EVIO (EVIO) 10-K 17 Jan 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2017	Jan. 17, 2018	Mar. 31, 2017
Document And Entity Information
Entity Registrant Name	EVIO, INC.
Entity Central Index Key	715,788
Document Type	10-K
Document Period End Date	Sep. 30, 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		13,957,529
Entity Public Float			$ 18,124,808
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,017

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Current assets:
Cash	$ 121,013	$ 57,486
Accounts receivable, net of allowance of $74,782 and $0	229,564	9,483
Prepaid expenses	169,557
Other current asset	7,438	40,000
Note receivable, current portion	100,000	25,000
Total current assets	627,572	131,969
Property and equipment, net of accumulated depreciation of $213,447 and $68,610, respectively	547,073	205,842
Security deposits	92,892	6,476
Note receivable, net of current portion	1,200,000
Intangible assets, net of accumulated amortization, net of accumulated amortization of $189,475 and $49,319	592,260	426,301
Goodwill	2,958,137	1,415,408
Total assets	6,017,934	2,185,996
Current liabilities
Accounts payable and accrued liabilities	773,053	223,316
Client deposits	119,281	22,500
Deferred revenue	40,800
Interest payable	133,697	27,197
Capital lease obligation, current	37,990
Derivative liability	294,637	775,246
Convertible notes payable, net of discounts of $208,680 and $121,496, respectively	1,212,720	257,605
Loans payable, current, net of discounts of $127,662 and $0	1,503,545	77,375
Loans payable, related party, current	312,855	333,007
Total current liabilities	4,428,578	1,716,246
Capital lease obligation, net of current portion	52,777
Loans payable, net of current portion	59,832
Loans payable, related party, net of current portion, net of discounts of $42,044 and $0, respectively	1,251,306	876,751
Total liabilities	5,792,493	2,592,997
Stockholders equity (deficit)
Common Stock, Par Value $.0001, 1,000,000,000 authorized; 10,732,922 and 8,500,643 issued and outstanding at September 30, 2017 and 2016	1,073	850
Additional Paid In Capital	7,657,982	3,435,608
Accumulated Deficit	(7,592,371)	(4,032,177)
Total stockholders equity (deficit)	67,317	(594,980)
Non-controlling interest	158,124	187,979
Total equity (deficit)	225,441	(407,001)
Total liabilities and stockholders equity (deficit)	6,017,934	2,185,996
Series A Preferred Stock
Stockholders equity (deficit)
Convertible Preferred Stock		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 [Member]
Stockholders equity (deficit)
Convertible Preferred Stock	$ 83	$ 5

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Current assets:
Accounts receivable, net of allowance	$ 74,782	$ 0
Property and equipment, net of accumulated depreciation	213,447	68,610
Intangible assets, net of accumulated amortization	189,475	49,319
Current liabilities
Convertible notes payable, net of discounts	208,680	121,496
Loans payable, current, net of discounts	127,662	0
Liabilities Noncurrent
Loans payable, related party	$ 42,044	$ 0
Stockholders' (deficit) equity
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares issued	10,732,922	8,500,643
Common stock, shares outstanding	10,732,922	8,500,643
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 [Member]
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

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Revenues
Testing services	$ 2,696,227	$ 305,679
Consulting services	324,803	255,282
Total revenue	3,021,030	560,961
Cost of revenues
Testing services	2,282,164	391,753
Consulting services	70,505	110,135
Depreciation and amortization	181,139	25,167
Total cost of revenues	2,456,523	527,055
Gross margin	564,507	33,906
Operating expenses
Selling, general and administrative	2,454,209	785,758
Depreciation and amortization	181,139	40,696
Total operating expenses	2,635,349	826,454
Loss from operations	(2,070,842)	(792,548)
Other income (expense)
Interest expense	(1,011,150)	(324,282)
Loss on settlement of debt and account payable	(22,170)
Loss on disposal of asset		(720)
Impairment loss	(200,000)
Gain (loss) on change in fair market value of derivative liabilities	(285,887)	(1,434,540)
Total other income (expense)	(1,519,207)	(1,759,542)
Net Loss	(3,590,049)	(2,552,090)
Income (loss) attributable to non-controlling interest	(29,855)	(26,888)
Net loss attributable to Evio, Inc.	$ (3,560,194)	$ (2,525,202)
Basic and diluted loss per common share	$ (0.37)	$ (0.49)
Weighted average common shares outstanding	9,628,206	5,148,798

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS EQUITY (DEFICIT) - USD ($)	Series A Preferred Stock	Series B Preferred Stock	Series C Preferred Stock	Series D Preferred Stock [Member]	Common Stock Issuances [Member]	Additional Paid-In Capital	Noncontrolling Interest	Accumulated Deficit	Total
Beginning Balance, Shares at Sep. 30, 2015	1,840,000	5,000,000			3,986,486
Beginning Balance, Amount at Sep. 30, 2015	$ 184	$ 50			$ 399	$ 1,694,063	$ 97,117	$ (1,506,975)	$ 285,288
Series C preferred stock issued for acquisition, Shares			500,000
Series C preferred stock issued for acquisition, Amount			$ 50			214,950			215,000
Series D preferred stock issued for cash, Shares				48,000
Series D preferred stock issued for cash, Amount				$ 5		47,995			48,000
Common stock issued under employee equity incentive plan, Shares					60,875
Common stock issued under employee equity incentive plan, Amount					$ 6	46,467			46,473
Common stock issued for the conversion of notes payable, Shares					4,010,326
Common stock issued for the conversion of notes payable, Amount					$ 401	206,966			207,367
Common stock issued for the conversion of interest payable, Shares					14,686
Common stock issued for the conversion of interest payable, Amount					$ 1	4,134			4,135
Common stock issued for services, Shares					428,270
Common stock issued for services, Amount					$ 43	138,404			31,000
Common stock options issued under employee equity incentive plan						7,875			7,875
Reclassification of derivative liability to additional paid in capital						1,074,754			1,074,754
Minority interest in acquisition							117,750		117,750
Common stock issued for cash, Shares					112,000
Common stock issued for cash, Amount					$ 11	111,989			112,000
Net loss							(26,888)	(2,525,202)	(2,552,090)
Ending Balance, Shares at Sep. 30, 2016	1,840,000	5,000,000	500,000	48,000	8,500,643
Ending Balance, Amount at Sep. 30, 2016	$ 184	$ 500	$ 500	$ 5	$ 850	3,435,608	187,979	(4,032,177)	(407,001)
Series D preferred stock issued for cash, Shares				114,500
Series D preferred stock issued for cash, Amount				$ 11		114,489			114,500
Common stock issued under employee equity incentive plan, Shares					93,691
Common stock issued under employee equity incentive plan, Amount					$ 10	211,061			211,071
Common stock issued for the conversion of notes payable, Shares					1,142,892
Common stock issued for the conversion of notes payable, Amount					$ 114	764,936			765,050
Common stock issued for the conversion of interest payable, Shares					53,304
Common stock issued for the conversion of interest payable, Amount					$ 5	30,970			30,975
Common stock issued for services, Shares					333,949
Common stock issued for services, Amount					$ 33	537,482			138,447
Common stock options issued under employee equity incentive plan						118,577			118,577
Reclassification of derivative liability to additional paid in capital					$ 1,597,086				1,597,086
Conversion of series A preferred stock to common stock, Shares	(1,840,000)				438,753
Conversion of series A preferred stock to common stock, Amount	$ (184)				$ 44	140
Series D preferred stock issued for acquisition, Shares				670,000
Series D preferred stock issued for acquisition, Amount				$ 67		669,933			670,000
Common stock issued for cash, Shares					1,245,000
Common stock issued for cash, Amount					$ 498,000	111,989			112,000
Common stock issued for settlement of account payable, Shares					10,000
Common stock issued for settlement of account payable, Amount					$ 1	11,399			11,400
Common shares issued for settlement of note payable, Shares					40,935
Common shares issued for settlement of note payable, Amount					$ 4	46,662			46,666
Common shares issued for settlement, Shares					5,000
Common shares issued for settlement, Amount					$ 1	$ 7,650			$ 7,651
Common stock issued for rounded shares from reverse stock split, Shares					1,755
Net loss							$ (29,855)	$ (3,560,194)	$ (3,590,049)
Ending Balance, Shares at Sep. 30, 2017		5,000,000	500,000	832,500	10,732,922
Ending Balance, Amount at Sep. 30, 2017		$ 500	$ 50	$ 83	$ 1,073	$ 7,657,982	$ 158,124	$ (7,592,371)	$ 225,441

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operating activities
Net loss	$ (3,590,049)	$ (2,552,090)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	675,814	192,795
Loss on conversion of debt	15,964
Loss on settlement of account payable	6,206
Convertible note payable entered into for services	51,650
Loss on disposal of asset		720
Default penalties on convertible notes payable		51,229
Depreciation and amortization expense	284,993	89,454
Amortization of debt discount	856,907	236,816
Loss on derivative liability	285,887	1,434,540
Reduction of security deposit for rent expense	2,095
Allowance for doubtful accounts	74,783
Impairment loss	200,000
Changes in operating assets and liabilities:
Accounts receivable	(207,321)	42,063
Prepaid expenses	29,743	5,000
Other current asset	33,162	(40,000)
Security deposit	(87,811)	(6,476)
Accounts payable and accrued liabilities	505,256	237,663
Interest payable	137,475	31,333
Deferred revenue	40,800
Customer deposits	96,781
Net cash used in operating activities	(587,665)	(276,953)
Cash flows from investing activities
Net cash acquired in acquisitions of subsidiaries		9,055
Note receivable	(300,000)	(25,000)
Net cash paid for acquisition of subsidiaries	(505,016)
Purchase of equipment	(253,046)	(13,451)
Net cash used in investing activities	(1,058,062)	(29,396)
Cash flows from financing activities
Repayments of capital leases	(14,353)
Proceeds from issuance of common stock	112,000
Proceeds from the issuance of series D preferred stock	114,500	48,000
Proceeds from convertible notes, net of original issue discounts and fees	1,640,000	349,640
Proceeds from loans payable	100,000	59,587
Payment on loan payable	(50,800)	(57,862)
Proceeds from notes payable - related party	80,100	26,000
Payments on notes payable - related party	(272,193)	(87,496)
Net cash provided by financing activities	1,709,254	337,869
Net cash increase for period	63,527	31,520
Cash balance, beginning of period	57,486	25,966
Cash balance, end of period	121,013	57,486
Supplemental disclosure of cash flow information:
Cash paid for interest	16,193	12,098
Cash paid for income tax
Supplemental disclosure of non-cash investing and financing activities
Equipment financed through capital leases	105,120
Vehicles financed through notes payable	75,165
Settlement of account payable for common stock	10,000
Debt discount from derivative liability	830,590	215,000
Conversion of convertible note and accrued interest into common stock	796,205	211,504
Conversion of Series A Preferred stock to common stock	184
Reclassification of derivative liability to additional paid in capital	1,597,086	1,074,754
Note receivable acquired in exchange for note payable	1,000,000
Acquisition of Green Style Consulting assets through issuance of preferred shares, cash and note payable	283,225
Acquisition of GreenHaus through issuance of preferred shares and note payable	744,723
Note payable entered into for acquisition of Viridis Analytics MA	500,000
Common stock issued for settlement of note payable	46,666
Acquisition of Oregon Analytical Services assets through issuance of preferred shares, common shares and note payable		852,500
Acquisition of Smith Scientific through issuance of preferred shares, common shares and note payable		471,000
Expenses paid by note payable		52,000
Exchange of cost investment for account receivable		$ 40,000

ORGANIZATION AND NATURE OF ACTI

ORGANIZATION AND NATURE OF ACTIVITIES	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 1 - ORGANIZATION AND NATURE OF ACTIVITIES	EVIO, INC. (formerly Signal Bay, Inc.), a Colorado corporation and its subsidiaries provide analytical testing and advisory services to the emerging legalized cannabis industry. EVIO, 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. then to EVIO, INC. in August 2017. The Company has selected September 30 as its fiscal year end. The Company 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 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. Immediately after 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 EVIO. On September 17, 2015, EVIO entered into a share exchange agreement with CR Labs, Inc., an Oregon Corporation, pursuant to which the Company acquired 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. The Company entered in to an Membership Interest Purchase Agreement with Viridis Analytics MA, LLC which was closed on August 1, 2017.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation A summary of significant accounting policies of EVIO, INC. (the “Company”) is presented to assist in understanding the Company’s financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity. Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly and partially owned subsidiaries, all of which have a fiscal year end of September 30. All intercompany accounts, balances and transactions have been eliminated in the consolidation. The Company consolidates its subsidiaries in accordance with ASC 810, and specifically ASC 810-10-15-8 which states, the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, or over 50% of the outstanding voting shares of another entity is a condition pointing toward consolidation.” Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with original maturity of three months or less to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2017 or 2016. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at their original invoice amounts. We regularly review collectability and establish an allowance for uncollectible amounts as necessary based on our experience with historical collectability. Management has determined that a reserve for uncollectible amounts was not required in the periods presented. Notes Receivable The Company accounts investments for notes receivable in accordance with ASC 320. On September 6, 2017, the Company entered in a note receivable with an unrelated entity for $1,300,000. The note, as amended, is due on September 6, 2024 and carries interest at a rate of 8% per annum. The note, as amended, requires minimum principal payments of $100,000 plus accrued interest on each anniversary date with the unpaid principal and interest being due on September 6, 2024. The Company evaluated the collectability of the note receivable as of September 30, 2017 and determined the full balance is collectible and no reserve for write off was recorded. As of September 30, 2017, there was $1,300,000 of principal, of which $100,000 was current and $1,200,000 was long term, and $6,838 of interest due. Goodwill and Other Intangible Assets Goodwill and indefinite-lived intangible assets are not amortized, but are evaluated for impairment annually or more often if indicators of a potential impairment are present. Our annual impairment tests are conducted at the beginning of the fourth quarter. We use a two-step process to quantitatively evaluate goodwill for impairment. In the first step, we compare the fair value of each reporting unit with the carrying amount of the reporting unit, including goodwill. If the estimated fair value of the reporting unit is less than the carrying amount of the reporting unit, we complete a second step to determine the amount of the goodwill impairment that we should record. In the second step, we determine an implied fair value of the reporting unit’s goodwill by allocating the reporting unit’s fair value to all of its assets and liabilities other than goodwill (including any unrecognized intangible assets). We compare the resulting implied fair value of the goodwill to the carrying amount and record an impairment charge for the difference. We test individual indefinite-lived intangible assets by comparing the estimated fair value with the book values of each asset. The Company recognizes an acquired intangible apart from goodwill whenever the intangible arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized on a straight-line basis over their estimated useful lives unless the estimated useful life is determined to be indefinite. The Company’s intangible assets consist of client lists (amortized over five years), websites and domain names (amortized over 15 years) and testing licenses (amortized over 5 years). Business Combinations We have adopted the amendment to ASC 805 for the accounting for business acquisitions both during the period of the acquisition and in subsequent periods. Among the more significant changes in the accounting for acquisitions are the following: • Contingent consideration is recorded at fair value as an element of purchase price with subsequent adjustments recognized in operations. • Subsequent decreases in valuation allowances on acquired deferred tax assets are recognized in operations after the measurement period. • Upon gaining control of an entity in which an equity method or cost basis investment was held, the carrying value of that investment is adjusted to fair value with the related gain or loss recorded in earnings. Reclassification Certain amounts in the 2016 financial statements have been reclassified to conform to the 2017 financial presentation. These reclassifications have no impact on net loss. Use of Estimates The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions may have a material impact on the financial condition and results of operations of the Company during the period in which such changes occurred. Actual results could differ from those estimates. The Company’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented. Revenue Recognition It is the Company’s policy that revenues and gains will be recognized in accordance with ASC Topic 605-10-25, “Revenue Recognition.” Under ASC Topic 605-10-25, revenue earning activities are recognized upon the sale and delivery of its products and services. The Company generates revenue from consulting services provided to clients in the cannabis industry, licensing agreements as well as testing of cannabis and cannabis products for both medicinal and recreational consumption. The Company accepts orders for testing services which are generally completed within two weeks of receiving the order. Revenue is recognized from testing services upon delivery of the testing results to the client. Consulting engagements vary in length and scope but generally include reviewing regulatory filings, business plans and providing financial models to partners within the same industry. Revenue is recognized from consulting services upon completion of deliverables as outlined in the consulting agreement. The Company recognizes revenues from license agreements as deliverables within the agreement are met, typically training, providing the licensee with access to trademarks and other licensed materials and ongoing remote support. The Company generated revenues of $3,021,030 and $560,961 during the years ended September 30, 2017 and 2016 and had deferred revenues of $40,800 and $0 as of September 30, 2017 and 2016. Cost of Revenue Recognition The Company recognizes all costs incurred that are directly related to revenue generating activities as a cost of revenue. These costs include salaries and payroll taxes associated with lab employees, rent and utilities on lab facilities, depreciation of lab equipment and outsourced professional services utilized for consulting engagements. Cost of revenues totaled $2,456,523 and $527,055 during the years ended September 30, 2017 and 2016, respectively. Stock-Based Compensation The Company applies Topic 718 “Share-Based Payments” (“Topic 718”) to share-based compensation, which requires the measurement of the cost of services received in exchange for an award of an equity instrument based on the grant-date fair value of the award. Compensation cost is recognized when the event occurs. The Black-Scholes option-pricing model is used to estimate the fair value of options granted. The Company accounts for equity-based transactions with non-employees under the provisions of ASC Topic No. 505-50, “Equity-Based Payments to Non-Employees” (“Topic No. 505-50”). Topic No. 505-50 establishes that equity-based payment transactions with non-employees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740-10, “Accounting for Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year; and, (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if, based on the weight of available positive and negative evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. ASC 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition of a tax position taken or expected to be taken on a tax return. Under ASC 740-10, a tax benefit from an uncertain tax position taken or expected to be taken may be recognized only if it is “more likely than not” that the position is sustainable upon examination, based on its technical merits. The tax benefit of a qualifying position under ASC 740-10 would equal the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all the relevant information. A liability (including interest and penalties, if applicable) is established to the extent a current benefit has been recognized on a tax return for matters that are considered contingent upon the outcome of an uncertain tax position. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable. Capital Leases The Company accounts for capital leases in accordance with ACS 840-30. During the year ended September 30, 2017, the Company entered into three separate long-term leases for equipment that contain a $1 buyout option upon lease termination. The Company determined these were capital leases based on the minimum buy out price and capitalized the net present value of the leases with totaled $116,800 as equipment. As of September 30, 2017, there was a total of $111,501 of future payments due through December 2019 of which $20,734 are financing charges leaving a total principal balance of $90,967 as of September 30, 2017. Of this amount, $37,990 is current and $52,777 is long term as of September 30, 2017. Future annual payments required under the capital leases through termination are as follows: Year ended September 30, Principal Interest Total 2018 $ 37,990 $ 15,082 $ 53,072 2019 41,922 5,354 47,276 2020 10,855 298 11,153 Total $ 90,767 $ 20,734 $ 111,501 There were no capital lease obligations or equipment financed through capital leases as of September 30, 2016. Concentration of Credit Risk Instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits, notes receivable and accounts receivable. As of September 30, 2017, the Company did not hold cash at any financial institution in excess of the amount insured by the Federal Deposit Insurance Corporation (“FDIC”) of up to $250,000. As of September 30, 2017, the Company had a note receivable totaling $1,300,000 due from a single entity. As of September 30, 2017, the Company had total accounts receivable net of allowances of $229,564. Three separate clients comprised a total of 41% of this balance as follows: Balance Percent of Total Customer 1 $ 42,878 14 % Customer 2 45,635 15 % Customer 3 37,540 12 % All others 178,294 59 % Total 304,347 100 % Allowance for doubtful accounts (74,783 ) Net accounts receivable $ 229,564 Property and Equipment Property and equipment are carried at cost. Expenditures for maintenance and repairs are expensed in the period incurred. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets and the modified accelerated cost recovery system for federal income tax purposes. The estimated useful lives of depreciable assets are: Estimated Useful Lives Laboratory and Computer Equipment 5 years Furniture and Fixtures 7 years Software 3 years Domains 15 years Impairment of Long-Lived Assets The Company evaluates, on a periodic basis, long-lived assets to be held and used for impairment in accordance with the reporting requirements of ASC 360-10. The evaluation is based on certain impairment indicators, such as the nature of the assets, the future economic benefit of the assets, any historical or future profitability measurements, as well as other external market conditions or factors that may be present. If these impairment indicators are present or other factors exist that indicate that the carrying amount of the asset may not be recoverable, then an estimate of the undiscounted value of expected future operating cash flows is used to determine whether the asset is recoverable and the amount of any impairment is measured as the difference between the carrying amount of the asset and its estimated fair value. The fair value is estimated using valuation techniques such as market prices for similar assets or discounted future operating cash flows. Financial Instruments Level 1 - Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 - Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 - Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts payable, and accrued liabilities. Pursuant to ASC 820 and 825, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table sets forth by level with the fair value hierarchy the Company’s financial assets and liabilities measured at fair value on September 30, 2017: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 294,637 $ 294,637 The following table sets forth by level with the fair value hierarchy the Company’s financial assets and liabilities measured at fair value on September 30, 2016: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 775,246 $ 775,246 Basic Earning (Loss) Per Share The Company computes net income (loss) per share in accordance with Accounting Standards Codification (“ASC”) 260, “ Earnings per Share Recently Issued Accounting Pronouncements In 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 years ended September 30, 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”. In January 2017, the FASB issued ASU 2017-01, “ Business Combinations (Topic 805): Clarifying the Definition of a Business, Management believes recently issued accounting pronouncements will have no impact on the financial statements of the Company. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing” (“ASU 2016-1O”). The amendments in this update clarify the following two aspects to Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. The entity first identifies the promised goods or services in the contract and reduce the cost and complexity. An entity evaluates whether promised goods and services are distinct. Topic 606 includes implementation guidance on determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The Company is currently evaluating ASU 2016-10 and its impact on its consolidated financial statements or disclosures. Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our financial statements upon adoption. Non-Controlling Interest The Company reports the non-controlling interest in its majority owned subsidiaries in the consolidated balance sheets within the stockholders’ deficit section, separately from the Company’s stockholders’ deficit. Non-controlling interest represents the non-controlling interest holders’ proportionate share of the equity of the Company’s majority-owned subsidiaries. Non-controlling interest is adjusted for the non-controlling interest holders’ proportionate share of the earnings or losses and other comprehensive income (loss) and the non-controlling interest continues to be attributed its share of losses even if that attribution results in a deficit non-controlling interest balance. Derivative Financial Instruments Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments and measurement of their fair value for accounting purposes. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt under ASC 470, the Company will continue its evaluation process of these instruments as derivative financial instruments under ASC 815. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. At September 30, 2017, the Company effected a change in accounting estimate and adopted a Monte Carlo simulation model to value outstanding derivative liabilities as of September 30, 2017. Related Parties The registrant follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the Related parties include (a) affiliates of the registrant; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the registrant; (e) management of the registrant; (f) other parties with which the registrant may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 3 - ACQUISITIONS	Completed During the Year Ended September 30, 2016 CR Labs, Inc. On September 17, 2015 the Company performed a share exchange for 80% ownership of CR Labs, Inc., from its founders. CR Labs is an Oregon company engaged in providing analytical testing services for the medical marijuana industry in compliance with the Oregon Health Authority. The costs related to the transaction were $42,193 and were expensed during 2015. The Company applied the acquisition method to the business combination and valued each of the assets acquired (cash, accounts receivable, and property, plant and equipment) and liabilities assumed (accounts payable) at fair value as of the acquisition date. The cash, accounts receivable and accounts payable were deemed to be recorded at fair value as of the acquisition date. The Company determined the fair value of property, plant and equipment to be historical book value. The preliminary allocation of the purchase price was based on estimates of the fair value of the assets and liabilities assumed. Under the purchase agreement, the Company issued 40,000,000 shares of common stock. These shares had an acquisition date fair value of $400,000. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED CASH $ 2,970 ACCOUNT RECEIVABLE 3,550 PROPERTY PLANT AND EQUIPMENT 43,360 CUSTOMER LIST 67,428 GOODWILL 446,743 TOTAL ASSETS ACQUIRED 564,051 LIABILITIES ASSUMED ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (36,421 ) NOTES PAYABLE (27,630 ) TOTAL LIABILITIES ASSUMED (64,051 ) NONCONTROLLING INTEREST (100,000 ) NET ASSETS ACQUIRED FROM CR LABS ACQUISITION $ 400,000 Oregon Analytical Services, LLC On May 24, 2016 the Company through its subsidiary EVIO Inc., executed an asset purchase agreement to acquire 100% of the assets of Oregon Analytical Services, LLC. from its founder. Oregon Analytical Services, LLC was an Oregon company engaged in providing analytical testing services for the medical marijuana industry in compliance with the Oregon Health Authority. The costs related to the transaction were $2,780 and were expensed during the year ended September 30, 2016. The Company applied the acquisition method as a business combination and valued each of the assets acquired and liabilities assumed at fair value as of the acquisition date. The notes payable was deemed to be recorded at fair value as of the acquisition date. The Company determined the fair value of property, plant and equipment to be market value. The preliminary allocation of the purchase price was based on estimates of the fair value of the assets and liabilities assumed. Under the purchase agreement, the Company issued a promissory note in the amount of $700,000 which is due and payable by May 23, 2010, the company is required to make annual payments of $100,000 if the minimum trailing revenue for EVIO Labs Eugene exceeds $700,000 annually during the term of the promissory note, the Company issued another promissory note in the amount of $72,500 in connection with the acquisition, and 200,000 shares of Preferred Series C Stock. These shares had an acquisition date fair value of $80,000. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED PROPERTY PLANT AND EQUIPMENT $ 123,143 CUSTOMER LIST 227,595 GOODWILL 529,262 TOTAL ASSETS ACQUIRED 880,000 LIABILITIES ASSUMED NOTES PAYABLE (27,500 ) TOTAL LIABILITIES ASSUMED (27,500 ) NET ASSETS ACQUIRED FROM OAS ACQUISITION $ 852,500 Smith Scientific Industries, Inc. On June 1, 2016 the Company through its subsidiary EVIO Inc. executed a share purchase agreement for 80% ownership of Smith Scientific Industries, Inc. d/b/a Kenevir Research., from a related party, Anthony Smith, Company Director. Smith Scientific Industries is an Oregon company engaged in providing analytical testing services for the medical marijuana industry in compliance with the Oregon Health Authority. The costs related to the transaction were $2,780 and were expensed during 2016. The Company applied the acquisition method to the business combination and valued each of the assets acquired and liabilities assumed at fair value as of the acquisition date. The cash and accounts payable were deemed to be recorded at fair value as of the acquisition date. The Company determined the fair value of property, plant and equipment to be historical book value. The preliminary allocation of the purchase price was based on estimates of the fair value of the assets and liabilities assumed. Under the purchase agreement, the Company issued a promissory note for $336,000, with required $25,000 to be paid at closing, $75,000 to be paid in two installments within 180 days, and the remaining balance in three annual installments of $58,475, and 300,000 shares of Preferred Series C Stock. These shares had an acquisition date fair value of $135,000. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED CASH $ 9,055 PROPERTY PLANT AND EQUIPMENT 11,076 CUSTOMER LIST 145,847 GOODWILL 439,402 TOTAL ASSETS ACQUIRED 605,380 LIABILITIES ASSUMED ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (430 ) NOTES PAYABLE (16,200 ) TOTAL LIABILITIES ASSUMED (16,630 ) NONCONTROLLING INTEREST (117,750 ) NET ASSETS ACQUIRED FROM SMITH SCIENTIFIC ACQUISITION $ 471,000 Completed During the Year Ended September 30, 2017 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 contracts/relationships, 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 allocation of the purchase price was based on an independent valuation of the fair value of the assets and liabilities assumed. Under the purchase agreement, the Company issued 460,000 shares of Series “D” preferred stock, valued at $460,000 and a $340,000 promissory note with a discounted value of $284,723 for total consideration of $744,723. Portions of the note payable may be converted to common stock of the Company at certain dates as follows: 25% on April 16, 2018; 25% on October 16, 2019 and 25% on October 15, 2020. Each conversion may occur at the option of the holder at a price equal to a 20% discount from the lowest trading price in the prior five trading days. 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 256,000 CUSTOMER CONTRACTS/RELATIONSHIPS 11,500 GOODWILL 653,453 TOTAL ASSETS ACQUIRED $ 1,038,101 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 $ 744,723 The license and customer contracts/relationships acquired will be amortized over their expected useful lives of five years. 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 Asset Purchase Agreement also requires a portion of net profit be paid to the seller through November 2019. 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 allocation of the purchase price was based on an independent valuation of fair value of the assets and liabilities assumed based. 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, a $50,000 promissory note which carried a premium of $7,415 and a share of future monthly profit valued at $15,810 for total consideration of $303,225. The note payable may be converted to common stock of the Company at certain dates as follows: 50% on November1, 2017 and 50% on November 1, 2018. Each conversion may occur at the option of the holder at a price equal to a 20% discount from the lowest trading price in the prior five trading days. 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. There were no monthly net profits from the date of acquisition to September 30, 2017. 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 CONTRACTS/RELATIONSHIPS 14,800 GOODWILL 269,125 TOTAL ASSETS ACQUIRED $ 303,225 LIABILITIES ASSUMED - NET ASSETS ACQUIRED FROM GREEN STYLE ACQUISITION $ 303,225 The customer contracts/relationships acquired will be amortized over the expected useful life of five years. Viridis Analytics MA, LLC (or “Viridis”) On July 31, 2017, the Company entered into a Membership Interest Purchase Agreement to purchase 100% of the ownership of Viridis Analytics MA, LLC for $500,000 cash and a $500,000 promissory note. The Company applied the acquisition method to the business combination and valued each of the assets acquired (cash, accounts receivable, other current assets, a website, customer contracts/relationships, a lab lease with favorable market terms and property, plant and equipment) at fair value as of the acquisition date.. The allocation of the purchase price was based on an independent valuation of fair value of the assets acquired. Under the purchase agreement, the Company paid $500,000 of cash and a $500,000 promissory note with a discounted value of $364,382 for total consideration of $864,382. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED CASH $ 1,914 ACCOUNTS RECEIVABLE 65,776 OTHER CURRENT ASSET 600 PROPERTY PLANT AND EQUIPMENT 152,126 WEBSITE 7,215 CUSTOMER CONTRACTS/RELATIONSHIPS 13,500 FAVORABLE LEASE 3,100 GOODWILL 620,151 TOTAL ASSETS ACQUIRED $ 864,382 LIABILITIES ASSUMED $ - NET ASSETS ACQUIRED FROM VIRIDIS ACQUISITION $ 864,382 The customer contracts/relationships acquired will be amortized over their expected useful lives of five years while the favorable lease will be amortized through the remaining contractual term of six months. 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. EVIO, INC. UNAUDITED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS Year ended September 30, Revenues 2017 2016 Testing services $ 2,802,199 $ 743,306 Consulting services 324,803 255,282 Total revenue 3,127,002 998,588 Cost of revenue Testing services 2,469,863 592,929 Consulting services 70,505 110,135 Depreciation and amortization 103,854 35,312 Total cost of revenue 2,644,222 738,376 Gross margin 482,780 260,212 Operating expenses Selling, general and administrative 2,739,462 982,881 Depreciation and amortization 211,565 64,683 Total operating expenses 2,951,027 1,074,564 Loss from operations (2,468,247 ) (787,352 ) Other income (expense) Interest expense (1,011,606 ) (316,745 ) Loss on settlement of debt (22,170 ) - Loss on disposal of asset - (720 ) Impairment loss (200,000 ) Gain (loss) on change in fair market value of derivative liabilities (285,887 ) (1,434,540 ) Total other income (expense) (1,519,663 ) (1,752,005 ) Net loss $ (3,987,910 ) $ (2,539,357 )

GOING CONCERN

GOING CONCERN	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 4 - GOING CONCERN	The Company’s consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has negative working capital, recurring losses, and does not have a source of revenues sufficient to cover its operating costs. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that may be necessary if the Company is unable to continue as a going concern. In the coming year, the Company’s foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing and making the requisite filings with the Securities and Exchange Commission, and the payment of expenses associated with operations and business developments. The Company may experience a cash shortfall and be required to raise additional capital. Historically, it has mostly relied upon internally generated funds such as shareholder loans and advances to finance its operations and growth. Management may raise additional capital by retaining net earnings or through future public or private offerings of the Company’s stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 5 - INTANGIBLE ASSETS	The Company’s intangible assets consist of customer lists, testing licenses, favorable leases and websites. The components of intangible assets as of September 30, 2017 and 2016 consist of: 2017 2016 Customer list $ 480,670 $ 440,870 License 256,000 - Favorable lease 3,100 - Website 41,965 34,750 Total 781,735 475,620 Accumulated amortization (189,475 ) (49,319 ) Net value $ 592,260 $ 426,301 The Company estimates amortization to be recorded on existing intangible assets through the year ended September 30, 2022 to be: For the years ended September 30, Amortization 2018 $ 151,717 2019 149,651 2020 149,651 2021 107,476 2022 9,722 Total $ 568,217

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 6 - PROPERTY AND EQUIPMENT	The Company’s property and equipment consisted of the following as of September 30, 2017 and 2016: 2017 2016 Furniture and Equipment $ 146,870 $ 21,551 Laboratory Equipment 439,071 188,531 Software 58,333 59,049 Leasehold Improvements 41,081 5,321 Vehicles 75,165 - Total 760,520 274,452 Accumulated depreciation (213,447 ) (68,610 ) Net value $ 547,073 $ 205,842 The Company capitalized a total of $116,800 of equipment purchased through capital leases as disclosed in Note 2 – Summary of Significant Accounting Policies During the year ended September 30, 2017, the Company purchased a software license for $200,000 in cash which was initially capitalized as a fixed asset. The Company relied on the representation of the seller regarding the assignability of the license. However, independent verification of the assignability was not obtained. As a result, the Company recognized a $200,000 impairment loss on the write off of the asset.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 7 - 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 $14,295. There were repayments totaling $7,500 made during the year ended September 30, 2017. There was $84,205 and $91,705 due as of September 30, 2017 and 2016, respectively, 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 years ended September 30, 2017 and 2016, the Company incurred total expenses of $42,192 and $60,026, respectively, for management consulting services performed by Newport Commercial Advisors, an entity fully owned and controlled by our Chief Executive Officer. There was not a balance payable to Newport Commercial Advisors as of September 30, 2017 or 2016. On June 22, 2015, the Company purchased a 4% ownership of Libra Wellness Center, LLC from Lori J Glauser, our COO for $40,000. Libra Wellness Center, LLC subsequently obtained additional financing resulting in our ownership being diluted to 1.5%. The $40,000 was to be paid in one installment due no later than April 1, 2016. On June 16, 2016, the Company was engaged by Libra Wellness Center, LLC to provide advisory services in the amount of $12,750. The Company received regulatory approval to sell its interest in Libra Wellness Center on September 29, 2016. As of September 30, 2016, the Company had not received payment for the divesture resulting in a $40,000 receivable as of September 30, 2016. This amount was collected in full during the year ended September 30, 2017 resulting in a balance of $0 as of September 30, 2017. During the year ended September 30, 2017, the Company received loans from its Chief Executive Officer totaling $80,100 and made repayments totaling $75,650. The loans are non-interest bearing and due on demand. There was $4,450 due as of September 30, 2017. During the years ended September 30, 2017 and 2016 the Company made repayments to Eric Ezrine, a shareholder of CR Labs, on an outstanding note payable totaling $13,139 and $0, respectively. The loans carry an interest rate of 0% per annum. There was $130 and $13,269 due as of September 30, 2017 and 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 $22,050 during the year ended September 30, 2017. There was $22,450 and $44,500 accrued as of September 30, 2017 and 2016, respectively. 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 years ended September 30, 2017 and 2016, the Company repaid $47,714 and $34,916, respectively, to Sara Lausmann, Vice President Client Services. The total amount owed is $689,870 and $737,584 as of September 30, 2017 and 2016, respectively. As of September 30, 2017 and 2016, $89,870 and $37,584 and $600,000 and $700,000 are included in the accompanying consolidated balance sheets as current and long-term portions of notes payable to related party, respectively. The notes carry interest at a rate of 5% per annum and had accrued interest totaling $47,409 and $13,521 due as of September 30, 2017 and 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 year ended September 30, 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 September 30, 2017 and 2016 and $18,846 and $5,155 of accrued interest due as of September 30, 2017 and 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 year ended September 30, 2017, the Company made repayments totaling $25,100. There was a total of $169,412 due as of September 30, 2017 of which $100,000 is current and $69,412 is long term. As discussed in Note 3 - Acquisitions, 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 carried a debt discount of $55,277. The note carries interest at a rate of 6% per annum and matures on October 16, 2020. There was $340,000 of principal, an unamortized debt discount of $42,044 and $19,506 of accrued interest due as of September 30, 2017. As discussed in Note 3 – Acquisitions, on November 1, 2016, the Company entered into a $50,000 note payable, that contained a premium of $7,416 based on fair value, 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 year ended September 30, 2017, the Company made repayments of $6,090. There was $43,910 of principal, $4,028 of unamortized note premium and $5,055 of accrued interest due as of September 30, 2017. As discussed in Note 3 – Acquisitions, on October 19, 2016, the Company entered into an asset purchase agreement with Green Style Consulting LLC requiring a future share of net profits generated by Green Style Consulting. The fair value of these future net profits were estimated to be $15,809. There have been no monthly net profits to distribute from the time of acquisition to September 30, 2017 and as such no repayments have been made. There was $15,809 accrued and included in accounts payable and accrued liabilities for future payments related to this earn out as of September 30, 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 year ended September 30, 2017, the Company made repayments totaling $7,000. There was $9,200 and $16,200 due as of September 30, 2017 and 2016, respectively. Through March 31, 2016, our executive, administrative and operating offices were located at 2996 Panorama Ridge Dr. Henderson, NV 89052. The office space was being provided by one of our Directors at no cost to the Company.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 8 - STOCKHOLDERS' EQUITY	Series A Convertible Preferred Stock The Company designated 1,850,000 shares of Series A Convertible Preferred Stock (“Series A Preferred Stock”) with a par value of $0.0001 per share. Initially, there will be no dividends due or payable on the Series A Preferred Stock. Any future terms with respect to dividends shall be determined by the Board consistent with the Corporation’s Certificate of Incorporation. Any and all such future terms concerning dividends shall be reflected in an amendment to this Certificate, which the Board shall promptly file or cause to be filed. All shares of the Series A Preferred Stock shall rank (i) senior to the Corporation’s Common Stock and any other class or series of capital stock of the Corporation hereafter created, (ii) pari passu with any class or series of capital stock of the Corporation hereafter created and specifically ranking, by its terms, on par with the Series A Preferred Stock and (iii) junior to any class or series of capital stock of the Corporation hereafter created specifically ranking, by its terms, senior to the Series A Preferred Stock, in each case as to distribution of assets upon liquidation, dissolution or winding up of the Corporation, whether voluntary or involuntary. The Series A Preferred shall have no liquidation preference over any other class of stock. Except as otherwise required by law, holders of Series A Preferred Stock shall have no special voting rights and their consent shall not be required (except to the extent they are entitled to vote with holders of Common Stock or any other class or series of preferred stock) for the taking of any corporate action. Conversion at the Option of the Holder. From 12 months from the date of issuance, each holder of shares of Series A Preferred Stock may, at any time and from time to time, convert (an “Optional Conversion”) each of its shares of Series A Preferred Stock into fully paid and nonassessable shares of Common Stock at a rate equal to 4.9% of the Common Stock. For a period of 18 months after the Preferred is convertible, the conversion price of the Series A Preferred will be subject to adjustment to prevent dilution in the event that the Company issues additional shares at a purchase price less than the applicable conversion price. The conversion price will be subject to adjustment on a weighted basis that takes into account issuances of additional shares. At the expiration of the antidilution period, the conversion rate in Section VI (A) above shall be equal to a conversion rate equal to 4.9% on the Common Stock. For example, if on the date of expiration of the antidilution clause there are 500,000,000 shares of Common Stock issued and outstanding then each Series A Preferred Stock shall convert at a rate of 13.24 common shares for each 1 Series Preferred Share. The Company has evaluated the Series A Preferred Stock in accordance with ASC 815 and has determined their conversion options were for equity and ASC 815 does not apply. The Company has evaluated the Series A Preferred Stock in accordance with FASB ASC Subtopic 470-20, and has determined that there is no beneficial conversion feature that must be accounted. All 1,840,000 outstanding Series A Convertible Stock was converted into 438,753 (post split) share of common stock during the year ended September 30, 2017. The Company has 0 and 1,840,000 shares of Series A Convertible Stock issued and outstanding as of September 30, 2017 and 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 Common Share. 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 one (1) fully paid and nonassessable shares of Common Stock. The Company has evaluated the Series B Preferred Stock in accordance with ASC 815 and has determined their conversion options were for equity and ASC 815 does not apply. The Company has evaluated the Series B Preferred Stock in accordance with FASB ASC Subtopic 470-20, and has determined that there is no beneficial conversion feature that must be accounted. The Company has 5,000,000 shares of Series B Convertible Stock issued and outstanding as of September 30, 2017 and 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. In any liquidation, dissolution, or winding up of the Corporation, the holders of the Series C Preferred Stock shall be entitled to receive (a) in preference to the holders of the Common Stock (b) on a pari passu basis to any sum that the holders of the Series B Preferred Stock shall be entitled to receive, but (c) subordinate in preference to any sum that the holders of any shares of any other series of the Corporation’s Preferred Stock shall be entitled, an amount equal to $1 per share (subject to appropriate adjustment in the event of any stock dividend, forward stock split, or other similar recapitalization). After payment of such sums, (i) the holders of the Series A Preferred Stock and (ii) the holders of the Common Stock, shall be entitled to receive any remaining assets of the Corporation on a pro rata, as-converted basis assuming conversion of the Series A Preferred Stock into Common Stock at the then- current Conversion Rate. Each holder of outstanding shares of Series C Preferred Stock shall be entitled to the number of votes equal to five (5) 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 five (5) 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 forward or reverse split, the conversion ratio shall be modified on a pro rata basis to align with the forward or reverse 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 September 30, 2017 and 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. As originally issued, in any liquidation, dissolution, or winding up of the Corporation, the holders of the Series D Preferred Stock shall be entitled to receive (a) in preference to the holders of the Common Stock (b) on a pari passu basis to any sum that the holders of the Series B Preferred Stock shall be entitled to receive, but (c) subordinate in preference to any sum that the holders of any shares of any other series of the Corporation’s Preferred Stock shall be entitled, an amount equal to $1 per share (subject to appropriate adjustment in the event of any stock dividend, forward stock split, or other similar recapitalization). After payment of such sums, (i) the holders of the Series A Preferred Stock and (ii) the holders of the Common Stock, shall be entitled to receive any remaining assets of the Corporation on a pro rata, as-converted basis assuming conversion of the Series A Preferred Stock into Common Stock at the then- current Conversion Rate. On July 31, 2017, the Company amended its articles of incorporation such that the Series D Preferred Stock shall have no liquidation preference over any other class of stock. 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 2.5 fully paid and nonassessable shares of Common Stock; provided, however, that any Optional Conversion must involve the issuance of at least 500 shares of Common Stock. In the event of a forward or reverse split, the conversion ratio shall be modified on a pro rata basis to align with the forward or reverse 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 D 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 year ended September 30, 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 September 30, 2017 and 2016, respectively. Common Stock During the year ended September 30, 2017, the Company effected a 1:100 reverse stock split. The effects of the split have been reflected retroactively in the financial statements for all periods presented. On September 5, 2017, the Company amended its articles of incorporation to reduce the number of authorized common shares from 3,000,000,000 to 1,000,000,000. During the year ended September 30, 2016, the Company issued 60,875 common shares valued at $46,473 under its employee equity incentive plan; 4,010,326 common shares for the conversion of $207,367 of outstanding principal on convertible notes payable; 14,686 common shares for the conversion of $4,135 of convertible accrued interest and 428,270 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 year ended September 30, 2017, the Company issued 333,949 common shares valued at $537,515 for services; 438,753 common shares for the conversion of 1,840,000 shares of Series A Preferred Stock; 112,000 common shares for cash proceeds of $112,000; 93,691 common shares valued at $211,071 under its employee equity incentive plan; 10,000 common shares for the settlement of $11,400 of accounts payable; 1,755 common share due to the rounding impacts of the 1:100 reverse stock split; 1,142,892 common shares for the conversion of $765,050 of outstanding principal on convertible notes payable; 53,304 for the conversion of $30,975 of convertible accrued interest; 40,935 common shares for the settlement of non-convertible debt totaling $46,666 and 5,000 common shares valued at $7,651 as a settlement. All conversions of outstanding principal and accrued interest on convertible notes payable were done so at contractual terms. There were 10,732,927 and 8,500,643 shares of common stock issued and outstanding at September 30, 2017 and 2016, respectively.

LOANS PAYABLE

LOANS PAYABLE	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 9 - LOANS PAYABLE	The Company had the following loans payable outstanding as of September 30, 2017 and September 30, 2016: September 30, 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. - 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. 71,039 - On August 1, 2017, the Company entered into a note payable totaling $500,000 for the acquisition of Virdiris (see note 3). The note carries interest at 8% annually and is due on July 1, 2018. 500,000 - On September 6, 2017, the Company entered into a note payable totaling $1,000,000 for the purchase of an outstanding note receivable. The note carries interest at 8% annually and is due on July 6, 2018. 1,000,000 - On August 31, 2017, the Company executed a note payable for $120,000 of which $20,000 was an original issue discount resulting in cash proceeds of $100,000. The note carries interest at 8% annually and is due on March 3, 2018. 120,000 1,691,039 77,375 Less: unamortized original issue discounts (127,662 ) - Total loans payable 1,563,377 Less: current portion of loans payable 1,503,545 77,375 Long-term portion of loans payable $ 59,832 $ - As of September 30, 2017 and 2016, the Company accrued interest of $12,625 and $638, respectively.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 10 - CONVERTIBLE NOTES PAYABLE	The Company has entered into convertible notes payable that convert to common stock of the Company at variable conversion prices. As further discussed in Note 11 – Derivative Liabilities The following table summarizes all convertible notes outstanding as of September 30, 2016: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 1 5/17/2016 5/18/2017 $ 76,650 $ (5,867 ) $ 70,783 $ 2,268 Noteholder 1 8/26/2016 8/26/2017 76,650 (6,650 ) 70,000 588 Noteholder 2 5/22/2016 5/23/2017 45,000 - 45,000 1,282 Noteholder 3 3/20/2016 3/21/2017 27,500 (12,959 ) 14,541 1,454 Noteholder 3 5/18/2016 5/19/2017 76,650 (48,510 ) 28,140 2,252 Noteholder 3 9/19/2016 5/19/2017 76,650 (47,510 ) 29,140 185 $ 379,100 $ (121,496 ) $ 257,604 $ 8,029 The following table summarizes all convertible notes outstanding as of September 30, 2017: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 1 3/2/2017 3/2/2018 $ 125,000 $ (38,112 ) $ 86,888 $ 5,671 Noteholder 1 7/14/2017 7/14/2018 275,600 (11,795 ) 263,805 4,712 Noteholder 1 8/14/2017 8/14/2018 275,600 (13,068 ) 262,532 2,839 Noteholder 4 3/2/2017 3/2/2018 69,000 (50,009 ) 18,991 7,187 Noteholder 4 6/5/2017 3/2/2018 125,000 (70,833 ) 54,167 3,205 Noteholder 4 7/14/2017 7/14/2018 275,600 (11,795 ) 263,805 4,470 Noteholder 4 8/14/2017 8/14/2018 275,600 (13,068 ) 262,532 2,597 $ 1,421,400 $ (208,680 ) $ 1,212,720 $ 30,681 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 year ended September 30, 2017, the noteholder converted all outstanding principal and interest in exchange for a total of 111,573 post-split (11,157,314 pre-split) common shares. There was $0 and $76,650 of principal and $0 and $2,268 of accrued interest due at September 30, 2017 and 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, 2016 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on May 18, 2017. The Note was convertible into the Company’s common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company’s common stock for the twenty prior trading days including the date of conversion. During the year ended September 30, 2017, the noteholder converted all outstanding principal and interest in exchange for a total of 71,649 post-split (7,164,852 pre-split) common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2017 and 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. During the year ended September 30, 2017, the noteholder converted all outstanding principal and interest in exchange for a total of 100,874 post-split (10,087,373 pre-split) common shares. There was $0 and $76,650 of principal and $0 and $588 of accrued interest due at September 30, 2017 and 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. During the year ended September 30, 2017, the noteholder converted all outstanding principal and interest in exchange for a total of 111,033 post-split (11,103,272 pre-split) common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2017 and 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 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 $7,397 and $0 of accrued interest due at September 30, 2017 and 2016, respectively. On March 2, 2017, the Company sold a Convertible Promissory Note to an unrelated party, for the principal amount of $125,000 resulting in cash proceeds to the Company of $125,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith which was funded on June 5, 2017. 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 upon funding at a conversion price equal to 65% of the lowest trade price of the Company's common stock for the fifteen prior trading days including the date of conversion. During the year ended September 30, 2017, the noteholder converted all outstanding principal and interest in exchange for a total of 194,795 post-split (19,479,452 pre-split) common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2017 and 2016, respectively. On July 14, 2017, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $275,600 of which $15,600 was an original issue discount and $10,000 was paid directly to third parties resulting in cash proceeds to the Company of $250,000 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 July 14, 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 75% of the lowest trade price of the Company’s common stock for the fifteen prior trading days including the date of conversion. There was $275,000 and $0 of principal and $4,701 and $0 of accrued interest due at September 30, 2017 and 2016, respectively. On August 14, 2017, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $275,600 of which $15,600 was an original issue discount and $10,000 was paid directly to third parties resulting in cash proceeds to the Company of $250,000 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 14, 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 75% of the lowest trade price of the Company’s common stock for the fifteen prior trading days including the date of conversion. There was $275,000 and $0 of principal and $2,833 and $0 of accrued interest due at September 30, 2017 and 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 year ended September 30, 2017, the noteholder elected to convert all outstanding principal and interest due in exchange for a total of 33,344 post-split (3,334,387 pre-split) common shares. There was $0 and $45,000 of principal and $0 and $1,282 of accrued interest due at and September 30, 2017 and 2016, respectively. Noteholder 3 On March 21, 2016, an unrelated party purchased from an existing convertible noteholder outstanding principal of $115,019. The Note is due on March 21, 2017 and carries an interest rate of 0% per annum. The Note is convertible into the Company's common stock at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. During the year ended September 30, 2016, the Company issued a total of 3,384,939 post-split (338,493,893 pre-split) common shares for the conversion of $115,019 of principal. There was $0 of principal and $0 of accrued interest due at September 30, 2016. On March 21, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $27,500 of which $2,500 was an original issue discount resulting in cash proceeds to the Company of $25,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 10%, is due on March 21, 2017. The Note is convertible into the Company’s common stock commencing from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company’s common stock for the twenty-five prior trading days including the date of conversion. The Company 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 year ended September 30, 2017 the noteholder elected to convert all outstanding principal and interest due in exchange for a total of 98,856 post-split (9,885,621 pre-split) common shares. There was $0 and $27,500 of principal and $0 and $1,454 of accrued interest due at and September 30, 2017 and 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 year ended September 30, 2017, the noteholder elected to convert all outstanding principal and interest due in exchange for a total of 127,357 post-split (12,735,692 pre-split) common shares. There was $0 and $76,650 of principal and $0 and $2,252 of accrued interest due at September 30, 2017 and 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. During year ended September 30, 2017, the noteholder elected to convert all outstanding principal and interest in exchange for 182,553 post-split (18,255,293 pre-split) shares of common stock. There was $0 and $76,650 of principal and $0 and $185 of accrued interest due at September 30, 2017 and 2016, respectively. Noteholder 4 On February 19, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $25,000 resulting in cash proceeds to the Company of $25,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on February 19, 2017. The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. During the year ended September 30, 2016 the Company issued 106,383 post-split (10,638,298 pre-split) shares of common stock for the conversion of $25,000 of principal and 4,799 post-split (479,906 pre-split) shares of common stock for the conversion of $1,128 of accrued interest payable. There was $0 of principal and $0 of accrued interest due at September 30, 2016. On February 19, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $25,000 of which $2,000 was an original issue discount resulting in cash proceeds to the Company of $23,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on February 19, 2017. The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. During the year ended September 30, 2016 the Company issued 102,041 post-split (10,204,082 pre-split) shares of common stock for the conversion of $25,000 of principal. There was $0 of principal and $0 of accrued interest due at September 30, 2016. On March 2, 2017, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $125,000 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. During the year ended September 30, 2017, the holder elected to convert a total of $56,000 of principal in exchange for 111,538 post-split (11,153,800 pre-split) shares of common stock. There was $69,000 and $0 of principal and $7,187 and $0 of accrued interest due at September 30, 2017 and 2016, respectively. On March 2, 2017, the Company sold a Convertible Promissory Note to an unrelated party, for the principal amount of $125,000 resulting in cash proceeds to the Company of $125,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith which was funded on June 5, 2017. 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 upon funding at a conversion price equal to 65% of the lowest trade price of the Company's common stock for the fifteen prior trading days including the date of conversion. There was $125,000 and $0 of principal and $3,205 and $0 of accrued interest due at September 30, 2017 and 2016, respectively. On July 14, 2017, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $275,600 of which $15,600 was an original issue discount and $10,000 was paid directly to third parties resulting in cash proceeds to the Company of $250,000 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 July 14, 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 75% of the lowest trade price of the Company’s common stock for the fifteen prior trading days including the date of conversion. There was $275,000 and $0 of principal and $4,701 and $0 of accrued interest due at September 30, 2017 and 2016, respectively. On August 14, 2017, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $275,600 of which $15,600 was an original issue discount and $10,000 was paid directly to third parties resulting in cash proceeds to the Company of $250,000 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 14, 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 75% of the lowest trade price of the Company’s common stock for the fifteen prior trading days including the date of conversion. There was $275,000 and $0 of principal and $2,833 and $0 of accrued interest due at September 30, 2017 and 2016, respectively. Noteholder 5 On July 23, 2015, Signal Bay, Inc. (the “Company”) executed a convertible promissory note with a principal amount of $102,500 (the “Note”) to St. George Investments, LLC. (“Lender”). The Note was funded on July 23, 2015 (Purchase Date). The Company may repay this note at any time. This note shall be deemed paid in full if Company pays to Lender (a) the sum of $91,250 (meaning Borrower would receive a $11,250 discount) on or before the date that is ninety (90) days from the Purchase Price Date, or (b) the sum of $97,500 (meaning Borrower would receive a $5,000 discount) on any date after the date that is ninety (90) days from the Purchase Price Date but on or before the date that is one hundred thirty-five (135) days from the Purchase Price Date (the “Prepayment Opportunity Date”). If Borrower does not repay the entire Outstanding Balance of this Note on or before the Prepayment Opportunity Date, it shall receive no prepayment discount and must pay the entire Outstanding Balance of this Note in full on or before the Maturity Date. Lender has the right at any time following an Event of Default, at its election, to convert (each instance of conversion is referred to herein as a “Conversion”) all or any part of the Outstanding Balance into shares (“Conversion Shares”) of fully paid and non-assessable common stock, $0.0001 par value per share (“Common Stock”), of Borrower as per the following conversion formula: the number of Conversion Shares equals the amount being converted (the “Conversion Amount”) divided by the Conversion Price. The conversion price (the “Conversion Price”) for each Conversion (as defined below) shall be equal to the product of 70% (the “Conversion Factor”) multiplied by the average of the three (3) lowest Closing Bid Prices in the twenty (20) Trading Days immediately preceding the applicable Conversion. On March 31, 2016, Tangiers Global LLC Purchased $115,019 of the note from St. George Investments, resulting in a balance of $25,071 owing to St. George Investments. During the year ended September 30, 2016, principal and interest of $85,348 and $3,008, respectively, was converted into 162,246,500 shares of common stock. There was $0 of principal and $0 of accrued interest due as of September 30, 2016. Noteholder 6 On February 5, 2017, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $50,000 pursuant to a settlement agreement entered into on the same date. The Note was retroactively dated to August 23, 2016. The Note, together with accrued interest at the annual rate of 8%, is due on August 23, 2017. The Note is convertible into the Company’s common stock commencing 180 days from the date of the note 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 Note was converted in full on April 25, 2017 in exchange for 52,632 post-split (5,263,230 pre-split) common shares. There was $0 of principal and $0 of accrued interest due at September 30, 2017 and 2016, respectively.

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 11 - DERIVATIVE LIABILITY	Year Ended September 30, 2016 As of September 30, 2016 the Company had a $775,246 derivative liability balance on the balance sheets and recorded a loss from derivative liability fair value adjustments of $1,434,540 during the year ended September 30, 2016. The Company assessed its outstanding convertible notes payable as summarized in Note 10 – Convertible Notes Payable ASC 820, Fair Value Measurements and Disclosures ASC 825, Financial Instruments. Utilizing Level 3 inputs, the Company fair values the embedded derivatives at each measurement date as of and during the year ended September 30, 2016 using the Black-Sholes option pricing model based on the following assumptions: risk free rates ranging from 0.23% to 0.49%, dividend yield of 0%, expected lives of 0.24 to 0.63 years, and volatility of 272% to 316%. In connection with the convertible notes issued during the year ended September 30, 2016, the Company recognized a derivative liability at issuance dates of $634,862 of which $215,000 was recognized as a debt discount and the excess fair market value of $419,862 was recognized as a loss on derivative fair value measurements. A total of $1,074,754 was written off to additional paid in capital during the year ended September 30, 2016 as a result of the conversion of notes and accrued interest totaling $211,504. Year Ended September 30, 2017 As of September 30, 2017 Company had a $294,637 derivative liability balance on the balance sheets and recorded a loss from derivative liability fair value adjustments of $285,887 during the years ended September 30, 2017. The derivative liability activity comes from convertible notes payable as follows: As discussed in Note 10 – 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 year ended September 30, 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 $60,180 loss from change in fair value of derivatives and a conversion of $183,770 for the year ended September 30, 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 $2.21 post-split ($0.0221 pre-split) per share. As discussed in Note 10 – 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 year ended September 30, 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 $29,171 gain from change in fair value of derivatives and a conversion of $296,657 for the year ended September 30, 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 $2.85 post-split ($0.0285 pre-split) per share. As discussed in Note 10 – 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. During the year ended September 30, 2017, the noteholder elected to convert all of the outstanding principal to common shares. At September 30, 2017, 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 $165,342 gain from change in fair value of derivatives and a conversion of $160,486 for the year ended September 30, 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 369%, (3) risk-free interest rate of .95%, (4) expected life of 1.00 year, and (5) estimated fair value of the Company’s common stock of $1.52 post-split ($0.0152 pre-split) per share. As discussed in Note 10 – 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 $289,266 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 $219,266 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 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 $22,093 gain from change in fair value of derivatives and $267,173 due to conversion for the year ended September 30, 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 $2.85 post-split ($0.0285 pre-split) per share. As discussed in Note 10 – 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 $147,208 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 $77,208 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 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 $29,982 gain from change in fair value of derivatives and $117,226 due to conversion for the year ended September 30, 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 $2.09 post-split ($0.0209 pre-split) per share. As discussed in Note 10 – 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 $74,456 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 $26,456 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 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 $74,456 due to conversion for the year ended September 30, 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 $2.64 post-split ($0.0264 pre-split) per share. As discussed in Note 10 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $115,409 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 $45,409 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 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 an $3,362 loss from change in fair value and $118,771 due to conversion for the year ended September 30, 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 101%, (3) risk-free interest rate of .78%, (4) expected life of 0.37 of a year, and (5) estimated fair value of the Company’s common stock of $2.01 post-split ($0.0201 pre-split) per share. As discussed in Note 10 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $115,409 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 $45,409 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 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 $31,047 gain from change in fair value and $84,362 due to conversion for the year ended September 30, 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 75%, (3) risk-free interest rate of .85%, (4) expected life of 0.17 of a year, and (5) estimated fair value of the Company’s common stock of $1.50 post-split ($0.0150 pre-split) per share. As discussed in Note 10 – 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 $157,523 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $125,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $32,523 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 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 $36,644 loss from change in fair value and $194,167 due to conversion for the year ended September 30, 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 94%, (3) risk-free interest rate of 1.13%, (4) expected life of 0.58 of a year, and (5) estimated fair value of the Company’s common stock of $1.61 post-split ($0.0161 pre-split) per share. As discussed in Note 10 – 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 $107,768 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $107,768 which was up to the face value of the convertible note. During the year ended September 30, 2017, the noteholder elected to convert a total of $56,000 of principal. At September 30, 2017, the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $66,537 and recorded a $2,431 loss from change in fair value and $43,662 due to conversion for the year ended September 30, 2017. The fair value of the embedded derivatives for the notes was determined using a Monte Carlo simulation model based on the following assumptions: (1) expected volatility of 132%, (2) risk-free interest rate of 1.16%, and (3) expected life of 0.42 of a year. As discussed in Note 10 – 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 upon the note becoming convertible on February 23, 2017 was $40,037 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $40,037 which was up to the face value of the convertible note. During the year ended September 30, 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 $16,319 loss from change in fair value and $56,356 due to conversion for the year ended September 30, 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 70%, (3) risk-free interest rate of .82%, (4) expected life of 0.33 of a year, and (5) estimated fair value of the Company’s common stock of $2.12 post-split ($0.0212 pre-split) per share As discussed in Note 10 – 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 $107,785 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $107,785 which was up to the face value of the convertible note. At September 30, 2017, the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $115,801 and recorded a $8,016 loss from change in fair value for the year ended September 30, 2017. The fair value of the embedded derivatives for the notes was determined using a Monte Carlo simulation model based on the following assumptions: (1) expected volatility of 132%, (2) risk-free interest rate of 1.16%, and (3) expected life of 0.42 of a year. As discussed in Note 10 – 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 $157,523 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $125,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $32,523 being recognized as a loss on derivative fair value measurement. At September 30, the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $112,299 and recorded a $45,224 gain from change in fair value of derivatives for the year ended September 30, 2017. The fair value of the embedded derivatives for the notes was determined using a Monte Carlo simulation model based on the following assumptions: (1) expected volatility of 132%, (2) risk-free interest rate of 1.16%, and (3) expected life of 0.42 of a year. 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 Conversion (1,074,754 ) Balance, September 30, 2016 $ 775,246 The following table summarizes the derivative liabilities included in the balance sheet at September 30, 2017: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2016 $ 775,246 Initial measurement of derivative liabilities 1,312,384 Change in fair market value (195,907 ) Conversion (1,597,086 ) Balance, September 30, 2017 $ 294,637 The following table summarizes the loss on derivative liability included in the income statement for the financial years ended September 30, 2017 and 2016, respectively. September 30, 2017 2016 Day one loss due to derivatives on convertible debt $ 481,794 $ 419,862 Change in fair value of derivatives (195,907 ) 1,014,678 Total derivative expense $ 285,887 $ 1,434,540

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 12 - INCOME TAXES	We did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. When it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward period. The Company has not taken a tax position that, if challenged, would have a material effect on the financial statements for the years ended September 30, 2016 and 2015 applicable under FASB ASC 740. We did not recognize any adjustment to the liability for uncertain tax position and therefore did not record any adjustment to the beginning balance of accumulated deficit on the balance sheet. All tax returns for the Company remain open. The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes. The sources and tax effects of the differences for the periods presented are as follows: Income tax provision at the federal statutory rate 35 % Effect on operating losses (35 )% - Net deferred tax assets consisted of the following: September 30, 2017 September 30, 2016 Net operating loss carry forward $ 1,076,144 $ 728,834 Valuation allowance (1,076,144 ) (728,834 ) Net deferred tax asset $ — $ — A reconciliation of income taxes computed at the statutory rate is as follows: September 30, 2017 September 30, 2016 Computed federal income tax expense at statutory rate of 35% $ (1,256,517 ) $ (893,232 ) Depreciation and amortization 99,748 31,309 Deferred revenue 14,280 - Common stock issued for services 225,598 48,456 Common stock issued under employee incentive plan 58,102 16,266 Stock option expense 41,502 2,756 Amortization of debt discounts 299,917 73,033 Default penalties on convertible notes payable - 17,930 Change in derivative liability 100,060 502,089 Change in valuation allowance 417,310 201,393 Income tax expense $ - $ -

INDUSTRY SEGMENTS

INDUSTRY SEGMENTS	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 13 - INDUSTRY SEGMENTS	This summary reflects the Company’s current segments, as described below. Corporate The parent Company provides overall management and corporate reporting functions for the entire organization. Consulting The Company provides advisory, licensing and compliance services to the cannabis industry. Consulting clients are located in states that have state managed medical and/or recreational programs. EVIO assists these companies with license applications, business planning, state compliance and ongoing operational support. Testing Services The Company provides analytical testing services to the cannabis industry under the EVIO Labs brand. As of September 30, 2017, EVIO Labs has six operating labs. EVIO Labs clients are located in Oregon, California and Massachusetts and consist of growers, processors and dispensaries. Operating under the rules of the appropriate state regulating body, EVIO Labs certifies products have been tested and are free from pesticides and other containments before resale to patients and consumers. Year ended September 30, 2017 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 324,803 $ 2,696,227 $ 3,021,030 Segment income (loss) from operations (1,027,737 ) (344,833 ) (698,271 ) (2,070,842 ) Total assets 26,842 1,534,823 4,456,269 6,017,934 Capital expenditures - (1,038 ) (252,008 ) (253,046 ) Depreciation and amortization - 23,895 261,097 284,993 Year ended September 30, 2016 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 255,282 $ 305,679 $ 560,961 Segment loss from operations (300,814 ) (252,512 ) (239,222 ) (792,548 ) Total assets 47,911 113,873 2,024,212 2,185,996 Capital expenditures - - (11,699 ) (11,699 ) Depreciation and amortization - 23,688 65,766 89,454

COMMETTMENTS AND CONTINGECIES

COMMETTMENTS AND CONTINGECIES	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 14 - COMMETTMENTS AND CONTINGECIES	From time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. We are currently not aware of any such legal proceedings or claims that we believe will have, individually or in the aggregate, a material adverse effect on our business, financial condition or operating results. During the year ended September 30, 2017, the Company purchased a software license for $200,000 in cash. The Company relied on the representation of the seller regarding the assignability of the license. However, independent verification of the assignability was not obtained. As a result, the Company recognized a $200,000 impairment loss on the write off of the asset. There have been no additional amounts accrued for potential losses related to the assignability of the license. The Company has entered into various office and laboratory leases as well as a long term operating lease. Future minimum rental payments under the terms of the lease are: Year ending September 30, 2018 338,963 2019 303,811 2020 265,392 2021 203,742 2022 118,410 Total $ 1,230,318

REVENUE CONCENTRATION

REVENUE CONCENTRATION	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 15 - REVENUE CONCENTRATION	The Company generated revenues of $3,021,030 and $560,961 for the years ended September 30, 2017 and 2016, respectively. The Company did not have any customer that represented greater than 10% of revenues during the years ended September 30, 2017 or 2016.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 16 - STOCK OPTIONS AND WARRANTS	The following tables summarizes all stock option and warrant activity for the year ended September 30, 2017 and 2016: Shares Weighted- Average Exercise Price Per Share Outstanding, September 30, 2015 - $ - Granted 315,000 0.449 Exercised - - Forfeited - - Expired - - Outstanding, September 30, 2016 315,000 $ 0.449 Shares Weighted- Average Exercise Price Per Share Outstanding, September 30, 2016 315,000 $ 0.449 Granted 380,000 1.295 Exercised - - Forfeited (40,000 ) 1.075 Expired - - Outstanding, September 30, 2017 655,000 $ 0.902 The following table discloses information regarding outstanding and exercisable options and warrants at September 30, 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 $0.400 150,000 $ 0.400 3.88 75,000 $ 0.400 $0.500 155,000 $ 0.500 3.88 77,500 $ 0.500 $1.260 270,000 $ 1.260 4.75 - $ 1.260 $1.386 60,000 $ 1.386 4.75 - $ 1.386 $1.300 10,000 $ 1.300 4.05 2,500 $ 1.300 $1.666 10,000 $ 1.666 4.84 - 1.666 Total 655,000 $ 0.902 4.33 155,000 $ 0.465 In determining the compensation cost of the stock options granted, the fair value of each option grant has been estimated on the date of grant using the Black-Scholes option pricing model. The assumptions used in these calculations are summarized as follows: September 30, 2017 Expected term of options granted 5 years Expected volatility 2.68 % Risk-free interest rate 1.89 % Expected dividend yield 0 % The following table discloses information regarding outstanding and exercisable options and warrants at September 30, 2016: Outstanding Exercisable Exercise Prices Number of Option Shares Weighted Average Exercise Price Weighted Average Remaining Life (Years) Number of Option Shares Weighted Average Exercise Price $0.400 160,000 $ 0.400 4.88 - $ 0.400 $0.500 155,000 $ 0.500 4.88 - $ 0.500 Total 315,000 $ 0.449 4.88 - $ 0.000 In determining the compensation cost of the stock options granted, the fair value of each option grant has been estimated on the date of grant using the Black-Scholes option pricing model. The assumptions used in these calculations are summarized as follows: September 30, 2016 Expected term of options granted 5 years Expected volatility 409 % Risk-free interest rate 1.14 % Expected dividend yield 0 %

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2017
Notes to Financial Statements
NOTE 17 - SUBSEQUENT EVENTS	Employment Agreements On December 27, 2017, the Company entered into employment agreements with its Chief Executive Officer, Chief Operating Officer, President and amended the agreement of its Chief Science Officer. Each agreement is effective January 1, 2018. The agreement with our Chief Executive Officer carries a three year term with a base salary of $150,000 annually plus a car allowance of $750 monthly. Additionally, 450,000 stock options were granted with an exercise price of $0.80 which will vest quarterly over a two year period. The agreement with our Chief Operating Officer carries a three year term with a base salary of $150,000 annually plus a car allowance of $500 monthly. Additionally, 750,000 stock options were granted with an exercise price of $0.80 which will vest quarterly over a two year period. The agreement with our newly appointed President carries a two year term. Under the terms of the agreement, total compensation will be $24,000 cash annually plus a total of 450,000 common shares which vest quarterly over a two year period. The agreement with our Chief Science Officer carries a three year term with a base salary of $120,000 annually plus a car allowance of $350 monthly. Additionally, 250,000 stock options were granted with an exercise price of $0.80 which will vest quarterly over a two year period. Common Stock Issuances The Company made the following issuances of common stock subsequent to September 30, 2017: · 1,245,000 common shares issued for cash at $0.40 per share resulting in total cash proceeds of $498,000. · 219,320 common shares for the conversion of 92,728 shares of Series D Preferred Stock. · 324,000 common shares payable valued at $162,000 for the settlement of a non-convertible note totaling $126,600 resulting in a loss on settlement of $35,400. · 125,000 common shares valued at $62,500 for the conversion of $50,000 of a related party note payable. The conversion was performed at the contractual terms of the note payable. · 37,500 common shares valued at $18,750 for the settlement of $15,000 of accounts payable resulting in a loss on settlement of $3,750. · 7,000 common shares valued at $7,755 for the vesting of restricted stock grants for officers and directors · 25,000 common shares valued at $32,210 for the vesting of restricted stock grants for consultants · 224,750 common shares for services valued at $214,480 · 934,079 common shares for the conversion of $330,336 of outstanding principal on convertible notes payable and 17,458 common shares for the conversion of $6,548 of accrued interest on convertible notes payable. All conversions were performed at contractual terms. · 15,000 common shares valued at $12,150 subject to vesting requirements of a consulting agreement with a contracted Chief Information Officer. The agreement requires a total of 60,000 common shares be issued which vest in equal quarterly amounts of 15,000 shares effective October 16, 2017. · 50,000 common shares valued at $68,000 subject to vesting requirements of an employment agreement with our President. The agreement requires a total of 450,000 common shares be issued which vest in quarterly amounts of 50,000 shares from January 2018 to December 2018 then 62,500 quarterly for January 2019 to December 2019 so that a total of 450,000 common shares are earned over the course of two years. Stock Option Issuances In addition to the stock options discussed under Employment Agreements, on November 1, 2017 the Company issued 75,000 stock options with an exercise price of $0.65. The shares vest in equal 18,750 installments each six months so that all options are vested upon the two year anniversary of the grant. Acquisitions On January 1, 2018, the Company completed its acquisition of C3 Labs, LLC (“C3 Labs”). In consideration of a 60% ownership, the Company issued a $500,000 convertible note payable which carries no interest and matures on June 30, 2018. Upon maturation, the note will convert to common stock of the Company at $0.75 per share. Additionally, the Company issued a $100,000 note payable due on March 31, 2018. The Company has been granted two options to purchase additional interest of C3 Labs subject to the following terms and conditions. (a) 30% Option. Effective as of Closing and terminating the date three (3) years from the Closing Date, the C3 Members hereby collectively grant EVIO the right to ratably purchase from the C3 Members an aggregate of 30% of the Interests in C3 LABS following the issuance of 60% of the Interests to EVIO. EVIO may exercise its option by providing C3 LABS and the C3 Members written notice of its intent to exercise the option. The C3 Members shall have three (3) days following the date of such notice to execute assignments of Interests totaling 30% of the then outstanding membership interests in C3 LABS in favor of EVIO California. If EVIO should elect to exercise its option within nine (9) months from the Closing Date, the exercise price for the 30% of Interests shall be $450,000.00, to be paid in cash or EVIO’s common stock, as agreed by the C3 Members. If EVIO does not exercise the option within nine (9) months from the Closing Date, the exercise price shall be set by mutual agreement between the parties or, if no such agreement can be reached, as determined by an independent third-party valuation by an appraiser agreed to by the parties. (b) 10% Option. Effective as of three (3) years after the Closing Date and terminating the date twenty four (24) months therefrom, the C3 Members hereby collectively grant EVIO the right to ratably purchase from the C3 Members an aggregate of 10% of the then outstanding Interests in C3 LABS (comprising the remaining Interests not owned by EVIO). EVIO may exercise its option by providing C3 LABS and the C3 Members written notice of its intent to exercise the option. The C3 Members shall have three (3) days following the date of such notice to execute assignments of Interests totaling 10% of the then outstanding membership interests in C3 LABS in favor of EVIO. Upon notice of its intent to exercise the option granted hereby, the exercise price shall be set by mutual agreement between the parties or, if no such agreement can be reached, as determined by an independent third-party valuation by an appraiser agreed to by the parties.

SUMMARY OF SIGNIFICANT ACCOUN24

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2017
Summary Of Significant Accounting Policies Policies
Basis of Presentation	A summary of significant accounting policies of EVIO, INC. (the “Company”) is presented to assist in understanding the Company’s financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity.
Principles of Consolidation	The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly and partially owned subsidiaries, all of which have a fiscal year end of September 30. All intercompany accounts, balances and transactions have been eliminated in the consolidation. The Company consolidates its subsidiaries in accordance with ASC 810, and specifically ASC 810-10-15-8 which states, the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, or over 50% of the outstanding voting shares of another entity is a condition pointing toward consolidation.”
Cash and Cash Equivalents	For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with original maturity of three months or less to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2017 or 2016.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts receivable are recorded at their original invoice amounts. We regularly review collectability and establish an allowance for uncollectible amounts as necessary based on our experience with historical collectability. Management has determined that a reserve for uncollectible amounts was not required in the periods presented.
Notes Receivable	The Company accounts investments for notes receivable in accordance with ASC 320. On September 6, 2017, the Company entered in a note receivable with an unrelated entity for $1,300,000. The note, as amended, is due on September 6, 2024 and carries interest at a rate of 8% per annum. The note, as amended, requires minimum principal payments of $100,000 plus accrued interest on each anniversary date with the unpaid principal and interest being due on September 6, 2024. The Company evaluated the collectability of the note receivable as of September 30, 2017 and determined the full balance is collectible and no reserve for write off was recorded. As of September 30, 2017, there was $1,300,000 of principal, of which $100,000 was current and $1,200,000 was long term, and $6,838 of interest due.
Goodwill and Other Intangible Assets	Goodwill and indefinite-lived intangible assets are not amortized, but are evaluated for impairment annually or more often if indicators of a potential impairment are present. Our annual impairment tests are conducted at the beginning of the fourth quarter. We use a two-step process to quantitatively evaluate goodwill for impairment. In the first step, we compare the fair value of each reporting unit with the carrying amount of the reporting unit, including goodwill. If the estimated fair value of the reporting unit is less than the carrying amount of the reporting unit, we complete a second step to determine the amount of the goodwill impairment that we should record. In the second step, we determine an implied fair value of the reporting unit’s goodwill by allocating the reporting unit’s fair value to all of its assets and liabilities other than goodwill (including any unrecognized intangible assets). We compare the resulting implied fair value of the goodwill to the carrying amount and record an impairment charge for the difference. We test individual indefinite-lived intangible assets by comparing the estimated fair value with the book values of each asset. The Company recognizes an acquired intangible apart from goodwill whenever the intangible arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized on a straight-line basis over their estimated useful lives unless the estimated useful life is determined to be indefinite. The Company’s intangible assets consist of client lists (amortized over five years), websites and domain names (amortized over 15 years) and testing licenses (amortized over 5 years).
Business Combinations	We have adopted the amendment to ASC 805 for the accounting for business acquisitions both during the period of the acquisition and in subsequent periods. Among the more significant changes in the accounting for acquisitions are the following: • Contingent consideration is recorded at fair value as an element of purchase price with subsequent adjustments recognized in operations. • Subsequent decreases in valuation allowances on acquired deferred tax assets are recognized in operations after the measurement period. • Upon gaining control of an entity in which an equity method or cost basis investment was held, the carrying value of that investment is adjusted to fair value with the related gain or loss recorded in earnings.
Reclassification	Certain amounts in the 2016 financial statements have been reclassified to conform to the 2017 financial presentation. These reclassifications have no impact on net loss.
Use of Estimates	The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions may have a material impact on the financial condition and results of operations of the Company during the period in which such changes occurred. Actual results could differ from those estimates. The Company’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.
Revenue Recognition	It is the Company’s policy that revenues and gains will be recognized in accordance with ASC Topic 605-10-25, “Revenue Recognition.” Under ASC Topic 605-10-25, revenue earning activities are recognized upon the sale and delivery of its products and services. The Company generates revenue from consulting services provided to clients in the cannabis industry, licensing agreements as well as testing of cannabis and cannabis products for both medicinal and recreational consumption. The Company accepts orders for testing services which are generally completed within two weeks of receiving the order. Revenue is recognized from testing services upon delivery of the testing results to the client. Consulting engagements vary in length and scope but generally include reviewing regulatory filings, business plans and providing financial models to partners within the same industry. Revenue is recognized from consulting services upon completion of deliverables as outlined in the consulting agreement. The Company recognizes revenues from license agreements as deliverables within the agreement are met, typically training, providing the licensee with access to trademarks and other licensed materials and ongoing remote support. The Company generated revenues of $3,021,030 and $560,961 during the years ended September 30, 2017 and 2016 and had deferred revenues of $40,800 and $0 as of September 30, 2017 and 2016.
Cost of Revenue Recognition	The Company recognizes all costs incurred that are directly related to revenue generating activities as a cost of revenue. These costs include salaries and payroll taxes associated with lab employees, rent and utilities on lab facilities, depreciation of lab equipment and outsourced professional services utilized for consulting engagements. Cost of revenues totaled $2,456,523 and $527,055 during the years ended September 30, 2017 and 2016, respectively.
Stock-Based Compensation	The Company applies Topic 718 “Share-Based Payments” (“Topic 718”) to share-based compensation, which requires the measurement of the cost of services received in exchange for an award of an equity instrument based on the grant-date fair value of the award. Compensation cost is recognized when the event occurs. The Black-Scholes option-pricing model is used to estimate the fair value of options granted. The Company accounts for equity-based transactions with non-employees under the provisions of ASC Topic No. 505-50, “Equity-Based Payments to Non-Employees” (“Topic No. 505-50”). Topic No. 505-50 establishes that equity-based payment transactions with non-employees shall be measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable.
Income Taxes	The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740-10, “Accounting for Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year; and, (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if, based on the weight of available positive and negative evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. ASC 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition of a tax position taken or expected to be taken on a tax return. Under ASC 740-10, a tax benefit from an uncertain tax position taken or expected to be taken may be recognized only if it is “more likely than not” that the position is sustainable upon examination, based on its technical merits. The tax benefit of a qualifying position under ASC 740-10 would equal the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all the relevant information. A liability (including interest and penalties, if applicable) is established to the extent a current benefit has been recognized on a tax return for matters that are considered contingent upon the outcome of an uncertain tax position. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable.
Capital Leases	The Company accounts for capital leases in accordance with ACS 840-30. During the year ended September 30, 2017, the Company entered into three separate long-term leases for equipment that contain a $1 buyout option upon lease termination. The Company determined these were capital leases based on the minimum buy out price and capitalized the net present value of the leases with totaled $116,800 as equipment. As of September 30, 2017, there was a total of $111,501 of future payments due through December 2019 of which $20,734 are financing charges leaving a total principal balance of $90,967 as of September 30, 2017. Of this amount, $37,990 is current and $52,777 is long term as of September 30, 2017. Future annual payments required under the capital leases through termination are as follows: Year ended September 30, Principal Interest Total 2018 $ 37,990 $ 15,082 $ 53,072 2019 41,922 5,354 47,276 2020 10,855 298 11,153 Total $ 90,767 $ 20,734 $ 111,501 There were no capital lease obligations or equipment financed through capital leases as of September 30, 2016.
Concentration of Credit Risk	Instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits, notes receivable and accounts receivable. As of September 30, 2017, the Company did not hold cash at any financial institution in excess of the amount insured by the Federal Deposit Insurance Corporation (“FDIC”) of up to $250,000. As of September 30, 2017, the Company had a note receivable totaling $1,300,000 due from a single entity. As of September 30, 2017, the Company had total accounts receivable net of allowances of $229,564. Three separate clients comprised a total of 41% of this balance as follows: Balance Percent of Total Customer 1 $ 42,878 14 % Customer 2 45,635 15 % Customer 3 37,540 12 % All others 178,294 59 % Total 304,347 100 % Allowance for doubtful accounts (74,783 ) Net accounts receivable $ 229,564
Property and Equipment	Property and equipment are carried at cost. Expenditures for maintenance and repairs are expensed in the period incurred. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets and the modified accelerated cost recovery system for federal income tax purposes. The estimated useful lives of depreciable assets are: Estimated Useful Lives Laboratory and Computer Equipment 5 years Furniture and Fixtures 7 years Software 3 years Domains 15 years
Impairment of Long-Lived Assets	The Company evaluates, on a periodic basis, long-lived assets to be held and used for impairment in accordance with the reporting requirements of ASC 360-10. The evaluation is based on certain impairment indicators, such as the nature of the assets, the future economic benefit of the assets, any historical or future profitability measurements, as well as other external market conditions or factors that may be present. If these impairment indicators are present or other factors exist that indicate that the carrying amount of the asset may not be recoverable, then an estimate of the undiscounted value of expected future operating cash flows is used to determine whether the asset is recoverable and the amount of any impairment is measured as the difference between the carrying amount of the asset and its estimated fair value. The fair value is estimated using valuation techniques such as market prices for similar assets or discounted future operating cash flows.
Financial Instruments	Level 1 - Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 - Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 - Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts payable, and accrued liabilities. Pursuant to ASC 820 and 825, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table sets forth by level with the fair value hierarchy the Company’s financial assets and liabilities measured at fair value on September 30, 2017: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 294,637 $ 294,637 The following table sets forth by level with the fair value hierarchy the Company’s financial assets and liabilities measured at fair value on September 30, 2016: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 775,246 $ 775,246
Basic Earning (Loss) Per Share	The Company computes net income (loss) per share in accordance with Accounting Standards Codification (“ASC”) 260, “ Earnings per Share
Recently Issued Accounting Pronouncements	In 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 years ended September 30, 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”. In January 2017, the FASB issued ASU 2017-01, “ Business Combinations (Topic 805): Clarifying the Definition of a Business, Management believes recently issued accounting pronouncements will have no impact on the financial statements of the Company. In April 2016, the FASB issued ASU 2016-10, “Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing” (“ASU 2016-1O”). The amendments in this update clarify the following two aspects to Topic 606: identifying performance obligations and the licensing implementation guidance, while retaining the related principles for those areas. The entity first identifies the promised goods or services in the contract and reduce the cost and complexity. An entity evaluates whether promised goods and services are distinct. Topic 606 includes implementation guidance on determining whether an entity’s promise to grant a license provides a customer with either a right to use the entity’s intellectual property (which is satisfied at a point in time) or a right to access the entity’s intellectual property (which is satisfied over time). The Company is currently evaluating ASU 2016-10 and its impact on its consolidated financial statements or disclosures. Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our financial statements upon adoption.
Non-Controlling Interest	The Company reports the non-controlling interest in its majority owned subsidiaries in the consolidated balance sheets within the stockholders’ deficit section, separately from the Company’s stockholders’ deficit. Non-controlling interest represents the non-controlling interest holders’ proportionate share of the equity of the Company’s majority-owned subsidiaries. Non-controlling interest is adjusted for the non-controlling interest holders’ proportionate share of the earnings or losses and other comprehensive income (loss) and the non-controlling interest continues to be attributed its share of losses even if that attribution results in a deficit non-controlling interest balance.
Derivative Financial Instruments	Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments and measurement of their fair value for accounting purposes. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt under ASC 470, the Company will continue its evaluation process of these instruments as derivative financial instruments under ASC 815. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. At September 30, 2017, the Company effected a change in accounting estimate and adopted a Monte Carlo simulation model to value outstanding derivative liabilities as of September 30, 2017.
Related Parties	The registrant follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the Related parties include (a) affiliates of the registrant; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the registrant; (e) management of the registrant; (f) other parties with which the registrant may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

SUMMARY OF SIGNIFICANT ACCOUN25

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2017
Summary Of Significant Accounting Policies Tables
Future annual payments capital lease	Year ended September 30, Principal Interest Total 2018 $ 37,990 $ 15,082 $ 53,072 2019 41,922 5,354 47,276 2020 10,855 298 11,153 Total $ 90,767 $ 20,734 $ 111,501
Concentration of Credit Risk	Balance Percent of Total Customer 1 $ 42,878 14 % Customer 2 45,635 15 % Customer 3 37,540 12 % All others 178,294 59 % Total 304,347 100 % Allowance for doubtful accounts (74,783 ) Net accounts receivable $ 229,564
Estimated useful lives of depreciable assets	Estimated Useful Lives Laboratory and Computer Equipment 5 years Furniture and Fixtures 7 years Software 3 years Domains 15 years
Financial assets and liabilities measured at fair value	The following table sets forth by level with the fair value hierarchy the Company’s financial assets and liabilities measured at fair value on September 30, 2017: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 294,637 $ 294,637 The following table sets forth by level with the fair value hierarchy the Company’s financial assets and liabilities measured at fair value on September 30, 2016: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 775,246 $ 775,246

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Sep. 30, 2017
Proforma of the Company's operations	EVIO, INC. UNAUDITED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS Year ended September 30, Revenues 2017 2016 Testing services $ 2,802,199 $ 743,306 Consulting services 324,803 255,282 Total revenue 3,127,002 998,588 Cost of revenue Testing services 2,469,863 592,929 Consulting services 70,505 110,135 Depreciation and amortization 103,854 35,312 Total cost of revenue 2,644,222 738,376 Gross margin 482,780 260,212 Operating expenses Selling, general and administrative 2,739,462 982,881 Depreciation and amortization 211,565 64,683 Total operating expenses 2,951,027 1,074,564 Loss from operations (2,468,247 ) (787,352 ) Other income (expense) Interest expense (1,011,606 ) (316,745 ) Loss on settlement of debt (22,170 ) - Loss on disposal of asset - (720 ) Impairment loss (200,000 ) Gain (loss) on change in fair market value of derivative liabilities (285,887 ) (1,434,540 ) Total other income (expense) (1,519,663 ) (1,752,005 ) Net loss $ (3,987,910 ) $ (2,539,357 )
CR Labs, Inc. [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED CASH $ 2,970 ACCOUNT RECEIVABLE 3,550 PROPERTY PLANT AND EQUIPMENT 43,360 CUSTOMER LIST 67,428 GOODWILL 446,743 TOTAL ASSETS ACQUIRED 564,051 LIABILITIES ASSUMED ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (36,421 ) NOTES PAYABLE (27,630 ) TOTAL LIABILITIES ASSUMED (64,051 ) NONCONTROLLING INTEREST (100,000 ) NET ASSETS ACQUIRED FROM CR LABS ACQUISITION $ 400,000
Oregon Analytical Services, LLC [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED PROPERTY PLANT AND EQUIPMENT $ 123,143 CUSTOMER LIST 227,595 GOODWILL 529,262 TOTAL ASSETS ACQUIRED 880,000 LIABILITIES ASSUMED NOTES PAYABLE (27,500 ) TOTAL LIABILITIES ASSUMED (27,500 ) NET ASSETS ACQUIRED FROM OAS ACQUISITION $ 852,500
Smith Scientific Industries, Inc. [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED CASH $ 9,055 PROPERTY PLANT AND EQUIPMENT 11,076 CUSTOMER LIST 145,847 GOODWILL 439,402 TOTAL ASSETS ACQUIRED 605,380 LIABILITIES ASSUMED ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (430 ) NOTES PAYABLE (16,200 ) TOTAL LIABILITIES ASSUMED (16,630 ) NONCONTROLLING INTEREST (117,750 ) NET ASSETS ACQUIRED FROM SMITH SCIENTIFIC ACQUISITION $ 471,000
Greenhaus Analytical Labs, LLC [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 256,000 CUSTOMER CONTRACTS/RELATIONSHIPS 11,500 GOODWILL 653,453 TOTAL ASSETS ACQUIRED $ 1,038,101 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 $ 744,723
Green Style Consulting, LLC [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED PROPERTY PLANT AND EQUIPMENT $ 19,300 CUSTOMER CONTRACTS/RELATIONSHIPS 14,800 GOODWILL 269,125 TOTAL ASSETS ACQUIRED $ 303,225 LIABILITIES ASSUMED - NET ASSETS ACQUIRED FROM GREEN STYLE ACQUISITION $ 303,225
Viridis Analytics, Inc [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED CASH $ 1,914 ACCOUNTS RECEIVABLE 65,776 OTHER CURRENT ASSET 600 PROPERTY PLANT AND EQUIPMENT 152,126 WEBSITE 7,215 CUSTOMER CONTRACTS/RELATIONSHIPS 13,500 FAVORABLE LEASE 3,100 GOODWILL 620,151 TOTAL ASSETS ACQUIRED $ 864,382 LIABILITIES ASSUMED $ - NET ASSETS ACQUIRED FROM VIRIDIS ACQUISITION $ 864,382

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2017
Intangible Assets Tables
Schedule of Impaired Intangible Assets	2017 2016 Customer list $ 480,670 $ 440,870 License 256,000 - Favorable lease 3,100 - Website 41,965 34,750 Total 781,735 475,620 Accumulated amortization (189,475 ) (49,319 ) Net value $ 592,260 $ 426,301
Schedule of future amortization associated with the intangible assets acquired	For the years ended September 30, Amortization 2018 $ 151,717 2019 149,651 2020 149,651 2021 107,476 2022 9,722 Total $ 568,217

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2017
Property And Equipment Tables
Plant and Equipment	2017 2016 Furniture and Equipment $ 146,870 $ 21,551 Laboratory Equipment 439,071 188,531 Software 58,333 59,049 Leasehold Improvements 41,081 5,321 Vehicles 75,165 - Total 760,520 274,452 Accumulated depreciation (213,447 ) (68,610 ) Net value $ 547,073 $ 205,842

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	12 Months Ended
	Sep. 30, 2017
Loans Payable Tables
Schedule of loans payable outstanding	September 30, 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. - 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. 71,039 - On August 1, 2017, the Company entered into a note payable totaling $500,000 for the acquisition of Virdiris (see note 3). The note carries interest at 8% annually and is due on July 1, 2018. 500,000 - On September 6, 2017, the Company entered into a note payable totaling $1,000,000 for the purchase of an outstanding note receivable. The note carries interest at 8% annually and is due on July 6, 2018. 1,000,000 - On August 31, 2017, the Company executed a note payable for $120,000 of which $20,000 was an original issue discount resulting in cash proceeds of $100,000. The note carries interest at 8% annually and is due on March 3, 2018. 120,000 1,691,039 77,375 Less: unamortized original issue discounts (127,662 ) - Total loans payable 1,563,377 Less: current portion of loans payable 1,503,545 77,375 Long-term portion of loans payable $ 59,832 $ -

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
	Sep. 30, 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 (12,959 ) 14,541 1,454 Noteholder 3 5/18/2016 5/19/2017 76,650 (48,510 ) 28,140 2,252 Noteholder 3 9/19/2016 5/19/2017 76,650 (47,510 ) 29,140 185 $ 379,100 $ (121,496 ) $ 257,604 $ 8,029 The following table summarizes all convertible notes outstanding as of September 30, 2017: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 1 3/2/2017 3/2/2018 $ 125,000 $ (38,112 ) $ 86,888 $ 7,397 Noteholder 1 7/14/2017 7/14/2018 275,600 (11,795 ) 263,805 4,701 Noteholder 1 8/14/2017 8/14/2018 275,600 (13,068 ) 262,532 28 Noteholder 4 3/2/2017 3/2/2018 69,000 (50,009 ) 18,991 7,187 Noteholder 4 6/5/2017 3/2/2018 125,000 (70,833 ) 54,167 3,205 Noteholder 4 7/14/2017 7/14/2018 275,600 (11,795 ) 263,805 4,701 Noteholder 4 8/14/2017 8/14/2018 275,600 (13,068 ) 262,532 2,833 $ 1,421,400 $ (208,680 ) $ 1,212,720 $ 30,052

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Sep. 30, 2017
Derivative Liabilities Tables
Summary of 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 September 30, 2017: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2016 $ 775,246 Initial measurement of derivative liabilities 1,312,384 Change in fair market value (195,907 ) Write off due to conversion (1,597,086 ) Balance, September 30, 2017 $ 294,637
Summary of loss on derivative liability	September 30, 2017 2016 Day one loss due to derivatives on convertible debt $ 481,794 $ 419,862 Change in fair value of derivatives (195,907 ) 1,014,678 Total derivative expense $ 285,887 $ 1,434,540

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2017
Income Taxes Tables
Schedule of Effective Income Tax Rate Reconciliation	Income tax provision at the federal statutory rate 35 % Effect on operating losses (35 )% -
Schedule of Deferred Tax Assets and Liabilities	September 30, 2017 September 30, 2016 Net operating loss carry forward $ 1,076,144 $ 728,834 Valuation allowance (1,076,144 ) (728,834 ) Net deferred tax asset $ — $ —
Schedule of Components of Income Tax Expense	September 30, 2017 September 30, 2016 Computed federal income tax expense at statutory rate of 35% $ (1,256,517 ) $ (893,232 ) Depreciation and amortization 99,748 31,309 Deferred revenue 14,280 - Common stock issued for services 225,598 48,456 Common stock issued under employee incentive plan 58,102 16,266 Stock option expense 41,502 2,756 Amortization of debt discounts 299,917 73,033 Default penalties on convertible notes payable - 17,930 Change in derivative liability 100,060 502,089 Change in valuation allowance 417,310 201,393 Income tax expense $ - $ -

INDUSTRY SEGMENTS (Tables)

INDUSTRY SEGMENTS (Tables)	12 Months Ended
	Sep. 30, 2017
Industry Segments Tables
Summary of the Company's current segments	Year ended September 30, 2017 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 324,803 $ 2,696,227 $ 3,021,030 Segment income (loss) from operations (1,027,737 ) (344,833 ) (698,271 ) (2,070,842 ) Total assets 26,842 1,534,823 4,456,269 6,017,934 Capital expenditures - (1,038 ) (252,008 ) (253,046 ) Depreciation and amortization - 23,895 261,097 284,993 Year ended September 30, 2016 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 255,282 $ 305,679 $ 560,961 Segment loss from operations (300,814 ) (252,512 ) (239,222 ) (792,548 ) Total assets 47,911 113,873 2,024,212 2,185,996 Capital expenditures - - (11,699 ) (11,699 ) Depreciation and amortization - 23,688 65,766 89,454

COMMETTMENTS AND CONTINGECIES (

COMMETTMENTS AND CONTINGECIES (Tables)	12 Months Ended
	Sep. 30, 2017
Commettments And Contingecies Tables
Operating Leases	Year ending September 30, 2018 338,963 2019 303,811 2020 265,392 2021 203,742 2022 118,410 Total $ 1,230,318

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Sep. 30, 2017
Stock Options And Warrants Tables
Summary of stock option and warrant activity	The following tables summarizes all stock option and warrant activity for the year ended September 30, 2017 and 2016: Shares Weighted- Average Exercise Price Per Share Outstanding, September 30, 2015 - $ - Granted 315,000 0.449 Exercised - - Forfeited - - Expired - - Outstanding, September 30, 2016 315,000 $ 0.449 Shares Weighted- Average Exercise Price Per Share Outstanding, September 30, 2016 315,000 $ 0.449 Granted 380,000 1.295 Exercised - - Forfeited (40,000 ) 1.075 Expired - - Outstanding, September 30, 2017 655,000 $ 0.902
Schedule of outstanding and exercisable options and warrants	The following table discloses information regarding outstanding and exercisable options and warrants at September 30, 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 $0.400 150,000 $ 0.400 3.88 75,000 $ 0.400 $0.500 155,000 $ 0.500 3.88 77,500 $ 0.500 $1.260 270,000 $ 1.260 4.75 - $ 1.260 $1.386 60,000 $ 1.386 4.75 - $ 1.386 $1.300 10,000 $ 1.300 4.05 2,500 $ 1.300 $1.666 10,000 $ 1.666 4.84 - 1.666 Total 655,000 $ 0.902 4.33 155,000 $ 0.465 The following table discloses information regarding outstanding and exercisable options and warrants at September 30, 2016: Outstanding Exercisable Exercise Prices Number of Option Shares Weighted Average Exercise Price Weighted Average Remaining Life (Years) Number of Option Shares Weighted Average Exercise Price $0.400 160,000 $ 0.400 4.88 - $ 0.400 $0.500 155,000 $ 0.500 4.88 - $ 0.500 Total 315,000 $ 0.449 4.88 - $ 0.000
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	In determining the compensation cost of the stock options granted, the fair value of each option grant has been estimated on the date of grant using the Black-Scholes option pricing model. The assumptions used in these calculations are summarized as follows: September 30, 2017 Expected term of options granted 5 years Expected volatility 2.68 % Risk-free interest rate 1.89 % Expected dividend yield 0 % In determining the compensation cost of the stock options granted, the fair value of each option grant has been estimated on the date of grant using the Black-Scholes option pricing model. The assumptions used in these calculations are summarized as follows: September 30, 2016 Expected term of options granted 5 years Expected volatility 409 % Risk-free interest rate 1.14 % Expected dividend yield 0 %

NATURE OF ACTIVITIES AND CONTIN

NATURE OF ACTIVITIES AND CONTINUANCE OF BUSINESS (Details Narrative)	Jun. 01, 2016	Sep. 30, 2017	Oct. 19, 2016	Sep. 17, 2015
CR Labs [Member]
Ownership percentage				80.00%
Purchase Agreement [Member] | CR Labs [Member]
Acquired shares percentage				80.00%
Purchase Agreement [Member] | Smith Scientific Industries [Member]
Common stock purchase	80.00%
Purchase Agreement [Member] | Greenhaus Analytical Labs, LLC [Member]
Ownership percentage			100.00%
Purchase Agreement [Member] | WB Partners [Member]
Ownership percentage		5.00%
Purchase Agreement [Member] | Mr. Waldrop and Ms. Glauser [Member]
Common stock purchase		80.00%

SUMMARY OF SIGNIFICANT ACCOUN37

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	Sep. 30, 2017USD ($)
2,018	$ 53,072
2,019	47,276
2,020	11,153
Total	111,501
Interest [Member]
2,018	15,082
2,019	5,354
2,020	298
Total	20,734
Principal [Member]
2,018	37,990
2,019	41,922
2,020	10,855
Total	$ 90,767

SUMMARY OF SIGNIFICANT ACCOUN38

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Total	$ 304,347
Allowance for doubtful accounts	(74,783)
Net accounts receivable	$ 229,564	$ 9,483
Concentration of Credit Risk percentage	100.00%
Customer 1 [Member]
Total	$ 42,878
Concentration of Credit Risk percentage	14.00%
Customer 2 [Member]
Total	$ 45,635
Concentration of Credit Risk percentage	15.00%
Customer 3 [Member]
Total	$ 37,540
Concentration of Credit Risk percentage	12.00%
All others [Member]
Total	$ 178,294
Concentration of Credit Risk percentage	59.00%

SUMMARY OF SIGNIFICANT ACCOUN39

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3)	12 Months Ended
	Sep. 30, 2017
Laboratory and Computer Equipment [Member]
Estimated useful life	5 years
Equipment [Member]
Estimated useful life	7 years
Software [Member]
Estimated useful life	3 years
Domains [Member]
Estimated useful life	15 years

SUMMARY OF SIGNIFICANT ACCOUN40

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Liabilities
Derivative financial instruments	$ 294,637	$ 775,246
Level 1 [Member]
Liabilities
Derivative financial instruments
Level 2 [Member]
Liabilities
Derivative financial instruments
Level 3 [Member]
Liabilities
Derivative financial instruments	$ 294,637	$ 775,246

SUMMARY OF SIGNIFICANT ACCOUN41

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Voting equity interests	50.00%
Dilutive common shares outstanding	10,433,939	8,560,321
Revenues	$ 3,021,030	$ 560,961
Deferred revenue	40,800
Total cost of revenues	2,456,523	527,055
Note receivable current	100,000	25,000
Note receivable long term	1,200,000
Note receivable	$ 1,300,000
Due date	Sep. 6, 2024
Interest rate	8.00%
Interest amount	$ 6,838
Capital lease obligation, current	37,990
Accounts receivable, net of allowance	229,564	9,483
Capital lease obligation, non current portion	52,777
Net present value of leased equipment	116,800
Capital lease future payment	$ 111,501
Future payment due date	December 2,019
Financing charges	$ 20,734
Total principal balance	90,967
Cash, FDIC Insured Amount	250,000
Minimum principal payment	$ 100,000
client lists [Member]
Amortization of Intangible Assets	5 years
Websites and Domain Names [Member]
Amortization of Intangible Assets	15 years
Testing Licenses [Member]
Amortization of Intangible Assets	5 years

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
ASSETS ACQUIRED:
OTHER CURRENT ASSET	$ 7,438	$ 40,000
PREPAID EXPENSES	169,557
GOODWILL	2,958,137	1,415,408
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	773,053	223,316
NONCONTROLLING INTEREST	158,124	$ 187,979
CR Labs, Inc. [Member]
ASSETS ACQUIRED:
CASH	2,970
ACCOUNT RECEIVABLE	3,550
PROPERTY PLANT AND EQUIPMENT	43,360
CUSTOMER LIST	67,428
GOODWILL	446,743
TOTAL ASSETS ACQUIRED	564,051
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	(36,421)
NOTES PAYABLE	(27,630)
TOTAL LIABILITIES ASSUMED	(64,051)
NONCONTROLLING INTEREST	(100,000)
NET ASSETS ACQUIRED FROM ACQUISITION	400,000
Oregon Analytical Services, LLC [Member]
ASSETS ACQUIRED:
PROPERTY PLANT AND EQUIPMENT	123,143
CUSTOMER LIST	227,595
GOODWILL	529,262
TOTAL ASSETS ACQUIRED	880,000
NOTES PAYABLE	(27,500)
TOTAL LIABILITIES ASSUMED	(27,500)
NET ASSETS ACQUIRED FROM ACQUISITION	852,500
Smith Scientific Industries, Inc. [Member]
ASSETS ACQUIRED:
CASH	9,055
PROPERTY PLANT AND EQUIPMENT	11,076
CUSTOMER LIST	145,847
GOODWILL	439,402
TOTAL ASSETS ACQUIRED	605,380
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	(430)
NOTES PAYABLE	(16,200)
TOTAL LIABILITIES ASSUMED	(16,200)
NONCONTROLLING INTEREST	(117,750)
NET ASSETS ACQUIRED FROM ACQUISITION	471,000
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	256,000
CUSTOMER CONTRACTS/RELATIONSHIPS	11,500
GOODWILL	653,453
TOTAL ASSETS ACQUIRED	1,038,101
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	(73,866)
RELATED PARTY PAYABLES	(194,512)
NOTES PAYABLE	(25,000)
TOTAL LIABILITIES ASSUMED	(293,378)
NET ASSETS ACQUIRED FROM ACQUISITION	744,723
Green Style Consulting, LLC [Member]
ASSETS ACQUIRED:
PROPERTY PLANT AND EQUIPMENT	19,300
CUSTOMER CONTRACTS/RELATIONSHIPS	14,800
GOODWILL	269,125
TOTAL ASSETS ACQUIRED	303,225
TOTAL LIABILITIES ASSUMED
NET ASSETS ACQUIRED FROM ACQUISITION	303,225
Viridis Analytics MA, LLC [Member]
ASSETS ACQUIRED:
CASH	1,914
ACCOUNT RECEIVABLE	65,776
OTHER CURRENT ASSET	600
PROPERTY PLANT AND EQUIPMENT	152,126
WEBSITE	7,215
CUSTOMER CONTRACTS/RELATIONSHIPS	13,500
FAVORABLE LEASE	3,100
GOODWILL	620,151
TOTAL ASSETS ACQUIRED	864,382
TOTAL LIABILITIES ASSUMED
NET ASSETS ACQUIRED FROM ACQUISITION	$ 864,382

ACQUISITIONS (Details 1)

ACQUISITIONS (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Revenues
Testing services	$ 2,696,227	$ 305,679
Consulting services	324,803	255,282
Total Revenue	3,021,030	560,961
Cost of revenue
Consulting services	70,505	110,135
Depreciation and amortization	284,993	89,454
Total cost of revenue	2,456,523	527,055
Operating expenses
Selling, general and administrative	2,454,209	785,758
Depreciation and amortization	181,139	40,696
Other income (expense)
Interest expense	(1,011,150)	(324,282)
Loss on settlement of debt	(22,170)
Loss on disposal of assets		(720)
Gain (loss) on change in fair market value of derivative liabilities	(285,887)	(1,434,540)
Net Loss	(3,590,049)	(2,552,090)
Pro Forma [Member]
Revenues
Testing services	2,802,199	432,111
Consulting services	324,803	255,282
Total Revenue	3,127,002	687,393
Cost of revenue
Testing services	2,469,863	527,853
Consulting services	70,505	110,135
Depreciation and amortization	103,854	35,312
Total cost of revenue	2,644,222	673,300
Gross margin	482,780	14,093
Operating expenses
Selling, general and administrative	2,739,462	933,970
Depreciation and amortization	211,565	40,696
Total operating expenses	2,951,027	974,666
Loss from Operations	(2,468,247)	(960,573)
Other income (expense)
Interest expense	(1,011,606)	(330,766)
Loss on settlement of debt	(22,170)
Loss on disposal of assets		(720)
Impairment loss	(200,000)
Gain (loss) on change in fair market value of derivative liabilities	(285,887)	(1,434,540)
Total other income (expense)	(1,519,663)	(1,766,026)
Net Loss	$ (3,987,910)	$ (2,726,599)

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($)	Sep. 06, 2017	Aug. 31, 2017	Jul. 31, 2017	Oct. 26, 2016	Oct. 19, 2016	Jun. 01, 2016	May 24, 2016	Sep. 17, 2015	Sep. 30, 2017	Sep. 30, 2016
Due date	Jul. 6, 2018	Mar. 3, 2018
Principal amount									$ 1,421,400	$ 379,100
Series D Preferred Stock [Member]
Preferred stock, value									$ 114,500	$ 48,000
Smith Scientific Industries, Inc. [Member]
Ownership percentage						80.00%
Issuance of promissory note						$ 336,000
Transaction cost						$ 2,780
Purchase agreement						Under the purchase agreement, the Company issued a promissory note for $336,000, with required $25,000 to be paid at closing, $75,000 to be paid in two installments within 180 days, and the remaining balance in three annual installments of $58,475, and 300,000 shares of Preferred Series C Stock. These shares had an acquisition date fair value of $135,000.
Fair value of shares at acquisition date						$ 135,000
Smith Scientific Industries, Inc. [Member] | Transaction [Member]
Amount paid at closing						25,000
Smith Scientific Industries, Inc. [Member] | Three Installment [Member]
Amount paid in installment						75,000
Smith Scientific Industries, Inc. [Member] | Two Installment [Member]
Amount paid in installment						$ 58,475
Smith Scientific Industries, Inc. [Member] | Series C Preferred Stock
Shares issued						300,000
Oregon Analytical Services [Member]
Ownership percentage							100.00%
Issuance of promissory note							$ 700,000
Transaction cost							$ 2,780
Purchase agreement							the company is required to make annual payments of $100,000 if the minimum trailing revenue for EVIO Labs Eugene exceeds $700,000 annually during the term of the promissory note
Due date							May 23, 2010
Principal amount							$ 100,000
Oregon Analytical Services [Member] | Promissory Note [Member]
Issuance of promissory note							72,500
Fair value of shares at acquisition date							$ 80,000
Oregon Analytical Services [Member] | Series C Preferred Stock
Shares issued							200,000
CR Labs [Member]
Ownership percentage								80.00%
Shares issued								40,000,000
Transaction cost								$ 42,193
Fair value of shares at acquisition date								$ 400,000
Green Style Consulting, LLC [Member]
Preferred stock, value				$ 210,000
Issuance of promissory note				50,000
Transaction cost				303,225
Cash payment				$ 20,000
Purchase agreement				The note payable may be converted to common stock of the Company at certain dates as follows: 50% on November1, 2017 and 50% on November 1, 2018. Each conversion may occur at the option of the holder at a price equal to a 20% discount from the lowest trading price in the prior five trading days. 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.
Promissory note, premium				$ 7,415
License and customer contract useful lives				5 years
Future monthly profit				$ 15,810
Green Style Consulting, LLC [Member] | Series D Preferred Stock [Member]
Shares issued				210,000
Greenhaus Analytical Labs, LLC [Member]
Transaction cost					$ 744,723
Purchase agreement					Portions of the note payable may be converted to common stock of the Company at certain dates as follows: 25% on April 16, 2018; 25% on October 16, 2019 and 25% on October 15, 2020. Each conversion may occur at the option of the holder at a price equal to a 20% discount from the lowest trading price in the prior five trading days.
License and customer contract useful lives					5 years
Greenhaus Analytical Labs, LLC [Member] | Purchase Agreement [Member]
Ownership percentage					100.00%
Preferred stock, value					$ 460,000
Issuance of promissory note					340,000
Promissory note, discount value					$ 284,723
Greenhaus Analytical Labs, LLC [Member] | Series D Preferred Stock [Member]
Shares issued					460,000
Viridis Analytics MA, LLC [Member]
Ownership percentage			100.00%
Issuance of promissory note			$ 500,000
Transaction cost			864,382
Cash payment			500,000
Promissory note, discount value			$ 364,382
License and customer contract useful lives			5 years

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Total	$ 781,735	$ 475,620
Accumulated amortization	(189,475)	(49,319)
Net value	592,260	426,301
Customer Lists [Member]
Total	480,670	440,870
License [Member]
Total	256,000
Favorable lease [Member]
Total	3,100
Website [Member]
Total	$ 41,965	$ 34,750

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Total	$ 592,260	$ 426,301
Amortization [Member]
2,018	151,717
2,019	149,651
2,020	149,651
2,021	107,476
2,022	9,722
Total	$ 568,217

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Total	$ 760,520	$ 274,452
Accumulated depreciation	(213,447)	(68,610)
Net value	547,073	205,842
Equipment [Member]
Total	146,870	21,551
Laboratory Equipment [Member]
Total	439,071	188,531
Software [Member]
Total	58,333	59,049
Leasehold Improvements [Member]
Total	41,081	5,321
Vehicles [Member]
Total	$ 75,165

PROPERTY AND EQUIPMENT (Detai48

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Depreciation expense	$ 32,445	$ 0
Purchase of software licence	200,000
Impairment loss	(200,000)
Equipment [Member]
Capitalized amount	$ 116,800

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Sep. 06, 2017	Nov. 01, 2016	Jun. 01, 2016	Aug. 31, 2017	Oct. 19, 2016	May 24, 2016	Jun. 22, 2015	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2017
Proceeds from notes payable - related party								$ 80,100	$ 26,000
Repayment to related party								22,050
Notes Payable - Related Party, less Current Portion								1,251,306	876,751
Unamortized Debt discount				$ 20,000				208,680	121,496
Maturity date	Jul. 6, 2018			Mar. 3, 2018
Principal balance								90,967
Libra Wellness Center, LLC [Member]
Borrowed amount							$ 12,750
Percentage owned							4.00%
Installment paid							$ 40,000
Total amount owed							$ 40,000
Percentage ownership after dilution							1.50%
Due to related parties									40,000
Chief Science Officer [Member]
Borrowed amount									16,200
Due to related parties									16,200	$ 9,200
Repayment to related party								7,000
Green Style Consulting, LLC [Member]
Company repaid								6,090
Due to related parties								43,910
Interest rate		5.00%
Current Portion - Notes Payable - Related Party		$ 50,000
unamortized note premium								4,028
Premium on fair value		$ 7,416
Future net profit					$ 15,809
Maturity date		Oct. 31, 2018
Accrued interest					15,809			5,055
Greenhaus Analytical Services, LLC [Member]
Due to related parties					$ 340,000
Interest rate					6.00%
Current Portion - Notes Payable - Related Party					$ 340,000
Unamortized Debt discount					42,044
Debt discount					$ 55,277
Maturity date					Oct. 16, 2020
Accrued interest					$ 19,506
Chief Operating Officer [Member]
Borrowed amount									96,000
Due to related parties								$ 84,205	$ 91,705
Interest rate								0.00%	0.00%
Repayment to related party								$ 7,500	$ 14,295
Newport Commercials Advisors [Member]
Management consulting services expenses								42,192	60,026
Chief Executive Officer [Member]
Proceeds from notes payable - related party								80,100
Due to related parties								4,450
Repayment to related party								75,650
Eric Ezrine, CR Labs, President [Member]
Due to related parties								$ 130	13,269
Interest rate								0.00%
Payment of severance agreement									44,500
Repayment to related party								$ 13,139	0
Account payable								22,450	44,500
Sara Lausmann [Member]
Borrowed amount						$ 972,500
Due to related parties								$ 689,870	$ 737,584
Interest rate								5.00%	5.00%
Current Portion - Notes Payable - Related Party								$ 89,870	$ 37,584
Repayment to related party								47,714	34,916
Notes Payable - Related Party, less Current Portion								600,000	700,000
Series C Convertible Preferred Stock, Shares Issued						200,000
Preferred Stock value						$ 80,000
Short-term loan						72,500
Long-term note						$ 700,000
Accrued interest								47,409	13,521
Anthony Smith [Member]
Acquisition of business, amount			$ 636,000
Percentage owned			80.00%
Company repaid								50,000
Due to related parties								$ 261,000	311,000
Interest rate								5.00%
Series C Convertible Preferred Stock, Shares Issued			300,000
Preferred Stock value			$ 135,000
Short-term loan			$ 336,000
Accrued interest								$ 18,846	$ 5,155
Henry Grimmett [Member]
Quarterly payments					25,000
Company repaid								24,100
Due to related parties					$ 194,512			169,412
Interest rate					0.00%
Short-term loan								100,000
Long-term note								$ 69,412

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 05, 2017	Sep. 30, 2015
Common shares issued for cash proceeds, Amount	$ 112,000
Common shares issued for cash proceeds, Shares	112,000
Common shares issued for equity incentive plan, Amount	$ 211,071	$ 46,473
Common shares issued for equity incentive plan, Shares	93,691	60,875
Common shares issued for services valued, Amount	$ 537,515	$ 138,447
Common shares issued for services valued, Shares	333,949	428,270
Conversion of Convertible note and accrued interest into common stock, Shares	53,304	14,686
Conversion of Convertible note and accrued interest into common stock, Amount	$ 30,975	$ 4,135
Common stock, shares issued	10,732,922	8,500,643
Common stock, shares outstanding	10,732,922	8,500,643
Debt conversion original amount	$ 15,964
Reverse stock split	1:100
Settlement of common share in accounts payable, share	10,000
Settlement of accounts payable	$ 11,400
Non-convertible debt settlement, common share	40,935
Non-convertible debt	$ 46,666
Common stock value, share	5,000
Common stock value	$ 7,651
Common Stock [Member]
Common Stock issued	10,732,922	8,500,643		3,986,486
Shares issued for cash	1,245,000	112,000
Common stock, shares issued	37,500
Revised authorized capital			1,000,000,000
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
Stock conversion converted instrument shares issued	438,753
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
Voting right description	Each holder of outstanding shares of Series B Preferred Stock shall be entitled to the number of votes equal to one Common Share.
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 non assessable shares of Common Stock	5
Issuance of Common Stock	100
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 (5) 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 [Member]
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 non assessable shares of Common Stock	2.5
Issuance of Common Stock	500
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
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
Convertible Notes Payable [Member]
Debt conversion converted instrument shares issued	1,142,892	4,010,326
Debt conversion original amount	$ 765,050	$ 207,367

LOANS PAYABLE (Details)

LOANS PAYABLE (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Loan Payable	$ 1,691,039	$ 77,375
Less: unamortized original issue discounts	(127,662)
Total loans payable	1,563,377
Less: current portion of loans payable	1,503,545	77,375
Long-term portion of loans payable	59,832
Loans Payable [Member]
Loan Payable		49,875
Loans Payable One [Member]
Loan Payable		27,500
Loans Payable Two [Member]
Loan Payable	71,039
Loans Payable Three [Member]
Loan Payable	500,000
Loans Payable Four [Member]
Loan Payable	1,000,000
Loans Payable Five [Member]
Loan Payable	$ 120,000

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative)	Sep. 06, 2017USD ($)	Aug. 05, 2017USD ($)	Aug. 31, 2017USD ($)	Mar. 16, 2017	Jul. 22, 2016USD ($)Number	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	May 24, 2016USD ($)
Loan payable	$ 1,000,000		$ 120,000
Debt discount			$ 20,000			$ 208,680	$ 121,496
Interest rate	8.00%		8.00%
Maturity date	Jul. 6, 2018		Mar. 3, 2018
Cash proceeds from loans payable			$ 100,000
Purchase and Sale of Future Receivables agreement [Member]
Loan payable		$ 500,000
Interest rate		8.00%
Maturity date		Jul. 1, 2018
Loans Payable [Member]
Accrued interest						$ 12,625	$ 638
Purchase and Sale of Future Receivables agreement [Member]
Loan payable					$ 50,000
Number of payments | Number					160
Debt instrument periodic payment mode					Daily
Debt instrument periodic payment amount					$ 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 ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Aug. 31, 2017
Principal amount	$ 1,421,400	$ 379,100
Unamortized Debt Discount	(208,680)	(121,496)	$ (20,000)
Carrying Value	1,212,720	257,604
Accrued Interest	$ 30,681	$ 8,029
Noteholder 1 [Member]
Issue Date	Mar. 2, 2017	May 17, 2016
Due Date	Mar. 2, 2018	May 18, 2017
Principal amount	$ 125,000	$ 76,650
Unamortized Debt Discount	(38,112)	(5,867)
Carrying Value	86,888	70,783
Accrued Interest	$ 5,671	$ 2,268
Noteholder 1 One [Member]
Issue Date	Jul. 14, 2017	Aug. 26, 2016
Due Date	Jul. 14, 2018	Aug. 26, 2017
Principal amount	$ 275,600	$ 76,650
Unamortized Debt Discount	(11,795)	(6,650)
Carrying Value	263,805	70,000
Accrued Interest	$ 4,712	$ 588
Noteholder 2 Two [Member]
Issue Date		May 22, 2016
Due Date		May 23, 2017
Principal amount		$ 45,000
Unamortized Debt Discount
Carrying Value		45,000
Accrued Interest		$ 1,282
Noteholder 3 Three [Member]
Issue Date		Mar. 20, 2016
Due Date		Mar. 21, 2017
Principal amount		$ 27,500
Unamortized Debt Discount		(12,959)
Carrying Value		14,541
Accrued Interest		$ 1,454
Noteholder 3 Four [Member]
Issue Date		May 18, 2016
Due Date		May 19, 2017
Principal amount		$ 76,650
Unamortized Debt Discount		(48,510)
Carrying Value		28,140
Accrued Interest		$ 2,252
Noteholder 3 Five [Member]
Issue Date		Sep. 19, 2016
Due Date		May 19, 2017
Principal amount		$ 76,650
Unamortized Debt Discount		(47,510)
Carrying Value		29,140
Accrued Interest		$ 185
Noteholder 1 Two [Member]
Issue Date	Aug. 14, 2017
Due Date	Aug. 14, 2018
Principal amount	$ 275,600
Unamortized Debt Discount	(13,068)
Carrying Value	262,532
Accrued Interest	$ 2,839
Noteholder 4 Four [Member]
Issue Date	Mar. 2, 2017
Due Date	Mar. 2, 2018
Principal amount	$ 69,000
Unamortized Debt Discount	(50,009)
Carrying Value	18,991
Accrued Interest	$ 7,187
Noteholder 4 One [Member]
Issue Date	Jun. 5, 2017
Due Date	Mar. 2, 2018
Noteholder 4 Two [Member]
Issue Date	Jul. 14, 2017
Due Date	Jul. 14, 2018
Principal amount	$ 275,600
Unamortized Debt Discount	(11,795)
Carrying Value	263,805
Accrued Interest	$ 4,470
Noteholder 4 Three [Member]
Issue Date	Aug. 14, 2017
Due Date	Aug. 14, 2018
Principal amount	$ 275,600
Unamortized Debt Discount	(13,068)
Carrying Value	262,532
Accrued Interest	2,597
Noteholder 4 Four One [Member]
Principal amount	125,000
Unamortized Debt Discount	(70,833)
Carrying Value	54,167
Accrued Interest	$ 3,205

CONVERTIBLE NOTES PAYABLE (De54

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 06, 2017	Aug. 14, 2017	Jul. 14, 2017	Mar. 02, 2017	Aug. 31, 2017	Sep. 19, 2016	Aug. 26, 2016	May 23, 2016	May 19, 2016	May 17, 2016	Mar. 21, 2016	Feb. 19, 2016	Sep. 30, 2017	Sep. 30, 2016
Convertible promissory note principal amount													$ 1,421,400	$ 379,100
Maturity date of note	Jul. 6, 2018				Mar. 3, 2018
Common stock, par value													$ 0.0001	$ 0.0001
Noteholder 3 Three [Member]
Convertible promissory note principal amount														$ 27,500
Noteholder 3 Three [Member] | Transaction 2 [Member]
Convertible promissory note principal amount											$ 27,500
Discount on convertible promissory note											2,500
Cash proceeds from convertible promissory note											$ 25,000
Annual interest rate											10.00%
Maturity date of note											Mar. 21, 2017
Description of conversion of note payable											The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty-five prior trading days including the date of conversion.
Noteholder 3 Three [Member] | Transaction 1 [Member]
Convertible promissory note principal amount											$ 115,019
Annual interest rate											0.00%
Maturity date of note											Mar. 21, 2017
Description of conversion of note payable											The Note is convertible into the Company's common stock at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Noteholder 2 Two [Member]
Convertible promissory note principal amount														45,000
Noteholder 2 Two [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued													33,344
Noteholder 2 Two [Member] | Pre-Split [Member]
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 5 [Member] | St. George Investments, LLC [Member]
Convertible promissory note principal amount														85,348
Accrued interest on note														0
Debt conversion converted instrument shares issued													162,246,500
Convertible Promissory Notes														0
Interest on conversion note payable														3,008
July 23, 2015 [Member] | Noteholder 5 [Member] | St. George Investments, LLC [Member]
Convertible Promissory Notes													$ 102,500
Description for lender payment													Company pays to Lender (a) the sum of $91,250 (meaning Borrower would receive a $11,250 discount) on or before the date that is ninety (90) days from the Purchase Price Date, or (b) the sum of $97,500 (meaning Borrower would receive a $5,000 discount) on any date after the date that is ninety (90) days from the Purchase Price Date but on or before the date that is one hundred thirty-five (135) days from the Purchase Price Date (the “Prepayment Opportunity Date”)
Common stock, par value													$ 0.0001
Description of conversion price													The conversion price (the “Conversion Price”) for each Conversion (as defined below) shall be equal to the product of 70% (the “Conversion Factor”) multiplied by the average of the three (3) lowest Closing Bid Prices in the twenty (20) Trading Days immediately preceding the applicable Conversion.
Outstanding owing amount													$ 25,071
Noteholder 4 [Member] | August 14, 2017 [Member]
Convertible promissory note principal amount													275,000	0
Accrued interest on note													2,833	0
Noteholder 4 [Member] | July 14, 2017 [Member]
Convertible promissory note principal amount													275,000	0
Accrued interest on note													4,701	0
Noteholder 4 Four [Member]
Convertible promissory note principal amount		$ 275,600	$ 275,600
Discount on convertible promissory note		15,600	15,600
Cash proceeds from convertible promissory note		$ 250,000	$ 250,000
Annual interest rate		8.00%	8.00%
Maturity date of note		Aug. 14, 2018	Jul. 14, 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 75% of the lowest trade price of the Company’s common stock for the fifteen prior trading days including the date of conversion.	The Note, together with accrued interest at the annual rate of 8%, is due on July 14, 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 75% of the lowest trade price of the Company’s common stock for the fifteen prior trading days including the date of conversion.
Amount paid to third party		$ 10,000	$ 10,000
Noteholder 4 Four [Member] | Transaction 2 [Member]
Convertible promissory note principal amount				$ 125,000								$ 25,000
Discount on convertible promissory note				0								2,000
Cash proceeds from convertible promissory note				$ 125,000								$ 23,000
Annual interest rate				8.00%								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 upon funding at a conversion price equal to 65% of the lowest trade price of the Company's common stock for the fifteen 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 50% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Debt conversion amount converted														25,000
Noteholder 4 Four [Member] | Transaction 1 [Member]
Convertible promissory note principal amount				$ 125,000								$ 25,000
Discount on convertible promissory note				0
Cash proceeds from convertible promissory note				$ 125,000								$ 25,000
Annual interest rate				8.00%								8.00%
Maturity date of note				Mar. 2, 2018								Feb. 19, 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 from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Debt conversion amount converted														25,000
Debt conversion upon accrued interest														1,128
Noteholder 4 Four [Member] | February 19, 2016 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount														0
Accrued interest on note														$ 0
Noteholder 4 Four [Member] | February 19, 2016 [Member] | Transaction 2 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued														102,041
Noteholder 4 Four [Member] | February 19, 2016 [Member] | Transaction 2 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued														10,204,082
Noteholder 4 Four [Member] | February 19, 2016 [Member] | Transaction 1 [Member]
Convertible promissory note principal amount														$ 0
Accrued interest on note														$ 0
Noteholder 4 Four [Member] | February 19, 2016 [Member] | Transaction 1 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued														106,383
Noteholder 4 Four [Member] | February 19, 2016 [Member] | Transaction 1 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued														10,638,298
Convertible promissory note [Member] | March 2, 2017 [Member] | Noteholder 4 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount													125,000	$ 0
Accrued interest on note													3,205	0
Convertible promissory note [Member] | March 2, 2017 [Member] | Noteholder 4 [Member] | Transaction 1 [Member]
Convertible promissory note principal amount													69,000	0
Accrued interest on note													7,187	0
Debt conversion amount converted													$ 56,000
Convertible promissory note [Member] | March 2, 2017 [Member] | Noteholder 4 [Member] | Transaction 1 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued													111,538
Convertible promissory note [Member] | March 2, 2017 [Member] | Noteholder 4 [Member] | Transaction 1 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued													11,153,800
Convertible promissory note [Member] | September 19, 2016 [Member] | Noteholder 3 Three [Member]
Convertible promissory note principal amount													$ 0	76,650
Accrued interest on note													$ 0	185
Convertible promissory note [Member] | September 19, 2016 [Member] | Noteholder 3 Three [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued													182,553
Convertible promissory note [Member] | September 19, 2016 [Member] | Noteholder 3 Three [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued													18,255,293
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.
Convertible promissory note [Member] | May 19, 2016 [Member] | Noteholder 3 Three [Member]
Convertible promissory note principal amount													$ 0	76,650
Accrued interest on note													$ 0	2,252
Convertible promissory note [Member] | May 19, 2016 [Member] | Noteholder 3 Three [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued													127,357
Convertible promissory note [Member] | May 19, 2016 [Member] | Noteholder 3 Three [Member] | Pre-Split [Member]
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] | March 21, 2016 [Member] | Noteholder 3 Three [Member] | Transaction 2 [Member]
Convertible promissory note principal amount													$ 0	27,500
Accrued interest on note													$ 0	1,454
Convertible promissory note [Member] | March 21, 2016 [Member] | Noteholder 3 Three [Member] | Transaction 2 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued													98,856
Convertible promissory note [Member] | March 21, 2016 [Member] | Noteholder 3 Three [Member] | Transaction 2 [Member] | Pre-Split [Member]
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] | March 21, 2016 [Member] | Noteholder 3 Three [Member] | Transaction 1 [Member]
Convertible promissory note principal amount														0
Accrued interest on note														0
Debt conversion amount converted														$ 115,019
Convertible promissory note [Member] | March 21, 2016 [Member] | Noteholder 3 Three [Member] | Transaction 1 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued														3,384,939
Convertible promissory note [Member] | March 21, 2016 [Member] | Noteholder 3 Three [Member] | Transaction 1 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued														338,493,893
Convertible promissory note [Member] | February 5, 2017 [Member] | Noteholder 5 [Member]
Convertible promissory note principal amount													$ 50,000
Accrued interest on note													$ 0	$ 0
Description of conversion of note payable													The Note is convertible into the Company’s common stock commencing 180 days from the date of the note 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 Notes													$ 0	0
Maturity date													Aug. 23, 2017
Interest rate													8.00%
Convertible promissory note [Member] | February 5, 2017 [Member] | Noteholder 5 [Member] | Post-Split [Member]
Estimated fair value per share													$ 52,632
Convertible promissory note [Member] | February 5, 2017 [Member] | Noteholder 5 [Member] | Pre-Split [Member]
Estimated fair value per share													$ 5,263,230
Noteholder 3 Three [Member]
Convertible promissory note principal amount						$ 76,650			$ 76,650
Discount on convertible promissory note						6,650			6,650
Cash proceeds from convertible promissory 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.
Amount paid to third party						$ 7,000
Noteholder 2 Two [Member]
Convertible promissory note principal amount								$ 45,000					$ 0	45,000
Cash proceeds from convertible promissory note								$ 45,000
Annual interest rate								8.00%
Maturity date of note								May 23, 2017
Accrued interest on note													0	1,282
Description of conversion of note payable								The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 72% of the lowest trade price of the Company's common stock for the ten prior trading days including the date of conversion.
Noteholder 1 [Member]
Convertible promissory note principal amount		275,600	275,600
Discount on convertible promissory note		15,600	15,600
Cash proceeds from convertible promissory note		$ 250,000	$ 250,000
Annual interest rate		8.00%	8.00%
Maturity date of note		Aug. 14, 2018	Jul. 14, 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 75% of the lowest trade price of the Company’s common stock for the fifteen 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 75% of the lowest trade price of the Company’s common stock for the fifteen prior trading days including the date of conversion.
Amount paid to third party		$ 10,000	$ 10,000
Noteholder 1 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount				$ 125,000			$ 76,650			$ 76,650
Discount on convertible promissory note							6,650			6,650
Cash proceeds from convertible promissory note				$ 125,000			$ 70,000			$ 70,000
Annual interest rate				8.00%			8.00%			8.00%
Maturity date of note				Mar. 2, 2018			Aug. 26, 2017			May 18, 2017
Description of conversion of note payable				The Note is convertible into the Company's common stock upon funding at a conversion price equal to 65% of the lowest trade price of the Company's common stock for the fifteen 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.			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 1 [Member]
Convertible promissory note principal amount				$ 125,000						$ 76,650
Discount on convertible promissory note										6,650
Cash proceeds from convertible promissory note				$ 125,000						$ 70,000
Annual interest rate				8.00%						8.00%
Maturity date of note				Mar. 2, 2018						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 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 14, 2017 [Member]
Convertible promissory note principal amount													275,000	0
Accrued interest on note													2,833	0
Noteholder 1 [Member] | July 14, 2017 [Member]
Convertible promissory note principal amount													275,000	0
Accrued interest on note													4,701	0
Noteholder 1 [Member] | March 2, 2017 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount													0	0
Accrued interest on note													0	0
Noteholder 1 [Member] | March 2, 2017 [Member] | Transaction 1 [Member]
Convertible promissory note principal amount													125,000	0
Accrued interest on note													$ 7,397	0
Noteholder 1 [Member] | March 2, 2017 [Member] | Transaction 1 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued													194,795
Noteholder 1 [Member] | March 2, 2017 [Member] | Transaction 1 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued													19,479,452
Noteholder 1 [Member] | August 26, 2016 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount													$ 0	0
Accrued interest on note													$ 0	0
Noteholder 1 [Member] | August 26, 2016 [Member] | Transaction 2 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued													111,033
Noteholder 1 [Member] | August 26, 2016 [Member] | Transaction 2 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued													11,103,272
Noteholder 1 [Member] | August 26, 2016 [Member] | Transaction 1 [Member]
Convertible promissory note principal amount													$ 0	76,650
Accrued interest on note													$ 0	588
Noteholder 1 [Member] | August 26, 2016 [Member] | Transaction 1 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued													100,874
Noteholder 1 [Member] | August 26, 2016 [Member] | Transaction 1 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued													10,087,373
Noteholder 1 [Member] | Transaction 1 [Member]
Convertible promissory note principal amount							$ 76,650
Discount on convertible promissory note							6,650
Cash proceeds from convertible promissory note							$ 70,000
Annual interest rate							8.00%
Maturity date of note							Aug. 26, 2017
Description of conversion of note payable							The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Noteholder 1 [Member] | May 17, 2016 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount													$ 0	0
Accrued interest on note													$ 0	0
Noteholder 1 [Member] | May 17, 2016 [Member] | Transaction 2 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued													71,649
Noteholder 1 [Member] | May 17, 2016 [Member] | Transaction 2 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued													7,164,852
Noteholder 1 [Member] | May 17, 2016 [Member] | Transaction 1 [Member]
Convertible promissory note principal amount													$ 0	76,650
Accrued interest on note													$ 0	$ 2,268
Noteholder 1 [Member] | May 17, 2016 [Member] | Transaction 1 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued													111,573
Noteholder 1 [Member] | May 17, 2016 [Member] | Transaction 1 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued													11,157,314

DERIVATIVE LIABILITY (Details)

DERIVATIVE LIABILITY (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Beginning Balance	$ 775,246
Ending Balance	294,637	$ 775,246
Derivative Liability [Member]
Beginning Balance	775,246	200,460
Initial measurement of derivative liabilities	1,312,384	634,862
Change in fair market value	(195,907)	1,014,678
Write off due to conversion	(1,597,086)	(1,074,754)
Ending Balance	$ 294,637	$ 775,246

DERIVATIVE LIABILITY (Details 1

DERIVATIVE LIABILITY (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Total derivative expense (gain)	$ (285,887)	$ (1,434,540)
Derivative Liability [Member]
Day one loss due to derivatives on convertible debt	481,794	419,862
Change in fair value of derivatives	(195,907)	1,014,678
Total derivative expense (gain)	$ 285,887	$ 1,434,540

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Derivative liability	$ 294,637	$ 775,246
Loss on change in fair market value of derivative liabilities	285,887	1,434,540
Debt discount from derivative liability	830,590	215,000
Reclassification of derivative liability to additional paid in capital	1,597,086	1,074,754
Convertible promissory note principal amount	1,421,400	379,100
Derivative Liability [Member]
Derivative liability	294,637	775,246	$ 200,460
Loss on change in fair market value of derivative liabilities	(285,887)	(1,434,540)
Day one loss due to derivatives on convertible debt	481,794	419,862
Initial measurement of derivative liabilities	1,312,384	634,862
Convertible Notes Payable Thirteen [Member]
Loss on change in fair market value of derivative liabilities	112,299
Convertible Promissory Notes	$ 125,000
Maturity date	Mar. 2, 2018
Interest rate	8.00%
Discounted rate	35.00%
Aggregate fair value	$ 157,523
Debt discount	125,000
Fair value at initial measurement of derivative liability	32,523
Change in fair value of derivatives	$ 45,224
Expected volatility rate	132.00%
Risk-free interest rate	1.16%
Expected life	5 months 1 day
Convertible Notes Payable Twelve [Member]
Loss on change in fair market value of derivative liabilities	$ 115,801
Convertible Promissory Notes	$ 125,000
Maturity date	Mar. 2, 2018
Interest rate	8.00%
Discounted rate	35.00%
Aggregate fair value	$ 107,785
Debt discount	107,785
Change in fair value of derivatives	$ 8,016
Expected volatility rate	132.00%
Risk-free interest rate	1.16%
Expected life	5 months 1 day
Convertible Notes Payable Eleven [Member]
Loss on change in fair market value of derivative liabilities	$ 0
Convertible Promissory Notes	$ 50,000
Maturity date	Aug. 23, 2017
Interest rate	8.00%
Discounted rate	28.00%
Aggregate fair value	$ 40,037
Debt discount	40,037
Change in fair value of derivatives	16,319
Derivative liability due to conversion	$ 56,356
Dividend yield	0.00%
Expected volatility rate	70.00%
Risk-free interest rate	0.82%
Expected life	3 months 29 days
Convertible Notes Payable Eleven [Member] | Pre-Split [Member]
Estimated fair value per share	$ 0.0212
Convertible Notes Payable Eleven [Member] | Post-Split [Member]
Estimated fair value per share	$ 2.12
Convertible Notes Payable Ten [Member]
Loss on change in fair market value of derivative liabilities	$ 66,537
Convertible Promissory Notes	$ 125,000
Maturity date	Mar. 2, 2018
Interest rate	8.00%
Discounted rate	35.00%
Aggregate fair value	$ 107,768
Debt discount	107,768
Fair value at initial measurement of derivative liability	34,867
Change in fair value of derivatives	2,431
Derivative liability due to conversion	$ 43,662
Expected volatility rate	132.00%
Risk-free interest rate	1.16%
Expected life	5 months 1 day
Convertible promissory note principal amount	$ 56,000
Convertible Notes Payable Nine [Member]
Loss on change in fair market value of derivative liabilities	0
Convertible Promissory Notes	$ 125,000
Maturity date	Mar. 2, 2018
Interest rate	8.00%
Discounted rate	35.00%
Aggregate fair value	$ 157,523
Debt discount	125,000
Fair value at initial measurement of derivative liability	32,523
Change in fair value of derivatives	36,644
Derivative liability due to conversion	$ 194,167
Dividend yield	0.00%
Expected volatility rate	94.00%
Risk-free interest rate	1.13%
Expected life	6 months 29 days
Convertible Notes Payable Nine [Member] | Pre-Split [Member]
Estimated fair value per share	$ 0.0161
Convertible Notes Payable Nine [Member] | Post-Split [Member]
Estimated fair value per share	$ 1.61
Convertible Notes Payable Eight [Member]
Loss on change in fair market value of derivative liabilities	$ 0
Convertible Promissory Notes	$ 76,650
Maturity date	Aug. 18, 2017
Interest rate	8.00%
Discounted rate	45.00%
Aggregate fair value	$ 115,409
Debt discount	70,000
Fair value at initial measurement of derivative liability	45,409
Change in fair value of derivatives	31,047
Derivative liability due to conversion	$ 84,362
Dividend yield	0.00%
Expected volatility rate	75.00%
Risk-free interest rate	0.85%
Expected life	2 months 1 day
Convertible Notes Payable Eight [Member] | Pre-Split [Member]
Estimated fair value per share	$ 1.50
Convertible Notes Payable Eight [Member] | Post-Split [Member]
Estimated fair value per share	$ 0.0150
Convertible Notes Payable Seven [Member]
Loss on change in fair market value of derivative liabilities	$ 0
Convertible Promissory Notes	$ 76,650
Maturity date	Aug. 18, 2017
Interest rate	8.00%
Discounted rate	45.00%
Aggregate fair value	$ 115,409
Debt discount	70,000
Fair value at initial measurement of derivative liability	45,409
Change in fair value of derivatives	3,362
Derivative liability due to conversion	$ 118,771
Dividend yield	0.00%
Expected volatility rate	101.00%
Risk-free interest rate	0.78%
Expected life	4 months 13 days
Convertible Notes Payable Seven [Member] | Pre-Split [Member]
Estimated fair value per share	$ 0.0201
Convertible Notes Payable Seven [Member] | Post-Split [Member]
Estimated fair value per share	$ 2.01
Convertible Notes Payable Six [Member]
Loss on change in fair market value of derivative liabilities	$ 0
Convertible Promissory Notes	$ 45,000
Maturity date	May 23, 2017
Interest rate	8.00%
Discounted rate	28.00%
Aggregate fair value	$ 74,456
Debt discount	45,000
Fair value at initial measurement of derivative liability	26,456
Change in fair value of derivatives	$ 74,456
Dividend yield	0.00%
Expected volatility rate	253.00%
Risk-free interest rate	0.63%
Expected life	5 months 16 days
Convertible Notes Payable Six [Member] | Pre-Split [Member]
Estimated fair value per share	$ 0.0264
Convertible Notes Payable Six [Member] | Post-Split [Member]
Estimated fair value per share	$ 2.64
Convertible Notes Payable Five [Member]
Loss on change in fair market value of derivative liabilities	$ 0
Convertible Promissory Notes	$ 76,500
Maturity date	May 18, 2017
Interest rate	8.00%
Discounted rate	45.00%
Aggregate fair value	$ 147,208
Debt discount	70,000
Fair value at initial measurement of derivative liability	77,208
Change in fair value of derivatives	29,982
Derivative liability due to conversion	$ 117,226
Dividend yield	0.00%
Expected volatility rate	245.00%
Risk-free interest rate	0.66%
Expected life	5 months 5 days
Convertible Notes Payable Five [Member] | Pre-Split [Member]
Estimated fair value per share	$ 0.0209
Convertible Notes Payable Five [Member] | Post-Split [Member]
Estimated fair value per share	$ 2.09
Convertible Notes Payable Four [Member]
Loss on change in fair market value of derivative liabilities	$ 0
Convertible Promissory Notes	$ 76,500
Maturity date	May 18, 2017
Interest rate	8.00%
Discounted rate	45.00%
Aggregate fair value	$ 289,266
Debt discount	70,000
Fair value at initial measurement of derivative liability	219,266
Change in fair value of derivatives	22,093
Derivative liability due to conversion	$ 267,173
Dividend yield	0.00%
Expected volatility rate	260.00%
Risk-free interest rate	0.63%
Expected life	5 months 23 days
Convertible Notes Payable Four [Member] | Pre-Split [Member]
Estimated fair value per share	$ 0.0285
Convertible Notes Payable Four [Member] | Post-Split [Member]
Estimated fair value per share	$ 2.85
Convertible Notes Payable Three [Member]
Loss on change in fair market value of derivative liabilities	$ 0
Convertible Promissory Notes	$ 76,500
Maturity date	May 19, 2017
Interest rate	8.00%
Discounted rate	50.00%
Aggregate fair value	$ 255,582
Debt discount	70,000
Fair value at initial measurement of derivative liability	185,582
Change in fair value of derivatives	165,342
Derivative liability due to conversion	$ 160,486
Dividend yield	0.00%
Expected volatility rate	369.00%
Risk-free interest rate	0.95%
Expected life	1 year
Convertible Notes Payable Three [Member] | Pre-Split [Member]
Estimated fair value per share	$ 0.0152
Convertible Notes Payable Three [Member] | Post-Split [Member]
Estimated fair value per share	$ 1.52
Convertible Notes Payable Two [Member]
Loss on change in fair market value of derivative liabilities	$ 0
Convertible Promissory Notes	$ 76,500
Maturity date	May 19, 2017
Interest rate	8.00%
Discounted rate	50.00%
Aggregate fair value	$ 166,260
Debt discount	70,000
Fair value at initial measurement of derivative liability	96,260
Change in fair value of derivatives	29,171
Derivative liability due to conversion	$ 296,657
Dividend yield	0.00%
Expected volatility rate	260.00%
Risk-free interest rate	0.63%
Expected life	5 months 88 days
Convertible Notes Payable Two [Member] | Pre-Split [Member]
Estimated fair value per share	$ 0.0285
Convertible Notes Payable Two [Member] | Post-Split [Member]
Estimated fair value per share	$ 2.85
Convertible Notes Payable One [Member]
Loss on change in fair market value of derivative liabilities	$ 0
Convertible Promissory Notes	$ 27,500
Maturity date	Mar. 21, 2017
Interest rate	8.00%
Discounted rate	50.00%
Aggregate fair value	$ 36,769
Debt discount	25,000
Fair value at initial measurement of derivative liability	11,769
Change in fair value of derivatives	60,180
Derivative liability due to conversion	$ 183,770
Dividend yield	0.00%
Expected volatility rate	279.00%
Risk-free interest rate	0.48%
Expected life	5 months 16 days
Convertible Notes Payable One [Member] | Pre-Split [Member]
Estimated fair value per share	$ 0.0221
Convertible Notes Payable One [Member] | Post-Split [Member]
Estimated fair value per share	$ 2.21
Convertible Notes Payable [Member]
Derivative liability	$ 294,637	775,246
Loss on change in fair market value of derivative liabilities	$ 285,887	$ 1,434,540
Dividend yield		0.00%
Accrued interest on note		$ 211,504
Convertible Notes Payable [Member] | Maximum [Member]
Expected volatility rate		316.00%
Risk-free interest rate		0.49%
Expected life		7 months 17 days
Convertible Notes Payable [Member] | Minimum [Member]
Expected volatility rate		272.00%
Risk-free interest rate		0.23%
Expected life		2 months 27 days

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Sep. 30, 2017
Income Taxes Details
Income tax provision at the federal statutory rate	35.00%
Effect on operating losses	(35.00%)

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Income Taxes Details 1
Net operating loss carry forward	$ 1,076,144	$ 728,834
Valuation allowance	(1,076,144)	(728,834)
Net deferred tax asset

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Income Taxes Details 2
Computed federal income tax expense at statutory rate of 35%	$ (1,256,517)	$ (893,232)
Depreciation and amortization	99,748	31,309
Deferred revenue	14,280
Common stock issued for services	225,598	48,456
Common stock issued under employee incentive plan	58,102	16,266
Stock option expense	41,502	2,756
Amortization of debt discounts	299,917	73,033
Default penalties on convertible notes payable		51,229
Change in derivative liability	100,060	502,089
Change in valuation allowance	417,310	201,393
Income tax expense

INDUSTRY SEGMENTS (Details)

INDUSTRY SEGMENTS (Details) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Revenue	$ 3,021,030	$ 560,961
Total assets	(200,000)
Depreciation and amortization	32,445	0
Corporate [Member]
Revenue
Segment loss from operations	(1,027,737)	(300,814)
Total assets	26,842	47,911
Capital expenditures
Depreciation and amortization
Consulting Services [Member]
Revenue	324,803	255,282
Segment loss from operations	(344,833)	(252,512)
Total assets	1,534,823	113,873
Capital expenditures	(1,038)
Depreciation and amortization	23,895	23,688
Testing Services [Member]
Revenue	2,696,227	305,679
Segment loss from operations	(698,271)	(239,222)
Total assets	4,456,269	2,024,212
Capital expenditures	(252,008)	(11,699)
Depreciation and amortization	261,097	65,766
Total Consolidated [Member]
Revenue	3,021,030	560,961
Segment loss from operations	(2,070,842)	(792,548)
Total assets	6,017,934	2,185,996
Capital expenditures	(253,046)	(11,699)
Depreciation and amortization	$ 284,993	$ 89,454

COMMETTMENTS AND CONTINGECIES62

COMMETTMENTS AND CONTINGECIES (Details)	Sep. 30, 2017USD ($)
Year ending September 30,
2,018	$ 338,963
2,019	303,811
2,020	265,392
2,021	203,742
2,022	118,410
Total	$ 1,230,318

COMMETTMENTS AND CONTINGECIES63

COMMETTMENTS AND CONTINGECIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Commettments And Contingecies Details Narrative
Purchase of software licence	$ 200,000
Impairment loss	$ (200,000)

CONCENTRATIONS OF RISK (Details

CONCENTRATIONS OF RISK (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Revenues	$ 3,021,030	$ 560,961
Two Customer [Member]
Percentage of revenue	10.00%	10.00%

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details)	12 Months Ended
	Sep. 30, 2017$ / sharesshares
Number of Options
Number of options outstanding, beginning | shares	315,000
Number of Options, Granted | shares	380,000
Number of Options, Exercised | shares
Number of Options, Forfeited | shares	(40,000)
Number of Options, Expired | shares
Number of options outstanding, ending | shares	655,000
Weighted Average Exercise Price
Weighted average exercise price outstanding, beginning | $ / shares	$ 0.449
Weighted Average Exercise Price, Granted | $ / shares	1.295
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Exercise Price, Forfeited | $ / shares	1.075
Weighted Average Exercise Price, Expired | $ / shares
Weighted average exercise price outstanding, ending | $ / shares	$ 0.902

STOCK OPTIONS AND WARRANTS (D66

STOCK OPTIONS AND WARRANTS (Details 1) - $ / shares	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Outstanding Number of Option Shares	655,000	315,000
Outstanding Weighted Average Exercise Price	$ 0.902	$ 0.449
Weighted Average Remaining Life (Years)	4 years 3 months 29 days	4 years 10 months 17 days
Exercisable Number of Option Shares	155,000
Exercisable Weighted Average Exercise Price	$ 0.465	$ 0
0.400 [Member]
Outstanding Number of Option Shares	150,000	160,000
Outstanding Weighted Average Exercise Price	$ 0.4	$ 0.400
Weighted Average Remaining Life (Years)	3 years 10 months 17 days	4 years 10 months 17 days
Exercisable Number of Option Shares	75,000
Exercisable Weighted Average Exercise Price	$ 0.4	$ 0.400
0.500 [Member]
Outstanding Number of Option Shares	155,000	155,000
Outstanding Weighted Average Exercise Price	$ 0.5	$ 0.500
Weighted Average Remaining Life (Years)	3 years 10 months 17 days	4 years 10 months 17 days
Exercisable Number of Option Shares	77,500
Exercisable Weighted Average Exercise Price	$ 0.5	$ 0.500
1.260 [Member]
Outstanding Number of Option Shares	270,000
Outstanding Weighted Average Exercise Price	$ 1.26
Weighted Average Remaining Life (Years)	4 years 9 months
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 1.26
1.386 [Member]
Outstanding Number of Option Shares	60,000
Outstanding Weighted Average Exercise Price	$ 1.386
Weighted Average Remaining Life (Years)	4 years 9 months
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 1.386
1.300 [Member]
Outstanding Number of Option Shares	10,000
Outstanding Weighted Average Exercise Price	$ 1.3
Weighted Average Remaining Life (Years)	4 years 18 days
Exercisable Number of Option Shares	2,500
Exercisable Weighted Average Exercise Price	$ 1.3
1.666 [Member]
Outstanding Number of Option Shares	10,000
Outstanding Weighted Average Exercise Price	$ 1.666
Weighted Average Remaining Life (Years)	4 years 10 months 3 days
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 1.666

STOCK OPTIONS AND WARRANTS (D67

STOCK OPTIONS AND WARRANTS (Details 2)	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Stock Options And Warrants Details 2
Expected term of options granted	5 years	5 years
Expected volatility	2.68%	409.00%
Risk-free interest rate	1.89%	1.14%
Expected dividend yield	0.00%	0.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jan. 01, 2018	Nov. 01, 2017	Sep. 06, 2017	Dec. 27, 2017	Aug. 31, 2017	Sep. 30, 2017	Sep. 30, 2016
Convertible note payable						$ 1,212,720	$ 257,605
Maturity date of note			Jul. 6, 2018		Mar. 3, 2018
Common stock for services, value						138,447	31,000
Common Stock, Value						$ 1,073	$ 850
Common stock share issued						10,732,922	8,500,643
Common stock par value						$ 0.0001	$ 0.0001
Total compensation						$ 675,814	$ 192,795
Gain loss on settlement of debt						(22,170)
Stock issued for cash, value						$ 112,000	$ 112,000
Series D Preferred Stock [Member]
Stock issued for cash, shares						114,500	48,000
Stock Option [Member]
Options Exercise prices		$ 0.65
Description for vesting of shares		The shares vest in equal 18,750 installments each six months so that all options are vested upon the two year anniversary of the grant.
Stock options granted		75,000
Common Stock Issuances [Member]
Common stock for services						333,949	428,270
Common stock for services, value						$ 33	$ 43
Common Stock, Value						$ 18,750
Common stock share issued						37,500
Common stock par value						$ 0.40
Conversion of common, shares						125,000
Conversion of Stock, Amount						$ 62,500
Outstanding principal, shares						17,458
Accrued interest						$ 6,548
Common stock payable, share						324,000
Common stock payable, amount						$ 162,000
Settlement of a non-convertible note						126,600
Gain loss on settlement of debt						35,400
Related party notes payable						$ 50,000
Stock issued for cash, shares						1,245,000	112,000
Stock issued for cash, value						$ 498,000	$ 11
Accounts payable						$ 15,000
Common Stock Issuances [Member] | Series D Preferred Stock [Member]
Conversion of common, shares						92,728
Common Stock Issuances one [Member]
Common stock for services						224,750
Common stock for services, value						$ 214,480
Conversion of common, shares						934,079
Conversion of Stock, Amount						$ 330,336
Gain loss on settlement of debt						3,750
President [Member] | Common Stock Issuances [Member]
Common Stock, Value						$ 68,000
Common stock share issued						50,000
Description for vesting of shares						The agreement requires a total of 450,000 common shares be issued which vest in quarterly amounts of 50,000 shares from January 2018 to December 2018 then 62,500 quarterly for January 2019 to December 2019 so that a total of 450,000 common shares are earned over the course of two years.
President [Member] | Subsequent Event [Member]
Common stock share issued				450,000
Term of agreement				2 years
Total compensation				$ 24,000
Chief Information Officer [Member] | Common Stock Issuances [Member]
Common Stock, Value						$ 12,150
Common stock share issued						15,000
Description for vesting of shares						The agreement requires a total of 60,000 common shares be issued which vest in equal quarterly amounts of 15,000 shares effective October 16, 2017.
Consultants [Member] | Common Stock Issuances [Member]
Common Stock, Value						$ 32,210
Common stock share issued						25,500
Officers And Directors [Member] | Common Stock Issuances [Member]
Common Stock, Value						$ 7,755
Common stock share issued						7,000
Chief Science Officer [Member] | Subsequent Event [Member]
Options Exercise prices				$ 0.80
Term of agreement				3 years
Basic salary				$ 120,000
Monthly allowance				$ 350
Stock options granted				250,000
Chief Operating Officer [Member] | Subsequent Event [Member]
Options Exercise prices				$ 0.80
Term of agreement				3 years
Basic salary				$ 150,000
Monthly allowance				$ 500
Stock options granted				750,000
Chief Executive Officer [Member] | Subsequent Event [Member]
Options Exercise prices				$ 0.80
Term of agreement				3 years
Basic salary				$ 150,000
Monthly allowance				$ 750
Stock options granted				450,000
Acquisition [Member] | C3 Labs [Member]
Maturity date of note						Mar. 31, 2018
Notes payable						$ 100,000
Acquisition [Member] | C3 Labs [Member] | Subsequent Event [Member]
Convertible note payable	$ 500,000
Maturity date of note	Jun. 30, 2018
Common stock par value	$ 0.75
Ownership percentage	60.00%
Acquisition [Member] | C3 Labs [Member] | Stock Option [Member]
Option description						30% Option. Effective as of Closing and terminating the date three (3) years from the Closing Date, the C3 Members hereby collectively grant EVIO the right to ratably purchase from the C3 Members an aggregate of 30% of the Interests in C3 LABS following the issuance of 60% of the Interests to EVIO. EVIO may exercise its option by providing C3 LABS and the C3 Members written notice of its intent to exercise the option. The C3 Members shall have three (3) days following the date of such notice to execute assignments of Interests totaling 30% of the then outstanding membership interests in C3 LABS in favor of EVIO California. If EVIO should elect to exercise its option within nine (9) months from the Closing Date, the exercise price for the 30% of Interests shall be $450,000.00, to be paid in cash or EVIO’s common stock, as agreed by the C3 Members.
Interest paid						$ 450,000
Acquisition [Member] | C3 Labs [Member] | Stock Options One [Member]
Option description						(b) 10% Option. Effective as of three (3) years after the Closing Date and terminating the date twenty four (24) months therefrom, the C3 Members hereby collectively grant EVIO the right to ratably purchase from the C3 Members an aggregate of 10% of the then outstanding Interests in C3 LABS (comprising the remaining Interests not owned by EVIO). EVIO may exercise its option by providing C3 LABS and the C3 Members written notice of its intent to exercise the option. The C3 Members shall have three (3) days following the date of such notice to execute assignments of Interests totaling 10% of the then outstanding membership interests in C3 LABS in favor of EVIO.