EVIO (EVIO) 10-Q 13 Feb 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Dec. 31, 2017	Feb. 13, 2018
Document And Entity Information
Entity Registrant Name	EVIO, INC.
Entity Central Index Key	715,788
Document Type	10-Q
Document Period End Date	Dec. 31, 2017
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		13,957,528
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2,018

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2017	Sep. 30, 2017
Current assets:
Cash	$ 221,820	$ 121,013
Accounts receivable, net of allowance of $77,850 and $74,782	202,643	229,564
Prepaid expenses	149,685	169,557
Other current asset	33,952	7,438
Note receivable, current portion	100,000	100,000
Subscription receivable	148,000
Total current assets	856,100	627,572
Property and equipment, net of accumulated depreciation of $260,983 and $213,447, respectively	506,489	547,073
Security deposits	92,892	92,892
Note receivable, net of current portion	1,200,000	1,200,000
Intangible assets, net of accumulated amortization, net of accumulated amortization of $228,439 and $189,475	553,296	592,260
Goodwill	2,958,137	2,958,137
Total assets	6,166,914	6,017,934
Current liabilities
Accounts payable and accrued liabilities	835,985	773,053
Client deposits	78,577	119,281
Deferred revenue	33,300	40,800
Interest payable	184,845	133,697
Capital lease obligation, current	40,526	37,990
Derivative liability		294,637
Convertible notes payable, net of discounts of $33,998 and $208,680, respectively	1,068,402	1,212,720
Loans payable, current, net of discounts of $73,568 and $127,662	1,438,450	1,503,545
Loans payable, related party, current	243,355	312,855
Total current liabilities	3,923,440	4,428,578
Capital lease obligation, net of current portion	40,850	52,777
Loans payable, net of current portion	56,385	59,832
Loans payable, related party, net of current portion, net of discounts of $35,471 and $42,044, respectively	1,235,523	1,251,306
Total liabilities	5,256,198	5,792,493
Stockholders equity
Common Stock, Par Value $.0001, 1,000,000,000 authorized; 13,890,028 and 10,732,922 issued and outstanding at December 31, 2017 and September 30, 2017, respectively	1,389	1,073
Additional Paid In Capital	9,337,432	7,657,982
Accumulated deficit	(8,578,963)	(7,592,371)
Total stockholders'equity	760,482	67,317
Non-controlling interest	150,234	158,124
Total equity	910,716	225,441
Total liabilities and stockholders' equity	6,166,914	6,017,934
Series A Preferred Stock
Stockholders equity
Convertible Preferred Stock
Series B Preferred Stock
Stockholders equity
Convertible Preferred Stock	500	500
Series C Preferred Stock
Stockholders equity
Convertible Preferred Stock	50	50
Series D Preferred Stock [Member]
Stockholders equity
Convertible Preferred Stock	$ 74	$ 83

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Dec. 31, 2017	Sep. 30, 2017
Current assets:
Accounts receivable, net of allowance	$ 77,850	$ 74,782
Property and equipment, net of accumulated depreciation	260,983	213,447
Intangible assets, net of accumulated amortization	228,439	189,475
Current liabilities
Convertible notes payable, net of discounts	33,998	208,680
Loans payable, current, net of discounts	73,568	127,662
Liabilities Noncurrent
Loans payable, related party	$ 35,471	$ 42,044
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	13,890,028	10,732,922
Common stock, shares outstanding	13,890,028	10,732,922
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	0
Convertible Preferred Stock, Shares Outstanding	0	0
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	744,772	832,500
Convertible Preferred Stock, Shares Outstanding	744,772	832,500

UNAUDITED CONSOLIDATED STATEMEN

UNAUDITED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Revenues
Testing services	$ 887,349	$ 568,578
Consulting services	59,516	99,878
Total revenue	946,865	668,456
Cost of revenues
Testing services	696,658	559,277
Consulting services	10,492	12,500
Depreciation and amortization	29,113	18,302
Total cost of revenues	736,263	590,079
Gross margin	210,602	78,377
Operating expenses
Selling, general and administrative	820,275	435,158
Depreciation and amortization	57,387	34,535
Total operating expenses	877,662	469,693
Loss from operations	(667,060)	(391,316)
Other income (expense)
Interest expense, net of interest income	(284,651)	(323,422)
Loss on settlement of debt and account payable	(56,093)
Gain (loss) on change in fair market value of derivative liabilities	13,322	(106,243)
Total other income (expense)	(327,422)	(429,665)
Net Loss	(994,482)	(820,981)
Income (loss) attributable to non-controlling interest	(7,890)	4,736
Net loss attributable to Evio, Inc.	$ (986,592)	$ (825,717)
Basic and diluted loss per common share	$ (0.08)	$ (0.09)
Weighted average common shares outstanding	11,713,103	8,833,481

UNAUDITED CONSOLIDATED STATEME5

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities
Net loss	$ (994,482)	$ (820,981)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	79,151	166,924
Common stock issued for services	179,552
Loss on settlement of debt	52,343
Loss on settlement of account payable	3,750
(Gain) loss on derivative liability	(13,322)	106,243
Amortization of debt discount	231,321	293,316
Depreciation and amortization expense	86,500	52,837
Allowance for doubtful accounts	3,067
Reduction of security deposit for rent expense		2,095
Changes in operating assets and liabilities:
Accounts receivable	23,854	(210,271)
Prepaid expenses	81,477	(11,876)
Other current asset	(26,514)	40,000
Security deposit		(4,190)
Accounts payable and accrued liabilities	77,932	221,243
Interest payable	71,189	28,420
Deferred revenue	(7,500)
Customer deposits	(40,704)	128,549
Net cash used in operating activities	(192,386)	(7,691)
Cash flows from investing activities
Net cash paid in acquisitions of subsidiaries		(6,930)
Purchase of equipment	(6,952)	(26,314)
Net cash used in investing activities	(6,952)	(33,244)
Cash flows from financing activities
Repayments of capital leases	(9,391)
Proceeds from issuance of common stock	350,000
Proceeds from the issuance of series D preferred stock		114,500
Proceeds from convertible notes, net of original issue discounts and fees		70,000
Payment on loan payable	(2,636)	(31,687)
Proceeds from notes payable - related party		80,000
Payments on notes payable - related party	(37,828)	(97,481)
Net cash provided by financing activities	300,145	135,332
Net cash increase for period	100,807	94,397
Cash balance, beginning of period	121,013	57,486
Cash balance, end of period	221,820	151,883
Supplemental disclosure of cash flow information:
Cash paid for interest	30,553
Cash paid for income tax
Supplemental disclosure of non-cash investing and financing activities
Conversion of convertible note and accrued interest into common stock	336,884	316,457
Reclassification of derivative liability to additional paid in capital	281,315	889,509
Settlement of account payable for common stock	18,750
Common stock issued for settlement of note payable	162,000
Common stock issued for settlement of related party note payable	62,500
Common stock issued for subscription receivable	148,000
Equipment financed through capital leases		105,120
Debt discount from derivative liability		198,300
Conversion of Series A Preferred stock to common stock		4,388
Acquisition of Green Style Consulting assets through issuance of preferred shares, cash and note payable		260,000
Acquisition of GreenHaus through issuance of preferred shares and note payable		$ 800,000

NATURE OF ACTIVITIES AND CONTIN

NATURE OF ACTIVITIES AND CONTINUANCE OF BUSINESS	3 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 1 - NATURE OF ACTIVITIES AND CONTINUANCE OF BUSINESS	EVIO, INC., a Colorado corporation and its subsidiaries (“the Company”) 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 September 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 EVIO, Inc. Signal Bay Services was formed on January 25, 2015, as the management services division of EVIO. On September 17, 2015, the Company 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 Labs OR Inc. was formed on April 4, 2016 to become the holding company for all laboratory operations in Oregon. EVIO Labs Eugene, LLC 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, the Company 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 (“GreenHaus”). GreenHaus is a full-service cannabis testing laboratory. 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 (“GreenStyle”). GreenStyle is a full-service cannabis testing laboratory. The Company entered in to an Membership Interest Purchase Agreement with Viridis Analytics MA, LLC (“Viridis”) which was closed on August 1, 2017. Viridis is a full-service cannabis testing laboratory. Going Concern The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has negative working capital, recurring losses, and does not have an established source of revenues sufficient to cover its operating costs. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that may be necessary if the Company is unable to continue as a going concern. In the coming year, the Company’s foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing and making the requisite filings with the Securities and Exchange Commission, and the payment of expenses associated with operations and business developments. The Company may experience a cash shortfall and be required to raise additional capital. Historically, it has mostly relied upon internally generated funds such as shareholder loans and advances to finance its operations and growth. Management may raise additional capital by retaining net earnings or through future public or private offerings of the Company’s stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation: The accompanying unaudited interim consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited consolidated financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted Principles of Consolidation The Company prepares its financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly and partially owned subsidiaries, all of which have a fiscal year end of September 30. All significant intercompany accounts, balances and transactions have been eliminated in the consolidation. The Company consolidates its subsidiaries in accordance with ASC 810, and specifically ASC 810-10-15-8 which states, the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, or over 50% of the outstanding voting shares of another entity is a condition pointing toward consolidation. Use of Estimates The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions could have a material impact on the Company’s financial condition and results of operations 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. Financial Instruments Level 1 - applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 - applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 - applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts payable, and accrued liabilities. Pursuant to ASC 820 and 825, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table sets forth by level with the fair value hierarchy the Company’s financial assets and liabilities measured at fair value on December 31, 2017: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ - $ - 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 Recently Issued Accounting Pronouncements 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, 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 reduces 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 evaluated the impacts of ASU 2016-10 and determined it did not have an impact on the Company’s revenue recognition practices. 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 Net Income (Loss) Per Share Basic loss per share is computed by dividing net income, or loss, by the weighted average number of shares of common stock outstanding for the period. Diluted earnings (loss) per share is computed by dividing net income, or loss, by the weighted average number of shares of common stock outstanding for the period. There were 9,519,430 and 9,675,627 potentially dilutive common shares outstanding as of December 31, 2017 and 2016. Because of the net losses incurred during the three months ended December 31, 2017 and 2016, the impacts of dilutive instruments would have been anti-dilutive for the period presented and have been excluded from the diluted loss per share calculations. 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. There was an allowance for uncollectible accounts receivable of $77,850 and $74,782 as of December 31, 2017 and September 30, 2017, respectively. 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 is due on September 6, 2024 and carries interest at a rate of 8% per annum. The note 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 December 31, 2017 and September 30, 2017 and determined the full balance is collectible and no reserve for write off was recorded. As of December 31, 2017 and September 30, 2017, there was $1,300,000 of principal, of which $100,000 was current and $1,200,000 was long term. Additionally, there was $33,052 and $6,838 of interest due as of December 31, 2017 and September 30, 2017 which is included in other current assets. 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). 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. 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. 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. 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 was current and $52,777 was long term as of September 30, 2017. As of December 31, 2017, there was a total of $97,427 of future payments due through December 2019 of which $16,051 are financing charges leaving a total principal balance of $81,376 as of December 31, 2017. Of this amount, $40,526 was current and $40,850 was long term as of December 31, 2017. Future annual payments required under the capital leases through termination are as follows: Year ended September 30, Principal Interest Total 2018 $ 31,307 $ 10,399 $ 41,706 2019 39,214 5,354 44,568 2020 10,855 298 11,153 Total $ 81,376 $ 16,051 $ 97,427 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 December 31, 2017 and 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 December 31, 2017 and 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 As of December 31, 2017, the Company had total accounts receivable net of allowances of $202,643. Two separate clients comprised a total of 28% of this balance as follows: Balance Percent of Total Customer 1 $ 34,248 12 % Customer 2 45,635 16 % All others 200,610 72 % Total 280,493 Allowance for doubtful accounts (77,850 ) Net accounts receivable $ 202,643 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 The Company’s property and equipment consisted of the following as of December 31, 2017 and September 30, 2017: December 31, 2017 September 30, 2017 Furniture and Equipment $ 147,022 $ 146,870 Laboratory Equipment 445,871 439,071 Software 58,333 58,333 Leasehold Improvements 41,081 41,081 Vehicles 75,165 75,165 Total 767,472 760,520 Accumulated depreciation (260,983 ) (213,447 ) Net value $ 506,489 $ 547,073 The Company capitalized a total of $116,800 of equipment purchased through capital leases as disclosed in Note 2 – Summary of Significant Accounting Policies

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 3 - INTANGIBLE ASSETS	The Company’s intangible assets consist of customer lists, testing licenses, favorable leases and websites. The components of intangible assets as of December 31, 2017 and September 30, 2017 consist of: December 31, 2017 September 30, 2017 Customer list $ 480,670 $ 480,670 License 256,000 256,000 Favorable lease 3,100 3,100 Website 41,965 41,965 Total 781,735 781,735 Accumulated amortization (228,439 ) (189,475 ) Net value $ 553,296 $ 592,260 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 $ 122,755 2019 149,651 2020 149,651 2021 107,476 2022 9,722 Thereafter 24,041 Total $ 533,296

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	3 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 4 - RELATED PARTY TRANSACTIONS	Through September 30, 2017, the Company received loans from its Chief Operating Officer totaling $106,000 and made repayments totaling $21,795 leaving a balance due as of September 30, 2017 of $84,205. The advances are non-interest bearing and due on demand. There was $84,205 due as of December 31, 2017 and September 30, 2017, and is included in the accompanying consolidated balance sheets as a current portion of notes payable to related parties. During the three months ended December 31, 2017 and 2016, the Company incurred total expenses of $12,317 and $14,548, 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 December 31, 2017 or 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. There were no additional advances or repayments made during the three months ended December 31, 2017. The loans are non-interest bearing and due on demand. There was $4,450 due as of December 31, 2017 and September 30, 2017. During the year ended September 30, 2017 the Company made repayments to Eric Ezrine, a shareholder of CR Labs, on an outstanding note payable totaling $13,139. The loans carry an interest rate of 0% per annum. There was $130 due as of December 31, 2017 and September 30, 2017. 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 and $4,000 during the three months ended December 31, 2017. There was $18,450 and $22,450 accrued as of December 31, 2017 and September 30, 2017, 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. Through the year ended September 30, 2017, the Company repaid a total of $82,630 to Sara Lausmann, Vice President Client Services. The Company made additional repayments of $15,500 during the three months ended December 31, 2017. The total amount outstanding is $674,370 and $689,870 as of December 31, 2017 and September 30, 2017, respectively. As of December 31, 2017 and September 30, 2017, $74,370 and $89,870 and $600,000 and $600,000 are included in the accompanying consolidated balance sheets as current and long-term portions of notes payable to related party, respectively. The notes carry interest at a rate of 5% per annum and had accrued interest totaling $55,908 and $47,409 due as of December 31, 2017 and September 30, 2017, 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. There were no repayments made during the three months ended December 31, 2017. The note carries interest at a rate of 5% per annum. There was $261,000 of principal due as of December 31, 2017 and September 30, 2017 and $22,135 and $18,846 of accrued interest due as of December 31, 2017 and September 30, 2017, 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. Additionally, during the three months ended December 31, 2017, the Company agreed to issue 125,000 shares of common stock valued at $62,500 for the settlement of $50,000 of principal resulting in a loss on the settlement of debt of $15,000. There was a total of $119,412 and $169,412 due as of December 31, 2017 and September 30, 2017 of which $50,000 is current and $69,412 is long term. On October 19, 2016, the Company entered into a $340,000 note payable as part of its acquisition of Greenhaus Analytical Services, LLC. At the time of issuance, 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 $38,563 and $42,044 and $24,648 and $19,506 of accrued interest due as of December 31, 2017 and September 30, 2017, respectively. 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. The 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 and the three months ended December 31, 2017, the Company made repayments of $6,090 and $18,328. There was $25,582 and $43,910 of principal, $3,093 and $4,028 of unamortized note premium and $2,452 and $2,055 of accrued interest due as of December 31, 2017 and September 30, 2017, respectively. 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 December 31, 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 December 31, 2017 and 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 and the three months ended December 31, 2017, the Company made repayments totaling $7,000 and $4,000, respectively. There was $5,200 and $9,200 due as of December 31, 2017 and September 30, 2017, respectively.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	3 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 5 - 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 shares of common stock during the year ended September 30, 2017. The Company has 0 shares of Series A Convertible Stock issued and outstanding as of December 31, 2017 and September 30, 2017. 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 December 31, 2017 and September 30, 2017. 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 December 31, 2017 and September 30, 2017. 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 certain acquisitions. During the three months ended December 31, 2017, the Company accepted three separate conversion notices from Series D Preferred Stockholders resulting in a total of 219,320 shares of common stock being issued for the conversion of 87,728 shares of Series D Preferred Stock. There were 744,772 and 832,500 shares of Series D Convertible Stock issued and outstanding as December 31, 2017 and September 30, 2017, 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, 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. During the three months ended December 31, 2017, the Company issued 239,750 common shares valued at $241,157 for services; 219,320 common shares for the conversion of 87,728 shares of Series D Preferred Stock; 875,000 common shares for cash proceeds of $350,000; 370,000 common shares in exchange for a subscription receivable totaling $148,000; 15,000 common shares valued at $16,165 under its employee equity incentive plan under which a total expense of $6,562 was recorded; 37,500 common shares for the settlement of $15,000 of accounts payable; 900,793 common shares for the conversion of $319,000 of outstanding principal on convertible notes payable; 50,743 for the conversion of $17,884 of convertible accrued interest; 324,000 common shares for the settlement of non-convertible debt and interest totaling $122,157 and 125,000 common shares for the settlement of non-convertible related party debt totaling $50,000. All conversions of outstanding principal and accrued interest on convertible notes payable were done so at contractual terms. The $148,000 of subscriptions receivable were collected in January 2018 and are included in current assets as of December 31, 2017 as a result. There were 13,890,028 and 10,732,927 shares of common stock issued and outstanding at December 31, 2017 and September 30, 2017, respectively.

LOANS PAYABLE

LOANS PAYABLE	3 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 6 - LOANS PAYABLE	The Company had the following loans payable outstanding as of December 31, 2017 and September 30, 2017: December 31, 2017 September 30, 2017 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. $ 68,403 $ 71,039 On August 1, 2017, the Company entered into a note payable totaling $500,000 for the acquisition of Viridis (see note 3). The note carries interest at 8% annually and is due on July 1, 2018. 500,000 500,000 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 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 1,568,403 1,691,039 Less: unamortized original issue discounts (73,568 ) (127,662 ) Total loans payable 1,494,835 1,563,377 Less: current portion of loans payable 1,438,450 1,503,545 Long-term portion of loans payable $ 56,385 $ 59,832 As of December 31, 2017 and September 30, 2017, the Company accrued interest of $42,453 and $12,625, respectively.

CONVERTIBLE DEBT

CONVERTIBLE DEBT	3 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 7 - CONVERTIBLE DEBT	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 8 – Derivative Liabilities 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 The following table summarizes all convertible notes outstanding as of December 31, 2017: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 1 7/14/2017 7/14/2018 $ 275,600 $ (7,862 ) $ 267,738 $ 10,247 Noteholder 1 8/14/2017 8/14/2018 275,600 (9,137 ) 266,463 8,378 Noteholder 4 7/14/2017 7/14/2018 275,600 (7,862 ) 267,738 10,247 Noteholder 4 8/14/2017 8/14/2018 275,600 (9,137 ) 266,463 8,378 $ 1,102,400 $ (33,998 ) $ 1,068,402 $ 37,250 Noteholder 1 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 three months ended December 31, 2017, the holder elected to convert a total of $125,000 of principal in exchange for 325,562 common shares. There was $0 and $125,000 of principal and $0 and $7,397 of accrued interest due at December 31, 2017 and September 30, 2017, 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 $275,600 of principal and $10,247 and $4,712 of accrued interest due at December 31, 2017 and September 30, 2017, 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 $275,600 of principal and $8,378 and $2,839 of accrued interest due at December 31, 2017 and September 30, 2017, respectively. Noteholder 4 On March 2, 2017, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $125,000 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 shares of common stock. Additionally, during the three months ended December 31, 2017, the holder elected to convert a total of $69,000 of principal in exchange for 219,258 shares of common stock. There was $0 and $69,000 of principal and $0 and $7,187 of accrued interest due at December 31, 2017 and September 30, 2017, 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 three months ended December 31, 2017, the holder elected to convert a total of $125,000 or principal in exchange for 355,973 shares of common stock. There was $0 and $125,000 of principal and $0 and $3,205 of accrued interest due at December 31, 2017 and September 30, 2017, 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 $275,600 of principal and $10,247 and $4,712 of accrued interest due at December 31, 2017 and September 30, 2017, 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 $275,600 of principal and $8,378 and $2,896 of accrued interest due at December 31, 2017 and September 30, 2017 respectively.

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	3 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 8 - DERIVATIVE LIABILITY	As of December 31, 2017 and September 30, 2017, Company had a derivative liability balance of $0 and $294,637 on the balance sheets and recorded a gain of $13,322 and loss of $106,243 from derivative liability fair value adjustments during the three months ended December 31, 2017. The derivative liability activity comes from convertible notes payable as follows: As discussed in Note 7 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $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 and three months ended December 31, 2017, the noteholder elected to convert a total of $56,000 and $69,000 of principal. At December 31, 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 $3,312 gain from change in fair value and $63,225 due to conversion for the three months ended December 31, 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 110%, (2) risk-free interest rate of 1.3%, and (3) expected life of 0.26 of a year. As discussed in Note 7 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $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. During the three months ended December 31, 2017, the noteholder elected to convert a total of $125,000 of principal. At December 31, 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 $4,043 gain from change in fair value and $111,758 due to conversion for the three months ended December 31, 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 111%, (2) risk-free interest rate of 1.3%, and (3) expected life of 0.25 of a year. As discussed in Note 7 – Convertible Notes Payable The embedded derivative for the note is carried on the Company’s balance sheet at fair value. The derivative liability is marked-to-market each measurement period and any unrealized change in fair value is recorded as a component of the income statement and the associated fair value carrying amount on the balance sheet is adjusted by the change. The Company fair values the embedded derivative using the Black-Scholes option pricing model. The aggregate fair value of the derivative at the issuance date of the note was $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 three months ended December 31, 2017, the noteholder elected to convert a total of $125,000 of principal. At December 31, 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 $5,967 gain from change in fair value and $106,332 due to conversion for the three months ended December 31, 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 113%, (2) risk-free interest rate of 1.3%, and (3) expected life of 0.18 of a year. 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 The following table summarizes the derivative liabilities included in the balance sheet at December 31, 2017: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2017 $ 294,637 Initial measurement of derivative liabilities - Change in fair market value (13,322 ) Write off due to conversion (281,315 ) Balance, December 31, 2017 $ - The following table summarizes the loss on derivative liability included in the income statement for the three months ended December 31, 2017 and 2016, respectively. December 31, 2017 2016 Day one loss due to derivatives on convertible debt $ - $ 287,714 Change in fair value of derivatives (13,322 ) (181,471 ) Total derivative expense (gain) $ (13,322 ) $ 106,243

INDUSTRY SEGMENTS

INDUSTRY SEGMENTS	3 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 9 - INDUSTRY SEGMENTS	This summary reflects the Company’s current segments, as described below. Corporate The parent Company provides overall management and corporate reporting functions for the entire organization. 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 December 31, 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. Three months ended December 31, 2017 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 59,516 $ 887,349 $ 946,865 Segment income (loss) from operations (195,286 ) (356,585 ) (115,189 ) (667,060 ) Total assets 297,459 1,534,332 4,335,123 6,166,914 Capital expenditures - (1,038 ) (5,914 ) (6,952 ) Depreciation and amortization - 5,974 80,526 86,500 Three months ended December 31, 2016 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 99,878 $ 568,578 $ 668,456 Segment income (loss) from operations (215,342 ) 12,365 (188,339 ) (391,316 ) Total assets 50,562 143,370 3,684,608 3,878,540 Capital expenditures - (1,038 ) (25,276 ) (26,314 ) Depreciation and amortization - 5,974 46,863 52,837

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	3 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 10 - STOCK OPTIONS AND WARRANTS	The following table summarizes all stock option and warrant activity for the year ended September 30, 2017 and the three months ended December 31, 2017: 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 Shares Weighted- Average Exercise Price Per Share Outstanding, September 30, 2017 655,000 $ 0.902 Granted 75,000 0.65 Exercised - - Forfeited - - Expired - - Outstanding, December 31, 2017 730,000 $ 0.876 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 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 December 31, 2017: Outstanding Exercisable Exercise Prices Number of Option Shares Weighted Average Exercise Price Weighted Average Remaining Life (Years) Number of Option Shares Weighted Average Exercise Price $ 0.400 150,000 $ 0.400 3.62 75,000 $ 0.400 $ 0.500 155,000 $ 0.500 3.62 77,500 $ 0.500 $ 0.650 75,000 $ 0.650 4.82 - $ 0.650 $ 1.260 270,000 $ 1.260 4.50 - $ 1.260 $ 1.386 60,000 $ 1.386 4.50 - $ 1.386 $ 1.300 10,000 $ 1.300 3.80 5,000 $ 1.300 $ 1.666 10,000 $ 1.666 4.59 - 1.666 Total 730,000 $ 0.876 4.08 157,500 $ 0.478 In determining the compensation cost of the stock options granted, the fair value of each option grant has been estimated on the date of grant using the Black-Scholes option pricing model. The assumptions used in these calculations are summarized as follows: December 31, 2017 Expected term of options granted 4.98 years Expected volatility 256 % Risk-free interest rate 2.01 % Expected dividend yield 0 % The Company recognized stock option expense of $72,587 and $17,208 during the three months ended December 31, 2017 and 2016, respectively. There was $434,347 of unrecognized stock based compensation expense as of December 31, 2017.

COMMETTMENTS AND CONTINGECIES

COMMETTMENTS AND CONTINGECIES	3 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 11 - 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 258,915 2019 303,811 2020 265,392 2021 203,742 2022 118,410 Total $ 1,150,270

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Dec. 31, 2017
Notes to Financial Statements
NOTE 12 - 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, 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 Chief Operating Officer carries a three year term with a base salary of $150,000 annually plus a car allowance of $500 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 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. 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. Common Stock Issuances The Company made the following issuances of common stock subsequent to December 31, 2017: · 17,500 common shares valued at $23,800 for the vesting of restricted stock grants for consultants · 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. 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. Convertible Debenture Issuance On January 30, 2018, the Company issued a total of 5,973 units of 8% unsecured convertible debentures. Each unit consists of one convertible debenture with a principal face value of $1,000 and 250 warrants. The gross proceeds were $5,973,000. Each warrant shall entitle the holder thereof to purchase one additional common share of the Company at an exercise price of $0.80 per warrant for a period of 24 months. The convertible debentures have a maturity date of 36 months from issuance. Simple interest shall be paid at a rate of 8% per annum. It shall be paid quarterly in arrears until maturity or until conversion. The principal amount of the debentures and any accrued interest thereon are convertible at the option of the holder into common shares of the Company at any time at a conversion price of $0.60 per share. In addition to the warrants associated with the convertible debentures, the Company issued an additional 597,300 warrants to purchase common stock of the Company as offering costs. This represents an equivalent of 6% of the fully converted debentures. The warrants are exerciseable at $0.60 per share.

SUMMARY OF SIGNIFICANT ACCOUN18

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Dec. 31, 2017
Summary Of Significant Accounting Policies Policies
Basis of Presentation	The accompanying unaudited interim consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited consolidated financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited consolidated financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted.
Principles of Consolidation	The Company prepares its financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly and partially owned subsidiaries, all of which have a fiscal year end of September 30. All significant intercompany accounts, balances and transactions have been eliminated in the consolidation. The Company consolidates its subsidiaries in accordance with ASC 810, and specifically ASC 810-10-15-8 which states, the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, or over 50% of the outstanding voting shares of another entity is a condition pointing toward consolidation.
Use of Estimates	The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions could have a material impact on the Company’s financial condition and results of operations 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.
Financial Instruments	Level 1 - applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities. Level 2 - applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3 - applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities. The Company’s financial instruments consist principally of cash, accounts payable, and accrued liabilities. Pursuant to ASC 820 and 825, the fair value of cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. The recorded values of all other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations. The following table sets forth by level with the fair value hierarchy the Company’s financial assets and liabilities measured at fair value on December 31, 2017: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ - $ - 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
Recently Issued Accounting Pronouncements	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, 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 reduces 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 evaluated the impacts of ASU 2016-10 and determined it did not have an impact on the Company’s revenue recognition practices. 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.
Net Income (Loss) Per Share	Basic loss per share is computed by dividing net income, or loss, by the weighted average number of shares of common stock outstanding for the period. Diluted earnings (loss) per share is computed by dividing net income, or loss, by the weighted average number of shares of common stock outstanding for the period. There were 9,519,430 and 9,675,627 potentially dilutive common shares outstanding as of December 31, 2017 and 2016. Because of the net losses incurred during the three months ended December 31, 2017 and 2016, the impacts of dilutive instruments would have been anti-dilutive for the period presented and have been excluded from the diluted loss per share calculations.
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. There was an allowance for uncollectible accounts receivable of $77,850 and $74,782 as of December 31, 2017 and September 30, 2017, respectively.
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 is due on September 6, 2024 and carries interest at a rate of 8% per annum. The note 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 December 31, 2017 and September 30, 2017 and determined the full balance is collectible and no reserve for write off was recorded. As of December 31, 2017 and September 30, 2017, there was $1,300,000 of principal, of which $100,000 was current and $1,200,000 was long term. Additionally, there was $33,052 and $6,838 of interest due as of December 31, 2017 and September 30, 2017 which is included in other current assets.
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).
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.
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.
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.
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 was current and $52,777 was long term as of September 30, 2017. As of December 31, 2017, there was a total of $97,427 of future payments due through December 2019 of which $16,051 are financing charges leaving a total principal balance of $81,376 as of December 31, 2017. Of this amount, $40,526 was current and $40,850 was long term as of December 31, 2017. Future annual payments required under the capital leases through termination are as follows: Year ended September 30, Principal Interest Total 2018 $ 31,307 $ 10,399 $ 41,706 2019 39,214 5,354 44,568 2020 10,855 298 11,153 Total $ 81,376 $ 16,051 $ 97,427
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 December 31, 2017 and 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 December 31, 2017 and 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 As of December 31, 2017, the Company had total accounts receivable net of allowances of $202,643. Two separate clients comprised a total of 28% of this balance as follows: Balance Percent of Total Customer 1 $ 34,248 12 % Customer 2 45,635 16 % All others 200,610 72 % Total 280,493 Allowance for doubtful accounts (77,850 ) Net accounts receivable $ 202,643
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 The Company’s property and equipment consisted of the following as of December 31, 2017 and September 30, 2017: December 31, 2017 September 30, 2017 Furniture and Equipment $ 147,022 $ 146,870 Laboratory Equipment 445,871 439,071 Software 58,333 58,333 Leasehold Improvements 41,081 41,081 Vehicles 75,165 75,165 Total 767,472 760,520 Accumulated depreciation (260,983 ) (213,447 ) Net value $ 506,489 $ 547,073 The Company capitalized a total of $116,800 of equipment purchased through capital leases as disclosed in Note 2 – Summary of Significant Accounting Policies

SUMMARY OF SIGNIFICANT ACCOUN19

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Dec. 31, 2017
Summary Of Significant Accounting Policies Tables
Financial assets and liabilities measured at fair value	The following table sets forth by level with the fair value hierarchy the Company’s financial assets and liabilities measured at fair value on December 31, 2017: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ - $ - 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
Future annual payments capital lease	Year ended September 30, Principal Interest Total 2018 $ 31,307 $ 10,399 $ 41,706 2019 39,214 5,354 44,568 2020 10,855 298 11,153 Total $ 81,376 $ 16,051 $ 97,427
Concentration of Credit Risk	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 As of December 31, 2017, the Company had total accounts receivable net of allowances of $202,643. Two separate clients comprised a total of 28% of this balance as follows: Balance Percent of Total Customer 1 $ 34,248 12 % Customer 2 45,635 16 % All others 200,610 72 % Total 280,493 Allowance for doubtful accounts (77,850 ) Net accounts receivable $ 202,643
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
Plant and Equipment	December 31, 2017 September 30, 2017 Furniture and Equipment $ 147,022 $ 146,870 Laboratory Equipment 445,871 439,071 Software 58,333 58,333 Leasehold Improvements 41,081 41,081 Vehicles 75,165 75,165 Total 767,472 760,520 Accumulated depreciation (260,983 ) (213,447 ) Net value $ 506,489 $ 547,073

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Dec. 31, 2017
Intangible Assets Tables
Schedule of Impaired Intangible Assets	December 31, 2017 September 30, 2017 Customer list $ 480,670 $ 480,670 License 256,000 256,000 Favorable lease 3,100 3,100 Website 41,965 41,965 Total 781,735 781,735 Accumulated amortization (228,439 ) (189,475 ) Net value $ 553,296 $ 592,260
Schedule of future amortization associated with the intangible assets acquired	For the years ended September 30, Amortization 2018 $ 122,755 2019 149,651 2020 149,651 2021 107,476 2022 9,722 Thereafter 24,041 Total $ 533,296

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	3 Months Ended
	Dec. 31, 2017
Loans Payable Tables
Schedule of loans payable outstanding	December 31, 2017 September 30, 2017 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. $ 68,403 $ 71,039 On August 1, 2017, the Company entered into a note payable totaling $500,000 for the acquisition of Viridis (see note 3). The note carries interest at 8% annually and is due on July 1, 2018. 500,000 500,000 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 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 1,568,403 1,691,039 Less: unamortized original issue discounts (73,568 ) (127,662 ) Total loans payable 1,494,835 1,563,377 Less: current portion of loans payable 1,438,450 1,503,545 Long-term portion of loans payable $ 56,385 $ 59,832

CONVERTIBLE DEBT (Tables)

CONVERTIBLE DEBT (Tables)	3 Months Ended
	Dec. 31, 2017
Convertible Debt Tables
Schedule of convertible notes payable outstanding	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 The following table summarizes all convertible notes outstanding as of December 31, 2017: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 1 7/14/2017 7/14/2018 $ 275,600 $ (7,862 ) $ 267,738 $ 10,247 Noteholder 1 8/14/2017 8/14/2018 275,600 (9,137 ) 266,463 8,378 Noteholder 4 7/14/2017 7/14/2018 275,600 (7,862 ) 267,738 10,247 Noteholder 4 8/14/2017 8/14/2018 275,600 (9,137 ) 266,463 8,378 $ 1,102,400 $ (33,998 ) $ 1,068,402 $ 37,250

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	3 Months Ended
	Dec. 31, 2017
Derivative Liabilities Tables
Summary of derivative liabilities	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 The following table summarizes the derivative liabilities included in the balance sheet at December 31, 2017: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2017 $ 294,637 Initial measurement of derivative liabilities - Change in fair market value (13,322 ) Write off due to conversion (281,315 ) Balance, December 31, 2017 $ - " id="sjs-B4" xml:space="preserve">The following table summarizes the derivative liabilities included in the balance sheet at September 30, 2017: style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> 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 The following table summarizes the derivative liabilities included in the balance sheet at December 31, 2017: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2017 $ 294,637 Initial measurement of derivative liabilities - Change in fair market value (13,322 ) Write off due to conversion (281,315 ) Balance, December 31, 2017 $ -
Summary of loss on derivative liability	December 31, 2017 2016 Day one loss due to derivatives on convertible debt $ - $ 287,714 Change in fair value of derivatives (13,322 ) (181,471 ) Total derivative expense (gain) $ (13,322 ) $ 106,243

INDUSTRY SEGMENTS (Tables)

INDUSTRY SEGMENTS (Tables)	3 Months Ended
	Dec. 31, 2017
Industry Segments Tables
Summary of the Company's current segments	Three months ended December 31, 2017 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 59,516 $ 887,349 $ 946,865 Segment income (loss) from operations (195,286 ) (356,585 ) (115,189 ) (667,060 ) Total assets 297,459 1,534,332 4,335,123 6,166,914 Capital expenditures - (1,038 ) (5,914 ) (6,952 ) Depreciation and amortization - 5,974 80,526 86,500 Three months ended December 31, 2016 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 99,878 $ 568,578 $ 668,456 Segment income (loss) from operations (215,342 ) 12,365 (188,339 ) (391,316 ) Total assets 50,562 143,370 3,684,608 3,878,540 Capital expenditures - (1,038 ) (25,276 ) (26,314 ) Depreciation and amortization - 5,974 46,863 52,837

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	3 Months Ended
	Dec. 31, 2017
Stock Options And Warrants Tables
Summary of stock option and warrant activity	The following table summarizes all stock option and warrant activity for the year ended September 30, 2017 and the three months ended December 31, 2017: 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 Shares Weighted- Average Exercise Price Per Share Outstanding, September 30, 2017 655,000 $ 0.902 Granted 75,000 0.65 Exercised - - Forfeited - - Expired - - Outstanding, December 31, 2017 730,000 $ 0.876
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 December 31, 2017: Outstanding Exercisable Exercise Prices Number of Option Shares Weighted Average Exercise Price Weighted Average Remaining Life (Years) Number of Option Shares Weighted Average Exercise Price $ 0.400 150,000 $ 0.400 3.62 75,000 $ 0.400 $ 0.500 155,000 $ 0.500 3.62 77,500 $ 0.500 $ 0.650 75,000 $ 0.650 4.82 - $ 0.650 $ 1.260 270,000 $ 1.260 4.50 - $ 1.260 $ 1.386 60,000 $ 1.386 4.50 - $ 1.386 $ 1.300 10,000 $ 1.300 3.80 5,000 $ 1.300 $ 1.666 10,000 $ 1.666 4.59 - 1.666 Total 730,000 $ 0.876 4.08 157,500 $ 0.478
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	September 30, 2017 Expected term of options granted 5 years Expected volatility 2.68 % Risk-free interest rate 1.89 % Expected dividend yield 0 % December 31, 2017 Expected term of options granted 4.98 years Expected volatility 256 % Risk-free interest rate 2.01 % Expected dividend yield 0 %

COMMETTMENTS AND CONTINGECIES (

COMMETTMENTS AND CONTINGECIES (Tables)	3 Months Ended
	Dec. 31, 2017
Commettments And Contingecies Tables
Operating Leases	Year ending September 30, 2018 258,915 2019 303,811 2020 265,392 2021 203,742 2022 118,410 Total $ 1,150,270

NATURE OF ACTIVITIES AND CONT27

NATURE OF ACTIVITIES AND CONTINUANCE OF BUSINESS (Details Narrative) - Purchase Agreement [Member]	Jun. 01, 2016	Dec. 31, 2017	Oct. 19, 2016	Sep. 17, 2015
CR Labs [Member]
Acquired shares percentage				80.00%
Smith Scientific Industries [Member]
Common stock purchase	80.00%
Greenhaus Analytical Labs, LLC [Member]
Ownership percentage			100.00%
WB Partners [Member]
Ownership percentage		5.00%
Mr. Waldrop and Ms. Glauser [Member]
Common stock purchase		80.00%

SUMMARY OF SIGNIFICANT ACCOUN28

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	Dec. 31, 2017	Sep. 30, 2017
Liabilities
Derivative financial instruments		$ 294,637
Level 1 [Member]
Liabilities
Derivative financial instruments
Level 2 [Member]
Liabilities
Derivative financial instruments
Level 3 [Member]
Liabilities
Derivative financial instruments		$ 294,637

SUMMARY OF SIGNIFICANT ACCOUN29

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	Dec. 31, 2017USD ($)
2,018	$ 41,706
2,019	44,568
2,020	11,153
Total	97,427
Interest [Member]
2,018	10,399
2,019	5,354
2,020	298
Total	16,051
Principal [Member]
2,018	31,307
2,019	39,214
2,020	10,855
Total	$ 81,376

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017
Total	$ 280,493	$ 304,347
Allowance for doubtful accounts	(77,850)	(74,783)
Net accounts receivable	$ 202,643	$ 229,564
Concentration of Credit Risk percentage		100.00%
Customer 1 [Member]
Total	$ 34,248	$ 42,878
Concentration of Credit Risk percentage	12.00%	14.00%
Customer 2 [Member]
Total	$ 45,635	$ 45,635
Concentration of Credit Risk percentage	16.00%	15.00%
Customer 3 [Member]
Total		$ 37,540
Concentration of Credit Risk percentage		12.00%
All others [Member]
Total	$ 200,610	$ 178,294
Concentration of Credit Risk percentage	72.00%	59.00%

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3)	3 Months Ended
	Dec. 31, 2017
Laboratory and Computer Equipment [Member]
Estimated useful life	5 years
Furniture and Fixtures [Member]
Estimated useful life	7 years
Software [Member]
Estimated useful life	3 years
Domains [Member]
Estimated useful life	15 years

SUMMARY OF SIGNIFICANT ACCOUN32

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - USD ($)	Dec. 31, 2017	Sep. 30, 2017
Total	$ 767,472	$ 760,520
Accumulated depreciation	(260,983)	(213,447)
Net value	506,489	547,073
Furniture and Equipment [Member]
Total	147,022	146,870
Laboratory Equipment [Member]
Total	445,871	439,071
Software [Member]
Total	58,333	58,333
Leasehold Improvements [Member]
Total	41,081	41,081
Vehicles [Member]
Total	$ 75,165	$ 75,165

SUMMARY OF SIGNIFICANT ACCOUN33

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2017
Voting equity interests	50.00%
Potentially dilutive common shares outstanding	95,919,430	9,675,627
Accounts receivable, net of allowance	$ 77,850		$ 74,782
Note receivable current	100,000		100,000
Note receivable	1,300,000
Note receivable long term	$ 1,200,000		1,200,000
Due date	Sep. 6, 2024
Interest rate	8.00%
Interest amount	$ 33,052		6,838
Capital lease obligation, current	40,526		37,990
Accounts receivable, net of allowance	202,643		229,564
Capital lease obligation, non current portion	40,850		52,777
Net present value of leased equipment	116,800
Capital lease future payment	$ 97,427		111,501
Future payment due date	December 2,019
Financing charges	$ 16,051		20,734
Total principal balance	81,376		90,967
Cash, FDIC Insured Amount	250,000		$ 250,000
Minimum principal payment	100,000
Depreciation expense	$ 9,733	$ 3,244
Lease termination description	the Company entered into three separate long-term leases for equipment that contain a $1 buyout option upon lease termination.
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

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Dec. 31, 2017	Sep. 30, 2017
Total	$ 781,735	$ 781,735
Accumulated amortization	(228,439)	(189,475)
Net value	553,296	592,260
Customer Lists [Member]
Total	480,670	480,670
License [Member]
Total	256,000	256,000
Favorable lease [Member]
Total	3,100	3,100
Website [Member]
Total	$ 41,965	$ 41,965

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1) - USD ($)	Dec. 31, 2017	Sep. 30, 2017
Total	$ 553,296	$ 592,260
Amortization [Member]
2,018	122,755
2,019	149,651
2,020	149,651
2,021	107,476
2,022	9,722
Thereafter	24,041
Total	$ 533,296

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	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2017	Sep. 30, 2016
Proceeds from notes payable - related party								$ 80,000
Repayment to related party							4,000		$ 22,050
Notes Payable - Related Party, less Current Portion							1,235,523		1,251,306
Unamortized Debt discount				$ 20,000			33,998		208,680
Maturity date	Jul. 6, 2018			Mar. 3, 2018
Principal balance							$ 81,376		$ 90,967
Common stock shares issue							13,890,028		10,732,922
Common stock value							$ 1,389		$ 1,073
Losses on extinguishment of debt							(56,093)
Chief Operating Officer [Member]
Borrowed amount									106,000
Due to related parties							84,205		84,205
Repayment to related party									21,795
Chief Science Officer [Member]
Borrowed amount										$ 16,200
Due to related parties							5,200		9,200
Repayment to related party							4,000		7,000
Green Style Consulting, LLC [Member]
Company repaid							18,328		6,090
Due to related parties							25,582		43,910
Interest rate		5.00%
Current Portion - Notes Payable - Related Party		$ 50,000
Unamortized note premium							3,093		4,028
Premium on fair value		$ 7,416
Future net profit					$ 15,809
Maturity date		Oct. 31, 2018
Accrued interest					15,809		2,452		2,055
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							38,563		42,044
Debt discount					$ 55,277
Maturity date					Oct. 16, 2020
Accrued interest							24,648		19,506
Henry Grimmett [Member]
Quarterly payments					$ 25,000
Company repaid									25,100
Due to related parties					$ 194,512		119,412		169,412
Interest rate					0.00%
Short-term loan							50,000
Long-term note							$ 69,412
Common stock shares issue							125,000
Common stock value							$ 62,500
Extinguishment of debt amount							50,000
Losses on extinguishment of debt							15,000
Anthony Smith [Member]
Acquisition of business, amount			$ 636,000
Percentage owned			80.00%
Company repaid									50,000
Due to related parties							$ 261,000		$ 261,000
Interest rate							5.00%		5.00%
Series C Convertible Preferred Stock, Shares Issued			300,000
Preferred Stock value			$ 135,000
Short-term loan			$ 336,000
Accrued interest							$ 22,135		$ 18,846
Sara Lausmann [Member]
Borrowed amount						$ 972,500
Due to related parties							$ 674,370		$ 689,870
Interest rate							5.00%		5.00%
Current Portion - Notes Payable - Related Party							$ 74,370		$ 89,870
Repayment to related party							15,500		82,630
Notes Payable - Related Party, less Current Portion							600,000		600,000
Series C Convertible Preferred Stock, Shares Issued						200,000
Preferred Stock value						$ 80,000
Short-term loan						72,500
Long-term note						$ 700,000
Accrued interest							55,908		47,409
Eric Ezrine, CR Labs, President [Member]
Due to related parties							130		$ 130
Interest rate									0.00%
Payment of severance agreement									$ 44,500
Repayment to related party									13,139
Account payable							18,450		22,450
Chief Executive Officer [Member]
Proceeds from notes payable - related party									80,100
Due to related parties							4,450		4,450
Repayment to related party									$ 75,650
Newport Commercials Advisors [Member]
Management consulting services expenses							$ 12,317	$ 14,548

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 05, 2017
Common shares issued for cash proceeds, Amount	$ 350,000		$ 112,000
Common shares issued for cash proceeds, Shares	875,000		112,000
Common shares issued for equity incentive plan, Amount	$ 16,165		$ 211,071
Common shares issued for equity incentive plan, Shares	15,000		93,691
Common shares issued for services valued, Amount	$ 241,157		$ 537,515
Common shares issued for services valued, Shares	239,750		333,949
Conversion of Convertible note and accrued interest into common stock, Shares	50,743		53,304
Conversion of Convertible note and accrued interest into common stock, Amount	$ 17,884		$ 30,975
Common stock, shares issued	13,890,028		10,732,922
Common stock, shares outstanding	13,890,028		10,732,922
Share issued due to reverse stock split impact			1,755
Reverse stock split			1:100
Settlement of common share in accounts payable, share	37,500		10,000
Settlement of accounts payable	$ 15,000		$ 11,400
Common stock shares issued upon settlement of non-convertible debt	324,000		40,935
Non-convertible debt extinguished	$ 122,157		$ 46,666
Common stock shares issued upon settlement, Shares			5,000
Common stock shares issued upon settlement, Amount			$ 7,651
Common stock issued for subscription receivable, Shares	370,000
Common stock issued for subscription receivable, Amount	$ 148,000
Share based compensation expense	$ 6,562
Common Stock Issuances [Member]
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		0
Convertible Preferred Stock, Shares Outstanding	0		0
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
Convertible preferred stock, shares converted			1,840,000
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	744,772		832,500
Convertible Preferred Stock, Shares Outstanding	744,772		832,500
Fully paid and non assessable shares of Common Stock			2.5
Issuance of Common Stock			500
Common shares issued for cash proceeds, Amount			$ 114,500	$ 48,000
Common shares issued for cash proceeds, Shares			114,500	48,000
Common shares issued for acquisition, Amount			$ 670,000
Common shares issued for acquisition, Shares			670,000
Convertible preferred stock, shares converted	87,728
Stock conversion converted instrument shares issued	219,320
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	900,793		1,142,892	4,010,326
Debt conversion original amount	$ 319,000		$ 765,050	$ 207,367
Related party [Member]
Common stock shares issued upon settlement of non-convertible debt	125,000
Non-convertible debt extinguished	$ 50,000
Subsequent Event [Member]
Subscription received	$ 148,000

LOANS PAYABLE (Details)

LOANS PAYABLE (Details) - USD ($)	Dec. 31, 2017	Sep. 30, 2017
Loan Payable	$ 1,568,403	$ 1,691,039
Less: unamortized original issue discounts	(73,568)	(127,662)
Total loans payable	1,494,835	1,563,377
Less: current portion of loans payable	1,438,450	1,503,545
Long-term portion of loans payable	56,385	59,832
Loans Payable One [Member]
Loan Payable	68,403	71,039
Loans Payable Two [Member]
Loan Payable	500,000	500,000
Loans Payable Three [Member]
Loan Payable	1,000,000	1,000,000
Loans Payable Four [Member]
Loan Payable		$ 120,000

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative) - USD ($)	Sep. 06, 2017	Aug. 01, 2017	Aug. 31, 2017	Mar. 16, 2017	Dec. 31, 2017	Sep. 30, 2017
Loan payable	$ 1,000,000		$ 120,000
Debt discount			$ 20,000		$ 33,998	$ 208,680
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					$ 42,453	$ 12,625
Purchase and Sale of Future Receivables agreement [Member]
Interest rate				6.637%
Maturity date				Mar. 31, 2023

CONVERTIBLE DEBT (Details)

CONVERTIBLE DEBT (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Aug. 31, 2017
Principal amount	$ 1,102,400	$ 1,421,400
Unamortized Debt Discount	(33,998)	(208,680)	$ (20,000)
Carrying Value	1,068,402	1,212,720
Accrued Interest	$ 37,250	$ 30,681
Noteholder 1 [Member]
Issue Date	Jul. 14, 2017	Mar. 2, 2017
Due Date	Jul. 14, 2018	Mar. 2, 2018
Principal amount	$ 275,600	$ 125,000
Unamortized Debt Discount	(7,862)	(38,112)
Carrying Value	70,783	86,888
Accrued Interest	$ 2,268	$ 5,671
Noteholder 1 One [Member]
Issue Date	Aug. 14, 2017	Jul. 14, 2017
Due Date	Aug. 14, 2017	Jul. 14, 2018
Principal amount	$ 275,600	$ 275,600
Unamortized Debt Discount	(9,137)	(11,795)
Carrying Value	70,000	263,805
Accrued Interest	$ 588	$ 4,712
Noteholder 4 [Member]
Issue Date	Jul. 14, 2017
Due Date	Jul. 14, 2017
Principal amount	$ 275,600
Unamortized Debt Discount	(7,862)
Carrying Value	45,000
Accrued Interest	$ 1,282
Noteholder 4 One [Member]
Issue Date	Aug. 14, 2017
Due Date	Aug. 14, 2018
Noteholder 4 One [Member]
Issue Date		Jun. 5, 2017
Due Date		Mar. 2, 2018
Principal amount	$ 275,600
Unamortized Debt Discount	(9,137)
Carrying Value	14,541
Accrued Interest	$ 1,454
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 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 DEBT (Details Narra

CONVERTIBLE DEBT (Details Narrative) - USD ($)	Sep. 06, 2017	Aug. 31, 2017	Dec. 31, 2017	Sep. 30, 2017
Convertible promissory note principal amount			$ 1,102,400	$ 1,421,400
Maturity date of note	Jul. 6, 2018	Mar. 3, 2018
Noteholder 1 [Member]
Convertible promissory note principal amount			275,600	125,000
Noteholder 4 [Member]
Convertible promissory note principal amount			275,600
March 2, 2017 [Member] | Noteholder 1 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount			125,000
Accrued interest on note			0	7,397
Convertible principal balance			0	$ 125,000
March 2, 2017 [Member] | Noteholder 4 [Member]
Debt conversion converted instrument shares issued				111,538
Debt conversion amount converted				$ 56,000
Noteholder 1 [Member] | March 2, 2017 [Member] | Transaction 2 [Member]
Cash proceeds from convertible promissory note			$ 125,000
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.
Noteholder 1 [Member] | July 14, 2017 [Member]
Convertible promissory note principal amount			$ 275,600
Discount on convertible promissory note			15,600
Cash proceeds from convertible promissory note			$ 250,000
Annual interest rate			8.00%
Maturity date of note			Aug. 14, 2018
Accrued interest on note			$ 10,247	4,712
Convertible principal balance			$ 275,600
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.
Amount paid to third party			$ 10,000
Noteholder 1 [Member] | August 14, 2017 [Member]
Convertible promissory note principal amount			275,600
Discount on convertible promissory note			15,600
Cash proceeds from convertible promissory note			$ 250,000
Annual interest rate			8.00%
Maturity date of note			Aug. 14, 2018
Accrued interest on note			$ 8,378	2,839
Convertible principal balance			$ 275,600
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.
Amount paid to third party			$ 10,000
Noteholder 4 Four [Member] | March 2, 2017 [Member]
Convertible promissory note principal amount			125,000
Discount on convertible promissory note			15,600
Cash proceeds from convertible promissory note			$ 125,000
Annual interest rate			8.00%
Maturity date of note			Mar. 2, 2018
Accrued interest on note			$ 0
Convertible principal balance			$ 0
Debt conversion converted instrument shares issued			219,258
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.
Amount paid to third party			$ 10,000
Debt conversion amount converted			69,000
Noteholder 4 Four [Member] | March 2, 2017 [Member] | Transaction 1 [Member]
Convertible promissory note principal amount			125,000
Cash proceeds from convertible promissory note			$ 125,000
Annual interest rate			8.00%
Maturity date of note			Mar. 2, 2018
Accrued interest on note			$ 0	3,205
Convertible principal balance			$ 0	125,000
Debt conversion converted instrument shares issued			355,973
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.
Debt conversion amount converted			$ 125,000
Noteholder 4 [Member] | March 2, 2017 [Member]
Accrued interest on note				7,187
Convertible principal balance				69,000
Noteholder 4 [Member] | July 14, 2017 [Member]
Convertible promissory note principal amount			275,600
Discount on convertible promissory note			15,600
Cash proceeds from convertible promissory note			$ 250,000
Annual interest rate			8.00%
Maturity date of note			Jul. 14, 2018
Accrued interest on note			$ 10,247	4,712
Convertible principal balance			$ 275,600
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.
Amount paid to third party			$ 10,000
Noteholder 4 [Member] | August 14, 2017 [Member]
Convertible promissory note principal amount			275,600
Discount on convertible promissory note			15,600
Cash proceeds from convertible promissory note			$ 250,000
Annual interest rate			8.00%
Maturity date of note			Aug. 14, 2018
Accrued interest on note			$ 8,378	$ 2,896
Convertible principal balance			$ 275,600
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.
Amount paid to third party			$ 10,000

DERIVATIVE LIABILITY (Details)

DERIVATIVE LIABILITY (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017
Beginning Balance	$ 294,637
Ending Balance		$ 294,637
Derivative Liability [Member]
Beginning Balance	294,637	775,246
Initial measurement of derivative liabilities		1,312,384
Change in fair market value	(13,322)	(195,907)
Write off due to conversion	(281,315)	(1,597,086)
Ending Balance		$ 294,637

DERIVATIVE LIABILITY (Details 1

DERIVATIVE LIABILITY (Details 1) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016
Total derivative expense (gain)	$ 13,322	$ (106,243)	$ (1,434,540)
Derivative Liability [Member]
Day one loss due to derivatives on convertible debt		287,714
Change in fair value of derivatives	(13,322)	(181,471)
Total derivative expense (gain)	$ (13,322)	$ 106,243

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Sep. 30, 2017
Derivative liability				$ 294,637
Loss on change in fair market value of derivative liabilities	(13,322)	$ 106,243	$ 1,434,540
Debt discount from derivative liability		198,300	215,000
Reclassification of derivative liability to additional paid in capital	281,315	889,509	$ 1,074,754
Convertible promissory note principal amount	1,102,400			1,421,400
Convertible Notes Payable Three [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%
Conversion rate, description	conversion rate equal to a 35% discount from the lowest trading price in the fifteen trading days prior to conversion.
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	5,967
Derivative liability due to conversion	$ 106,332
Expected volatility rate	113.00%
Risk-free interest rate	1.30%
Expected life	2 months 5 days
Convertible promissory note principal amount	$ 125,000
Convertible Notes Payable Two [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%
Conversion rate, description	conversion rate equal to a 35% discount from the lowest trading price in the fifteen trading days prior to conversion.
Aggregate fair value	$ 107,785
Debt discount	107,785
Change in fair value of derivatives	4,043
Derivative liability due to conversion	$ 111,758
Expected volatility rate	111.00%
Risk-free interest rate	1.30%
Expected life	2 months 30 days
Convertible promissory note principal amount	$ 125,000
Convertible Notes Payable One [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%
Conversion rate, description	conversion rate equal to a 35% discount from the lowest trading price in the fifteen trading days prior to conversion.
Aggregate fair value	$ 107,768
Debt discount	107,768
Change in fair value of derivatives	3,312
Derivative liability due to conversion	$ 63,225
Expected volatility rate	110.00%
Risk-free interest rate	1.30%
Expected life	3 months 4 days
Convertible promissory note principal amount	$ 69,000			56,000
Convertible Notes Payable [Member]
Derivative liability	0			$ 294,637
Loss on change in fair market value of derivative liabilities	$ 13,322	$ 106,243

INDUSTRY SEGMENTS (Details)

INDUSTRY SEGMENTS (Details) - USD ($)	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Revenue	$ 946,865	$ 668,456
Total assets	(200,000)
Depreciation and amortization	9,733	3,244
Corporate [Member]
Revenue
Segment income (loss) from operations	(195,286)	(215,342)
Total assets	297,459	50,562
Capital expenditures
Depreciation and amortization
Consulting Services [Member]
Revenue	59,516	99,878
Segment income (loss) from operations	(356,585)	12,365
Total assets	1,534,332	143,370
Capital expenditures	(1,038)	(1,038)
Depreciation and amortization	5,974	5,974
Testing Services [Member]
Revenue	887,349	568,578
Segment income (loss) from operations	(115,189)	(188,339)
Total assets	4,335,123	3,684,608
Capital expenditures	(5,914)	(25,276)
Depreciation and amortization	80,526	46,863
Total Consolidated [Member]
Revenue	946,865	668,456
Segment income (loss) from operations	(667,060)	(391,316)
Total assets	6,166,914	3,878,540
Capital expenditures	(6,952)	(26,314)
Depreciation and amortization	$ 86,500	$ 52,837

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - $ / shares	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017
Number of Options
Number of options outstanding, beginning	655,000	315,000
Number of Options, Granted	75,000	380,000
Number of Options, Exercised
Number of Options, Forfeited		(40,000)
Number of Options, Expired
Number of options outstanding, ending	730,000	655,000
Weighted Average Exercise Price
Weighted average exercise price outstanding, beginning	$ 0.902	$ 0.449
Weighted Average Exercise Price, Granted	0.65	1.295
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Forfeited		1.075
Weighted Average Exercise Price, Expired
Weighted average exercise price outstanding, ending	$ 0.876	$ 0.902

STOCK OPTIONS AND WARRANTS (D47

STOCK OPTIONS AND WARRANTS (Details 1) - $ / shares	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Sep. 30, 2016
Outstanding Number of Option Shares	730,000	655,000	315,000
Outstanding Weighted Average Exercise Price	$ 0.876	$ 0.902	$ 0.449
Weighted Average Remaining Life (Years)	4 years 29 days	4 years 3 months 29 days
Exercisable Number of Option Shares	157,500	155,000
Exercisable Weighted Average Exercise Price	$ 0.478	$ 0.465
0.400 [Member]
Outstanding Number of Option Shares	150,000	150,000
Outstanding Weighted Average Exercise Price	$ 0.400	$ 0.400
Weighted Average Remaining Life (Years)	3 years 7 months 13 days	3 years 10 months 17 days
Exercisable Number of Option Shares	75,000	75,000
Exercisable Weighted Average Exercise Price	$ 0.400	$ 0.400
0.500 [Member]
Outstanding Number of Option Shares	155,000	155,000
Outstanding Weighted Average Exercise Price	$ 0.500	$ 0.500
Weighted Average Remaining Life (Years)	3 years 7 months 13 days	3 years 10 months 17 days
Exercisable Number of Option Shares	77,500	77,500
Exercisable Weighted Average Exercise Price	$ 0.500	$ 0.500
1.260 [Member]
Outstanding Number of Option Shares	270,000	270,000
Outstanding Weighted Average Exercise Price	$ 1.260	$ 1.260
Weighted Average Remaining Life (Years)	4 years 6 months	4 years 9 months
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 1.260	$ 1.260
1.386 [Member]
Outstanding Number of Option Shares	60,000	60,000
Outstanding Weighted Average Exercise Price	$ 1.386	$ 1.386
Weighted Average Remaining Life (Years)	4 years 6 months	4 years 9 months
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 1.386	$ 1.386
1.300 [Member]
Outstanding Number of Option Shares	10,000	10,000
Outstanding Weighted Average Exercise Price	$ 1.300	$ 1.300
Weighted Average Remaining Life (Years)	3 years 9 months 18 days	4 years 18 days
Exercisable Number of Option Shares	5,000	2,500
Exercisable Weighted Average Exercise Price	$ 1.300	$ 1.300
1.666 [Member]
Outstanding Number of Option Shares	10,000	10,000
Outstanding Weighted Average Exercise Price	$ 1.666	$ 1.666
Weighted Average Remaining Life (Years)	4 years 7 months 2 days	4 years 10 months 3 days
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 1.666	$ 1.666

STOCK OPTIONS AND WARRANTS (D48

STOCK OPTIONS AND WARRANTS (Details 2)	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017
Stock Options And Warrants Details 2
Expected term of options granted	4 years 11 months 23 days	5 years
Expected volatility	256.00%	2.68%
Risk-free interest rate	2.01%	1.89%
Expected dividend yield	0.00%	0.00%

STOCK OPTIONS AND WARRANTS (D49

STOCK OPTIONS AND WARRANTS (Details 3) - $ / shares	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Sep. 30, 2016
Outstanding Number of Option Shares	730,000	655,000	315,000
Outstanding Weighted Average Exercise Price	$ 0.876	$ 0.902	$ 0.449
Weighted Average Remaining Life (Years)	4 years 29 days	4 years 3 months 29 days
Exercisable Number of Option Shares	157,500	155,000
Exercisable Weighted Average Exercise Price	$ 0.478	$ 0.465
0.400 [Member]
Outstanding Number of Option Shares	150,000	150,000
Outstanding Weighted Average Exercise Price	$ 0.400	$ 0.400
Weighted Average Remaining Life (Years)	3 years 7 months 13 days	3 years 10 months 17 days
Exercisable Number of Option Shares	75,000	75,000
Exercisable Weighted Average Exercise Price	$ 0.400	$ 0.400
0.500 [Member]
Outstanding Number of Option Shares	155,000	155,000
Outstanding Weighted Average Exercise Price	$ 0.500	$ 0.500
Weighted Average Remaining Life (Years)	3 years 7 months 13 days	3 years 10 months 17 days
Exercisable Number of Option Shares	77,500	77,500
Exercisable Weighted Average Exercise Price	$ 0.500	$ 0.500
0.650 [Member]
Outstanding Number of Option Shares	75,000
Outstanding Weighted Average Exercise Price	$ 0.650
Weighted Average Remaining Life (Years)	4 years 9 months 25 days
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 0.650
1.260 [Member]
Outstanding Number of Option Shares	270,000	270,000
Outstanding Weighted Average Exercise Price	$ 1.260	$ 1.260
Weighted Average Remaining Life (Years)	4 years 6 months	4 years 9 months
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 1.260	$ 1.260
1.386 [Member]
Outstanding Number of Option Shares	60,000	60,000
Outstanding Weighted Average Exercise Price	$ 1.386	$ 1.386
Weighted Average Remaining Life (Years)	4 years 6 months	4 years 9 months
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 1.386	$ 1.386
1.300 [Member]
Outstanding Number of Option Shares	10,000	10,000
Outstanding Weighted Average Exercise Price	$ 1.300	$ 1.300
Weighted Average Remaining Life (Years)	3 years 9 months 18 days	4 years 18 days
Exercisable Number of Option Shares	5,000	2,500
Exercisable Weighted Average Exercise Price	$ 1.300	$ 1.300
1.666 [Member]
Outstanding Number of Option Shares	10,000	10,000
Outstanding Weighted Average Exercise Price	$ 1.666	$ 1.666
Weighted Average Remaining Life (Years)	4 years 7 months 2 days	4 years 10 months 3 days
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 1.666	$ 1.666

STOCK OPTIONS AND WARRANTS (D50

STOCK OPTIONS AND WARRANTS (Details 4)	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017
Stock Options And Warrants Details 4
Expected term of options granted	4 years 11 months 23 days	5 years
Expected volatility	256.00%	2.68%
Risk-free interest rate	2.01%	1.89%
Expected dividend yield	0.00%	0.00%

STOCK OPTIONS AND WARRANTS (D51

STOCK OPTIONS AND WARRANTS (Details Narrative) - USD ($)	3 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Stock Options And Warrants Details Narrative
Stock option expense	$ 72,587	$ 17,208
Unrecognized stock based compensation expense	$ 434,347

COMMETTMENTS AND CONTINGECIES52

COMMETTMENTS AND CONTINGECIES (Details)	Dec. 31, 2017USD ($)
Year ending September 30,
2,018	$ 258,915
2,019	303,811
2,020	265,392
2,021	203,742
2,022	118,410
Total	$ 1,150,270

COMMETTMENTS AND CONTINGECIES53

COMMETTMENTS AND CONTINGECIES (Details Narrative)	3 Months Ended
	Dec. 31, 2017USD ($)
Commettments And Contingecies Details Narrative
Purchase of software licence	$ 200,000
Impairment loss	$ (200,000)

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	Jan. 01, 2018USD ($)$ / shares	Sep. 06, 2017	Jan. 30, 2018USD ($)Number$ / sharesshares	Dec. 27, 2017USD ($)$ / sharesshares	Aug. 31, 2017	Dec. 31, 2017USD ($)$ / sharesshares	Dec. 31, 2016USD ($)	Sep. 30, 2017USD ($)$ / sharesshares
Convertible note payable						$ 1,068,402		$ 1,212,720
Maturity date of note		Jul. 6, 2018			Mar. 3, 2018
Common Stock, Value						$ 1,389		$ 1,073
Common stock share issued | shares						13,890,028		10,732,922
Common stock par value | $ / shares						$ 0.0001		$ 0.0001
Total compensation						$ 79,151	$ 166,924
Proceeds from convertible debt							$ 70,000
Common Stock Issuances [Member] | Consultants [Member]
Common Stock, Value						$ 23,800
Common stock share issued | shares						17,500
Subsequent Event [Member] | President [Member]
Common stock share issued | shares				450,000
Term of agreement				2 years
Total compensation				$ 24,000
Subsequent Event [Member] | C3 Labs [Member] | Acquisition [Member]
Convertible note payable	$ 500,000
Maturity date of note	Jun. 30, 2018					Mar. 31, 2018
Common stock par value | $ / shares	$ 0.75
Ownership percentage	60.00%
Notes payable						$ 100,000
Subsequent Event [Member] | C3 Labs [Member] | Acquisition [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
Subsequent Event [Member] | C3 Labs [Member] | Acquisition [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.
Subsequent Event [Member] | Chief Science Officer [Member]
Exercise price | $ / shares				$ 0.80
Term of agreement				3 years
Basic salary				$ 120,000
Monthly allowance				$ 350
Stock options granted | shares				250,000
Subsequent Event [Member] | Chief Operating Officer [Member]
Exercise price | $ / shares				$ 0.80
Term of agreement				3 years
Basic salary				$ 150,000
Monthly allowance				$ 500
Stock options granted | shares				450,000
Subsequent Event [Member] | Chief Executive Officer [Member]
Exercise price | $ / shares				$ 0.80
Term of agreement				3 years
Basic salary				$ 150,000
Monthly allowance				$ 750
Stock options granted | shares				750,000
Subsequent Event [Member] | Common Stock Issuances [Member] | President [Member]
Common Stock, Value						$ 68,000
Common stock share issued | shares						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.
Subsequent Event [Member] | Convertible Debenture Issuance [Member]
Numbers of units issued | Number			5,973
Unsecured convertible debentures, interest rate			8.00%
Principal face value of each debenture			$ 1,000
Warrants issued for each debenture | shares			250
Proceeds from convertible debt			$ 5,973,000
Maturity date description			36 Months
Conversion price | $ / shares			$ 0.60
Additional warrants issued as offering costs | shares			597,300
Additional warrants issued as a percentage of fully converted debentures			6.00%
Subsequent Event [Member] | Convertible Debenture Issuance [Member] | Warrant [Member]
Exercise price | $ / shares			$ 0.80
Exercise price | $ / shares			$ 0.60
Description for exercise of warrants			Each warrant shall entitle the holder thereof to purchase one additional common share of the Company at an exercise price of $0.80 per warrant for a period of 24 months