March 31, 2017. 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 six months ended March 31, 2017, the Company made repayments totaling $6,000. There was $10,200 and $16,200 due as of March 31, 2017 and September 30, 2016, respectively.

EQUITY TRANSACTIONS

EQUITY TRANSACTIONS	6 Months Ended
	Mar. 31, 2017
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 43,875,285 of common shares during the six months ended March 31, 2017. The Company has 0 and 1,840,000 shares of Series A Convertible Stock issued and outstanding as March 31, 2017 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 March 31, 2017 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 March 31, 2017 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 six months ended March 31, 2017, 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 March 31, 2017 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 six months ended March 31, 2017, the Company issued 7,394,900 common shares valued at $134,700 for services; 43,875,285 common shares for the conversion of 1,840,000 shares of Series A Preferred Stock; 2,000,000 common shares for cash proceeds of $20,000; 2,912,500 common shares valued at $79,168 under its employee equity incentive plan, 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 $14,007 of convertible accrued interest. All conversions of outstanding principal and accrued interest on convertible notes payable were done so at contractual terms. There were 950,524,050 and 850,064,268 shares of common stock issued and outstanding at March 31, 2017 and September 30, 2016, respectively.

LOANS PAYABLE

LOANS PAYABLE	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 6 - LOANS PAYABLE	The Company had the following loans payable outstanding as of March 31, 2017 and September 30, 2016: March 31, 2017 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. $ - $ 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 On March 16, 2017, the Company executed notes payable for the purchase of three vehicles. The notes carry interest at 6.637% annually and mature on March 31, 2023. 75,165 - 97,665 77,375 Less: current portion of loans payable 32,886 77,375 Long-term portion of loans payable $ 64,779 $ - As of March 31, 2017 and September 30, 2016, the Company accrued interest of $2,664 and $638, respectively.

CONVERTIBLE DEBT

CONVERTIBLE DEBT	6 Months Ended
	Mar. 31, 2017
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 (12,958 ) 14,542 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 $ (121,495 ) $ 257,605 $ 8,029 The following table summarizes all convertible notes outstanding as of March 31, 2017: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 1 8/26/2016 8/26/2017 $ 76,650 $ (59,383 ) $ 17,267 $ 3,643 Noteholder 1 1/3/2017 5/18/2017 76,650 (59,383 ) 17,267 1,462 Noteholder 1 3/2/2017 3/2/2018 125,000 - 125,000 2,384 Noteholder 3 9/19/2016 5/19/2017 76,650 (10,077 ) 66,573 3,242 Noteholder 4 3/2/2017 3/2/2018 125,000 - 125,000 2,384 $ 479,950 $ (128,843 ) $ 351,107 $ 13,115 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 may prepay the note during the first six months it is outstanding. During the six months ended March 31, 2017, 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 March 31, 2017 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 13, 2016pursuant 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. During the six months ended March 31, 2017, the noteholder converted all outstanding principal and interest in exchange for a total of 7,164,852 common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at March 31, 2017 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. There was $76,650 and $76,650 of principal and $3,643 and $588 of accrued interest due at March 31, 2017 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 which was funded on January 3, 2017 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. There was $76,650 and $0 of principal and $1,462 and $0 of accrued interest due at March 31, 2017 September 30, 2016, respectively. On March 2, 2017, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $125,000 of which $0 was an original issue discount resulting in cash proceeds to the Company of $125,000 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 March 2, 2018. The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 65% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. There was $125,000 and $0 of principal and $2,384 and $0 of accrued interest due at March 31, 2017 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 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 six months ended March 31, 2017, 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 March 31, 2017 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 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 six months ended March 31, 2017 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 March 31, 2017 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 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 six months ended March 31, 2017, 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 March 31, 2017 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 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 $3,242 and $185 of accrued interest due at March 31, 2017 and September 30, 2016, respectively. Noteholder 4 On March 2, 2017, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $125,000 of which $0 was an original issue discount resulting in cash proceeds to the Company of $125,000 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 March 2, 2018. The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 65% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. There was $125,000 and $0 of principal and $2,384 and $0 of accrued interest due at March 31, 2017 September 30, 2016, respectively.

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 8 - DERIVATIVE LIABILITY	As of March 31, 2017 and September 30, 2016 the Company had a $428,615 and $775,246 derivative liability balance on the balance sheets and recorded a loss from derivative liability fair value adjustments of $85,035 and $120,755 during the three months ended March 31, 2017 and 2016, respectively and losses of $191,278 and $34,342 during the six months ended March 31, 2017. 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 six months ended March 31, 2017, the noteholder elected to convert all outstanding principal and interest due. Upon conversion in full, 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 six months ended March 31, 2017. 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 six months ended March 31, 2017, the noteholder elected to convert all outstanding principal and interest due. Upon conversion, 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 six months ended March 31, 2017. 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 March 31, 2017 the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $142,563 and recorded a $183,265 gain from change in fair value of derivatives for the six months ended March 31, 2017. 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 40%, (3) risk-free interest rate of .74%, (4) expected life of 0.13 of a year, and (5) estimated fair value of the Company’s common stock of $0.0228 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 six months ended March 31, 2017, the noteholder elected to convert all outstanding principal and interest due. Upon conversion, 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 six months ended March 31, 2017. 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 six months ended March 31, 2017, the noteholder elected to convert all outstanding principal and interest due. Upon conversion, 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 six months ended March 31, 2017. 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 six months ended March 31, 2017, the noteholder elected to convert all outstanding principal and interest due. Upon conversion, 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 six months ended March 31, 2017. 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. 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 $108,896 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 $32,246 being recognized as a loss on derivative fair value measurement. At March 31, 2017 the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $143,026 and recorded a $34,130 loss from change in fair value of derivatives for the six months ended March 31, 2017. 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 78%, (3) risk-free interest rate of .74%, (4) expected life of 0.36 of a year, and (5) estimated fair value of the Company’s common stock of $0.0228 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 $108,896 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 $32,246 being recognized as a loss on derivative fair value measurement. At March 31, 2017 the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $143,026 and recorded a $34,130 loss from change in fair value of derivatives for the six months ended March 31, 2017. 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 78%, (3) risk-free interest rate of .74%, (4) expected life of 0.36 of a year, and (5) estimated fair value of the Company’s common stock of $0.0228 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 March 31, 2017: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2016 $ 775,246 Initial measurement of derivative liabilities 703,806 Change in fair market value (160,928 ) Write off due to conversion (889,509 ) Balance, March 31, 2017 $ 428,615 The following table summarizes the loss on derivative liability included in the income statement for the six months ended March 31, 2017 and 2016, respectively. March 31, 2017 2016 Day one loss due to derivatives on convertible debt $ 352,206 $ 74,377 Change in fair value of derivatives (160,928 ) (40,035 ) Total derivative expense (gain) $ 191,278 $ 34,342

INDUSTRY SEGMENTS

INDUSTRY SEGMENTS	6 Months Ended
	Mar. 31, 2017
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. Advisory The Company provides advisory, licensing and compliance services to the cannabis industry under its brand Signal Bay Research. Advisory 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 March31, 2017, 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. Six months ended March 31, 2017 Corporate Advisory Services Testing Services Total Consolidated Revenue $ - $ 187,175 $ 1,314,004 $ 1,501,179 Segment income (loss) from operations (378,704 ) 4,648 (299,118 ) (673,174 ) Total assets 93,328 90,600 3,811,833 3,995,761 Capital expenditures - (1,038 ) (44,726 ) (45,764 ) Depreciation and amortization - 11,947 108,783 120,730 Six months ended March 31, 2016 Corporate Advisory Services Testing Services Total Consolidated Revenue $ - $ 195,673 $ 79,657 $ 275,330 Segment income (loss) from operations - (172,450 ) (61,617 ) (234,067 ) Total assets - 662,162 58,691 720,853 Capital expenditures - - 11,681 11,681 Depreciation and amortization - 18,586 5,574 24,160 Three months ended March 31, 2017 Corporate Advisory Services Testing Services Total Consolidated Revenue $ - $ 87,297 $ 745,426 $ 832,723 Segment income (loss) from operations (163,362 ) (7,717 ) (110,779 ) (281,858 ) Total assets 93,328 90,600 3,811,833 3,995,761 Capital expenditures - - (19,450 ) (19,450 ) Depreciation and amortization - 5,973 61,920 67,893 Three months ended March 31, 2016 Corporate Advisory Services Testing Services Total Consolidated Revenue $ - $ 64,587 $ 40,019 $ 104,606 Segment income (loss) from operations - (91,380 ) (39,142 ) (130,522 ) Total assets - 662,162 58,691 720,853 Capital expenditures - - 2,429 2,429 Depreciation and amortization - 5,922 2,837 8,759

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 10 - STOCK OPTIONS AND WARRANTS	The following table summarizes all stock option and warrant activity for the six months ended March 31, 2017: 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, March 31, 2017 34,500,000 $ 0.005 The following table discloses information regarding outstanding and exercisable options and warrants at March 31, 2017: 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 4.38 7,625,000 $ 0.004 $0.013 4,000,000 0.013 4.56 - 0.013 Total 34,500,000 $ 0.005 4.40 7,625,000 $ 0.004 In determining the compensation cost of the stock options granted, the fair value of each option grant has been estimated on the date of grant using the Black-Scholes option pricing model. The assumptions used in these calculations are summarized as follows: March 31, 2017 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 $34,083 and $0 during the six months ended March 31, 2017 and 2016 and $16,875 and $0 during the three months ended March 31, 2017 and 2016, respectively.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Mar. 31, 2017
Notes to Financial Statements
NOTE 11 - SUBSEQUENT EVENTS	On various dates through May 22, 2017, the Company issued a total of 10,000,000 shares of common stock for services valued at $178,000 to a consultant, 1,981,250 shares of common stock valued at $45,060 under its Equity Incentive Plan, 14,606,290 common shares for the conversion of $126,650 of principal on convertible notes and 744,313 common shares for the conversion of $6,482 of accrued interest. All conversions of convertible note principal and accrued interest were done at contractual rates. In May 2017, the Company issued 5,000,000 shares of common stock for cash proceeds of $50,000. On April 1, 2017, the Company granted 2,000,000 shares under its Equity Incentive Plan. 25% of the shares on the three month anniversary with the remaining vesting quarterly through April 1, 2017.

SUMMARY OF SIGNIFICANT ACCOUN17

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Mar. 31, 2017
Summary Of Significant Accounting Policies 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 and $100,000 of related party notes payable have been reclassified from long term to current. 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 March 31, 2017: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 428,615 $ 428,615 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 or six months ended March 31, 2017 or 2016. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting ” In January 2017, the FASB issued ASU 2017-04, “ Intangibles—Goodwill and Other (Topic 350), Simplifying the Test for Goodwill Impairment”. Management believes recently issued accounting pronouncements will have no impact on the financial statements of the Company.
Net Income (Loss) Per Share	Basic loss per share is computed by dividing net income, or loss, by the weighted average number of shares of common stock outstanding for the period. Diluted earnings (loss) per share is computed by dividing net income, or loss, by the weighted average number of shares of common stock outstanding for the period. Because of the net losses incurred during the three and six months ended March 31, 2017 and 2016, the impacts of dilutive instruments would have been anti-dilutive for the period presented and have been excluded from the diluted loss per share calculations.

SUMMARY OF SIGNIFICANT ACCOUN18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Mar. 31, 2017
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 March 31, 2017: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 428,615 $ 428,615 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)	6 Months Ended
	Mar. 31, 2017
Summary of the Company's operations	Three months ended March 31, Six months ended March 31, 2017 2016 2017 2016 Revenues Testing services $ 745,426 $ 92,817 $ 1,354,200 $ 163,959 Advisory services 87,297 64,587 187,175 195,673 Total revenue 832,723 157,404 1,541,375 359,632 Cost of revenue Testing services 594,495 144,124 1,190,695 267,856 Advisory services 19,505 32,534 32,005 70,068 Total cost of revenue 614,000 176,658 1,222,700 337,924 Gross margin 218,723 (19,254 ) 318,675 21,708 Operating expenses Selling, general and administrative 460,736 119,904 901,226 276,439 Depreciation and amortization 39,845 5,380 59,276 17,410 Total operating expenses 500,581 125,284 960,502 293,849 Loss from operations (281,858 ) (144,538 ) (641,827 ) (272,141 ) Other expense Interest expense (97,987 ) (90,491 ) (421,865 ) (143,266 ) Loss on disposal of asset - (1 ) - (720 ) (Loss) gain on change in fair market value of derivative liabilities (85,035 ) (120,755 ) (191,278 ) (34,342 ) Total other expense (183,022 ) (211,247 ) (613,143 ) (178,328 ) Net loss $ (464,880 ) $ (355,785 ) $ (1,254,970 ) $ (450,469 )
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 $ 67,815 2018 135,630 2019 135,630 2020 135,630 2021 93,455 Thereafter 3,955 Total $ 572,115
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

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	6 Months Ended
	Mar. 31, 2017
Loans Payable Tables
Schedule of loans payable outstanding	March 31, 2017 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. $ - $ 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 On March 16, 2017, the Company executed notes payable for the purchase of three vehicles. The notes carry interest at 6.637% annually and mature on March 31, 2023. 75,165 - 97,665 77,375 Less: current portion of loans payable 32,886 77,375 Long-term portion of loans payable $ 64,779 $ -

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	6 Months Ended
	Mar. 31, 2017
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 (12,958 ) 14,542 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 $ (121,495 ) $ 257,605 $ 8,029 The following table summarizes all convertible notes outstanding as of March 31, 2017: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 1 8/26/2016 8/26/2017 $ 76,650 $ (59,383 ) $ 17,267 $ 3,643 Noteholder 1 1/3/2017 5/18/2017 76,650 (59,383 ) 17,267 1,462 Noteholder 1 3/2/2017 3/2/2018 125,000 - 125,000 2,384 Noteholder 3 9/19/2016 5/19/2017 76,650 (10,077 ) 66,573 3,242 Noteholder 4 3/2/2017 3/2/2018 125,000 - 125,000 2,384 $ 479,950 $ (128,843 ) $ 351,107 $ 13,115

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	6 Months Ended
	Mar. 31, 2017
Derivative Liabilities 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 March 31, 2017: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2016 $ 775,246 Initial measurement of derivative liabilities 703,806 Change in fair market value (160,928 ) Write off due to conversion (889,509 ) Balance, March 31, 2017 $ 428,615
Summarizes the loss on derivative liability	The following table summarizes the loss on derivative liability included in the income statement for the six months ended March 31, 2017 and 2016, respectively. March 31, 2017 2016 Day one loss due to derivatives on convertible debt $ 352,206 $ 74,377 Change in fair value of derivatives (160,928 ) (40,035 ) Total derivative expense (gain) $ 191,278 $ 34,342

INDUSTRY SEGMENTS (Tables)

INDUSTRY SEGMENTS (Tables)	6 Months Ended
	Mar. 31, 2017
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 March31, 2017, 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. Six months ended March 31, 2017 Corporate Advisory Services Testing Services Total Consolidated Revenue $ - $ 187,175 $ 1,314,004 $ 1,501,179 Segment income (loss) from operations (378,704 ) 4,648 (299,118 ) (673,174 ) Total assets 93,328 90,600 3,811,833 3,995,761 Capital expenditures - (1,038 ) (44,726 ) (45,764 ) Depreciation and amortization - 11,947 108,783 120,730 Six months ended March 31, 2016 Corporate Advisory Services Testing Services Total Consolidated Revenue $ - $ 195,673 $ 79,657 $ 275,330 Segment income (loss) from operations - (172,450 ) (61,617 ) (234,067 ) Total assets - 662,162 58,691 720,853 Capital expenditures - - 11,681 11,681 Depreciation and amortization - 18,586 5,574 24,160 Three months ended March 31, 2017 Corporate Advisory Services Testing Services Total Consolidated Revenue $ - $ 87,297 $ 745,426 $ 832,723 Segment income (loss) from operations (163,362 ) (7,717 ) (110,779 ) (281,858 ) Total assets 93,328 90,600 3,811,833 3,995,761 Capital expenditures - - (19,450 ) (19,450 ) Depreciation and amortization - 5,973 61,920 67,893 Three months ended March 31, 2016 Corporate Advisory Services Testing Services Total Consolidated Revenue $ - $ 64,587 $ 40,019 $ 104,606 Segment income (loss) from operations - (91,380 ) (39,142 ) (130,522 ) Total assets - 662,162 58,691 720,853 Capital expenditures - - 2,429 2,429 Depreciation and amortization - 5,922 2,837 8,759

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	6 Months Ended
	Mar. 31, 2017
Stock Options And Warrants Tables
Summarizes stock option and warrant activity	The following table summarizes all stock option and warrant activity for the six months ended March 31, 2017: 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, March 31, 2017 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 March 31, 2017: 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 4.38 7,625,000 $ 0.004 $0.013 4,000,000 0.013 4.56 - 0.013 Total 34,500,000 $ 0.005 4.40 7,625,000 $ 0.004
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	In determining the compensation cost of the stock options granted, the fair value of each option grant has been estimated on the date of grant using the Black-Scholes option pricing model. The assumptions used in these calculations are summarized as follows: March 31, 2017 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 $34,083 and $0 during the six months ended March 31, 2017 and 2016 and $16,875 and $0 during the three months ended March 31, 2017 and 2016, respectively.

NATURE OF ACTIVITIES AND CONT25

NATURE OF ACTIVITIES AND CONTINUANCE OF BUSINESS (Details Narrative) - shares	Jun. 01, 2016	Mar. 31, 2017	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] | Common Stock
Ownership			100.00%

SUMMARY OF SIGNIFICANT ACCOUN26

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
Liabilities
Derivative financial instruments	$ 428,615	$ 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	$ 428,615	$ 775,246

SUMMARY OF SIGNIFICANT ACCOUN27

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)	Sep. 30, 2016USD ($)
Summary Of Significant Accounting Policies Details Narrative
Voting equity interests	50.00%
Accumulated amortization	$ 31,178
Related party notes payable	$ 100,000

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($)	Mar. 31, 2017	Sep. 30, 2016
ASSETS ACQUIRED:
PREPAID EXPENSES	$ 1,273
GOODWILL	2,415,057	1,415,408
RELATED PARTY PAYABLES		$ 100,000
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		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Revenues
Testing services	$ 745,426	$ 40,019	$ 1,314,004	$ 79,657
Advisory services	87,297	64,587	187,175	195,673
Total Revenue	832,723	104,606	1,501,179	275,330
Cost of revenue
Advisory services	19,505	32,534	32,005	70,068
Total cost of revenue	614,000	145,469	1,204,079	283,899
Operating expenses
Selling, general and administrative	460,736	84,279	895,894	208,088
Depreciation and amortization	39,845	5,380	74,380	17,410
Other expense
Interest expense	(97,987)	(89,222)	(421,409)	(140,975)
Loss on disposal of assets		(1)		(720)
(Loss) gain on change in fair market value of derivative liabilities	(85,035)	(120,755)	(191,278)	(34,342)
Net Loss	(464,880)	(340,500)	(1,285,861)	(410,104)
Pro Forma [Member]
Revenues
Testing services	745,426	92,817	1,354,200	163,959
Advisory services	87,297	64,587	187,175	195,673
Total Revenue	832,723	157,404	1,541,375	359,632
Cost of revenue
Testing services	594,495	144,124	1,190,695	267,856
Advisory services	19,505	32,534	32,005	70,068
Total cost of revenue	614,000	176,658	1,222,700	337,924
Gross margin	218,723	(19,254)	318,675	21,708
Operating expenses
Selling, general and administrative	460,736	119,904	901,226	276,439
Depreciation and amortization	39,845	5,380	59,276	17,410
Total operating expenses	500,581	125,284	960,502	293,849
Loss from Operations	(281,858)	(144,538)	(641,827)	(272,141)
Other expense
Interest expense	(97,987)	(90,491)	(421,865)	(143,266)
Loss on disposal of assets		(1)		(720)
(Loss) gain on change in fair market value of derivative liabilities	(85,035)	(120,755)	(191,278)	(34,342)
Total other income (expense)	(183,022)	(211,247)	(613,143)	(178,328)
Net Loss	$ (464,880)	$ (355,785)	$ (1,254,970)	$ (450,469)

ACQUISITIONS (Details 2)

ACQUISITIONS (Details 2)	Mar. 31, 2017USD ($)
Acquisitions Details 2
2,017	$ 67,815
2,018	135,630
2,019	135,630
2,020	135,630
2,021	93,455
Thereafter	3,955
Total	$ 572,115

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - Green Style Consulting, LLC [Member]	1 Months Ended
	Oct. 26, 2016USD ($)shares
Issuance of shares | 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	Sep. 30, 2016	May 24, 2016	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016	Sep. 30, 2016	Dec. 31, 2016
Current Portion - Notes Payable - Related Party				$ 100,000						$ 100,000
Notes Payable - Related Party, less Current Portion				776,751		$ 1,305,412		$ 1,305,412		776,751
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]
Borrowed amount			$ 194,512
Interest rate			6.00%
Management consulting services expenses			$ 9,278
Current Portion - Notes Payable - Related Party			$ 340,000
Maturity date			Oct. 16, 2020
Issuance of promissory note			$ 340,000
Anthony Smith [Member]
Borrowed amount		$ 636,000
Percentage owned		80.00%
Company repaid								$ 50,000
Interest rate						5.00%		5.00%
Management consulting services expenses				5,155				$ 12,299
Total amount owed				$ 311,000		$ 261,000		$ 261,000		$ 311,000
Series C Convertible Preferred Stock, Shares Issued				300,000		300,000		300,000		300,000
Preferred Stock value				$ 135,000		$ 135,000		$ 135,000		$ 135,000
Short-term loan				336,000		$ 336,000		336,000		336,000
Sara Lausmann [Member]
Borrowed amount					$ 972,500
Company repaid								$ 24,308
Interest rate						5.00%		5.00%
Management consulting services expenses						$ 31,480				13,521
Total amount owed				737,584		713,276		$ 713,276		737,584
Current Portion - Notes Payable - Related Party				137,584		113,276		113,276		137,584
Notes Payable - Related Party, less Current Portion				600,000		600,000		600,000		600,000
Series C Convertible Preferred Stock, Shares Issued					200,000
Preferred Stock value					$ 80,000
Short-term loan					72,500
Long-term note					$ 700,000
Eric Ezrine, CR Labs, President [Member]
Borrowed amount								44,500
Company repaid								4,000
Related Party Transactions due amount				13,269		$ 6,157		$ 6,157		13,269
Interest rate						0.00%		0.00%
Management consulting services expenses						$ 32,500				44,500
Current Portion - Notes Payable - Related Party						7,112		$ 7,112
Chief Operating Officer [Member]
Borrowed amount										96,000
Company repaid								7,500		4,295
Related Party Transactions due amount				91,705		$ 84,205		$ 84,205		91,705	$ 91,705
Interest rate						0.00%		0.00%			0.00%
Newport Commercials Advisors [Member]
Management consulting services expenses						$ 13,124	$ 12,606	$ 27,672	$ 34,006
Chief Executive Officer [Member]
Borrowed amount								80,100
Company repaid								73,002
Related Party Transactions due amount						7,098		7,098
Green Style Consulting, LLC [Member]
Company repaid								4,000
Interest rate	5.00%
Management consulting services expenses								984
Current Portion - Notes Payable - Related Party	$ 50,000
Maturity date	Oct. 31, 2018
Issuance of promissory note						46,000		46,000
Chief Science Officer [Member]
Borrowed amount										16,200
Company repaid										6,000
Total amount owed				$ 16,200		$ 10,200		$ 10,200		$ 16,200

EQUITY TRANSACTIONS (Details Na

EQUITY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2017	Sep. 30, 2016
Common shares issued for cash proceeds, Amount	$ 79,168	$ 46,473
Common shares issued for cash proceeds, Shares	2,912,500	6,087,500
Common shares issued for equity incentive plan, Amount	$ 20,000	$ 46,473
Common shares issued for equity incentive plan, Shares	2,000,000	6,087,500
Common shares issued for services valued, Amount	$ 134,700	$ 138,447
Common shares issued for services valued, Shares	7,394,900	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	$ 14,007	$ 4,135
Common stock, shares issued	950,524,050	850,064,268
Common stock, shares outstanding	950,524,050	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 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 A Preferred Stock
Convertible Preferred Stock, Par Value	$ 0.0001	$ 0.0001
Convertible Preferred Stock, Shares Authorized	1,850,000	1,850,000
Convertible Preferred Stock, Shares Issued	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	1,840,000
stock conversion converted instrument shares issued	43,875,285
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 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
stock conversion converted instrument shares issued	43,875,285
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 ($)	Mar. 31, 2017	Sep. 30, 2016
Loan Payable	$ 97,665	$ 77,375
Less: current portion of loans payable	32,886	77,375
Long-term portion of loans payable	64,779
Loans Payable [Member]
Loan Payable		49,875
Loans Payable One [Member]
Loan Payable	22,500	27,500
Loans Payable Two [Member]
Loan Payable	$ 75,165

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative)	1 Months Ended
	Mar. 16, 2017	Jul. 22, 2016USD ($)Number	Mar. 31, 2017USD ($)	Sep. 30, 2016USD ($)	May 24, 2016USD ($)
Debt discount			$ 128,843	$ 121,495
Loans Payable [Member]
Accrued interest			$ 2,664	$ 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	6.637%				5.00%
Maturity date	Mar. 31, 2023

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2017	Sep. 30, 2016	Mar. 21, 2016
Principal amount	$ 479,950	$ 379,100
Unamortized Debt Discount	(128,843)	(121,495)
Carrying Value	351,107	257,605
Accrued Interest	$ 13,115	$ 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	(59,383)	(5,867)
Carrying Value	17,267	70,783
Accrued Interest	$ 3,643	$ 2,268
Noteholder 1 One [Member]
Issue Date	Jan. 3, 2017	Aug. 26, 2016
Due Date	May 18, 2017	Aug. 26, 2017
Principal amount	$ 76,650	$ 76,650
Unamortized Debt Discount	(59,383)	(6,650)
Carrying Value	17,267	70,000
Accrued Interest	$ 1,462	$ 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	(10,077)	(12,958)
Carrying Value	66,573	14,542
Accrued Interest	3,242	$ 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
Noteholder 1 Two [Member]
Principal amount	125,000
Unamortized Debt Discount
Carrying Value	125,000
Accrued Interest	$ 2,384
Noteholder 4 Four [Member]
Issue Date	Mar. 2, 2017
Due Date	Mar. 2, 2018
Principal amount	$ 125,000
Unamortized Debt Discount
Carrying Value	125,000
Accrued Interest	$ 2,384

CONVERTIBLE NOTES PAYABLE (De37

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Mar. 02, 2017	Sep. 19, 2016	Aug. 26, 2016	May 23, 2016	May 19, 2016	May 17, 2016	Mar. 21, 2016	Mar. 31, 2017	Sep. 30, 2016
Convertible promissiory note principal amount								$ 479,950	$ 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	$ 125,000		$ 76,650
Discount on convertible promissiory note	0		6,650
Cash proceeds from convertible promissiory note	$ 125,000		$ 70,000
Annual interest rate			8.00%
Maturity date of note	Mar. 2, 2018		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 65% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.		The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Noteholder 1 [Member] | August 26, 2016 [Member]
Convertible promissiory note principal amount								76,650	76,650
Accrued interest on note								3,643	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			$ 76,650
Discount on convertible promissiory note			6,650			6,650
Cash proceeds from convertible promissiory note			$ 70,000			$ 70,000
Annual interest rate			8.00%			8.00%
Maturity date of note			Aug. 26, 2017			May 18, 2017
Description of conversion of note payable			The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.			The Note 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								7,164,852
Noteholder 1 [Member] | Transaction 2 [Member] | August 26, 2016 [Member]
Convertible promissiory note principal amount								$ 76,650	0
Accrued interest on note								1,462	0
Noteholder 1 [Member] | Transaction 2 [Member] | March 2, 2017 [Member]
Convertible promissiory note principal amount								125,000	0
Accrued interest on note								2,384	0
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 2, 2017 [Member] | Noteholder 4 [Member]
Convertible promissiory note principal amount								125,000	0
Accrued interest on note								2,384	0
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
Debt conversion converted instrument shares issued								12,735,692
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								$ 3,242	$ 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%			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.
Noteholder 4 Four [Member]
Convertible promissiory note principal amount	$ 125,000
Discount on convertible promissiory note	0
Cash proceeds from convertible promissiory note	$ 125,000
Annual interest rate	8.00%
Maturity date of note	Mar. 2, 2018
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 65% 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 ($)	6 Months Ended	12 Months Ended
	Mar. 31, 2017	Sep. 30, 2016
Beginning Balance	$ 775,246
Ending Balance	428,615	$ 775,246
Derivative Liability [Member]
Beginning Balance	775,246	200,460
Initial measurement of derivative liabilities	703,806	634,862
Change in fair market value	(160,928)	1,014,678
Write off due to conversion	(889,509)	(1,074,754)
Ending Balance	$ 428,615	$ 775,246

DERIVATIVE LIABILITY (Details 1

DERIVATIVE LIABILITY (Details 1) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Total derivative expense (gain)	$ (85,035)	$ (120,755)	$ (191,278)	$ (34,342)
Derivative Liability [Member]
Day one loss due to derivatives on convertible debt	352,206	74,377
Change in fair value of derivatives	(160,928)	(40,035)
Total derivative expense (gain)	$ 191,278	$ 34,342

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Sep. 30, 2016
Derivative liability	$ 428,615		$ 428,615			$ 775,246
Loss on change in fair market value of derivative liabilities	85,035	$ 120,755	191,278	$ 34,342
Convertible Notes Payable [Member]
Derivative liability	428,615		428,615		$ 190,280	$ 775,246
Loss on change in fair market value of derivative liabilities	85,035	$ 120,755	191,278	$ 34,342
Convertible Notes Payable Eight [Member]
Loss on change in fair market value of derivative liabilities			143,026
Convertible Promissory Notes	76,650		$ 76,650
Maturity date			Aug. 18, 2017
Interest rate			8.00%
Discounted rate			45.00%
Aggregate fair value	108,896		$ 108,896
Debt discount	76,650		76,650
Change in fair value of derivatives			$ 34,130
Dividend yield			0.00%
Expected volatility rate			78.00%
Risk-free interest rate			0.74%
Expected life			4 months 32 days
Estimated fair value per share			$ 0.0228
Fair value at initial measurement of derivative liability	32,246		$ 32,246
Convertible Notes Payable Seven [Member]
Loss on change in fair market value of derivative liabilities			143,026
Convertible Promissory Notes	76,650		$ 76,650
Maturity date			Aug. 18, 2017
Interest rate			8.00%
Discounted rate			45.00%
Aggregate fair value	108,896		$ 108,896
Debt discount	76,650		76,650
Change in fair value of derivatives			$ 34,130
Dividend yield			0.00%
Expected volatility rate			78.00%
Risk-free interest rate			0.74%
Expected life			4 months 32 days
Estimated fair value per share			$ 0.0228
Fair value at initial measurement of derivative liability	32,246		$ 32,246
Convertible Notes Payable Six [Member]
Loss on change in fair market value of derivative liabilities			0
Convertible Promissory Notes	45,000		$ 45,000
Maturity date			May 23, 2017
Interest rate			8.00%
Discounted rate			28.00%
Aggregate fair value	69,650		$ 69,650
Debt discount	45,000		45,000
Change in fair value of derivatives			8,260
Derivative liability due to conversion	61,390		$ 61,390
Dividend yield			0.00%
Expected volatility rate			253.00%
Risk-free interest rate			0.63%
Expected life			5 months 52 days
Estimated fair value per share			$ 0.0264
Fair value at initial measurement of derivative liability	24,650		$ 24,650
Convertible Notes Payable Five [Member]
Loss on change in fair market value of derivative liabilities			0
Convertible Promissory Notes	76,500		$ 76,500
Maturity date			May 18, 2017
Interest rate			8.00%
Discounted rate			45.00%
Aggregate fair value	136,874		$ 136,874
Debt discount	76,650		76,650
Change in fair value of derivatives			31,054
Derivative liability due to conversion	105,820		$ 105,820
Dividend yield			0.00%
Expected volatility rate			245.00%
Risk-free interest rate			0.66%
Expected life			5 months 16 days
Estimated fair value per share			$ 0.0209
Fair value at initial measurement of derivative liability	60,224		$ 60,224
Convertible Notes Payable Four [Member]
Loss on change in fair market value of derivative liabilities			0
Convertible Promissory Notes	76,500		$ 76,500
Maturity date			May 18, 2017
Interest rate			8.00%
Discounted rate			45.00%
Aggregate fair value	279,490		$ 279,490
Debt discount	76,650		76,650
Change in fair value of derivatives			22,645
Derivative liability due to conversion	256,845		$ 256,845
Dividend yield			0.00%
Expected volatility rate			260.00%
Risk-free interest rate			0.63%
Expected life			5 months 76 days
Estimated fair value per share			$ 0.0285
Fair value at initial measurement of derivative liability	202,840		$ 202,840
Convertible Notes Payable Three [Member]
Loss on change in fair market value of derivative liabilities			142,563
Convertible Promissory Notes	76,500		$ 76,500
Maturity date			May 19, 2017
Interest rate			8.00%
Discounted rate			50.00%
Aggregate fair value	255,582		$ 255,582
Debt discount	70,000		70,000
Change in fair value of derivatives			$ 183,265
Dividend yield			0.00%
Expected volatility rate			40.00%
Risk-free interest rate			0.74%
Expected life			1 month 56 days
Estimated fair value per share			$ 0.0228
Fair value at initial measurement of derivative liability	185,582		$ 185,582
Convertible Notes Payable Two [Member]
Loss on change in fair market value of derivative liabilities			0
Convertible Promissory Notes	76,500		$ 76,500
Maturity date			May 19, 2017
Interest rate			8.00%
Discounted rate			50.00%
Aggregate fair value	166,260		$ 166,260
Debt discount	70,000		70,000
Change in fair value of derivatives			39,489
Derivative liability due to conversion	286,339		$ 286,339
Dividend yield			0.00%
Expected volatility rate			260.00%
Risk-free interest rate			0.63%
Expected life			5 months 88 days
Estimated fair value per share			$ 0.0285
Fair value at initial measurement of derivative liability	96,260		$ 96,260
Convertible Notes Payable One [Member]
Loss on change in fair market value of derivative liabilities			0
Convertible Promissory Notes	27,500		$ 27,500
Maturity date			Mar. 21, 2017
Interest rate			8.00%
Discounted rate			50.00%
Aggregate fair value	36,769		$ 36,769
Debt discount	25,000		25,000
Change in fair value of derivatives			55,525
Derivative liability due to conversion	179,115		$ 179,115
Dividend yield			0.00%
Expected volatility rate			279.00%
Risk-free interest rate			0.48%
Expected life			5 months 52 days
Estimated fair value per share			$ 0.0221
Fair value at initial measurement of derivative liability	$ 11,769		$ 11,769

INDUSTRY SEGMENTS (Details)

INDUSTRY SEGMENTS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Revenue	$ 832,723	$ 104,606	$ 1,501,179	$ 275,330
Corporate [Member]
Revenue
Segment gain (loss) from operations	(163,362)		(378,704)
Total assets	93,328		93,328
Capital expenditures
Depreciation and amortization
Advisory Services [Member]
Revenue	87,297	64,587	187,175	195,673
Segment gain (loss) from operations	(7,717)	(91,380)	4,648	(172,450)
Total assets	90,600	662,162	90,600	662,162
Capital expenditures			(1,038)
Depreciation and amortization	5,973	5,922	11,947	18,586
Testing Services [Member]
Revenue	745,426	40,019	1,314,004	79,657
Segment gain (loss) from operations	(110,779)	(39,142)	(299,118)	(61,617)
Total assets	3,811,833	58,691	3,811,833	58,691
Capital expenditures	(19,450)	2,429	(44,726)	11,681
Depreciation and amortization	61,920	2,837	108,783	5,574
Total Consolidated [Member]
Revenue	832,723	104,606	1,501,179	275,330
Segment gain (loss) from operations	(281,858)	(130,522)	(673,174)	(234,067)
Total assets	3,995,761	720,853	3,995,761	720,853
Capital expenditures	(19,450)	2,429	(45,764)	11,681
Depreciation and amortization	$ 67,893	$ 8,759	$ 120,730	$ 24,160

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details)	6 Months Ended
	Mar. 31, 2017$ / 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	6 Months Ended
	Mar. 31, 2017	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)	52 months 8 days
Exercisable Number of Option Shares	7,625,000
Exercisable Weighted Average Exercise Price	$ 0.004
0.004 [Member]
Outstanding Number of Option Shares	30,500,000
Outstanding Weighted Average Exercise Price	$ 0.004
Weighted Average Remaining Life (Years)	52 months 56 days
Exercisable Number of Option Shares	7,625,000
Exercisable Weighted Average Exercise Price	$ 0.004
0.013 [Member]
Outstanding Number of Option Shares	4,000,000
Outstanding Weighted Average Exercise Price	$ 0.013
Weighted Average Remaining Life (Years)	54 months 72 days
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 0.013

STOCK OPTIONS AND WARRANTS (D44

STOCK OPTIONS AND WARRANTS (Details 2)	6 Months Ended
	Mar. 31, 2017
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		6 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Stock Options And Warrants Details Narrative
Stock option expense	$ 16,875	$ 0	$ 34,083	$ 0

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Apr. 01, 2017	May 31, 2017	May 22, 2017	Mar. 31, 2017	Sep. 30, 2016
Convertible note payable				$ 351,107	$ 257,605
Subsequent Event [Member]
Convertible note payable			$ 126,650
Common stock for services		5,000,000	14,606,290
Conversion of common shares			744,313
Cash proceeds		$ 50,000
Accrued interest			$ 6,482
Subsequent Event [Member] | Equity Incentive Program [Member]
Common stock for services			10,000,000
Common stock for services, value			$ 178,000
Conversion of common shares			1,981,250
Conversion of common shares, value			$ 45,060
Shares granted under equity incentive plan	2,000,000
Description for vesting of shares	25% of the shares on the three month anniversary with the remaining vesting quarterly through April 1, 2017