EVIO (EVIO) 10-K 19 Aug 19 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2018	Aug. 10, 2019	Mar. 31, 2018
Document And Entity Information
Entity Registrant Name	EVIO, INC.
Entity Central Index Key	0000715788
Document Type	10-K
Document Period End Date	Sep. 30, 2018
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?	No
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Shell Company	false
Entity Interactive Data Current	No
Entity Ex Transition Period	false
Entity File Number	000-12350
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		27,679,339
Entity Public Float			$ 16,621,047
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Current assets:
Cash	$ 81,736	$ 121,013
Accounts receivable, net of allowance of $414,475 and $74,782	234,178	229,564
Prepaid expenses	45,940	169,557
Other current asset	146,816	7,438
Note receivable, current portion	100,000	100,000
Total current assets	608,670	627,572
Capital Assets, net of accumulated depreciation of $123,854 and $19,139, respectively	411,241	49,761
Assets Not In Service	455,540
Land	212,550
Property and equipment, net of accumulated depreciation of $520,437 and $194,308, respectively	3,525,772	497,312
Security deposits	159,632	92,892
Note receivable, net of current portion	1,200,000	1,200,000
Prepaid expenses, net of current portion	63,582
Intangible assets, net of accumulated amortization, net of accumulated amortization of $318,816 and $189,475	1,680,569	592,260
Goodwill	6,037,404	2,958,137
Total assets	14,354,960	6,017,934
Current liabilities
Accounts payable and accrued liabilities	1,546,617	773,053
Client deposits	363,211	119,281
Deferred revenue		40,800
Interest payable	416,459	133,697
Capital lease obligation, current	677,030	37,990
Derivative liability	1,181,278	294,637
Convertible notes payable, net of discounts of $753,557 and $208,680, respectively	1,678,265	1,212,720
Loans payable, current, net of discounts of $119,000 and $127,662, respectively	643,927	1,503,545
Loans payable, related party, current		312,855
Total current liabilities	6,506,787	4,428,578
Convertible debentures payable, net of discounts of $4,043,836 and $0, respectively	1,153,164
Capital lease obligation, net of current portion	148,433	52,777
Loans payable, net of current portion	1,193,781	59,832
Convertible loans payable, related party, net of current portion, net of discounts of $23,737 and $0, respectively	61,263
Loans payable, related party, net of current portion, net of discounts of $51,971 and $42,044, respectively	1,348,793	1,251,306
Total liabilities	10,412,221	5,792,493
Stockholders equity
Common Stock, Par Value $0.0001, 1,000,000,000 authorized; 23,255,411 and 10,732,922 issued and outstanding at September 30, 2018 and 2017, respectively	2,326	1,073
Additional Paid In Capital	21,495,621	7,657,982
Other Comprehensive Income	(263,985)
Accumulated Deficit	(19,226,462)	(7,592,371)
Total stockholders equity	2,008,105	67,317
Non-controlling interest	1,934,634	158,124
Total equity (deficit)	3,942,739	225,441
Total liabilities and stockholders' equity	14,354,960	6,017,934
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	$ 55	$ 83

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Current assets:
Accounts receivable, net of allowance	$ 414,475	$ 74,782
Capital Assets, net of accumulated depreciation	123,854	19,139
Property and equipment, net of accumulated depreciation	520,437	194,308
Intangible assets, net of accumulated amortization	318,816	189,475
Current liabilities
Convertible notes payable, net of discounts	753,557	208,680
Loans payable, current, net of discounts	119,000	127,662
Liabilities Noncurrent
Loans payable, related party	51,971	42,044
Convertible loans payable, related party	23,737	0
Convertible debentures payable, net of discounts	$ 4,043,836	$ 0
Stockholders' 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	23,255,411	10,732,922
Common stock, shares outstanding	23,255,411	10,732,922
Series B Preferred Stock
Stockholders' equity
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued	5,000,000	5,000,000
Preferred stock, shares outstanding	5,000,000	5,000,000
Series C Preferred Stock
Stockholders' equity
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	500,000	500,000
Preferred stock, shares issued	500,000	500,000
Preferred stock, shares outstanding	500,000	500,000
Series D Preferred Stock [Member]
Stockholders' equity
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	552,500	832,500
Preferred stock, shares outstanding	552,500	832,500

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Revenues
Testing services	$ 3,188,693	$ 2,696,227
Consulting services	176,832	324,803
Total revenues	3,365,525	3,021,030
Cost of revenues
Testing services	3,125,171	2,282,164
Consulting services	190,125	70,505
Depreciation and amortization	521,992	103,854
Total cost of revenues	3,837,288	2,456,523
Gross margin	(471,763)	564,507
Operating expenses
Selling, general and administrative	7,501,788	2,454,210
Depreciation and amortization	202,873	181,139
Total operating expenses	7,704,661	2,635,349
Loss from operations	(8,176,424)	(2,070,842)
Other income (expense)
Interest expense, net of interest income	(4,870,103)	(1,011,150)
Other income	7,246
Loss on settlement of debt and account payable	(56,093)	(22,170)
Impairment loss	(1,396,319)	(200,000)
Gain (loss) on change in fair market value of derivative liabilities	2,555,350	(285,887)
Total other income (expense)	(3,759,919)	(1,519,207)
Net Loss	(11,936,343)	(3,590,049)
Gain (loss) attributable to non-controlling interest	(302,252)	(29,855)
Net loss attributable to Evio, Inc.	$ (11,634,091)	$ (3,560,194)
Basic and diluted loss per common share	$ (0.72)	$ (0.37)
Weighted average common shares outstanding	16,548,473	9,628,206

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Consolidated Statements Of Comprehensive Income
Net loss	$ (11,634,091)	$ (3,560,194)
Other comprehensive income
Foreign currency translation adjustment	(263,985)
Total other comprehensive income	(263,985)
Comprehensive loss	$ (11,898,076)	$ (3,560,194)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities
Net loss	$ (11,936,343)	$ (3,590,049)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation	2,810,836	668,163
Loss on settlement of debt	52,343	15,964
Loss on settlement of account payable		6,206
Note payable entered into for services		51,650
Common stock issued for settlement		7,651
Depreciation and amortization expense	724,865	284,993
Amortization of debt discount	4,359,074	856,907
Loss on derivative liability	(2,555,350)	285,887
Reduction of security deposit for rent expense		2,095
Allowance for doubtful accounts	309,116	74,783
Impairment of Goodwill and Intangible Assets	1,367,813	200,000
Changes in operating assets and liabilities:
Accounts receivable	(252,771)	(207,321)
Prepaid expenses	64,871	29,743
Other current asset	(245,885)	33,162
Security deposit	112,892	(87,811)
Accounts payable and accrued liabilities	387,204	505,256
Interest payable	399,710	137,475
Deferred revenue	(40,800)	40,800
Customer deposits	64,780	96,781
Net cash used in operating activities	(4,377,645)	(587,665)
Cash flows from investing activities
Note receivable		(300,000)
Net cash acquired in acquisitions of subsidiaries	(2,825,889)	(505,016)
Purchase of equipment	(1,395,450)	(253,046)
Net cash used in investing activities	(4,221,339)	(1,058,062)
Cash flows from financing activities
Repayments of capital leases	(199,568)	(14,353)
Proceeds from issuance of convertible debenture	6,136,120
Proceeds from exercise of common stock warrants	2,000
Proceeds from issuance of common stock	2,041,501	112,000
Proceeds from the issuance of series D preferred stock		114,500
Proceeds from convertible notes, net of original issue discounts and fees	2,163,750	1,640,000
Proceeds from loans payable		100,000
Payment on loan payable	(1,114,331)	(50,800)
Proceeds from related party advances		80,100
Payments on notes payable - related party	(449,800)	(272,193)
Net cash provided by financing activities	8,734,738	1,709,254
Effect of foreign currency translation adjustment	(175,031)
Net cash increase for period	(39,277)	63,527
Cash balance, beginning of period	121,013	57,486
Cash balance, end of period	81,736	121,013
Supplemental disclosure of cash flow information:
Cash paid for interest	230,424	16,193
Cash paid for income tax
Supplemental disclosure of non-cash investing and financing activities
Conversion of convertible note and accrued interest into common stock	4,256,291	796,025
Reclassification of derivative liability to additional paid in capital	2,342,112	1,597,086
Settlement of account payable for common stock	18,750	10,000
Common stock issued for settlement of note payable	162,000	46,666
Common stock issued for settlement of related party note payable	62,500
Conversion of Series D Preferred stock to common stock	70
Debt discount recorded on convertible notes and debentures payable upon initial measurement of derivative liability	6,318,324	830,590
Debt discounts recorded for original issue discounts on convertible debentures	599,052
Vehicles financed through notes payable		75,165
Equipment financed through capital leases	466,195	105,120
Conversion of Series A Preferred stock to common stock		184
Acquisition of C3 Labs through issuance of note payable and convertible note payable	600,000
Note receivable acquired in exchange for note payable		1,000,000
Acquisition of Green Style Consulting assets through issuance of preferred shares, cash and note payable		283,225
Acquisition of GreenHaus through issuance of preferred shares and note payable		744,723
Note payable entered into for acquisition of Viridis Analytics MA		$ 500,000

CONSOLIDATED STATEMENT OF CHANG

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Series A Preferred Stock	Series B Preferred Stock	Series C Preferred Stock	Series D Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital	Noncontrolling Interest	Accumulated Deficit	Total
Beginning Balance, Shares at Sep. 30, 2016	1,840,000	5,000,000	500,000	48,000	8,500,643
Beginning Balance, Amount at Sep. 30, 2016	$ 184	$ 500	$ 50	$ 5	$ 850	$ 3,435,608	$ 187,979	$ (4,032,177)	$ (407,001)
Conversion of series A preferred stock to common stock, Shares	(1,840,000)				438,753
Conversion of series A preferred stock to common stock, Amount	$ (184)				$ 44	140
Series D preferred stock issued for acquisition, Shares				670,000
Series D preferred stock issued for acquisition, Amount				$ 67		669,933			670,000
Series D preferred stock issued for cash, Shares				114,500
Series D preferred stock issued for cash, Amount				$ 11		114,489			114,500
Common stock issued for cash, Shares					112,000
Common stock issued for cash, Amount					$ 11	111,989			112,000
Common stock issued under employee equity incentive plan, Shares					93,691
Common stock issued under employee equity incentive plan, Amount					$ 10	211,061			211,071
Common stock issued for the conversion of notes payable, Shares					1,142,892
Common stock issued for the conversion of notes payable, Amount					$ 114	764,936			765,050
Common stock issued for the conversion of interest payable, Shares					53,304
Common stock issued for the conversion of interest payable, Amount					$ 5	30,970			30,975
Common stock issued for services, Shares					333,949
Common stock issued for services, Amount					$ 33	537,482			537,515
Common stock options issued under employee equity incentive plan						118,577			118,577
Common stock issued for settlement of account payable, Shares					10,000
Common stock issued for settlement of account payable, Amount					$ 1	11,399			11,400
Common shares issued for settlement of note payable, Shares					40,935
Common shares issued for settlement of note payable, Amount					$ 4	46,662			46,666
Common shares issued for settlement, Shares					5,000
Common shares issued for settlement, Amount					$ 1	7,650			7,651
Common stock issued for rounded shares from reverse stock split, Shares					1,755
Reclassification of derivative liability to additional paid in capital						1,597,086			1,597,086
Net loss							(29,855)	(3,560,194)	(3,590,049)
Ending Balance, Shares at Sep. 30, 2017		5,000,000	500,000	832,500	10,732,922
Ending Balance, Amount at Sep. 30, 2017		$ 500	$ 50	$ 83	$ 1,073	7,657,982	158,124	(7,592,371)	225,441
Common stock issued for cash, Shares					2,561,392
Common stock issued for cash, Amount					$ 256	2,041,246			2,041,502
Common stock issued under employee equity incentive plan, Shares					478,500
Common stock issued under employee equity incentive plan, Amount					$ 48	2,532,000			2,532,048
Common stock issued for the conversion of notes payable, Shares					4,790,693
Common stock issued for the conversion of notes payable, Amount					$ 480	2,755,019			2,755,499
Common stock issued for the conversion of interest payable, Shares					210,553
Common stock issued for the conversion of interest payable, Amount					$ 21	114,771			114,792
Common stock issued for services, Shares					301,250
Common stock issued for services, Amount					$ 30	278,758			278,788
Common stock issued for settlement of account payable, Shares					37,500
Common stock issued for settlement of account payable, Amount					$ 4	18,746			18,750
Reclassification of derivative liability to additional paid in capital						2,342,112			2,342,112
Common stock issued for warrant exercise, Shares					13,333
Common stock issued for warrant exercise, Amount					$ 1	1,999			2,000
Common stock issued for the conversion of debentures, Shares					2,309,997
Common stock issued for the conversion of debentures, Amount					$ 231	1,385,769			1,386,000
Common stock issued for the conversion of notes payable, related party, Shares					125,000
Common stock issued for the conversion of notes payable, related party, Amount					$ 13	62,488			62,501
Series D preferred stock converted to common stock, Shares				(280,000)	700,000
Series D preferred stock converted to common stock, Amount				$ (28)	$ 70	(42)
Common shares issued for note settlement, Shares					324,000
Common shares issued for note settlement, Amount					$ 32	161,968			162,000
Common stock issued Debt Issue Costs, Shares					670,271
Common stock issued Debt Issue Costs, Amount					$ 67	1,414,840			1,414,907
Beneficial Conversion Feature of Notes Payable						727,965			727,965
Net loss							1,776,510	(11,634,091)	(11,936,343)
Ending Balance, Shares at Sep. 30, 2018		5,000,000	500,000	552,500	23,255,411
Ending Balance, Amount at Sep. 30, 2018		$ 500	$ 50	$ 55	$ 2,326	$ 21,495,621	$ 1,934,634	$ (19,226,462)	$ 3,942,739

ORGANIZATION AND NATURE OF ACTI

ORGANIZATION AND NATURE OF ACTIVITIES	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 1 - ORGANIZATION AND NATURE OF ACTIVITIES	EVIO, Inc., a Colorado corporation and its subsidiaries provide analytical testing and advisory services to the emerging legalized cannabis industry. EVIO, Inc. was originally incorporated in the State of New York, December 12, 1977 under the name 3171 Holding Corporation. On February 22, 1979, the name was changed to Electronomic Industries Corp. and on February 23, 1983 the name was changed to Quantech Electronics Corp. The Company was reincorporated in the State of Colorado on December 15, 2003. On August 29, 2014, the Company completed a reverse merger with Signal Bay Research, Inc., a Nevada Corporation, and assumed its operations. In September 2014, the Company changed its name from Quantech Electronics Corp. to Signal Bay, Inc. then to EVIO, INC. in August 2017. The Company has selected September 30 as its fiscal year end. The Company is domiciled in the State of Colorado, and its corporate headquarters are located in Henderson, Nevada. As a part of and prior to the consummation of the reverse merger, William Waldrop and Lori Glauser, principals of Signal Bay Research, Inc., purchased 80% of the issued and outstanding common stock from WB Partners. The merger between the Company and Signal Bay Research was finalized and closed contemporaneously with the share purchase. As part of this share purchase, Mr. Waldrop and Ms. Glauser became the officers and directors of the Company. Immediately after the reverse, WB Partners owned less than 5% of the common stock. The company filed a Form 10-12G on November 25, 2014 and was determined to be a shell company by the SEC as per the Form 10-12G/A which went effective on January 24, 2015. On January 29, 2015, the company filed an 8-K stating it entered into a material agreement and was no longer a shell company. After the reverse merger, Signal Bay Research, Inc. continues to operate as a wholly owned subsidiary providing compliance, research and advisory services for Signal Bay, Inc. Signal Bay Services was formed on January 25, 2015, as the management services division of EVIO. On September 17, 2015, EVIO entered into a share exchange agreement with CR Labs, Inc., an Oregon Corporation, pursuant to which the Company acquired 80% of the outstanding common stock of CR Labs, Inc. EVIO Inc. was formed on April 4, 2016 to become the holding company for all laboratory operations. EVIO Labs Eugene was formed on May 23, 2016, as a wholly owned subsidiary of EVIO Inc. Subsequently on May 24, 2016, EVIO Labs Eugene acquired all of the assets of Oregon Analytical Services, LLC, inclusive of client lists, equipment, trade names and personnel. On June 1, 2016, EVIO Inc. entered into a share purchase agreement to purchase 80% of the outstanding common stock of Smith Scientific Industries, Inc. d/b/a Kenevir Research in Medford, OR. On October 19, 2016, the Company entered into a Membership Interest Purchase Agreement to purchase 100% of the ownership of GreenHaus Analytical Labs, LLC. On October 26, 2016, the Company entered into an Asset Purchase Agreement with Green Style Consulting, LLC which was closed on November 1, 2016. The Company entered into an Membership Interest Purchase Agreement with Viridis Analytics MA, LLC which was closed on August 1, 2017. On December 29, 2017, the Company entered into a Membership Purchase Agreement to purchase 60% of the outstanding shares of C3 Labs, LLC which closed On January 1, 2018. On April 29, 2018, the Company entered into an Asset Purchase Agreement with Leaf Detective, LLC which was closed on the same date. On May 2, 2018, the Company entered into a Stock Purchase Agreement with Keystone, Labs, Inc. to purchase 50% of the outstanding shares of Keystone Labs which was closed on the same date. On June 27, 2018, Greenhaus Analytical Labs LLC, a wholly-owned subsidiary of EVIO, Inc. entered into a Purchase and Sale Agreement with Michael G. Myers for the property located at 14775 SW 74 th On June 27, 2018, Greenhaus Analytical Labs, LLC, a wholly-owned subsidiary of EVIO, Inc., entered into an Asset Purchase Agreement with MRX Labs LLC which closed on July 5, 2018.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Basis of Presentation A summary of significant accounting policies of EVIO, INC. (the “Company”) is presented to assist in understanding the Company’s financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity. Principles of Consolidation The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly and partially owned subsidiaries, all of which have a fiscal year end of September 30. All intercompany accounts, balances and transactions have been eliminated in the consolidation. The Company consolidates its subsidiaries in accordance with ASC 810, and specifically ASC 810-10-15-8 which states, the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, or over 50% of the outstanding voting shares of another entity is a condition pointing toward consolidation." Cash and Cash Equivalents All cash is maintained with major financial institutions. Deposits may exceed the amount of insurance provided on such deposits. For the purposes of the cash flows, the Company considers all short-term debt securities purchased with original maturity of three months or less to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2018 or 2017. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are recorded at their original invoice amounts. We regularly review collectability and establish an allowance for uncollectible amounts as necessary based on our experience with historical collectability. Management recognized an allowance for uncollectible amounts, of $414,475 and $74,782 for 2018 and 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 September 30, 2018 and determined the full balance is collectible and no reserve for write off was recorded. As of September 30, 2018, there was $1,300,000 of principal, or which $100,000 was current and $1,200,000 was long term, and $120,849 of interest due. Goodwill and Other Intangible Assets Goodwill and indefinite-lived intangible assets are not amortized but are evaluated for impairment annually or more often if indicators of a potential impairment are present. Our annual impairment tests are conducted at the beginning of the fourth quarter. We use a two-step process to quantitatively evaluate goodwill for impairment. In the first step, we compare the fair value of each reporting unit with the carrying amount of the reporting unit, including goodwill. If the estimated fair value of the reporting unit is less than the carrying amount of the reporting unit, we complete a second step to determine the amount of the goodwill impairment that we should record. In the second step, we determine an implied fair value of the reporting unit's goodwill by allocating the reporting unit's fair value to all of its assets and liabilities other than goodwill (including any unrecognized intangible assets). We compare the resulting implied fair value of the goodwill to the carrying amount and record an impairment charge for the difference. We test individual indefinite-lived intangible assets by comparing the estimated fair value with the book values of each asset. The Company recognizes an acquired intangible apart from goodwill whenever the intangible arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized on a straight-line basis over their estimated useful lives unless the estimated useful life is determined to be indefinite. The Company’s intangible assets consist of client lists (amortized over five years), assembled workforce (amortized over five years), websites and domain names (amortized over 15 years) and testing licenses (amortized over 5 years). The Company performed its annual fair value assessment at September 30, 2018, on its subsidiaries with material goodwill and intangible asset amounts on their respective balance sheets and determined that the carrying value of its goodwill exceeded its estimated fair value. As such, the Company recorded an impairment charge to its goodwill of $1,396,319. During the year ended September 30, 2017, the Company did not record any impairment charges related to the carrying amounts of its goodwill or intangible assets. Business Combinations. • Contingent consideration is recorded at fair value as an element of purchase price with subsequent adjustments recognized in operations. • Subsequent decreases in valuation allowances on acquired deferred tax assets are recognized in operations after the measurement period. • Upon gaining control of an entity in which an equity method or cost basis investment was held, the carrying value of that investment is adjusted to fair value with the related gain or loss recorded in earnings. Reclassification Certain amounts in the 2017 financial statements have been reclassified to conform to the 2018 financial presentation. These reclassifications have no impact on net loss. Use of Estimates The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions may have a material impact on the financial condition and results of operations of the Company during the period in which such changes occurred. Actual results could differ from those estimates. The Company’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented. Revenue Recognition In 2018 the Company recognizes revenue under ASC 606, Revenue from Contracts with Customers. The core principle of the new revenue standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The following five steps are applied to achieve that core principle: • Step 1: Identify the contract with the customer • Step 2: Identify the performance obligations in the contract • Step 3: Determine the transaction price • Step 4: Allocate the transaction price to the performance obligations in the contract • Step 5: Recognize revenue when the company satisfies a performance obligation In 2017 the Company's policy was that revenues and gains will be recognized in accordance with ASC Topic 605-10-2, "Revenue Recognition." Under ASC Topic 605-10-25, revenue earning activities are recognized upon the sale and delivery of its products and services. The Company generates revenue from consulting services, licensing agreements and testing of cannabis and cannabis products for both medicinal and recreational consumption. The Company accounts for a contract after it has been approved by all parties to the arrangement, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. The Company evaluates the services promised in each contract at inception to determine whether the contract should be accounted for as having one or more performance obligations. The Company’s services included in its contracts are distinct from one another. The Company determines the transaction price for each contract based on the consideration it expects to receive for the distinct services being provided under the contract. The Company recognizes revenue as performance obligations are satisfied and the customer obtains control of the goods or services provided. In determining when performance obligations are satisfied, the Company considers factors such as contract terms, payment terms and whether there is an alternative future use of the product or service. The Company recognizes revenue from testing services upon delivery of its testing results to the client. Customer orders for testing services are generally completed within two weeks of receiving the order. Consulting engagements may vary in length and scope, but will generally include the review and/or preparation of regulatory filings, business plans and financial models to customers within the same industry. Revenue from consulting services is recognized upon completion of deliverables as outlined in the consulting agreement. The Company recognizes revenue from right of use license agreements upon transfer of control of the functional intellectual property. In certain licensing agreements, the Company may receive royalty revenues based upon performance metrics which are recognized as earned over time. The Company generated revenues of $3,365,525 and $3,021,030 during the years ended September 30, 2018 and 2017, respectively and had deferred revenues of $363,211 and $160,081 as of September 30, 2018 and 2017, respectively. Cost of Revenue Recognition The Company recognizes all costs incurred that are directly related to revenue generating activities as a cost of revenue. These costs include salaries and payroll taxes associated with lab employees, rent and utilities on lab facilities, repairs and maintenance to facilities and equipment, depreciation of lab equipment and outsourced professional services utilized for consulting engagements. Cost of revenues totaled $3,837,288 and $2,456,523 during the years ended September 30, 2018 and 2017, respectively. Stock Based Compensation In accordance with ASC No. 718, Compensation – Stock Compensation The Company utilizes the Black-Scholes option pricing model, which was developed for use in estimating the fair value of options. Option-pricing models require the input of highly complex and subjective variables including the expected life of options granted and the expected volatility of the Company’s stock price over a period equal to or greater than the expected life of the options. Equity instruments issued to non-employees are recorded on the basis of the fair value of the instruments, as required by ASC 718. ASC No. 505, Equity Based Payments to Non-Employees Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740-10, “Accounting for Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year; and, (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if, based on the weight of available positive and negative evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. ASC 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition of a tax position taken or expected to be taken on a tax return. Under ASC 740-10, a tax benefit from an uncertain tax position taken or expected to be taken may be recognized only if it is “more likely than not” that the position is sustainable upon examination, based on its technical merits. The tax benefit of a qualifying position under ASC 740-10 would equal the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all the relevant information. A liability (including interest and penalties, if applicable) is established to the extent a current benefit has been recognized on a tax return for matters that are considered contingent upon the outcome of an uncertain tax position. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable. Capital Leases The Company accounts for capital leases in accordance with ACS 840-30. During the year ended September 30, 2018, the Company entered into three separate long-term leases for equipment that contain a $1 buyout 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 to Capital Assets and Assets Not-In-Service. 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 Capital Assets. As of September 30, 2018, there was a total of $916,472 of future payments due through October 2023 of which $34,246 are financing charges leaving a total principal balance of $882,226. Of this amount, $246,855 is current and $669,618 is long term as of September 30, 2018. Future annual payments required under the capital leases through termination are as follows: Year ended September 30, Principal Interest Total 2019 227,184 19,671 246,855 2020 216,071 12,231 228,302 2021 218,212 2,343 220,556 2022 91,108 - 91,108 2023 91,108 - 91,108 2024 38,544 - 38,544 Total $ 882,226 $ 34,246 $ 916,472 Concentration of Credit Risk Instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits, notes receivable and accounts receivable. As of September 30, 2018, the Company did not hold cash at any financial institution in excess of the amount insured by the Federal Deposit Insurance Corporation (“FDIC”) of up to $250,000. As of September 30, 2018 and 2017, the Company had a note receivable totaling $1,300,000 due from a single entity. As of September 30, 2018, the Company had total accounts receivable, net of allowances, of $234,178. Three separate clients comprised a total of 38% of this balance as follows: Balance Percent of Total Customer 1 $ 180,000 28 % Customer 2 32,750 5 % Customer 3 30,000 5 % All others 405,903 62 % Total 648,653 100 % Allowance for doubtful accounts (414,475 ) Net accounts receivable $ 234,178 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 Building 39 years Laboratory and Computer Equipment 5 years Furniture and Fixtures 7 years Software 3 years Domains 15 years Impairment of Long-Lived Assets The Company evaluates, on a periodic basis, long-lived assets to be held and used for impairment in accordance with the reporting requirements of ASC 360-10. The evaluation is based on certain impairment indicators, such as the nature of the assets, the future economic benefit of the assets, any historical or future profitability measurements, as well as other external market conditions or factors that may be present. If these impairment indicators are present or other factors exist that indicate that the carrying amount of the asset may not be recoverable, then an estimate of the undiscounted value of expected future operating cash flows is used to determine whether the asset is recoverable and the amount of any impairment is measured as the difference between the carrying amount of the asset and its estimated fair value. The fair value is estimated using valuation techniques such as market prices for similar assets or discounted future operating cash flows. The Company performed its annual fair value assessment at September 30, 2018, on its subsidiaries with material long-lived asset amounts on their respective balance sheets and determined that no impairment exists. During the year ended September 30, 2017, the Company recorded an impairment charge of $200,000 related to the carrying amount of its long-lived assets. See Note 6 – Property, Plant and Equipment. Financial Instruments The Company has adopted the guidance under ASC Topic 820 for financial instruments measured on a fair value on a recurring basis. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC Topic 820 establishes a fair value hierarchy, giving the highest priority to quoted prices in active markets and the lowest priority to unobservable data and requires disclosures for assets and liabilities measured at fair value based on their level in the hierarchy. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: • 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 cash, accounts payable, and accrued liabilities. The carrying values of these financial instruments approximate their fair value due to their short maturities. The carrying amount of the Company’s debt approximates fair value because the interest rates on these instruments approximate the interest rate on debt with similar terms available to the Company. The Company analyzes all financial instruments with features of both liabilities and equity under ASC 480, “Distinguishing Liabilities from Equity” and ASC 815, “Derivatives and Hedging”. Derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to fair value of derivatives. The effects of interactions between embedded derivatives are calculated and accounted for in arriving at the overall fair value of the financial instruments. In addition, the fair value of free-standing derivative instruments such as warrant and option derivatives are valued using the Monte Carlo simulation model. The Company’s derivative liabilities were adjusted to fair market value at the end of each reporting period, using Level 3 inputs. 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, 2018: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 1,181,278 $ 1,181,278 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 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. Basic Earnings (Loss) Per Share The Company computes net income (loss) per share in accordance with Accounting Standards Codification (“ASC”) 260, " Earnings per Share Recently Issued Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued new guidance (ASU 2016-02) that affects the accounting and disclosure requirements for leases. The FASB requires the recognition of all leases that are longer than one year onto the balance sheet, which will result in the recognition of a right of use asset and a corresponding lease liability. The right of use asset and lease liability will be measured initially using the present value of remaining rental payments. In July 2018, the FASB issued additional guidance on leases which allows and entity to recognize a cumulative-effect adjustment to the opening balance of retained earnings upon adoption. The guidance is effective for annual and interim periods beginning after December 15, 2015. In March 2019, the FASB issued ASU 2019-01, Codification Improvements, which clarifies certain aspects of the new lease standard. The Company plans on adopting the lease standard in the second quarter of fiscal 2019 with a cumulative-effect adjustment to opening retained earnings in the period of adoption. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting ” 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 does not believe it will an impact on the Company’s revenue recognition practices and will adopt the standard on October 1, 2018. In January 2017, the FASB issued ASU 2017-04, “ Intangibles—Goodwill and Other (Topic 350), Simplifying the Test for Goodwill Impairment”. In January 2017, the FASB issued ASU 2017-01, “ Business Combinations (Topic 805): Clarifying the Definition of a Business, Management believes recently issued accounting pronouncements will have no impact on the financial statements of the Company. In June 2018, the FASB issued ASU 2018-07, Compensation - Stock Compensation (Topic 718) Compensation - Stock Compensation Revenue from Contracts with Customers In August 2018, the SEC issued Final Rule Release No. 33-10532, Disclosure Update and Simplification. Under the final rule Company’s must now analyze changes in stockholders’ equity in the form of a reconciliation, for the current and comparative year-to-date, with subtotals for each interim period. 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.

ACQUISITIONS

ACQUISITIONS	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 3 - ACQUISITIONS	Completed During the Year Ended September 30, 2017 GreenHaus Analytical Labs, LLC (or “GHA”) On October 19, 2016, the Company entered into a Membership Interest Purchase Agreement to purchase 100% of the ownership of GreenHaus Analytical Labs, LLC. for 460,000 shares of Series “D” preferred stock and a $340,000 promissory note. The Company applied the acquisition method to the business combination and valued each of the assets acquired (cash, accounts receivable, prepaid expenses, security deposits, customer contracts/relationships, certain testing licenses and property, plant and equipment) and liabilities assumed (accounts payable, related party payables and notes payable) at fair value as of the acquisition date. The allocation of the purchase price was based on an independent valuation of the fair value of the assets and liabilities assumed. Under the purchase agreement, the Company issued 460,000 shares of Series “D” preferred stock, valued at $460,000 and a $340,000 promissory note with a discounted value of $284,723 for total consideration of $744,723. Portions of the note payable may be converted to common stock of the Company at certain dates as follows: 25% on April 16, 2018; 25% on October 16, 2019 and 25% on October 15, 2020. Each conversion may occur at the option of the holder at a price equal to a 20% discount from the lowest trading price in the prior five trading days. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED CASH $ 13,070 ACCOUNTS RECEIVABLE 21,767 PREPAID EXPENSES 300 SECURITY DEPOSITS 700 PROPERTY PLANT AND EQUIPMENT 81,311 LICENSE 256,000 CUSTOMER CONTRACTS/RELATIONSHIPS 11,500 GOODWILL 653,453 TOTAL ASSETS ACQUIRED $ 1,038,101 LIABILITIES ASSUMED ACCOUNTS PAYABLE $ (73,866 ) RELATED PARTY PAYABLES (194,512 ) NOTES PAYABLE (25,000 ) TOTAL LIABILITIES ASSUMED (293,378 ) NET ASSETS ACQUIRED FROM GHA ACQUISITION $ 744,723 The license and customer contracts/relationships acquired will be amortized over their expected useful lives of five years. Green Style Consulting, LLC On October 26, 2016, the Company entered in to an Asset Purchase Agreement with Green Style Consulting, LLC. Effective, November 1, 2016, the company owned all assets of Green Style Consulting, LLC d/b/a Green Style Analytics, including 1,300 client names, analytical testing equipment, brands/websites, and the vanity toll-free number 844-420-TEST for 210,000 shares of Series “D” preferred stock, $20,000 cash down payment and a $50,000 promissory note. The Asset Purchase Agreement also requires a portion of net profit be paid to the seller through November 2019. The Company applied the acquisition method to the business combination and valued each of the assets acquired (customer lists and property, plant and equipment) at fair value as of the acquisition date. The allocation of the purchase price was based on an independent valuation of fair value of the assets and liabilities assumed based. Under the purchase agreement, the Company issued 210,000 shares of Series “D” preferred stock, valued at $210,000, a cash payment of $20,000, a $50,000 promissory note which carried a premium of $7,415 and a share of future monthly profit valued at $15,810 for total consideration of $303,225. The note payable may be converted to common stock of the Company at certain dates as follows: 50% on November1, 2017 and 50% on November 1, 2018. Each conversion may occur at the option of the holder at a price equal to a 20% discount from the lowest trading price in the prior five trading days. Additionally, the Company has agreed to pay the sellers 20% of EVIO California, Inc.’s net profits effective November 1, 2016 for a period of three years ending October 31, 2019. There were no monthly net profits from the date of acquisition to September 30, 2017. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED PROPERTY PLANT AND EQUIPMENT $ 19,300 CUSTOMER CONTRACTS/RELATIONSHIPS 14,800 GOODWILL 269,125 TOTAL ASSETS ACQUIRED $ 303,225 LIABILITIES ASSUMED - NET ASSETS ACQUIRED FROM GREEN STYLE ACQUISITION $ 303,225 The customer contracts/relationships acquired will be amortized over the expected useful life of five years. Viridis Analytics MA, LLC (or “Viridis”) On July 31, 2017, the Company entered into a Membership Interest Purchase Agreement to purchase 100% of the ownership of Viridis Analytics MA, LLC for $500,000 cash and a $500,000 promissory note. The Company applied the acquisition method to the business combination and valued each of the assets acquired (cash, accounts receivable, other current assets, a website, customer contracts/relationships, a lab lease with favorable market terms and property, plant and equipment) at fair value as of the acquisition date. The allocation of the purchase price was based on an independent valuation of fair value of the assets acquired. Under the purchase agreement, the Company paid $500,000 of cash and a $500,000 promissory note with a discounted value of $364,382 for total consideration of $864,382. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED CASH $ 1,914 ACCOUNTS RECEIVABLE 65,776 OTHER CURRENT ASSET 600 PROPERTY PLANT AND EQUIPMENT 152,126 WEBSITE 7,215 CUSTOMER CONTRACTS/RELATIONSHIPS 13,500 FAVORABLE LEASE 3,100 GOODWILL 620,151 TOTAL ASSETS ACQUIRED $ 864,382 LIABILITIES ASSUMED $ - NET ASSETS ACQUIRED FROM VIRIDIS ACQUISITION $ 864,382 The customer contracts/relationships acquired will be amortized over their expected useful lives of five years while the favorable lease will be amortized through the remaining contractual term of six months. Completed During the Year Ended September 30, 2018 C3 Labs, LLC 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 which bears no interest. 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. The Company applied the acquisition method to the business combination and valued each of the assets acquired (cash, accounts receivable, security deposits, customer lists, certain testing licenses, equipment and non-compete agreements) and liabilities assumed (accounts payable and deferred rent payable) at fair value as of the acquisition date. The cash, accounts receivable, security deposits, accounts payable and deferred rent payable were deemed to be recorded at fair value as of the acquisition date. The Company determined the fair value of the equipment to be historical net book value. The preliminary allocation of the purchase price was based on estimates of the fair value of the assets and liabilities assumed based on provisional amounts. The allocation of the excess purchase price is not final and the amounts allocated to intangible assets are subject to change pending the completion of final valuations of certain assets and liabilities. Under the purchase agreement, the Company issued a $100,000 promissory note and a $500,000 convertible promissory note for total consideration of $600,000 in exchange for a 60% interest. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED Cash $ 20,468 Accounts receivable 5,110 Other current assets 3,461 Security deposits 20,000 Equipment 244,875 License 247,000 Customer list 112,000 Non-compete agreement 88,000 Goodwill 291,697 TOTAL ASSETS ACQUIRED $ 1,032,611 LIABILITIES ASSUMED Accounts payable 4,314 Deferred rent 28,297 TOTAL LIABILITIES ASSUMED 32,611 Non-controlling interest (400,000 ) NET ASSETS ACQUIRED $ 600,000 The license and customer list will be amortized over 7 years and non-compete agreement over 5 years From the date of acquisition on January 1, 2018 to September 30, 2018 C3 Labs generated total revenues of $218,160. Keystone Labs On May 2, 2018, EVIO Canada, Inc, (“EVIO Canada”), a wholly-owned subsidiary of the Company consummated certain agreements to acquire a 50% interest of Keystone Labs, Inc. (“Keystone”) for $2,495,000 Canadian Dollars in cash. The Company applied the acquisition method to the business combination and valued each of the assets acquired (cash, accounts receivable, prepaid expenses and other current assets, websites, customer lists, certain testing licenses, equipment, non-compete agreements and other intellectual property) and liabilities assumed (accounts payable, capital lease obligations, deferred revenue and related party payables) at fair value as of the acquisition date. The cash, accounts receivable, prepaid expenses and other current assets, accounts payable, related party payables and deferred revenues were deemed to be recorded at fair value as of the acquisition date. The Company determined the fair value of the equipment to be historical net book value. The preliminary allocation of the purchase price was based on estimates of the fair value of the assets and liabilities assumed based on provisional amounts. The allocation of the excess purchase price is not final and the amounts allocated to intangible assets are subject to change pending the completion of final valuations of certain assets and liabilities. Under the purchase agreement, the Company paid a total of $2,495,000 Canadian Dollars which equated to $1,962,095 US Dollars in exchange for a 50% interest. The following table shows the estimated fair values of the assets acquired and liabilities assumed at the date of acquisition: ASSETS ACQUIRED Cash $ 371,278 Accounts receivable 65,815 Prepaid expenses and other current assets 38,415 Equipment 40,774 Intellectual property 334,719 Websites and domain names 18,299 Customer list 521,539 Non-compete agreement 97,302 Goodwill 2,716,027 TOTAL ASSETS ACQUIRED $ 4,204,167 LIABILITIES ASSUMED Accounts payable 108,207 Capital lease obligation 12,826 Related party payables 153,755 Deferred revenue 5,189 TOTAL LIABILITIES ASSUMED 279,977 Non-controlling interest (1,962,095 ) NET ASSETS ACQUIRED $ 1,962,095 MRX Labs On July 5, 2018, the Company acquired the assets of MRX Labs for $2,705,000. $750,000. The note carries interest at 8% annually and is due on January 5, 2019. The acquisition included purchase of the property in Tigard, OR valued at $1,150,000 for the land and building, property, plant and equipment valued at $721,000; customer contracts and relationships for $50,750, and goodwill valued at $718,000. ASSETS ACQUIRED LAND $ 212,550 BUILDING 937,450 PROPERTY PLANT AND EQUIPMENT 721,000 CUSTOMER CONTRACTS/RELATIONSHIPS 65,250 ASSEMBLED WORKFORCE 50,750 GOODWILL 718,000 TOTAL ASSETS ACQUIRED $ 2,705,000 LIABILITIES ASSUMED 174,000 NET ASSETS ACQUIRED FROM MRX $ 2,531,000 In accordance with ASC 805-10-50, the Company is providing the following unaudited pro-forma to present a summary of the combined results of the Company’s consolidated operations with all acquisitions. as if the acquisitions had been completed as of the beginning of the reporting period. Adjustments were made to eliminate any inter-company transactions in the periods presented. EVIO, INC. UNAUDITED PROFORMA CONSOLIDATED STATEMENTS OF OPERATIONS Year ended September 30, 2018 2017 Revenues Testing services $ 3,576,919 $ 3,499,135 Consulting services 176,832 347,044 Total revenue 3,753,751 3,846,179 Cost of revenue Testing services 3,301,016 3,089,092 Consulting services 190,125 115,387 Depreciation and amortization 529,732 145,203 Total cost of revenue 4,020,873 3,349,681 Gross margin (267,122 ) 496,498 Operating expenses Selling, general and administrative 7,766,313 3,396,397 Depreciation and amortization 202,873 222,714 Total operating expenses 7,969,186 3,619,111 Loss from operations (8,236,308 ) (3,122,614 ) Other income (expense) Interest expense, net of interest income (4,872,084 ) (1,011,259 ) Other income 7,246 (22,170 ) Loss on settlement of debt and account payable (56,093 ) - Impairment loss (1,396,319 ) (200,000 ) Gain (loss) on change in fair market value of derivative liabilities 2,555,350 (285,887 ) Total other income (expense) (3,761,900 ) (1,519,316 ) Net loss $ (11,998,208 ) $ (4,641,930 )

GOING CONCERN

GOING CONCERN	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 4 - GOING CONCERN	The Company's consolidated financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has negative working capital, recurring losses, and does not have a source of revenues sufficient to cover its operating costs. These factors raise substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that may be necessary if the Company is unable to continue as a going concern. In the coming year, the Company’s foreseeable cash requirements will relate to continual development of the operations of its business, maintaining its good standing and making the requisite filings with the Securities and Exchange Commission, and the payment of expenses associated with operations and business developments. The Company may experience a cash shortfall and be required to raise additional capital. Historically, it has mostly relied upon internally generated funds such as shareholder loans and advances to finance its operations and growth. Management may raise additional capital by retaining net earnings or through future public or private offerings of the Company’s stock or through loans from private investors, although there can be no assurance that it will be able to obtain such financing. The Company’s failure to do so could have a material and adverse effect upon it and its shareholders.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 5 - INTANGIBLE ASSETS	The Company’s intangible assets consist of customer lists, testing licenses, favorable leases and websites. The components of intangible assets as of September 30, 2018 and 2017 consist of: 2018 2017 Customer list $ 865,672 $ 480,670 License 503,000 256,000 Favorable lease 3,100 3,100 Website 49,690 41,965 Non-Compete 184,563 - Assembled Workforce 50,750 - Intellectual Property 342,610 - Total 1,999,385 781,735 Accumulated amortization (318,815 ) (189,475 ) Net value 1,680,570 $ 592,260 The Company estimates amortization to be recorded on existing intangible assets through the year ended September 30, 2030 to be: For the years ended September 30, Amortization 2019 $ 395,362 2020 363,002 2021 301,716 2022 232,537 2023 194,770 2024 127,163 2025 45,557 2026 2,317 2027 2,317 2028 2,317 2029 2,317 2030 868 Total $ 1,670,134

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 6 - PROPERTY AND EQUIPMENT	The Company’s property and equipment consisted of the following as of September 30, 2018 and 2017: 2018 2017 Assets Not-In-Service $ 455,540 $ - Capital Assets 535,095 68,900 Land 212,550 - Buildings & Real Estate 937,450 - Furniture and Equipment 189,459 146,870 Laboratory Equipment 2,468,141 370,171 Software 63,913 58,333 Leasehold Improvements 303,331 41,081 Vehicles 83,915 75,165 Total 5,249,394 760,520 Accumulated depreciation (644,291 ) (213,447 ) Net value $ 4,605,103 $ 547,073 The Company capitalized a total of $535,095 of equipment purchased through capital leases as disclosed in Note 2 – Summary of Significant Accounting Policies During the year ended September 30, 2017, the Company purchased a software license for $200,000 in cash which was initially capitalized as a fixed asset. The Company relied on the representation of the seller regarding the assignability of the license. However, independent verification of the assignability was not obtained. As a result, the Company recognized a $200,000 impairment loss on the write off of the asset.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 7 - RELATED PARTY TRANSACTIONS	During the years ended September 30, 2018 and 2017 the Company made repayments to its Chief Operating Officer, on an outstanding loan from officer totaling $84,205 and $7,500 respectively. There was $0 and $84,205 due as of September 30, 2018 and 2017, respectively, and is included in the accompanying consolidated balance sheets as a current portion of notes payable to related parties. The loans carry a 0% interest rate and are due on demand. During the years ended September 30, 2018 and 2017 the Company made repayments to its Chief Executive Officer, on an outstanding loan from officer totaling $4,450 and $75,650, respectively. There was $0 and $4,450 due as of September 30, 2018 and 2017, respectively. The loans carry a 0% interest rate and are due on demand. During the years ended September 30, 2018 and 2017, the Company incurred total expenses of $24,841 and $42,192, respectively, for management consulting services performed by Newport Commercial Advisors, an entity fully owned and controlled by our Chief Executive Officer. There was not a balance payable to Newport Commercial Advisors as of September 30, 2018 or 2017. During the years ended September 30, 2018 and 2017 the Company made repayments to Eric Ezrine, a shareholder of CR Labs, on an outstanding note payable totaling $0 and $130, respectively. The loans carry an interest rate of 0% per annum. There was $0 and $130 due as of September 30, 2018 and 2017, respectively. Additionally, the Company entered into a severance agreement with Mr. Ezrine whereby it agreed to make payments totaling $44,500 through August 2018. The Company made repayments of $22,450 during the year ended September 30, 2018. There was $0 and $22,450 due as of September 30, 2018 and 2017, respectively. During the years ended September 30, 2018 and 2017 the Company made payments to Sara Lausmann, associated with the asset purchase of Oregon Analytical Services, LLC, totaling $97,500 and $47,714, respectively. There was $592,370 and $689,870 of principal due as of September 30, 2018 and 2017, respectively. The note carries interest at a rate of 5% per annum and had accrued interest totaling $79,295 and $47,409 due as of September 30, 2018 and 2017, respectively. During the years ended September 30, 2018 and 2017 the Company made payments to Anthony Smith, our Chief Science Officer, associated with the purchase of 80% of Smith Scientific Industries, totaling $25,000 and $50,000, respectively. There was $236,000 and $261,000 of principal due as of September 30, 2018 and 2017, respectively. The note carries interest at a rate of 5% per annum and had accrued interest totaling $30,960 and $18,846 due as of September 30, 2018 and 2017, respectively. During the years ended September 30, 2018 and 2017 the Company made repayments to Henry Grimmett, prior Company Director (retired April 2018), on an outstanding loan from member assumed by the Company, totaling a note payable of Greenhaus Analytical Services, LLC, totaling $52,000 and $25,000, respectively. There was $117,412 and $169,412 of principal due as of September 30, 2018 and 2017, respectively. The note bears interest at 0% per annum and requires repayments of $25,000 quarterly. During the years ended September 30, 2018 and 2017 the Company made payments to Sara Lausmann, prior Founder of Oregon Analytical Services, associated with the asset purchase of Oregon Analytical Services, LLC., totaling $97,500 and $47,714, respectively. There was $592,370 and $689,870 of principal due as of September 30, 2018 and 2017, respectively. The note carries interest at a rate of 5% per annum and had accrued interest totaling $79,295 and $47,409 due as of September 30, 2018 and 2017, respectively. As discussed in Note 3 - Acquisitions, on October 19, 2016, the Company entered into a $340,000 note payable as part of its acquisition of Greenhaus Analytical Services, LLC. The note 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 $51,971 and $42,044 as of September 30, 2018 and 2017, respectively and $39,905 and $19,506 of accrued interest due as of September 30, 2018 and 2017, respectively. As discussed in Note 3 – Acquisitions, on November 1, 2016, the Company entered into a $50,000 note payable, that contained a premium of $7,416 based on fair value, to Green Style Consulting, LLC as part of the asset purchase agreement. Green Style Consulting, LLC Managing Member was 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 matured on October 31, 2018. During the years ended September 30, 2018 and 2017, the Company made payments of $24, 328 and $6,090 respectively. There was $19,582 of principal, $315 of unamortized note premium and $965 of accrued interest due as of September 30, 2018. There was $43,910 of principal, $4,028 of unamortized note premium and $5,055 of accrued interest due as of September 30, 2017. As discussed in Note 3 – Acquisitions, on October 19, 2016, the Company entered into an asset purchase agreement with Green Style Consulting LLC requiring a future share of net profits generated by Green Style Consulting. The fair value of these future net profits were estimated to be $15,809. There have been no monthly net profits to distribute from the time of acquisition to September 30, 2018 and as such no repayments have been made. There was $15,809 accrued and included in accounts payable and accrued liabilities for future payments related to this earn out as of September 30, 2018. During the years ended September 30, 2018 and 2017 the Company made repayments to our Chief Science Officer on an outstanding loan from officer totaling $9,200 and $7,000 respectively. The loans are non-interest bearing, due on demand and as such are included in current liabilities. There was $0 and $9,200 due as of September 30, 2018 and 2017, respectively.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 8 - STOCKHOLDERS' EQUITY	Series A Convertible Preferred Stock The Company designated 1,850,000 shares of Series A Convertible Preferred Stock (“Series A Preferred Stock”) with a par value of $0.0001 per share. Initially, there will be no dividends due or payable on the Series A Preferred Stock. Any future terms with respect to dividends shall be determined by the Board consistent with the Corporation’s Certificate of Incorporation. Any and all such future terms concerning dividends shall be reflected in an amendment to this Certificate, which the Board shall promptly file or cause to be filed. All shares of the Series A Preferred Stock shall rank (i) senior to the Corporation’s Common Stock and any other class or series of capital stock of the Corporation hereafter created, (ii) pari passu with any class or series of capital stock of the Corporation hereafter created and specifically ranking, by its terms, on par with the Series A Preferred Stock and (iii) junior to any class or series of capital stock of the Corporation hereafter created specifically ranking, by its terms, senior to the Series A Preferred Stock, in each case as to distribution of assets upon liquidation, dissolution or winding up of the Corporation, whether voluntary or involuntary. The Series A Preferred shall have no liquidation preference over any other class of stock. Except as otherwise required by law, holders of Series A Preferred Stock shall have no special voting rights and their consent shall not be required (except to the extent they are entitled to vote with holders of Common Stock or any other class or series of preferred stock) for the taking of any corporate action. Conversion at the Option of the Holder. From 12 months from the date of issuance, each holder of shares of Series A Preferred Stock may, at any time and from time to time, convert (an “Optional Conversion”) each of its shares of Series A Preferred Stock into fully paid and nonassessable shares of Common Stock at a rate equal to 4.9% of the Common Stock. For a period of 18 months after the Preferred is convertible, the conversion price of the Series A Preferred will be subject to adjustment to prevent dilution in the event that the Company issues additional shares at a purchase price less than the applicable conversion price. The conversion price will be subject to adjustment on a weighted basis that takes into account issuances of additional shares. At the expiration of the antidilution period, the conversion rate in Section VI (A) above shall be equal to a conversion rate equal to 4.9% on the Common Stock. For example, if on the date of expiration of the antidilution clause there are 500,000,000 shares of Common Stock issued and outstanding then each Series A Preferred Stock shall convert at a rate of 13.24 common shares for each 1 Series Preferred Share. The Company has evaluated the Series A Preferred Stock in accordance with ASC 815 and has determined their conversion options were for equity and ASC 815 does not apply. The Company has evaluated the Series A Preferred Stock in accordance with FASB ASC Subtopic 470-20, and has determined that there is no beneficial conversion feature that must be accounted. All 1,840,000 outstanding Series A Convertible Stock was converted into 438,753 (post split) share of common stock during the year ended September 30, 2017. The Company has 0 shares of Series A Convertible Stock issued and outstanding as of September 30, 2018 and 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 September 30, 2018 and 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. There were 500,000 shares of Series C Convertible Stock issued and outstanding as of September 30, 2018 and 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, 2017, the Company issued 114,500 shares of Series D Preferred Stock for cash proceeds of $114,500 and 670,000 shares of Series D Preferred Stock, valued at $670,000, in conjunction with the acquisitions as discussed in Note 3 There were 552,500 and 832,500 shares of Series D Convertible Stock issued and outstanding as September 30, 2018 and 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 year ended September 30, 2018, the Company issued 131,250 common shares valued at $153,788 for services; 2,561,392 common shares for cash proceeds of $2,041,501; 478,500 common shares valued at $831,133 under its employee equity incentive plan; 37,500 common shares for the settlement of $18,750 of accounts payable; 324,000 common shares for the settlement of $162,000 of notes payable, 4,918,580 common shares for the conversion of $2,805,008 of outstanding principal on convertible notes payable; 210,553 for the conversion of $114,792 of convertible accrued interest; 548,780 common shares for the settlement of non-convertible debt totaling $450,000; 2,309,997 common shares for the settlement of $1,386,000 debenture conversions, and 700,000 common shares for the conversion of Preferred Series D stock. All conversions of outstanding principal and accrued interest on convertible notes payable were done so at contractual terms. There were 23,255,411and 10,732,927 shares of common stock issued and outstanding at September 30, 2018 and 2017, respectively.

LOANS PAYABLE

LOANS PAYABLE	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 9 - LOANS PAYABLE	The Company had the following loans payable outstanding as of September 30, 2018 and September 30, 2017: September 30, 2018 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. 60,477 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 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. 500,000 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 On June 28, 2018, the Company executed a note payable for $650,000 for the purchase of the building at 14775 SW 74 th 646,231 - On July 5, 2018, the Company executed a note payable for $750,000 for the asset purchase of MRX Labs (see note 3). The note carries interest at 8% annually and is due on January 5, 2019. 750,000 - 1,956,708 1,691,039 Less: unamortized original issue discounts (119,000 ) (127,662 ) Total loans payable 1,837,708 1,563,377 Less: current portion of loans payable 643,627 1,503,545 Long-term portion of loans payable $ 1,193,781 $ 59,832 As of September 30, 2018 and 2017, the Company accrued interest of $47,767 and $12,625, respectively.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 10 - CONVERTIBLE NOTES PAYABLE	The Company has entered into convertible notes payable that convert to common stock of the Company at variable conversion prices. As further discussed in Note 11 – Derivative Liabilities The following table summarizes all convertible notes outstanding as of September 30, 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 September 30, 2018: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 5 7/2/18 10/1/18 220,000 (220 ) 219,780 Noteholder 6 7/2/18 10/1/18 220,000 (220 ) 219,780 Noteholder 7 8/1/18 10/1/18 330,000 (492 ) 329,508 4,412 Noteholder 4 8/14/18 8/14/19 167,100 (13,591 ) 153,509 Noteholder 8 8/29/18 2/28/19 222,222 (78,670 ) 143,552 1,005 Noteholder 9 9/6/18 9/6/19 125,000 (89,921 ) 35,079 856 Noteholder 10 9/17/18 9/17/19 62,500 (57,381 ) 5,119 240 Noteholder 6 9/17/18 3/11/19 585,000 (513,062 ) 71,938 1,931,822 (753,557 ) 1,178,265 6,513 Noteholder 1 On May 17, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $76,650 of which $6,650 was an original issue discount resulting in cash proceeds to the Company of $70,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on May 18, 2017. The Note was convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company may prepay the note during the first six months it is outstanding. During the year ended September 30, 2017, the noteholder converted all outstanding principal and interest in exchange for a total of 111,573 post-split (11,157,314 pre-split) common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. On May 17, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $76,650 of which $6,650 was an original issue discount resulting in cash proceeds to the Company of $70,000 which was funded on December 13, 2016 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on May 18, 2017. The Note was convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. During the year ended September 30, 2017, the noteholder converted all outstanding principal and interest in exchange for a total of 71,649 post-split (7,164,852 pre-split) common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. On August 26, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $76,650 of which $6,650 was an original issue discount resulting in cash proceeds to the Company of $70,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on August 26, 2017. The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. During the year ended September 30, 2017, the noteholder converted all outstanding principal and interest in exchange for a total of 100,874 post-split (10,087,373 pre-split) common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. On August 26, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $76,650 of which $6,650 was an original issue discount resulting in cash proceeds to the Company of $70,000 which was funded on January 3, 2017 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on August 26, 2017. The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. During the year ended September 30, 2017, the noteholder converted all outstanding principal and interest in exchange for a total of 111,033 post-split (11,103,272 pre-split) common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. On March 2, 2017, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $125,000 resulting in cash proceeds to the Company of $125,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on March 2, 2018. The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 65% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. During the year ended September 30, 2018, the noteholder converted all outstanding principal and interest in exchange for a total of 343,019 common shares. There was $0 and $125,000 of principal and $0 and $7,397 of accrued interest due at September 30, 2018 and 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 year ended September 30, 2017, the noteholder converted all outstanding principal and interest in exchange for a total of 194,795 common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2018 and 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. During the year ended September 30, 2018, the noteholder converted all outstanding principal and interest in exchange for a total of 679,812 common shares. There was $0 and $275,000 of principal and $0 and $4,701 of accrued interest due at September 30, 2018 and 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. During the year ended September 30, 2018, the noteholder converted all outstanding principal and interest in exchange for a total of 426,467 common shares. There was $0 and $275,000 of principal and $0 and $2,833 of accrued interest due at September 30, 2018 and 2017, respectively. Noteholder 2 On May 23, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $45,000 resulting in cash proceeds to the Company of $45,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on May 23, 2017. The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 72% of the lowest trade price of the Company's common stock for the ten prior trading days including the date of conversion. The Company may prepay the note during the first 90 days it is outstanding for a sum of 115% of the unpaid principal and accrued interest outstanding and within the next 90 days at a rate of 130% of the unpaid principal and accrued interest outstanding. The note may not be prepaid after 180 days from issuance. During the year ended September 30, 2017, the noteholder elected to convert all outstanding principal and interest due in exchange for a total of 33,344 post-split (3,334,387 pre-split) common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. Noteholder 3 On March 21, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $27,500 of which $2,500 was an original issue discount resulting in cash proceeds to the Company of $25,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 10%, is due on March 21, 2017. The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty-five prior trading days including the date of conversion. The Company may prepay the note during the first 180 days it is outstanding at a graduated scale of 100% of the principal amount if repaid within 30 days from issuance; 110% of the principal during the next 30 days; 120% of the principal during the next 30 days; 130% of the principal during the next 30 days; 140% of the principal during the next 30 days and 150% of the principal during the next 30 days. The note may not be prepaid after 180 days without the expressed written consent of the noteholder. During the year ended September 30, 2017 the noteholder elected to convert all outstanding principal and interest due in exchange for a total of 98,856 post-split (9,885,621 pre-split) common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. On May 19, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $76,650 of which $6,650 was an original issue discount resulting in cash proceeds to the Company of $70,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on May 19, 2017. The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company may prepay the note during the first 180 days it is outstanding at a rate of 115% of the outstanding principal amount during the first 90 days from issuance and 135% of the principal amount during the next 90 days. The note may not be prepaid without the consent of the noteholder after 180 days. During the year ended September 30, 2017, the noteholder elected to convert all outstanding principal and interest due in exchange for a total of 127,357 post-split (12,735,692 pre-split) common shares. There was $0 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. On September 19, 2016, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $76,650 of which $6,650 was an original issue discount and $7,000 was paid to a third party on our behalf resulting in cash proceeds to the Company of $63,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 8%, is due on May 19, 2017. The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion. The Company may prepay the note during the first 180 days it is outstanding at a rate of 115% of the outstanding principal amount during the first 90 days from issuance and 135% of the principal amount during the next 90 days. The note may not be prepaid without the consent of the noteholder after 180 days. During year ended September 30, 2017, the noteholder elected to convert all outstanding principal and interest in exchange for 182,553 post-split (18,255,293 pre-split) shares of common stock. There was $0 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2018 and 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, 2018, the holder elected to convert a total of $69,000 of principal in exchange for 238,726 shares of common stock. During the year ended September 30, 2017, the holder elected to convert a total of $56,000 of principal in exchange for 111,538 post-split (11,153,800 pre-split) shares of common stock. There was $0 and $69,000 of principal and $0 and $7,187 of accrued interest due at September 30, 2018 and 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 year ended September 30, 2018, the holder elected to convert all outstanding principal and interest due in exchange for 369,791 shares of common stock. There was $0 and $125,000 of principal and $0 and $3,205 of accrued interest due at September 30, 2018 and 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. During the year ended September 30, 2018, the holder elected to convert all outstanding principal and interest due in exchange for 580,327 shares of common stock. There was $0 and $275,000 of principal and $0 and $4,701 of accrued interest due at September 30, 2018 and 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. During the year ended September 30, 2018, the holder elected to convert $108,400 of principal due in exchange for 251,028 shares of common stock. There was $167,100 and $275,000 of principal and $2,839 and $2,833 of accrued interest due at September 30, 2018 and 2017, respectively. Noteholder 5 On July 2, 2018, the Company sold and issued a Convertible Promissory to an unrelated party for the principal amount of $220,000 of which $20,000 was an original issue discount and $17,000 was paid directly to third parties resulting in cash proceeds to the Company of $183,000 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 October 1, 2018. The principal amount of the note 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. There was $220,000 and $0 of principal and $4,340 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. Noteholder 6 On July 2, 2018, the Company sold and issued a Convertible Promissory to an unrelated party for the principal amount of $220,000 of which $20,000 was an original issue discount resulting in cash proceeds to the Company of $200,000 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 October 1, 2018. The principal amount of the note 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. There was $220,000 and $0 of principal and $4,340 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. On September 17, 2018, the Company entered into an exchange agreement with an unrelated party for the principal amount $585,000, of which the loan payable to Palliatech, Dated August 1, 2017, outstanding and principal of $549,652 would be assumed by the new note holder, with difference of $35,348 to be treated as an original issue discount. The new convertible note payable carries an interest rate of 0% per annum is convertible into common stock of the Company at the option of the noteholder immediately at 80% of the lowest volume weighted average price of the Company’s common stock in the preceding 20 trading days. There was $585,000 of principal and $0 accrued interest due at September 30, 2018. Noteholder 7 On August 1, 2018, the Company sold and issued a Convertible Promissory to an unrelated party for the principal amount of $330,000 of which $30,000 was an original issue discount resulting in cash proceeds to the Company of $300,000 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 October 1, 2018. The principal amount of the note 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. There was $330,000 and $0 of principal and $0 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. Noteholder 8 On August 29, 2018, the Company sold and issued a Convertible Promissory to an unrelated party for the principal amount of $222,222 of which $22,222 was an original issue discount and $5,500 was paid directly to third parties resulting in cash proceeds to the Company of $194,500 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 5%, is due on February 28, 2019. The principal amount of the note 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 $0.70 per share. There was $222,222 and $0 of principal and $1,005 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. The holder has issued a notice of default on this promissory note. Noteholder 9 On September 6, 2018, the Company sold and issued a Convertible Promissory to an unrelated party for the principal amount of $125,000 of which $15,000 was an original issue discount parties resulting in cash proceeds to the Company of $110,000 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 10%, is due on September 6, 2019. The principal amount of the note 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 $0.50 per share. There was $125,000 and $0 of principal and $856 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. Noteholder 10 On September 6, 2018, the Company sold and issued a Convertible Promissory to an unrelated party for the principal amount of $62,500 of which $6,250 was an original issue discount resulting in cash proceeds to the Company of $56,250 pursuant to the terms of a Securities Purchase Agreement of even date therewith. The Note, together with accrued interest at the annual rate of 10%, is due on September 6, 2019. The principal amount of the note 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 $0.50 per share. There was $62,500 and $0 of principal and $240 and $0 of accrued interest due at September 30, 2018 and 2017, respectively. Noteholder 11 On February 5, 2017, the Company sold and issued a Convertible Promissory Note to an unrelated party, for the principal amount of $50,000 pursuant to a settlement agreement entered into on the same date. The Note was retroactively dated to August 23, 2016. The Note, together with accrued interest at the annual rate of 8%, is due on August 23, 2017. The Note is convertible into the Company's common stock commencing 180 days from the date of the note at a conversion price equal to 72% of the lowest trade price of the Company's common stock for the ten prior trading days including the date of conversion. The Note was converted in full on April 25, 2017 in exchange for 52,632 post-split (5,263,230 pre-split) common shares. There was $0 of principal and $0 of accrued interest due at September 30, 2017. On January 29, 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 entitles 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 will be paid at a rate of 8% per annum 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 representing an equivalent of 6% of the fully converted debentures. The warrants are exercisable at $0.60 per share for a period of two years. The Company also issued three separate debentures under the same terms for additional cash proceeds of $610,000. The additional debentures carry an additional 152,500 warrants to purchase additional common shares of the Company at $0.80 per share. Additionally, the outstanding principal and interest may be converted to common stock of the Company at $0.60 per share. Associated with the issuance of the convertible debentures, the Company incurred cash based issuance costs of $702,963, issued common shares valued at $1,414,907 and warrants to purchase additional shares of common stock valued at $1,265,385 for total debt issuance costs of $3,383,255. The debt issuance costs were recorded as a discount to the carrying value of the convertible debentures. The warrants associated with the debt issue costs were valued using a Black-Scholes model with the following assumptions: Expected term of options granted 2.00 years Expected volatility 223 % Risk-free interest rate 2.49 % Expected dividend yield 0 % The Company separately assessed the value of the detachable warrants and conversion features of the convertible debentures. The Company separately initially valued the detachable warrants issued with the convertible debentures at $3,351,160 using a Black-Scholes model with the following assumptions: Expected term of options granted 2.00 years Expected volatility 211-223 % Risk-free interest rate 2.09-2.25 % Expected dividend yield 0 % Additionally, the outstanding principal on convertible debentures totaling $6,583,000 may be converted into common stock of the Company at $0.60 per share for a total of 10,971,667 shares. Due to the variable conversion features of the outstanding convertible notes payable as discussed in Note 7 – Convertible Notes Payable, the Company cannot ascertain there will be adequate unissued authorized common shares to fulfill all share based obligations. As a result, the warrants issued in connection with the convertible debentures are not afforded equity treatment and were recorded as a derivative liability upon initial measurement. The total initial measurement of warrants issued with the convertible debentures was $4,616,545 of which $4,465,131 was recorded as a debt discount and, when combined with debt issuance costs, represents a total debt discount of $6,583,000. As of September 30, 2018 the Company has amortized $1,226,994 of the total outstanding debt discount leaving an unamortized debt discount of $2,156,261. The remaining debt discount will be amortized to interest expense over the expected life of the note. There was $5,197,000 of principal and accrued interest totaling $234,626 outstanding as of September 30, 2018.

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 11 - DERIVATIVE LIABILITY	As of September 30, 2018 and 2017, Company had a derivative liability balance of $1,181,278 and $294,637 on the balance sheets and recorded a gain of $2,555,350 and a loss of $285,887 from derivative liability fair value adjustments during the year ended September 30, 2018 and 2017. The derivative liability activity comes from convertible notes payable as follows: On July 14, 2017, the Company issued a $275,600 Convertible Promissory Note to an unrelated party that matured on July 14, 2018. The note bore interest at a rate of 8% per annum and was convertible into the Company’s common shares six months after issuance, at the holder’s option, at the conversion rate equal to a 25% discount from the lowest trading price in the fifteen trading days prior to conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to a variable conversion rate. In accordance with AC 815, the Company has bifurcated the conversion feature of the note and recorded a derivative liability. 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 a Monte Carlo Simulation. The aggregate fair value of the derivative at the issuance date of the note was $419,722 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $260,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $159,722 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 2018, the noteholder elected to convert a total of $275,600 of principal. At September 30, 2018, 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 $64,148 gain from change in fair value and $355,574 due to conversion for the year ended September 30, 2018. 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 128%, (2) risk-free interest rate of 1.84%, and (3) expected life of 0.22 of a year. On July 14, 2017, the Company issued a $275,600 Convertible Promissory Note to an unrelated party that matured on July 14, 2018. The note bore interest at a rate of 8% per annum and was convertible into the Company’s common shares six months after issuance, at the holder’s option, at the conversion rate equal to a 25% discount from the lowest trading price in the fifteen trading days prior to conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to a variable conversion rate. In accordance with AC 815, the Company has bifurcated the conversion feature of the note and recorded a derivative liability. 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 a Monte Carlo simulation. The aggregate fair value of the derivative at the issuance date of the note was $419,796 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $260,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $159,796 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 2018, the noteholder elected to convert a total of $275,600 of principal. At September 30, 2018, the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $0 and recorded a $8,276 gain from change in fair value and $411,520 due to conversion for the year ended September 30, 2018. 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 128%, (2) risk-free interest rate of 1.85%, and (3) expected life of 0.07 of a year. On August 14, 2017, the Company issued a $275,600 Convertible Promissory Note to an unrelated party that matured on August 14, 2018. The note bore interest at a rate of 8% per annum and was convertible into the Company’s common shares six months after issuance, at the holder’s option, at the conversion rate equal to a 25% discount from the lowest trading price in the fifteen trading days prior to conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to a variable conversion rate. In accordance with AC 815, the Company has bifurcated the conversion feature of the note and recorded a derivative liability. 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 a Monte Carlo Simulation. The aggregate fair value of the derivative at the issuance date of the note was $330,278 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $260,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $70,278 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 2018, the noteholder elected to convert a total of $275,600 of principal. At September 30, 2018, 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 $13,917 gain from change in fair value and $316,361 due to the conversion for the year ended September 30, 2018. 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 128%, (2) risk-free interest rate of 1.81%, and (3) expected life of 0.50 of a year. On August 14, 2017, the Company issued a $275,600 Convertible Promissory Note to an unrelated party that matured on August 14, 2018. The note bore interest at a rate of 8% per annum and was convertible into the Company’s common shares six months after issuance, at the holder’s option, at the conversion rate equal to a 25% discount from the lowest trading price in the fifteen trading days prior to conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to a variable conversion rate. In accordance with AC 815, the Company has bifurcated the conversion feature of the note and recorded a derivative liability. 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 a Monte Carlo Simulation. The aggregate fair value of the derivative at the issuance date of the note was $329,356 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $260,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $69,356 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 2018, the noteholder elected to convert a total of $275,600 of principal. At September 30, 2018, 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 $177,523 loss from change in fair value and $446,879 due to the conversion for the year ended September 30, 2018. 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 129%, (2) risk-free interest rate of 1.88%, and (3) expected life of 0.29 of a year. On April 16, 2018, $85,000 of $340,000 principal on a note with a related party became convertible to common stock at the option of the noteholder. The note bears interest at a rate of 6% per annum and was convertible into the Company’s common shares six months after issuance, at the holder’s option, at the conversion rate equal to a 20% discount from the lowest trading price in the five trading days prior to conversion. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to a variable conversion rate. In accordance with AC 815, the Company has bifurcated the conversion feature of the note and recorded a derivative liability. 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 a Monte Carlo Simulation. The aggregate fair value of the derivative at the issuance date of the note was $29,044 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $29,044 which was up to the value of the convertible portion of the note. At September 30, 2018, the Company marked-to-market the fair value of the derivative liabilities related to notes and determined an aggregate fair value of $29,217 and recorded a $173 loss from the change in fair value for the year ended September 30, 2018. 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 128%, (2) risk-free interest rate of 2.55%, and (3) expected life of 2.3 years. On July 14, 2017, the Company issued a $275,600 Convertible Promissory Note to an unrelated party that matured on July 14, 2018. The note bore interest at a rate of 8% per annum and was convertible into the Company’s common shares at the date of funding, at the holder’s option, at the conversion rate equal to a 25% discount from the lowest trading price in the fifteen trading days prior to conversion. The note was funded on May 3, 2018 at which point it was immediately convertible. The Company analyzed the conversion feature of the agreement for derivative accounting consideration under ASC 815-15 “Derivatives and Hedging” and determined that the embedded conversion features should be classified as a derivative because the exercise price of these convertible notes are subject to a variable conversion rate. In accordance with AC 815, the Company has bifurcated the conversion feature of the note and recorded a derivative liability. 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 a Monte Carlo Simulation. The aggregate fair value of the derivative at the issuance date of the note was $404,548 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $250,000 which was up to the face value of the convertible note with the excess fair value at initial measurement of $154,548 being recognized as a loss on derivative fair value measurement. During the year ended September 30, 2018, the noteholder elected to convert a total of $275,600 of principal. At September 30, 2018, 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 change of $404,548 due to the conversion for the year ended September 30, 2018. 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 129%, (2) risk-free interest rate of 1.86%, and (3) expected life of 0.28 of a year. As discussed in Note 8 – Convertible Debentures The derivative for the warrants 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 warrants was $4,616,545 which was recorded as a derivative liability on the balance sheet. The Company recorded a debt discount of $4,465,131 which was up to the face value of the convertible debentures with the excess fair value at initial measurement of $151,414 being recognized as a loss on derivative fair value measurement. At September 30, 2018, the Company marked-to-market the fair value of the derivative liabilities related to warrants and determined an aggregate fair value of $1,181,278 and recorded a $3,452,233 gain from change in fair value and $12,251 change due to warrant exercises for the year ended September 30, 2018. The fair value of the embedded derivatives for the notes was determined using a Black-Scholes option pricing model based on the following assumptions: (1) expected volatility of 119% - 122%, (2) risk-free interest rate of 2.81%, (3) exercise prices of $0.60 - $0.80, and (4) expected lives of 1.34 – 1.44 of a year. The following table summarizes the derivative liabilities included in the balance sheet at September 30, 2018: Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2017 $ 294,637 Initial measurement of derivative liabilities 6,549,289 Change in fair market value (3,320,536 ) Write off due to conversion (2,342,112 ) Balance, September 30, 2018 $ 1,181,278 The following table summarizes the gain (loss) on derivative liability included in the income statement for the years ended September 30, 2018 and 2017, respectively. Year Ended September 30, 2018 2017 Day one loss due to derivatives on convertible debt $ (765,114 ) $ (481,794 ) Change in fair value of derivatives 3,320,464 195,907 Total derivative gain (loss) $ 2,555,350 $ (285,887 )

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 12 - INCOME TAXES	We did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. When it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry forward period. The Company has not taken a tax position that, if challenged, would have a material effect on the financial statements for the years ended September 30, 2018 and 2017 applicable under FASB ASC 740. We did not recognize any adjustment to the liability for uncertain tax position and therefore did not record any adjustment to the beginning balance of accumulated deficit on the balance sheet. The provision for income taxes differs from the amount computed by applying the statutory federal income tax rate to income before provision for income taxes. The sources and tax effects of the differences for the periods presented are as follows: September 30, September 30, 2018 2017 Income tax provision at the federal statutory rate 35.0 % 35.0 % Effect on operating losses -35.0 % -35.0 % September 30, September 30, Net deferred tax assets consisted of the following: 2018 2017 Net operating loss carryforward $ 4,071,932 $ 1,076,144 Valuation allowance (4,071,932 ) (1,076,144 ) Net deferred tax asset $ - $ - A reconciliation of income taxes computed at the statutory rate is as follows. September 30, September 30, 2018 2017 Computed federal income tax expense at statutory rate is as follows. $ (4,071,932 ) $ (1,256,517 ) Depreciation and amortization 253,703 99,748 Deferred revenue 127,124 14,280 Common stock issued for services 136,671 225,598 Common stock issued under employee incentive plan 251,791 58,102 Stock option expense 595,304 41,502 Amortization of debt discounts 1,519,967 299,917 Default penalties on convertible notes payable - - Change in derivative liability 254,788 100,060 Change in valuation allowance 932,585 417,310 Income tax expense $ - $ -

INDUSTRY SEGMENTS

INDUSTRY SEGMENTS	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 13 - INDUSTRY SEGMENTS	This summary reflects the Company's current segments, as described below. Corporate The parent Company provides overall management and corporate reporting functions for the entire organization. Consulting The Company provides advisory, licensing and compliance services to the cannabis industry. Consulting clients are located in states that have state managed medical and/or recreational programs. EVIO assists these companies with license applications, business planning, state compliance and ongoing operational support. Testing Services The Company provides analytical testing services to the cannabis industry under the EVIO Labs brand. As of September 30, 2018, EVIO Labs has operating labs located in Oregon, California and Massachusetts. Clients consist of growers, processors, dispensaries and individuals. Operating under the rules of the appropriate state regulating body, EVIO Labs certifies products have been tested and are free from pesticides and other containments before resale to patients and consumers. Year ended September 30, 2018 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 176,832 $ 3,188,693 $ 3,365,525 Segment income (loss) from operations (3,802,702 ) (1,835,901 ) (2,537,821 ) (8,176,424 ) Total assets (16,650 ) 1,534,823 12,836,787 14,354,960 Capital expenditures - - (4,246,770 ) (4,246,770 ) Depreciation and amortization - - 724,865 724,865 Year ended September 30, 2017 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 324,803 $ 2,696,227 $ 3,021,030 Segment income (loss) from operations (1,027,737 ) (344,833 ) (698,271 ) (2,070,842 ) Total assets 26,842 1,534,823 4,456,269 6,017,934 Capital expenditures - (1,038 ) (252,008 ) (253,046 ) Depreciation and amortization - 23,895 261,097 284,993

COMMETTMENTS AND CONTINGECIES

COMMETTMENTS AND CONTINGECIES	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 14 - COMMETTMENTS AND CONTINGECIES	From time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. We are currently not aware of any such legal proceedings or claims that we believe will have, individually or in the aggregate, a material adverse effect on our business, financial condition or operating results. During the year ended September 30, 2017, the Company purchased a software license for $200,000 in cash. The Company relied on the representation of the seller regarding the assignability of the license. However, independent verification of the assignability was not obtained. As a result, the Company recognized a $200,000 impairment loss on the write off of the asset. There have been no additional amounts accrued for potential losses related to the assignability of the license. There was no change in the impairment for the year ended September 30, 2018. 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, 2019 955,679 2020 974,675 2021 730,840 2022 567,380 2023 315,629 Total $ 3,544,213

REVENUE CONCENTRATION

REVENUE CONCENTRATION	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 15 - REVENUE CONCENTRATION	The Company generated revenues of $3,365,525 and $3,021,030 for the years ended September 30, 2018 and 2017, respectively. The Company did not have any customer that represented greater than 10% of revenues during the years ended September 30, 2018 or 2017.

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 16 - STOCK OPTIONS AND WARRANTS	The following tables summarizes all stock option and warrant activity for the year ended September 30, 2018 and 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 4,073,000 0.767 Exercised - - Forfeited (90,000 ) 0.878 Expired - - Outstanding, September 30, 2018 4,638,050 $ 0.784 The following table discloses information regarding outstanding and exercisable options and warrants at September 30, 2018: 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 $ 0.400 110,000 $ 0.400 2.88 110,000 $ 0.400 $ 0.500 165,000 $ 0.500 2.95 162,500 $ 0.500 $ 0.600 597,300 $ 0.600 1.33 597,300 $ 0.600 $ 0.650 145,000 $ 0.650 4.07 36,250 $ 0.650 $ 0.800 3,195,750 $ 0.800 2.74 2,808,250 $ 0.800 $ 0.850 100,000 $ 0.850 4.55 - $ 0.850 $ 1.050 25,000 $ 1.050 5.04 - $ 1.050 $ 1.260 220,000 $ 1.260 3.75 110,000 $ 1.260 $ 1.300 10,000 $ 1.300 3.05 7,500 $ 1.300 $ 1.386 60,000 $ 1.386 3.75 30,000 $ 1.386 $ 1.666 10,000 $ 1.666 3.84 5,000 $ 1.666 Total 4,638,050 $ 0.784 3.322 3,866,800 $ 0.763 In determining the compensation cost of the stock options granted, the fair value of each option grant has been estimated on the date of grant using the Black-Scholes option pricing model. The assumptions used in these calculations are summarized as follows: September 30, 2018 Expected term of options granted 5 years Expected volatility 14.63 % Risk-free interest rate 2.94 % Expected dividend yield 0 % The following table discloses information regarding outstanding and exercisable options and warrants at September 30, 2017: Outstanding Exercisable Exercise Prices Number of Option Shares Weighted Average Exercise Price Weighted Average Remaining Life (Years) Number of Option Shares Weighted Average Exercise Price $ 0.400 150,000 $ 0.400 3.88 75,000 $ 0.400 $ 0.500 155,000 $ 0.500 3.88 77,500 $ 0.500 $ 1.260 270,000 $ 1.260 4.75 - $ 1.260 $ 1.386 60,000 $ 1.386 4.75 - $ 1.386 $ 1.300 10,000 $ 1.300 4.05 2,500 $ 1.300 $ 1.666 10,000 $ 1.666 4.84 - 1.666 Total 655,000 $ 0.902 4.33 155,000 $ 0.465 In determining the compensation cost of the stock options granted, the fair value of each option grant has been estimated on the date of grant using the Black-Scholes option pricing model. The assumptions used in these calculations are summarized as follows: September 30, 2017 Expected term of options granted 5 years Expected volatility 2.68 % Risk-free interest rate 1.89 % Expected dividend yield 0 %

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2018
Notes to Financial Statements
NOTE 17 - SUBSEQUENT EVENTS	Common Stock Issuances The Company made the following issuances of common stock subsequent to September 30, 2018: • 1,415,000 common shares issued for cash at $0.40 per share resulting in total cash proceeds of $586,000. • 532,500 common shares for the conversion of 213,000 shares of Series D Preferred Stock. • 31,579 common shares for the settlement of $15,000 of accounts payable. • 20,000 common shares associated with debt issue costs. • 62,500 common shares valued at $24,225 for the vesting of restricted stock grants for officers and directors • 1,038,017 common shares for services valued at $356,960 • 669,362 common shares for the conversion of $551,617 of outstanding principal on convertible debentures payable. All conversions were performed at contractual terms. • 779,808 common shares for the conversion of $317,100 of outstanding principal on notes payable. All conversions were performed at contractual terms. • 10,163 common shares for the conversion of $2,988 of outstanding interest on notes payable. All conversions were performed at contractual terms. Equity Raise with Warrants On April 8, 2019, the Company raised an aggregate amount of $586,000, in accordance with Regulation S under the United States Securities Act of 1933, as amended (the "U.S. Securities Act") and may not be offered or sold in the United States or to a U.S. persons (as defined in Regulation S under the U.S. Securities Act) absent registration or an applicable exemption from registration requirements. A portion of the Offering was completed on a best efforts basis through lead agent and bookrunner Dominick Capital Corporation of Toronto, Canada. A total of 1,465,000 Units were sold in this transaction, each Unit consists of one share of EVIO common stock ("Stock") at a price of $0.40, and a share purchase warrant (each, a "Warrant") in the amount of one full Warrant per Unit. Each whole Warrant shall entitle the holder thereof to purchase one additional common share of the Offeror (each a "Warrant Share") at an exercise price of US $0.65 per Warrant Share for a period of 24 months after the closing of the Offering Convertible Notes Payable with Warrants On October 2, 2018, the Company entered into a convertible note payable with an unrelated party for $220,000 of which $20,000 was an original issue discount resulting in net cash proceeds to the Company of $200,000. The convertible note payable carries interest at a rate of 8% per annum, is due on March 1, 2019 is convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate of $0.50 per share. The debenture included the right to purchase 100,000 warrants of the company at an exercise price of $0.60 for a period of two years from the original issuance date of October 2, 2018. Convertible Notes Payable On November 15, 2018, the Company entered into a convertible note payable with an unrelated party for $222,600 of which $12,600 was an original issue discount and $10,000 in third party fees resulting in net cash proceeds to the Company of $200,000. The convertible note payable carries interest at a rate of 8% per annum, is due on November 15, 2019 and is convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days. On December 28, 2018, the Company entered into a convertible note payable with an unrelated party for $105,000 of which included $5,000 in third party fees resulting in net cash proceeds to the Company of $100,000. The convertible note payable carries interest at a rate of 8% per annum, is due on December 28, 2019 and is convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days. On January 14, 2019, the Company entered into a convertible note payable with an unrelated party for $131,250 of which included $6,250 in third party fees resulting in net cash proceeds to the Company of $125,000. The convertible note payable carries interest at a rate of 8% per annum, is due on January 14, 2020 and is convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days. On February 4, 2019, the Company entered into a convertible note payable with an unrelated party for $131,250 of which included $6,250 in third party fees resulting in net cash proceeds to the Company of $125,000. The convertible note payable carries interest at a rate of 8% per annum, is due on February 4, 2020 and is convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days. On February 4, 2019, the Company entered into a convertible note payable with an unrelated party for $265,600 of which $16,500 was an original issue discount and $10,000 in third party fees resulting in net cash proceeds to the Company of $240,000. The convertible note payable carries interest at a rate of 8% per annum, is due on February 4, 2020 and is convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days. On August 8, 2019, the Company entered into a convertible note payable with an unrelated party for $33,092,32 which included $1,575,82 81 third party fees resulting in net cash proceeds to the Company of $31,516.50. The convertible note payable carries interest at a rate of 8% per annum, is due on August 8, 2020 and is convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days. On August 8, 2019, the Company entered into a convertible note payable with an unrelated party for $33,092,32 which included $1,575,82 81 third party fees resulting in net cash proceeds to the Company of $31,516.50. The convertible note payable carries interest at a rate of 8% per annum, is due on August 8, 2020 and is convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days. Convertible Notes Payable – Exchanged Note On February 8, 2019, the Company entered into an exchange agreement with an unrelated party for $580,536.60, of which the loan payable to Palliatech, Dated September 1, 2017, outstanding and principal would be assumed by the new note holder. The new convertible note payable carries an interest rate of 10% per annum, with one year interest guaranteed, is due on February 8, 2020 and is convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 30% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days. Convertible Debenture Issuance On October 17, 2018, the Company issued a total of 374 units of 8% unsecured convertible debentures. Each unit consists of one convertible debenture with a principal face value of $1,000 and 1,000 warrants. The gross proceeds were $374,000. 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 8% of the fully converted debentures. The warrants are exercisable at $0.60 per share. Debenture Holders Offer On June 16, 2019 the Company offered current Debenture Holders a one-time opportunity to lower the Conversion Price of the Debenture to US$0.40 per share (the “Amended Conversion Price”); provided, however, that Investor agrees to defer interest under the Debenture until the Maturity Date identified in the Debenture, and further agrees to have any and all accrued and unpaid interest automatically converted into Common Shares of the Company at the Amended Conversion Price on the Maturity Date The original debenture had a conversion rate of US$0.60 per share. At the time of the offer there were $5,183,000 in outstanding debentures. To date a total of $4,654,000 of have opted for the offer, and $529,000 have yet to accept the offer. The additional shares to be issued related to accepted offers is 3,878,333. Equipment Financing On April 24, 2019 the Company entered into an equipment lease arrangement with Sweet Leaf Capital. The term of the lease is 30 months, commencing June 1, 2019. The capital cost of the equipment financed is $467,837.00. The agreement calls for an initial payment of $67,459, followed by 30 payments in the amount of $18,226.00. . The Company will record this as a capital lease obligation in Q3, 2019. Legal Proceedings As disclosed in Item 3: On May 9, 2019, Stephanie Head, a former part-time lab administrator for EVIO Labs Eugene, LLC, filed a wrongful termination lawsuit with the US District Court - District of Oregon, Eugene Division, Case No. 6:19-CV-00681, against EVIO Labs Eugene, LLC, EVIO, Inc. and Lori Glauser. This case is still in process. On August 29, 2018, the Company issued FIRSTFIRE GLOBAL OPPORTUNITIES FUND, LLC (“Creditor”) a Promissory Note in the original principal amount of $220,000.00 (the “Note”). The Company failed to timely pay certain sums under the Note and, as a result of the Breach, on or about August 7, 2019, Creditor filed a Complaint - Breach of Promissory Note th

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2018
Summary Of Significant Accounting Policies Policies
Basis of Presentation	A summary of significant accounting policies of EVIO, INC. (the “Company”) is presented to assist in understanding the Company’s financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Company’s management who are responsible for their integrity and objectivity.
Principles of Consolidation	The Company prepares its consolidated financial statements on the accrual basis of accounting. The accompanying consolidated financial statements include the accounts of the Company and its wholly and partially owned subsidiaries, all of which have a fiscal year end of September 30. All intercompany accounts, balances and transactions have been eliminated in the consolidation. The Company consolidates its subsidiaries in accordance with ASC 810, and specifically ASC 810-10-15-8 which states, the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, or over 50% of the outstanding voting shares of another entity is a condition pointing toward consolidation."
Cash and Cash Equivalents	All cash is maintained with major financial institutions. Deposits may exceed the amount of insurance provided on such deposits. For the purposes of the cash flows, the Company considers all short-term debt securities purchased with original maturity of three months or less to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2018 or 2017.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts receivable are recorded at their original invoice amounts. We regularly review collectability and establish an allowance for uncollectible amounts as necessary based on our experience with historical collectability. Management recognized an allowance for uncollectible amounts, of $414,475 and $74,782 for 2018 and 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 September 30, 2018 and determined the full balance is collectible and no reserve for write off was recorded. As of September 30, 2018, there was $1,300,000 of principal, or which $100,000 was current and $1,200,000 was long term, and $120,849 of interest due.
Goodwill and Other Intangible Assets	Goodwill and indefinite-lived intangible assets are not amortized but are evaluated for impairment annually or more often if indicators of a potential impairment are present. Our annual impairment tests are conducted at the beginning of the fourth quarter. We use a two-step process to quantitatively evaluate goodwill for impairment. In the first step, we compare the fair value of each reporting unit with the carrying amount of the reporting unit, including goodwill. If the estimated fair value of the reporting unit is less than the carrying amount of the reporting unit, we complete a second step to determine the amount of the goodwill impairment that we should record. In the second step, we determine an implied fair value of the reporting unit's goodwill by allocating the reporting unit's fair value to all of its assets and liabilities other than goodwill (including any unrecognized intangible assets). We compare the resulting implied fair value of the goodwill to the carrying amount and record an impairment charge for the difference. We test individual indefinite-lived intangible assets by comparing the estimated fair value with the book values of each asset. The Company recognizes an acquired intangible apart from goodwill whenever the intangible arises from contractual or other legal rights, or whenever it can be separated or divided from the acquired entity and sold, transferred, licensed, rented or exchanged, either individually or in combination with a related contract, asset or liability. Such intangibles are amortized on a straight-line basis over their estimated useful lives unless the estimated useful life is determined to be indefinite. The Company’s intangible assets consist of client lists (amortized over five years), assembled workforce (amortized over five years), websites and domain names (amortized over 15 years) and testing licenses (amortized over 5 years). The Company performed its annual fair value assessment at September 30, 2018, on its subsidiaries with material goodwill and intangible asset amounts on their respective balance sheets and determined that the carrying value of its goodwill exceeded its estimated fair value. As such, the Company recorded an impairment charge to its goodwill of $1,396,319. During the year ended September 30, 2017, the Company did not record any impairment charges related to the carrying amounts of its goodwill or intangible assets.
Business Combinations	We have adopted the amendment to ASC 805 for the accounting for business acquisitions both during the period of the acquisition and in subsequent periods. Among the more significant changes in the accounting for acquisitions are the following: · Contingent consideration is recorded at fair value as an element of purchase price with subsequent adjustments recognized in operations. · Subsequent decreases in valuation allowances on acquired deferred tax assets are recognized in operations after the measurement period. · Upon gaining control of an entity in which an equity method or cost basis investment was held, the carrying value of that investment is adjusted to fair value with the related gain or loss recorded in earnings.
Reclassification	Certain amounts in the 2017 financial statements have been reclassified to conform to the 2018 financial presentation. These reclassifications have no impact on net loss.
Use of Estimates	The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions may have a material impact on the financial condition and results of operations of the Company during the period in which such changes occurred. Actual results could differ from those estimates. The Company’s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.
Revenue Recognition	In 2018 the Company recognizes revenue under ASC 606, Revenue from Contracts with Customers. The core principle of the new revenue standard is that a company should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the company expects to be entitled in exchange for those goods or services. The following five steps are applied to achieve that core principle: · Step 1: Identify the contract with the customer · Step 2: Identify the performance obligations in the contract · Step 3: Determine the transaction price · Step 4: Allocate the transaction price to the performance obligations in the contract · Step 5: Recognize revenue when the company satisfies a performance obligation In 2017 the Company's policy was that revenues and gains will be recognized in accordance with ASC Topic 605-10-2, "Revenue Recognition." Under ASC Topic 605-10-25, revenue earning activities are recognized upon the sale and delivery of its products and services. The Company generates revenue from consulting services, licensing agreements and testing of cannabis and cannabis products for both medicinal and recreational consumption. The Company accounts for a contract after it has been approved by all parties to the arrangement, the rights of the parties are identified, payment terms are identified, the contract has commercial substance and collectability of consideration is probable. The Company evaluates the services promised in each contract at inception to determine whether the contract should be accounted for as having one or more performance obligations. The Company’s services included in its contracts are distinct from one another. The Company determines the transaction price for each contract based on the consideration it expects to receive for the distinct services being provided under the contract. The Company recognizes revenue as performance obligations are satisfied and the customer obtains control of the goods or services provided. In determining when performance obligations are satisfied, the Company considers factors such as contract terms, payment terms and whether there is an alternative future use of the product or service. The Company recognizes revenue from testing services upon delivery of its testing results to the client. Customer orders for testing services are generally completed within two weeks of receiving the order. Consulting engagements may vary in length and scope, but will generally include the review and/or preparation of regulatory filings, business plans and financial models to customers within the same industry. Revenue from consulting services is recognized upon completion of deliverables as outlined in the consulting agreement. The Company recognizes revenue from right of use license agreements upon transfer of control of the functional intellectual property. In certain licensing agreements, the Company may receive royalty revenues based upon performance metrics which are recognized as earned over time. The Company generated revenues of $3,365,525 and $3,021,030 during the years ended September 30, 2018 and 2017, respectively and had deferred revenues of $363,211 and $160,081 as of September 30, 2018 and 2017, respectively.
Cost of Revenue Recognition	The Company recognizes all costs incurred that are directly related to revenue generating activities as a cost of revenue. These costs include salaries and payroll taxes associated with lab employees, rent and utilities on lab facilities, repairs and maintenance to facilities and equipment, depreciation of lab equipment and outsourced professional services utilized for consulting engagements. Cost of revenues totaled $3,837,288 and $2,456,523 during the years ended September 30, 2018 and 2017, respectively.
Stock-Based Compensation	In accordance with ASC No. 718, Compensation – Stock Compensation The Company utilizes the Black-Scholes option pricing model, which was developed for use in estimating the fair value of options. Option-pricing models require the input of highly complex and subjective variables including the expected life of options granted and the expected volatility of the Company’s stock price over a period equal to or greater than the expected life of the options. Equity instruments issued to non-employees are recorded on the basis of the fair value of the instruments, as required by ASC 718. ASC No. 505, Equity Based Payments to Non-Employees
Income Taxes	The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740-10, “Accounting for Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year; and, (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if, based on the weight of available positive and negative evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. ASC 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition of a tax position taken or expected to be taken on a tax return. Under ASC 740-10, a tax benefit from an uncertain tax position taken or expected to be taken may be recognized only if it is “more likely than not” that the position is sustainable upon examination, based on its technical merits. The tax benefit of a qualifying position under ASC 740-10 would equal the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all the relevant information. A liability (including interest and penalties, if applicable) is established to the extent a current benefit has been recognized on a tax return for matters that are considered contingent upon the outcome of an uncertain tax position. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable.
Capital Leases	The Company accounts for capital leases in accordance with ACS 840-30. During the year ended September 30, 2018, the Company entered into three separate long-term leases for equipment that contain a $1 buyout 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 to Capital Assets and Assets Not-In-Service. 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 Capital Assets. As of September 30, 2018, there was a total of $916,472 of future payments due through October 2023 of which $34,246 are financing charges leaving a total principal balance of $882,226. Of this amount, $246,855 is current and $669,618 is long term as of September 30, 2018. Future annual payments required under the capital leases through termination are as follows: Year ended September 30, Principal Interest Total 2019 227,184 19,671 246,855 2020 216,071 12,231 228,302 2021 218,212 2,343 220,556 2022 91,108 - 91,108 2023 91,108 - 91,108 2024 38,544 - 38,544 Total $ 882,226 $ 34,246 $ 916,472
Concentration of Credit Risk	Instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits, notes receivable and accounts receivable. As of September 30, 2018, the Company did not hold cash at any financial institution in excess of the amount insured by the Federal Deposit Insurance Corporation (“FDIC”) of up to $250,000. As of September 30, 2018 and 2017, the Company had a note receivable totaling $1,300,000 due from a single entity. As of September 30, 2018, the Company had total accounts receivable, net of allowances, of $234,178. Three separate clients comprised a total of 38% of this balance as follows: Balance Percent of Total Customer 1 $ 180,000 28 % Customer 2 32,750 5 % Customer 3 30,000 5 % All others 405,903 62 % Total 648,653 100 % Allowance for doubtful accounts (414,475 ) Net accounts receivable $ 234,178
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 Building 39 years Laboratory and Computer Equipment 5 years Furniture and Fixtures 7 years Software 3 years Domains 15 years
Impairment of Long-Lived Assets	The Company evaluates, on a periodic basis, long-lived assets to be held and used for impairment in accordance with the reporting requirements of ASC 360-10. The evaluation is based on certain impairment indicators, such as the nature of the assets, the future economic benefit of the assets, any historical or future profitability measurements, as well as other external market conditions or factors that may be present. If these impairment indicators are present or other factors exist that indicate that the carrying amount of the asset may not be recoverable, then an estimate of the undiscounted value of expected future operating cash flows is used to determine whether the asset is recoverable and the amount of any impairment is measured as the difference between the carrying amount of the asset and its estimated fair value. The fair value is estimated using valuation techniques such as market prices for similar assets or discounted future operating cash flows. The Company performed its annual fair value assessment at September 30, 2018, on its subsidiaries with material long-lived asset amounts on their respective balance sheets and determined that no impairment exists. During the year ended September 30, 2017, the Company recorded an impairment charge of $200,000 related to the carrying amount of its long-lived assets. See Note 6 – Property, Plant and Equipment.
Financial Instruments	The Company has adopted the guidance under ASC Topic 820 for financial instruments measured on a fair value on a recurring basis. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC Topic 820 establishes a fair value hierarchy, giving the highest priority to quoted prices in active markets and the lowest priority to unobservable data and requires disclosures for assets and liabilities measured at fair value based on their level in the hierarchy. The fair value hierarchy is based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: · 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 cash, accounts payable, and accrued liabilities. The carrying values of these financial instruments approximate their fair value due to their short maturities. The carrying amount of the Company’s debt approximates fair value because the interest rates on these instruments approximate the interest rate on debt with similar terms available to the Company. The Company analyzes all financial instruments with features of both liabilities and equity under ASC 480, “Distinguishing Liabilities from Equity” and ASC 815, “Derivatives and Hedging”. Derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in results of operations as adjustments to fair value of derivatives. The effects of interactions between embedded derivatives are calculated and accounted for in arriving at the overall fair value of the financial instruments. In addition, the fair value of free-standing derivative instruments such as warrant and option derivatives are valued using the Monte Carlo simulation model. The Company’s derivative liabilities were adjusted to fair market value at the end of each reporting period, using Level 3 inputs. 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, 2018: Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 1,181,278 $ 1,181,278 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
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.
Basic Earning (Loss) Per Share	The Company computes net income (loss) per share in accordance with Accounting Standards Codification (“ASC”) 260, " Earnings per Share
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued new guidance (ASU 2016-02) that affects the accounting and disclosure requirements for leases. The FASB requires the recognition of all leases that are longer than one year onto the balance sheet, which will result in the recognition of a right of use asset and a corresponding lease liability. The right of use asset and lease liability will be measured initially using the present value of remaining rental payments. In July 2018, the FASB issued additional guidance on leases which allows and entity to recognize a cumulative-effect adjustment to the opening balance of retained earnings upon adoption. The guidance is effective for annual and interim periods beginning after December 15, 2015. In March 2019, the FASB issued ASU 2019-01, Codification Improvements, which clarifies certain aspects of the new lease standard. The Company plans on adopting the lease standard in the second quarter of fiscal 2019 with a cumulative-effect adjustment to opening retained earnings in the period of adoption. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting ” 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 does not believe it will an impact on the Company’s revenue recognition practices and will adopt the standard on October 1, 2018. In January 2017, the FASB issued ASU 2017-04, “ Intangibles—Goodwill and Other (Topic 350), Simplifying the Test for Goodwill Impairment”. In January 2017, the FASB issued ASU 2017-01, “ Business Combinations (Topic 805): Clarifying the Definition of a Business, Management believes recently issued accounting pronouncements will have no impact on the financial statements of the Company. In June 2018, the FASB issued ASU 2018-07, Compensation - Stock Compensation (Topic 718) Compensation - Stock Compensation Revenue from Contracts with Customers In August 2018, the SEC issued Final Rule Release No. 33-10532, Disclosure Update and Simplification. Under the final rule Company’s must now analyze changes in stockholders’ equity in the form of a reconciliation, for the current and comparative year-to-date, with subtotals for each interim period. 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.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2018
Summary Of Significant Accounting Policies
Future annual payments capital lease	Year ended September 30, Principal Interest Total 2019 227,184 19,671 246,855 2020 216,071 12,231 228,302 2021 218,212 2,343 220,556 2022 91,108 - 91,108 2023 91,108 - 91,108 2024 38,544 - 38,544 Total $ 882,226 $ 34,246 $ 916,472
Concentration of Credit Risk	Balance Percent of Total Customer 1 $ 180,000 28 % Customer 2 32,750 5 % Customer 3 30,000 5 % All others 405,903 62 % Total 648,653 100 % Allowance for doubtful accounts (414,475 ) Net accounts receivable $ 234,178
Estimated useful lives of depreciable assets	Estimated Useful Lives Building 39 years Laboratory and Computer Equipment 5 years Furniture and Fixtures 7 years Software 3 years Domains 15 years
Financial assets and liabilities measured at fair value	Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 1,181,278 $ 1,181,278 Level 1 Level 2 Level 3 Total Liabilities Derivative financial instruments $ - $ - $ 294,637 $ 294,637

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	12 Months Ended
	Sep. 30, 2018
Proforma of the Company's operations	Revenues Testing services $ 3,576,919 $ 3,499,135 Consulting services 176,832 347,044 Total revenue 3,753,751 3,846,179 Cost of revenue Testing services 3,301,016 3,089,092 Consulting services 190,125 115,387 Depreciation and amortization 529,732 145,203 Total cost of revenue 4,020,873 3,349,681 Gross margin (267,122 ) 496,498 Operating expenses Selling, general and administrative 7,766,313 3,396,397 Depreciation and amortization 202,873 222,714 Total operating expenses 7,969,186 3,619,111 Loss from operations (8,236,308 ) (3,122,614 ) Other income (expense) Interest expense, net of interest income (4,872,084 ) (1,011,259 ) Other income 7,246 (22,170 ) Loss on settlement of debt and account payable (56,093 ) - Impairment loss (1,396,319 ) (200,000 ) Gain (loss) on change in fair market value of derivative liabilities 2,555,350 (285,887 ) Total other income (expense) (3,761,900 ) (1,519,316 ) Net loss $ (11,998,208 ) $ (4,641,930 )
Greenhaus Analytical Labs, LLC [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED CASH $ 13,070 ACCOUNTS RECEIVABLE 21,767 PREPAID EXPENSES 300 SECURITY DEPOSITS 700 PROPERTY PLANT AND EQUIPMENT 81,311 LICENSE 256,000 CUSTOMER CONTRACTS/RELATIONSHIPS 11,500 GOODWILL 653,453 TOTAL ASSETS ACQUIRED $ 1,038,101 LIABILITIES ASSUMED ACCOUNTS PAYABLE $ (73,866 ) RELATED PARTY PAYABLES (194,512 ) NOTES PAYABLE (25,000 ) TOTAL LIABILITIES ASSUMED (293,378 ) NET ASSETS ACQUIRED FROM GHA ACQUISITION $ 744,723
Green Style Consulting, LLC [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED PROPERTY PLANT AND EQUIPMENT $ 19,300 CUSTOMER CONTRACTS/RELATIONSHIPS 14,800 GOODWILL 269,125 TOTAL ASSETS ACQUIRED $ 303,225 LIABILITIES ASSUMED - NET ASSETS ACQUIRED FROM GREEN STYLE ACQUISITION $ 303,225
Viridis Analytics, Inc [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED CASH $ 1,914 ACCOUNTS RECEIVABLE 65,776 OTHER CURRENT ASSET 600 PROPERTY PLANT AND EQUIPMENT 152,126 WEBSITE 7,215 CUSTOMER CONTRACTS/RELATIONSHIPS 13,500 FAVORABLE LEASE 3,100 GOODWILL 620,151 TOTAL ASSETS ACQUIRED $ 864,382 LIABILITIES ASSUMED $ - NET ASSETS ACQUIRED FROM VIRIDIS ACQUISITION $ 864,382
C3 Labs, LLC [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED Cash $ 20,468 Accounts receivable 5,110 Other current assets 3,461 Security deposits 20,000 Equipment 244,875 License 247,000 Customer list 112,000 Non-compete agreement 88,000 Goodwill 291,697 TOTAL ASSETS ACQUIRED $ 1,032,611 LIABILITIES ASSUMED Accounts payable 4,314 Deferred rent 28,297 TOTAL LIABILITIES ASSUMED 32,611 Non-controlling interest (400,000 ) NET ASSETS ACQUIRED $ 600,000
Keystone Labs [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED Cash $ 371,278 Accounts receivable 65,815 Prepaid expenses and other current assets 38,415 Equipment 40,774 Intellectual property 334,719 Websites and domain names 18,299 Customer list 521,539 Non-compete agreement 97,302 Goodwill 2,716,027 TOTAL ASSETS ACQUIRED $ 4,204,167 LIABILITIES ASSUMED Accounts payable 108,207 Capital lease obligation 12,826 Related party payables 153,755 Deferred revenue 5,189 TOTAL LIABILITIES ASSUMED 279,977 Non-controlling interest (1,962,095 ) NET ASSETS ACQUIRED $ 1,962,095
MRX Labs [Member]
Fair values of the assets acquired and liabilities	ASSETS ACQUIRED LAND $ 212,550 BUILDING 937,450 PROPERTY PLANT AND EQUIPMENT 721,000 CUSTOMER CONTRACTS/RELATIONSHIPS 65,250 ASSEMBLED WORKFORCE 50,750 GOODWILL 718,000 TOTAL ASSETS ACQUIRED $ 2,705,000 LIABILITIES ASSUMED 174,000 NET ASSETS ACQUIRED FROM MRX $ 2,531,000

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2018
Intangible Assets
Schedule of Impaired Intangible Assets	2018 2017 Customer list $ 865,672 $ 480,670 License 503,000 256,000 Favorable lease 3,100 3,100 Website 49,690 41,965 Non-Compete 184,563 - Assembled Workforce 50,750 - Intellectual Property 342,610 - Total 1,999,385 781,735 Accumulated amortization (318,815 ) (189,475 ) Net value 1,680,570 $ 592,260
Schedule of future amortization associated with the intangible assets acquired	For the years ended September 30, Amortization 2019 $ 395,362 2020 363,002 2021 301,716 2022 232,537 2023 194,770 2024 127,163 2025 45,557 2026 2,317 2027 2,317 2028 2,317 2029 2,317 2030 868 Total $ 1,670,134

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Sep. 30, 2018
Property And Equipment
Plant and Equipment	2018 2017 Assets Not-In-Service $ 455,540 $ - Capital Assets 535,095 68,900 Land 212,550 - Buildings & Real Estate 937,450 - Furniture and Equipment 189,459 146,870 Laboratory Equipment 2,468,141 370,171 Software 63,913 58,333 Leasehold Improvements 303,331 41,081 Vehicles 83,915 75,165 Total 5,249,394 760,520 Accumulated depreciation (644,291 ) (213,447 ) Net value $ 4,605,103 $ 547,073

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	12 Months Ended
	Sep. 30, 2018
Loans Payable Tables
Schedule of loans payable outstanding	September 30, 2018 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. 60,477 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 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. 500,000 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 On June 28, 2018, the Company executed a note payable for $650,000 for the purchase of the building at 14775 SW 74 th 646,231 - On July 5, 2018, the Company executed a note payable for $750,000 for the asset purchase of MRX Labs (see note 3). The note carries interest at 8% annually and is due on January 5, 2019. 750,000 - 1,956,708 1,691,039 Less: unamortized original issue discounts (119,000 ) (127,662 ) Total loans payable 1,837,708 1,563,377 Less: current portion of loans payable 643,627 1,503,545 Long-term portion of loans payable $ 1,193,781 $ 59,832

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	12 Months Ended
	Sep. 30, 2018
Convertible Notes Payable
Schedule of warrants associated with the debt issue costs	Expected term of options granted 2.00 years Expected volatility 223 % Risk-free interest rate 2.49 % Expected dividend yield 0 %
Schedule of warrants issued with the convertible debentures	Expected term of options granted 2.00 years Expected volatility 211-223 % Risk-free interest rate 2.09-2.25 % Expected dividend yield 0 %
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 September 30, 2018: Holder Issue Date Due Date Principal Unamortized Debt Discount Carrying Value Accrued Interest Noteholder 5 7/2/18 10/1/18 220,000 (220 ) 219,780 Noteholder 6 7/2/18 10/1/18 220,000 (220 ) 219,780 Noteholder 7 8/1/18 10/1/18 330,000 (492 ) 329,508 4,412 Noteholder 4 8/14/18 8/14/19 167,100 (13,591 ) 153,509 Noteholder 8 8/29/18 2/28/19 222,222 (78,670 ) 143,552 1,005 Noteholder 9 9/6/18 9/6/19 125,000 (89,921 ) 35,079 856 Noteholder 10 9/17/18 9/17/19 62,500 (57,381 ) 5,119 240 Noteholder 6 9/17/18 3/11/19 585,000 (513,062 ) 71,938 1,931,822 (753,557 ) 1,178,265 6,513

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Sep. 30, 2018
Derivative Liabilities
Summary of derivative liabilities	Fair Value of Embedded Derivative Liabilities: Balance, September 30, 2017 $ 294,637 Initial measurement of derivative liabilities 6,549,289 Change in fair market value (3,320,536 ) Write off due to conversion (2,342,112 ) Balance, September 30, 2018 $ 1,181,278
Summary of loss on derivative liability	Year Ended September 30, 2018 2017 Day one loss due to derivatives on convertible debt $ (765,114 ) $ (481,794 ) Change in fair value of derivatives 3,320,464 195,907 Total derivative gain (loss) $ 2,555,350 $ (285,887 )

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2018
Income Taxes Tables Abstract
Schedule of Effective Income Tax Rate Reconciliation	September 30, September 30, 2018 2017 Income tax provision at the federal statutory rate 35.0 % 35.0 % Effect on operating losses -35.0 % -35.0 %
Schedule of Deferred Tax Assets and Liabilities	September 30, September 30, Net deferred tax assets consisted of the following: 2018 2017 Net operating loss carryforward $ 4,071,932 $ 1,076,144 Valuation allowance (4,071,932 ) (1,076,144 ) Net deferred tax asset $ - $ -
Schedule of Components of Income Tax Expense	September 30, September 30, 2018 2017 Computed federal income tax expense at statutory rate is as follows. $ (4,071,932 ) $ (1,256,517 ) Depreciation and amortization 253,703 99,748 Deferred revenue 127,124 14,280 Common stock issued for services 136,671 225,598 Common stock issued under employee incentive plan 251,791 58,102 Stock option expense 595,304 41,502 Amortization of debt discounts 1,519,967 299,917 Default penalties on convertible notes payable - - Change in derivative liability 254,788 100,060 Change in valuation allowance 932,585 417,310 Income tax expense $ - $ -

INDUSTRY SEGMENTS (Tables)

INDUSTRY SEGMENTS (Tables)	12 Months Ended
	Sep. 30, 2018
Industry Segments Tables
Summary of the Company's current segments	Year ended September 30, 2018 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 176,832 $ 3,188,693 $ 3,365,525 Segment income (loss) from operations (3,802,702 ) (1,835,901 ) (2,537,821 ) (8,176,424 ) Total assets (16,650 ) 1,534,823 12,836,787 14,354,960 Capital expenditures - - (4,246,770 ) (4,246,770 ) Depreciation and amortization - - 724,865 724,865 Year ended September 30, 2017 Corporate Consulting Services Testing Services Total Consolidated Revenue $ - $ 324,803 $ 2,696,227 $ 3,021,030 Segment income (loss) from operations (1,027,737 ) (344,833 ) (698,271 ) (2,070,842 ) Total assets 26,842 1,534,823 4,456,269 6,017,934 Capital expenditures - (1,038 ) (252,008 ) (253,046 ) Depreciation and amortization - 23,895 261,097 284,993

COMMETTMENTS AND CONTINGECIES (

COMMETTMENTS AND CONTINGECIES (Tables)	12 Months Ended
	Sep. 30, 2018
Commettments And Contingecies
Operating Leases	Year ending September 30, 2019 955,679 2020 974,675 2021 730,840 2022 567,380 2023 315,629 Total $ 3,544,213

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	12 Months Ended
	Sep. 30, 2018
Stock Options And Warrants
Summary of stock option and warrant activity	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 4,073,000 0.767 Exercised - - Forfeited (90,000 ) 0.878 Expired - - Outstanding, September 30, 2018 4,638,050 $ 0.784
Schedule of outstanding and exercisable options and warrants	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 $ 0.400 110,000 $ 0.400 2.88 110,000 $ 0.400 $ 0.500 165,000 $ 0.500 2.95 162,500 $ 0.500 $ 0.600 597,300 $ 0.600 1.33 597,300 $ 0.600 $ 0.650 145,000 $ 0.650 4.07 36,250 $ 0.650 $ 0.800 3,195,750 $ 0.800 2.74 2,808,250 $ 0.800 $ 0.850 100,000 $ 0.850 4.55 - $ 0.850 $ 1.050 25,000 $ 1.050 5.04 - $ 1.050 $ 1.260 220,000 $ 1.260 3.75 110,000 $ 1.260 $ 1.300 10,000 $ 1.300 3.05 7,500 $ 1.300 $ 1.386 60,000 $ 1.386 3.75 30,000 $ 1.386 $ 1.666 10,000 $ 1.666 3.84 5,000 $ 1.666 Total 4,638,050 $ 0.784 3.322 3,866,800 $ 0.763 The assumptions used in these calculations are summarized as follows: September 30, 2018 Expected term of options granted 5 years Expected volatility 14.63 % Risk-free interest rate 2.94 % Expected dividend yield 0 %
Schedule of information regarding outstanding and exercisable options and warrants	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 assumptions used in these calculations are summarized as follows: September 30, 2017 Expected term of options granted 5 years Expected volatility 2.68 % Risk-free interest rate 1.89 % Expected dividend yield 0 %

NATURE OF ACTIVITIES AND CONTIN

NATURE OF ACTIVITIES AND CONTINUANCE OF BUSINESS (Details Narrative) - $ / shares	Jun. 01, 2016	Sep. 30, 2018	May 02, 2018	Dec. 29, 2017	Oct. 19, 2016	Sep. 17, 2015
Keystone Labs [Member]
Ownership percentage			50.00%
Purchase Agreement [Member] | CR Labs [Member]
Acquired shares percentage						80.00%
Purchase Agreement [Member] | Smith Scientific Industries [Member]
Common stock purchase	80.00%
Purchase Agreement [Member] | Greenhaus Analytical Labs, LLC [Member]
Ownership percentage					100.00%
Purchase Agreement [Member] | C3 Labs, LLC [Member]
Outstanding shares percentage				$ 0.60
Purchase Agreement [Member] | Keystone Labs [Member]
Outstanding shares percentage			$ 50
Purchase Agreement [Member] | WB Partners [Member]
Ownership percentage		5.00%
Purchase Agreement [Member] | Mr. Waldrop and Ms. Glauser [Member]
Common stock purchase		80.00%

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	Sep. 30, 2018USD ($)
2019	$ 246,855
2020	228,302
2021	220,556
2022	91,108
2023	91,108
2024	38,544
Total	916,472
Interest [Member]
2019	19,671
2020	12,231
2021	2,343
2022
2023
2024
Total	34,246
Principal [Member]
2019	227,184
2020	216,071
2021	218,212
2022	91,108
2023	91,108
2024	38,544
Total	$ 882,226

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Total	$ 648,653
Allowance for doubtful accounts	(414,475)
Net accounts receivable	$ 414,475	$ 74,782
Concentration of Credit Risk percentage	100.00%
Customer 1 [Member]
Total	$ 180,000
Concentration of Credit Risk percentage	28.00%
Customer 2 [Member]
Total	$ 32,750
Concentration of Credit Risk percentage	50.00%
Customer 3 [Member]
Total	$ 30,000
Concentration of Credit Risk percentage	50.00%
All others [Member]
Total	$ 405,903
Concentration of Credit Risk percentage	62.00%

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3)	12 Months Ended
	Sep. 30, 2018
Building [Member]
Estimated useful life	39 years
Laboratory and Computer Equipment [Member]
Estimated useful life	5 years
Equipment [Member]
Estimated useful life	7 years
Software [Member]
Estimated useful life	3 years
Domains [Member]
Estimated useful life	15 years

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Liabilities
Derivative financial instruments	$ 294,637	$ 1,181,278
Level 1 [Member]
Liabilities
Derivative financial instruments
Level 2 [Member]
Liabilities
Derivative financial instruments
Level 3 [Member]
Liabilities
Derivative financial instruments	$ 294,637	$ 1,181,278

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Voting equity interests	50.00%	50.00%
Dilutive common shares outstanding		16,548,473	10,433,939
Revenues	$ 218,160	$ 3,365,525	$ 3,021,030
Deferred revenue	363,211	363,211	160,081
Total cost of revenues		3,837,288	2,456,523
Note receivable current	100,000	100,000	100,000
Note receivable long term	1,200,000	1,200,000	1,200,000
Note receivable	1,300,000	$ 1,300,000
Due date		Sep. 6, 2024
Interest rate		8.00%
Interest amount		$ 120,849
Capital lease obligation, current	677,030	677,030	37,990
Accounts receivable, net of allowance	414,475	414,475	74,782
Capital lease obligation, non current portion	148,433	148,433	52,777
Net present value of leased equipment	116,800	116,800
Capital lease future payment	916,472	$ 916,472
Future payment due date		October 2023
Financing charges	34,246	$ 34,246
Total principal balance	882,226	882,226
Cash, FDIC Insured Amount	250,000	250,000
Impairment charge		1,396,319	$ 200,000
Buyout on lease termination	$ 1	$ 1
client lists [Member]
Amortization of Intangible Assets		5 years
Websites and Domain Names [Member]
Amortization of Intangible Assets		15 years
Testing Licenses [Member]
Amortization of Intangible Assets		5 years

ACQUISITIONS (Details)

ACQUISITIONS (Details) - USD ($)	Sep. 30, 2018	May 05, 2018	Sep. 30, 2017
ASSETS ACQUIRED:
OTHER CURRENT ASSET	$ 146,816		$ 7,438
PREPAID EXPENSES	45,940		169,557
LAND	212,550
GOODWILL	6,037,404		2,958,137
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	1,546,617		773,053
NONCONTROLLING INTEREST	1,934,634		$ 158,124
MRX Labs [Member]
ASSETS ACQUIRED:
LAND	212,550
BUILDING	937,450
PROPERTY PLANT AND EQUIPMENT	721,000	$ 721,000
ASSEMBLED WORKFORCE	50,750
CUSTOMER CONTRACTS/RELATIONSHIPS	65,250
GOODWILL	718,000	$ 718,000
TOTAL ASSETS ACQUIRED	2,705,000
TOTAL LIABILITIES ASSUMED	174,000
NET ASSETS ACQUIRED FROM ACQUISITION	2,531,000
C3 Labs, Inc. [Member]
ASSETS ACQUIRED:
CASH	20,468
ACCOUNT RECEIVABLE	5,110
OTHER CURRENT ASSET	3,461
SECURITY DEPOSITS	20,000
PROPERTY PLANT AND EQUIPMENT	244,875
LICENSE	247,000
CUSTOMER LIST	112,000
NON-COMPETE AGREEMENT	88,000
GOODWILL	291,697
TOTAL ASSETS ACQUIRED	1,032,611
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	4,314
DEFERRED RENT	28,297
TOTAL LIABILITIES ASSUMED	32,611
NONCONTROLLING INTEREST	(400,000)
NET ASSETS ACQUIRED FROM ACQUISITION	600,000
Keystone Labs [Member]
ASSETS ACQUIRED:
CASH	371,278
ACCOUNT RECEIVABLE	65,815
PREPAID EXPENSES	38,415
PROPERTY PLANT AND EQUIPMENT	40,774
INTELLECTUAL PROPERTY	334,719
WEBSITE	18,299
CUSTOMER LIST	521,539
NON-COMPETE AGREEMENT	97,302
GOODWILL	2,716,027
TOTAL ASSETS ACQUIRED	4,204,167
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	108,207
CAPITAL LEASE OBLIGATION	12,826
RELATED PARTY PAYABLES	153,755
TOTAL LIABILITIES ASSUMED	279,977
NONCONTROLLING INTEREST	(1,962,095)
NET ASSETS ACQUIRED FROM ACQUISITION	1,962,095
GreenHaus Analytical Labs, LLC [Member]
ASSETS ACQUIRED:
CASH	13,070
ACCOUNT RECEIVABLE	21,767
PREPAID EXPENSES	300
SECURITY DEPOSITS	700
PROPERTY PLANT AND EQUIPMENT	81,311
LICENSE	256,000
CUSTOMER CONTRACTS/RELATIONSHIPS	11,500
GOODWILL	653,453
TOTAL ASSETS ACQUIRED	1,038,101
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	(73,866)
RELATED PARTY PAYABLES	(194,512)
NOTES PAYABLE	(25,000)
TOTAL LIABILITIES ASSUMED	(293,378)
NET ASSETS ACQUIRED FROM ACQUISITION	744,723
Green Style Consulting, LLC [Member]
ASSETS ACQUIRED:
PROPERTY PLANT AND EQUIPMENT	19,300
CUSTOMER CONTRACTS/RELATIONSHIPS	14,800
GOODWILL	269,125
TOTAL ASSETS ACQUIRED	303,225
TOTAL LIABILITIES ASSUMED
NET ASSETS ACQUIRED FROM ACQUISITION	303,225
Viridis Analytics MA, LLC [Member]
ASSETS ACQUIRED:
CASH	1,914
ACCOUNT RECEIVABLE	65,776
OTHER CURRENT ASSET	600
PROPERTY PLANT AND EQUIPMENT	152,126
WEBSITE	7,215
CUSTOMER CONTRACTS/RELATIONSHIPS	13,500
FAVORABLE LEASE	3,100
GOODWILL	620,151
TOTAL ASSETS ACQUIRED	864,382
TOTAL LIABILITIES ASSUMED
NET ASSETS ACQUIRED FROM ACQUISITION	$ 864,382

ACQUISITIONS (Details 1)

ACQUISITIONS (Details 1) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Revenues
Testing services		$ 3,188,693	$ 2,696,227
Consulting services		176,832	324,803
Revenues	$ 218,160	3,365,525	3,021,030
Cost of revenue
Testing services		3,125,171	2,282,164
Consulting services		190,125	70,505
Depreciation and amortization		724,865	284,993
Total cost of revenue		3,837,288	2,456,523
Operating expenses
Selling, general and administrative		7,501,788	2,454,210
Depreciation and amortization		202,873	181,139
Other income (expense)
Interest expense, net of interest income		(4,870,103)	(1,011,150)
Other income		7,246
Loss on settlement of debt and account payable		(56,093)	(22,170)
Gain (loss) on change in fair market value of derivative liabilities		2,555,350	(285,887)
Net Loss		(11,936,343)	(3,590,049)
Pro Forma [Member]
Revenues
Testing services		3,576,919	3,499,135
Consulting services		176,832	347,044
Revenues		3,753,751	3,846,179
Cost of revenue
Testing services		3,301,016	3,089,092
Consulting services		190,125	115,387
Depreciation and amortization		529,732	145,203
Total cost of revenue		4,020,873	3,349,681
Gross margin		(267,122)	496,498
Operating expenses
Selling, general and administrative		7,766,313	3,396,397
Depreciation and amortization		202,873	222,714
Total operating expenses		7,969,186	3,619,111
Loss from Operations		(8,236,308)	(3,122,614)
Other income (expense)
Interest expense, net of interest income		(4,872,084)	(1,011,259)
Other income		7,246	(22,170)
Loss on settlement of debt and account payable		(56,093)
Impairment loss		(1,396,319)	(200,000)
Gain (loss) on change in fair market value of derivative liabilities		2,555,350	(285,887)
Total other income (expense)		(3,761,900)	(1,519,316)
Net Loss		$ (11,998,208)	$ (4,641,930)

ACQUISITIONS (Details Narrative

ACQUISITIONS (Details Narrative) - USD ($)	May 05, 2018	Jul. 14, 2017	Jan. 01, 2018	Jul. 31, 2017	Oct. 26, 2016	Oct. 19, 2016	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	May 02, 2018
Total revenues							$ 218,160	$ 3,365,525	$ 3,021,030
Acquisition paid for goodwill							6,037,404	6,037,404	$ 2,958,137
Customer Lists [Member]
Amortization period			7 years
License [Member]
Amortization period			7 years
Non-compete [Member]
Amortization period			5 years
Series D Preferred Stock [Member]
Preferred stock, value							114,500	114,500
Convertible Notes Payable [Member]
Maturity date		Jul. 14, 2018
C3 Labs, LLC [Member] | Option One [Member]
Option to purchase of additional interest, 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
C3 Labs, LLC [Member] | Option Two [Member]
Option to purchase of additional interest, description			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
C3 Labs, LLC [Member] | Convertible Notes Payable [Member]
Ownership percentage			60.00%
Convertible notes payable, issued			$ 500,000
Convertible, conversion price per share			$ 0.75
Notes payable, issued			$ 100,000
Maturity date			Jun. 30, 2018
C3 Labs, LLC [Member] | Notes Payble [Member]
Maturity date			Mar. 31, 2018
Green Style Consulting, LLC [Member]
Preferred stock, value					$ 210,000
Issuance of promissory note					50,000
Transaction cost					303,225
Cash payment					$ 20,000
Purchase agreement					The note payable may be converted to common stock of the Company at certain dates as follows: 50% on November 1, 2017 and 50% on November 1, 2018. Each conversion may occur at the option of the holder at a price equal to a 20% discount from the lowest trading price in the prior five trading days. Additionally, the Company has agreed to pay the sellers 20% of EVIO California, Inc.’s net profits effective November 1, 2016 for a period of three years ending October 31, 2019.
Promissory note, premium					$ 7,415
License and customer contract useful lives					5 years
Future monthly profit					$ 15,810
Acquisition paid for goodwill							269,125	269,125
Acquisition paid for property and equipment							19,300	19,300
Green Style Consulting, LLC [Member] | Series D Preferred Stock [Member]
Shares issued					210,000
Greenhaus Analytical Labs, LLC [Member]
Transaction cost						$ 744,723
Purchase agreement						Portions of the note payable may be converted to common stock of the Company at certain dates as follows: 25% on April 16, 2018; 25% on October 16, 2019 and 25% on October 15, 2020. Each conversion may occur at the option of the holder at a price equal to a 20% discount from the lowest trading price in the prior five trading days.
License and customer contract useful lives						5 years
Greenhaus Analytical Labs, LLC [Member] | Purchase Agreement [Member]
Ownership percentage						100.00%
Preferred stock, value						$ 460,000
Issuance of promissory note						340,000
Promissory note, discount value						$ 284,723
Greenhaus Analytical Labs, LLC [Member] | Series D Preferred Stock [Member]
Shares issued						460,000
Viridis Analytics MA, LLC [Member]
Ownership percentage				100.00%
Issuance of promissory note				$ 500,000
Transaction cost				864,382
Cash payment				500,000
Promissory note, discount value				$ 364,382
License and customer contract useful lives				5 years
Keystone Labs [Member]
Ownership percentage										50.00%
Cash payment										$ 1,962,095
Acquisition paid for goodwill							2,716,027	2,716,027
Acquisition paid for property and equipment							40,774	40,774
Keystone Labs [Member] | Canadian Dollars [Member]
Cash payment										$ 2,495,000
MRX Labs [Member]
Ownership percentage	8.00%
Transaction cost	$ 2,705,000
Cash payment	750,000
Acquisition paid for property	1,150,000
Acquisition paid for goodwill	718,000						718,000	718,000
Acquisition paid for property and equipment	721,000						$ 721,000	$ 721,000
Acquisition paid for customer contracts and relationships	$ 50,750

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Total	$ 1,999,385	$ 781,735
Accumulated amortization	(318,816)	(189,475)
Net value	1,680,569	592,260
Customer Lists [Member]
Total	865,672	480,670
License [Member]
Total	503,000	256,000
Favorable lease [Member]
Total	3,100	3,100
Website [Member]
Total	49,690	41,965
Non-compete [Member]
Total	184,563
Assembled Workforce [Member]
Total	50,750
Intellectual Property [Member]
Total	$ 342,610

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Total	$ 1,680,569	$ 592,260
Amortization [Member]
2019	395,362
2020	363,002
2021	301,716
2022	232,537
2023	194,770
2024	127,163
2025	45,557
2026	2,317
2027	2,317
2028	2,317
2029	2,317
2030	868
Total	$ 1,670,134

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Total	$ 5,249,394	$ 760,520
Accumulated depreciation	(644,291)	(213,447)
Net value	4,605,103	547,073
Assets Not-In-Service [Member]
Total	455,540
Capital Assets [Member]
Total	535,095	68,900
Land [Member]
Total	212,550
Buildings & Real Estate [Member]
Total	937,450
Equipment [Member]
Total	189,459	146,870
Laboratory Equipment [Member]
Total	2,468,141	370,171
Software [Member]
Total	63,913
Leasehold Improvements [Member]
Total	303,331	41,081
Vehicles [Member]
Total	$ 83,915	75,165
Software [Member]
Total		$ 58,333

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Depreciation expense	$ 104,715	$ 19,139
Purchase of software licence	200,000
Impairment loss	(1,367,813)	$ (200,000)
Equipment [Member]
Capitalized amount	$ 535,095

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Nov. 01, 2016	Oct. 19, 2016	Sep. 30, 2018	Sep. 30, 2017
Repayment to related party			$ 22,450
Chief Science Officer [Member]
Borrowed amount			9,200	$ 7,000
Due to related parties			0	9,200
Green Style Consulting, LLC [Member]
Company repaid			24,328	6,090
Due to related parties			19,582	43,910
Interest rate	5.00%
Current Portion - Notes Payable - Related Party	$ 50,000
unamortized note premium			315	4,028
Premium on fair value	$ 7,416
Future net profit		$ 15,809
Maturity date	Oct. 31, 2018
Accrued interest		15,809	965	5,055
Greenhaus Analytical Services, LLC [Member]
Quarterly payments			25,000
Due to related parties		$ 340,000	$ 117,412	169,412
Interest rate		6.00%	0.00%
Current Portion - Notes Payable - Related Party		$ 340,000	$ 52,000	25,000
Repayment to related party			25,000
Maturity date		Oct. 16, 2020
Accrued interest			19,506	19,506
Chief Operating Officer [Member]
Borrowed amount			84,205	7,500
Due to related parties			$ 0	$ 84,205
Interest rate			0.00%	0.00%
Newport Commercials Advisors [Member]
Management consulting services expenses			$ 24,841	$ 42,192
Chief Executive Officer [Member]
Borrowed amount			4,450	75,650
Due to related parties			$ 0	$ 4,450
Interest rate			0.00%	0.00%
Eric Ezrine, CR Labs, President [Member]
Due to related parties			$ 0	$ 130
Interest rate			0.00%
Payment of severance agreement				44,500
Repayment to related party			$ 0	130
Sara Lausmann [Member]
Borrowed amount			97,500	47,714
Due to related parties			$ 592,370	$ 689,870
Interest rate			5.00%	5.00%
Accrued interest			$ 79,295	$ 47,409
Anthony Smith [Member]
Acquisition of business, amount			$ 25,000	50,000
Percentage owned			80.00%
Due to related parties			$ 236,000	261,000
Interest rate			5.00%
Accrued interest			$ 30,960	$ 18,846

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 05, 2017	Sep. 30, 2016
Common shares issued for cash proceeds, Amount	$ 2,041,501	$ 112,000
Common shares issued for cash proceeds, Shares	2,561,392	112,000
Common shares issued for equity incentive plan, Amount	$ 831,133	$ 211,071
Common shares issued for equity incentive plan, Shares	478,500	93,691
Common shares issued for services valued, Amount	$ 153,788	$ 537,515
Common shares issued for services valued, Shares	131,250	333,949
Conversion of Convertible note and accrued interest into common stock, Shares	210,553	53,304
Conversion of Convertible note and accrued interest into common stock, Amount	$ 114,792	$ 30,975
Common stock, shares issued	23,255,411	10,732,922
Common stock, shares outstanding	23,255,411	10,732,922
Debt conversion original amount	$ 52,343	$ 15,964
Reverse stock split		1:100
Settlement of common share in accounts payable, share	37,500	10,000
Settlement of accounts payable	$ 18,750	$ 11,400
Non-convertible debt settlement, common share	548,780	40,935
Non-convertible debt	$ 450,000	$ 46,666
Common stock value, share		5,000
Common stock value		$ 7,651
Common Stock [Member]
Common Stock issued	23,255,411	10,732,922		8,500,643
Shares issued for cash	2,561,392	112,000
Revised authorized capital			1,000,000,000
Series A Preferred Stock
Convertible Preferred Stock, Par Value	$ 0.0001
Convertible Preferred Stock, Shares Authorized	1,850,000
Convertible Preferred Stock, Shares Issued	0	1,840,000
Convertible Preferred Stock, Shares Outstanding	0	1,840,000
Common Stock issued	500,000,000
Common Stock outstanding	500,000,000
Convertible preferred stock, terms of conversion	Conversion at the Option of the Holder. From 12 months from the date of issuance, each holder of shares of Series A Preferred Stock may, at any time and from time to time, convert (an “Optional Conversion”) each of its shares of Series A Preferred Stock into fully paid and nonassessable shares of Common Stock at a rate equal to 4.9% of the Common Stock.
Convertible preferred stock, conversion rate	13.24
Conversion price description	For a period of 18 months after the Preferred is convertible, the conversion price of the Series A Preferred will be subject to adjustment to prevent dilution in the event that the Company issues additional shares at a purchase price less than the applicable conversion price.
Stock conversion converted instrument shares issued	2,561,392	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 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	552,500	832,500
Convertible Preferred Stock, Shares Outstanding	552,500	832,500
Fully paid and non assessable shares of Common Stock	2.5
Issuance of Common Stock	500
Shares issued for cash	114,500
Convertible Preferred Stock for cash proceeds	$ 114,500
Common shares issued for acquisition, Amount	$ 670,000
Common shares issued for acquisition, Shares	670,000
Liquidation preference	$ 1
Voting right description	Each holder of outstanding shares of Series D Preferred Stock shall be entitled to the number of votes equal to two hundred fifty (250) Common Shares.
Common stock shares issuable upon conversion, Minimum	50,000
Debt conversion converted instrument shares issued	700,000
Convertible Notes Payable [Member]
Debt conversion converted instrument shares issued	4,918,580	1,142,892
Debt conversion original amount	$ 2,805,008	$ 765,050
Settlement of common share in notes payable, share	324,000
Settlement of common share in notes payable, value	$ 162,000
Settlement of common share in debenture conversions, shares	2,309,997
Settlement of common share in debenture conversions, value	$ 1,386,000

LOANS PAYABLE (Details)

LOANS PAYABLE (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Loan Payable	$ 1,956,708	$ 1,691,039
Less: unamortized original issue discounts	(119,000)	(127,662)
Total loans payable	1,837,708	1,563,377
Less: current portion of loans payable	643,927	1,503,545
Long-term portion of loans payable	1,193,781	59,832
Loans Payable [Member]
Loan Payable	60,477	71,039
Loans Payable One [Member]
Loan Payable		500,000
Loans Payable Two [Member]
Loan Payable	500,000	1,000,000
Loans Payable Three [Member]
Loan Payable		120,000
Loans Payable Four [Member]
Loan Payable	646,231
Loans Payable Five [Member]
Loan Payable	$ 750,000

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Loans Payable [Member]
Accrued interest	$ 47,767	$ 12,625

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Principal amount	$ 1,931,822	$ 1,421,400
Unamortized Debt Discount	(753,557)	(208,680)
Carrying Value	1,178,265	1,212,720
Accrued Interest	$ 6,513	$ 30,681
Noteholder 1 [Member]
Issue Date		Mar. 2, 2017
Due Date		Mar. 2, 2018
Principal amount		$ 125,000
Unamortized Debt Discount		(38,112)
Carrying Value		86,888
Accrued Interest		$ 5,671
Noteholder 1 One [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		$ 4,712
Noteholder 1 Two [Member]
Issue Date		Aug. 14, 2018
Due Date		Aug. 14, 2018
Principal amount		$ 275,600
Unamortized Debt Discount		(13,068)
Carrying Value		262,532
Accrued Interest		$ 2,839
Noteholder 4 Three [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 Four [Member]
Issue Date		Jun. 5, 2017
Due Date		Mar. 2, 2018
Principal amount		$ 125,000
Unamortized Debt Discount		(70,833)
Carrying Value		54,167
Accrued Interest		$ 3,205
Noteholder 4 Five [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 Six [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 5 [Member]
Issue Date	Jul. 2, 2018
Due Date	Oct. 1, 2018
Principal amount	$ 220,000
Unamortized Debt Discount	(220)
Carrying Value	219,780
Accrued Interest
Noteholder 6 [Member]
Issue Date	Jul. 2, 2018
Due Date	Oct. 1, 2018
Principal amount	$ 220,000
Unamortized Debt Discount	(220)
Carrying Value	219,780
Accrued Interest
Noteholder 7 [Member]
Issue Date	Aug. 1, 2018
Due Date	Oct. 1, 2018
Principal amount	$ 330,000
Unamortized Debt Discount	(492)
Carrying Value	329,508
Accrued Interest	$ 4,412
Noteholder 4 Four [Member]
Issue Date	Aug. 14, 2018
Due Date	Aug. 14, 2019
Principal amount	$ 167,100
Unamortized Debt Discount	(13,591)
Carrying Value	153,509
Accrued Interest
Noteholder 8 [Member]
Issue Date	Aug. 29, 2018
Due Date	Feb. 28, 2019
Principal amount	$ 222,222
Unamortized Debt Discount	(78,670)
Carrying Value	143,552
Accrued Interest	$ 1,005
Noteholder 9 [Member]
Issue Date	Sep. 6, 2018
Due Date	Sep. 6, 2019
Principal amount	$ 125,000
Unamortized Debt Discount	(89,921)
Carrying Value	35,079
Accrued Interest	$ 856
Noteholder 10 [Member]
Issue Date	Sep. 17, 2018
Due Date	Sep. 17, 2019
Principal amount	$ 62,500
Unamortized Debt Discount	(57,381)
Carrying Value	5,119
Accrued Interest	$ 240
Noteholder 6 One [Member]
Issue Date	Sep. 17, 2018
Due Date	Mar. 11, 2019
Noteholder 6 One [Member]
Principal amount	$ 585,000
Unamortized Debt Discount	(513,062)
Carrying Value	71,938
Accrued Interest

CONVERTIBLE NOTES PAYABLE (De_2

CONVERTIBLE NOTES PAYABLE (Details 1)	12 Months Ended
	Sep. 30, 2018
Expected term of options granted	2 years
Expected volatility	223.00%
Risk-free interest rate	2.49%
Expected dividend yield	0.00%
Minimum [Member]
Expected volatility	211.00%
Risk-free interest rate	2.09%
Maximum [Member]
Expected volatility	223.00%
Risk-free interest rate	2.25%

CONVERTIBLE NOTES PAYABLE (De_3

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)	Sep. 06, 2018	Aug. 02, 2018	Jul. 02, 2018	Aug. 14, 2017	Jul. 14, 2017	Mar. 02, 2017	Feb. 05, 2017	Sep. 17, 2018	Aug. 29, 2018	Jan. 29, 2018	Apr. 25, 2017	Sep. 19, 2016	Aug. 26, 2016	May 23, 2016	May 19, 2016	May 17, 2016	Mar. 21, 2016	Sep. 30, 2018	Sep. 30, 2017
Convertible promissory note principal amount																		$ 1,931,822	$ 1,421,400
Common stock, par value																		$ 0.0001	$ 0.0001
Proceeds from issuance of convertible debt																		$ 6,136,120
Common Stock, value																		$ 2,326	$ 1,073
Common Stock, per share																		$ 0.0001	$ 0.0001
Debt discount																		$ 753,557	$ 208,680
Amortized debt discount																		$ 4,359,074	$ 856,907
Convertible debentures [Member]
Maturity date, description																		January 29, 2021 to March 8, 2021
Noteholder 3 Three [Member] | Transaction 2 [Member]
Convertible promissory note principal amount																	$ 27,500
Discount on convertible promissory note																	2,500
Cash proceeds from convertible promissory note																	$ 25,000
Annual interest rate																	10.00%
Maturity date of note																	Mar. 21, 2017
Description of conversion of note payable																	The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 50% of the lowest trade price of the Company's common stock for the twenty-five prior trading days including the date of conversion.
Noteholder 2 Two [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued																			33,344
Noteholder 2 Two [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued																			3,334,387
Description for prepayment of note																			The Company may prepay the note during the first 90 days it is outstanding for a sum of 115% of the unpaid principal and accrued interest outstanding and within the next 90 days at a rate of 130% of the unpaid principal and accrued interest outstanding.
Noteholder 11 [Member]
Convertible promissory note principal amount																		$ 5,197,000	$ 0
Accrued interest on note																		234,626	0
Debt discount																		2,156,261
Amortized debt discount																		1,226,994
Noteholder 11 [Member] | February 5, 2017 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued											52,632
Noteholder 11 [Member] | February 5, 2017 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued											5,263,230
Noteholder 11 [Member] | Convertible debentures One [Member]
Warrants issued										4,616,545
Debt issuance costs										$ 6,583,000
Debt discount										$ 4,465,131
Noteholder 11 [Member] | SeparateDebentures [Member]
Conversion price										$ 0.60
Warrant exercise price										$ 0.80
Warrants issued										152,500
Proceeds from issuance of convertible debt										$ 610,000
Noteholder 11 [Member] | Convertible debentures [Member]
Debt conversion converted instrument shares issued										10,971,667
Outstanding principal amount										$ 6,583,000
Interest rate										6.00%
Common stock, par value										$ 0.60
Warrant exercise price										$ 0.60
Warrant period										2 years
Warrants issued										597,300
Convertible debt, issuance cost										$ 702,963
Common Stock, value										1,414,907
Proceeds from purchase of common stock										1,265,385
Debt issuance costs										3,383,255
Detachable warrants issued, valued										$ 3,351,160
Common Stock, per share										$ 0.60
Noteholder 11 [Member] | Convertible Promissory Note [Member] | Unrelated Party [Member]
Convertible promissory note principal amount							$ 50,000
Annual interest rate							8.00%
Maturity date of note							Aug. 23, 2017
Description of conversion of note payable							The Note is convertible into the Company's common stock commencing 180 days from the date of the note at a conversion price equal to 72% of the lowest trade price of the Company's common stock for the ten prior trading days including the date of conversion.
Noteholder 11 [Member] | Unsecured Convertible Debentures [Member]
Conversion price										$ 0.60
Interest rate										8.00%
Number of units issued										5,973
Principal face value										$ 1,000
Number of warrants										250
Proceeds from issuance of unsecured convertible debt										$ 5,973,000
Warrant exercise price										$ 0.80
Warrant period										24 months
Maturity date, description										The convertible debentures have a maturity date of 36 months from issuance.
Simple interest rate										8.00%
Noteholder 4 [Member] | August 14, 2017 [Member]
Convertible promissory note principal amount																		167,100	275,000
Accrued interest on note																		2,839	2,833
Noteholder 4 [Member] | July 14, 2017 [Member]
Convertible promissory note principal amount																		0	275,000
Accrued interest on note																		0	4,701
Noteholder 4 Four [Member]
Convertible promissory note principal amount				$ 275,600	$ 275,600
Outstanding principal and interest in exchange common shares				251,028	580,327
Discount on convertible promissory note				$ 15,600	$ 15,600
Cash proceeds from convertible promissory note				$ 250,000	$ 250,000
Annual interest rate				8.00%	8.00%
Maturity date of note				Aug. 14, 2018	Jul. 14, 2018
Description of conversion of note payable				The Note is convertible into the Company’s common stock commencing 180 days from the date of issuance at a conversion price equal to 75% of the lowest trade price of the Company’s common stock for the fifteen prior trading days including the date of conversion.	The Note, together with accrued interest at the annual rate of 8%, is due on July 14, 2018. The Note is convertible into the Company’s common stock commencing 180 days from the date of issuance at a conversion price equal to 75% of the lowest trade price of the Company’s common stock for the fifteen prior trading days including the date of conversion.
Outstanding principal amount				$ 108,400
Amount paid to third party				10,000	$ 10,000
Noteholder 4 Four [Member] | Transaction 2 [Member]
Convertible promissory note principal amount						$ 125,000
Outstanding principal and interest in exchange common shares						369,791
Discount on convertible promissory note						$ 0
Cash proceeds from convertible promissory note						$ 125,000
Annual interest rate						8.00%
Maturity date of note						Mar. 2, 2018
Description of conversion of note payable						The Note is convertible into the Company's common stock 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 4 Four [Member] | Transaction1 [Member]
Convertible promissory note principal amount						$ 125,000
Discount on convertible promissory note						0
Cash proceeds from convertible promissory note						$ 125,000
Annual interest rate						8.00%
Maturity date of note						Mar. 2, 2018
Description of conversion of note payable						The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 65% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Convertible promissory note [Member] | Noteholder 4 [Member] | March 2, 2017 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount																		0	125,000
Accrued interest on note																		0	3,205
Convertible promissory note [Member] | Noteholder 4 [Member] | March 2, 2017 [Member] | Transaction1 [Member]
Convertible promissory note principal amount																		$ 0	69,000
Outstanding principal and interest in exchange common shares																		238,726
Accrued interest on note																		$ 0	7,187
Outstanding principal amount																		69,000
Debt conversion amount converted																		$ 56,000
Convertible promissory note [Member] | Noteholder 4 [Member] | March 2, 2017 [Member] | Transaction1 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued																		111,538
Convertible promissory note [Member] | Noteholder 4 [Member] | March 2, 2017 [Member] | Transaction1 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued																		11,153,800
Convertible promissory note [Member] | Noteholder 3 Three [Member] | September 19, 2016 [Member]
Convertible promissory note principal amount																		$ 0	0
Accrued interest on note																		0	$ 0
Convertible promissory note [Member] | Noteholder 3 Three [Member] | September 19, 2016 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued																			182,553
Convertible promissory note [Member] | Noteholder 3 Three [Member] | September 19, 2016 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued																			18,255,293
Description for prepayment of note																			The Company may prepay the note during the first 180 days it is outstanding at a rate of 115% of the outstanding principal amount during the first 90 days from issuance and 135% of the principal amount during the next 90 days.
Convertible promissory note [Member] | Noteholder 3 Three [Member] | May 19, 2016 [Member]
Convertible promissory note principal amount																		0	$ 0
Accrued interest on note																		0	$ 0
Convertible promissory note [Member] | Noteholder 3 Three [Member] | May 19, 2016 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued																			127,357
Convertible promissory note [Member] | Noteholder 3 Three [Member] | May 19, 2016 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued																			12,735,692
Description for prepayment of note																			The Company may prepay the note during the first 180 days it is outstanding at a rate of 115% of the outstanding principal amount during the first 90 days from issuance and 135% of the principal amount during the next 90 days. The note may not be prepaid without the consent of the noteholder after 180 days.
Convertible promissory note [Member] | Noteholder 3 Three [Member] | March 21, 2016 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount																		0	$ 0
Accrued interest on note																		0	$ 0
Convertible promissory note [Member] | Noteholder 3 Three [Member] | March 21, 2016 [Member] | Transaction 2 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued																			98,856
Convertible promissory note [Member] | Noteholder 3 Three [Member] | March 21, 2016 [Member] | Transaction 2 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued																			9,885,621
Description for prepayment of note																			The Company may prepay the note during the first 180 days it is outstanding at a graduated scale of 100% of the principal amount if repaid within 30 days from issuance; 110% of the principal during the next 30 days; 120% of the principal during the next 30 days; 130% of the principal during the next 30 days; 140% of the principal during the next 30 days and 150% of the principal during the next 30 days. The note may not be prepaid after 180 days without the expressed written consent of the noteholder
Noteholder 3 Three [Member]
Convertible promissory note principal amount												$ 76,650			$ 76,650
Discount on convertible promissory note												6,650			6,650
Cash proceeds from convertible promissory note												$ 63,000			$ 70,000
Annual interest rate												8.00%			8.00%
Maturity date of note												May 19, 2017			May 19, 2017
Description of conversion of note payable												The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.			The Note is convertible into the Company's common stock commencing from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Amount paid to third party												$ 7,000
Noteholder 2 Two [Member]
Convertible promissory note principal amount														$ 45,000				0	$ 0
Cash proceeds from convertible promissory note														$ 45,000
Annual interest rate														8.00%
Maturity date of note														May 23, 2017
Accrued interest on note																		0	0
Description of conversion of note payable														The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 72% of the lowest trade price of the Company's common stock for the ten prior trading days including the date of conversion.
Noteholder 1 [Member]
Convertible promissory note principal amount				275,600	275,600
Discount on convertible promissory note				15,600	15,600
Cash proceeds from convertible promissory note				$ 250,000	$ 250,000
Annual interest rate				8.00%	8.00%
Maturity date of note				Aug. 14, 2018	Jul. 14, 2018
Description of conversion of note payable				The Note is convertible into the Company’s common stock commencing 180 days from the date of issuance at a conversion price equal to 75% of the lowest trade price of the Company’s common stock for the fifteen prior trading days including the date of conversion.</font></p>	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.</font></p>
Amount paid to third party				$ 10,000	$ 10,000
Noteholder 1 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount						$ 125,000							$ 76,650			$ 76,650
Discount on convertible promissory note													6,650			6,650
Cash proceeds from convertible promissory note						$ 125,000							$ 70,000			$ 70,000
Annual interest rate						8.00%							8.00%			8.00%
Maturity date of note						Mar. 2, 2018							Aug. 26, 2017			May 18, 2017
Description of conversion of note payable						The Note is convertible into the Company's common stock upon funding at a conversion price equal to 65% of the lowest trade price of the Company's common stock for the fifteen prior trading days including the date of conversion.							The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.			The Note, together with accrued interest at the annual rate of 8%, is due on May 18, 2017. The Note was convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Noteholder 1 [Member] | Transaction1 [Member]
Convertible promissory note principal amount						$ 125,000										$ 76,650
Discount on convertible promissory note																6,650
Cash proceeds from convertible promissory note						$ 125,000										$ 70,000
Annual interest rate						8.00%										8.00%
Maturity date of note						Mar. 2, 2018										May 18, 2017
Description of conversion of note payable						The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 65% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.										The Note was convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Noteholder 1 [Member] | August 14, 2017 [Member]
Convertible promissory note principal amount																		0	275,000
Accrued interest on note																		0	2,833
Noteholder 1 [Member] | July 14, 2017 [Member]
Convertible promissory note principal amount																		$ 0	275,000
Outstanding principal and interest in exchange common shares																		679,812
Accrued interest on note																		$ 0	4,701
Noteholder 1 [Member] | March 2, 2017 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount																		0	0
Accrued interest on note																		0	0
Noteholder 1 [Member] | March 2, 2017 [Member] | Transaction1 [Member]
Convertible promissory note principal amount																		$ 0	125,000
Outstanding principal and interest in exchange common shares																		313,019
Accrued interest on note																		$ 0	$ 7,397
Noteholder 1 [Member] | March 2, 2017 [Member] | Transaction1 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued																			194,795
Noteholder 1 [Member] | August 26, 2016 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount																		0	$ 0
Accrued interest on note																		0	$ 0
Noteholder 1 [Member] | August 26, 2016 [Member] | Transaction 2 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued																			111,033
Noteholder 1 [Member] | August 26, 2016 [Member] | Transaction 2 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued																			11,103,272
Noteholder 1 [Member] | August 26, 2016 [Member] | Transaction1 [Member]
Convertible promissory note principal amount																		0	$ 0
Accrued interest on note																		0	$ 0
Noteholder 1 [Member] | August 26, 2016 [Member] | Transaction1 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued																			100,874
Noteholder 1 [Member] | August 26, 2016 [Member] | Transaction1 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued																			10,087,373
Noteholder 1 [Member] | Transaction1 [Member]
Convertible promissory note principal amount													$ 76,650
Discount on convertible promissory note													6,650
Cash proceeds from convertible promissory note													$ 70,000
Annual interest rate													8.00%
Maturity date of note													Aug. 26, 2017
Description of conversion of note payable													The Note is convertible into the Company's common stock commencing 180 days from the date of issuance at a conversion price equal to 55% of the lowest trade price of the Company's common stock for the twenty prior trading days including the date of conversion.
Noteholder 1 [Member] | May 17, 2016 [Member] | Transaction 2 [Member]
Convertible promissory note principal amount																		0	$ 0
Accrued interest on note																		0	$ 0
Noteholder 1 [Member] | May 17, 2016 [Member] | Transaction 2 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued																			71,649
Noteholder 1 [Member] | May 17, 2016 [Member] | Transaction 2 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued																			7,164,852
Noteholder 1 [Member] | May 17, 2016 [Member] | Transaction1 [Member]
Convertible promissory note principal amount																		0	$ 0
Accrued interest on note																		0	$ 0
Noteholder 1 [Member] | May 17, 2016 [Member] | Transaction1 [Member] | Post-Split [Member]
Debt conversion converted instrument shares issued																			111,573
Noteholder 1 [Member] | May 17, 2016 [Member] | Transaction1 [Member] | Pre-Split [Member]
Debt conversion converted instrument shares issued																			11,157,314
Noteholder 5 [Member]
Cash proceeds from convertible promissory note			$ 183,000
Noteholder 5 [Member] | Transaction1 [Member]
Convertible promissory note principal amount			220,000
Original issue discount			$ 20,000
Conversion price			$ 0.60
Annual interest rate			8.00%
Maturity date of note			Oct. 1, 2018
Amount paid to third party			$ 17,000
Noteholder 5 [Member] | On July 2, 2018 [Member] | Transaction1 [Member]
Convertible promissory note principal amount																		220,000	$ 0
Accrued interest on note																		4,340	0
Noteholder 6 [Member]
Convertible promissory note principal amount																		585,000
Cash proceeds from convertible promissory note			200,000
Accrued interest on note																		0
Noteholder 6 [Member] | Exchange Agreement [Member] | Unrelated Party [Member]
Convertible promissory note principal amount								$ 585,000
Original issue discount								$ 35,348
Annual interest rate								0.00%
Description of conversion of note payable								The new convertible note payable carries an interest rate of 0% per annum is convertible into common stock of the Company at the option of the noteholder immediately at 80% of the lowest volume weighted average price of the Company’s common stock in the preceding 20 trading days.
Outstanding principal amount								$ 549,652
Noteholder 6 [Member] | Transaction1 [Member]
Convertible promissory note principal amount			220,000
Original issue discount			$ 20,000
Conversion price			$ 0.60
Annual interest rate			8.00%
Maturity date of note			Oct. 1, 2018
Noteholder 6 [Member] | On July 2, 2018 [Member]
Convertible promissory note principal amount																		220,000	0
Accrued interest on note																		4,340	0
Noteholder 7 [Member]
Convertible promissory note principal amount																		330,000	0
Accrued interest on note																		0	0
Noteholder 7 [Member] | Convertible Promissory Note [Member] | Unrelated Party [Member]
Convertible promissory note principal amount		$ 330,000
Original issue discount		30,000
Cash proceeds from convertible promissory note		$ 300,000
Conversion price		$ 0.60
Annual interest rate		8.00%
Maturity date of note		Oct. 1, 2018
Noteholder 8 [Member]
Convertible promissory note principal amount																		222,222	0
Accrued interest on note																		1,005	0
Noteholder 8 [Member] | Convertible Promissory Note [Member] | Unrelated Party [Member]
Convertible promissory note principal amount									$ 222,222
Original issue discount									22,222
Cash proceeds from convertible promissory note									$ 194,500
Conversion price									$ 0.70
Annual interest rate									5.00%
Maturity date of note									Feb. 28, 2019
Amount paid to third party									$ 5,500
Noteholder 9 [Member]
Convertible promissory note principal amount																		125,000	0
Accrued interest on note																		856	0
Noteholder 9 [Member] | Convertible Promissory Note [Member] | Unrelated Party [Member]
Convertible promissory note principal amount	$ 125,000
Original issue discount	15,000
Cash proceeds from convertible promissory note	$ 110,000
Conversion price	$ 0.50
Annual interest rate	10.00%
Maturity date of note	Sep. 6, 2019
Noteholder 10 [Member]
Convertible promissory note principal amount																		62,500
Accrued interest on note																		$ 240	$ 0
Noteholder 10 [Member] | Convertible Promissory Note [Member] | Unrelated Party [Member]
Convertible promissory note principal amount	$ 62,500
Original issue discount	6,250
Cash proceeds from convertible promissory note	$ 56,250
Conversion price	$ 0.50
Annual interest rate	10.00%
Maturity date of note	Sep. 6, 2019

DERIVATIVE LIABILITY (Details)

DERIVATIVE LIABILITY (Details)	12 Months Ended
	Sep. 30, 2018USD ($)
Beginning Balance	$ 1,181,278
Ending Balance	294,637
Derivative Liability [Member]
Beginning Balance	294,637
Initial measurement of derivative liabilities	6,549,289
Change in fair market value	(3,320,536)
Write off due to conversion	(2,342,112)
Ending Balance	$ 1,181,278

DERIVATIVE LIABILITY (Details 1

DERIVATIVE LIABILITY (Details 1) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Total derivative expense (loss)	$ 2,555,350	$ (285,887)
Derivative Liability [Member]
Day one loss due to derivatives on convertible debt	(765,114)	(481,794)
Change in fair value of derivatives	3,320,464	195,907
Total derivative expense (loss)	$ 2,555,350	$ (285,887)

DERIVATIVE LIABILITY (Details N

DERIVATIVE LIABILITY (Details Narrative) - USD ($)	Aug. 14, 2017	Jul. 14, 2017	Apr. 16, 2018	Sep. 30, 2018	Sep. 30, 2017
Derivative liability				$ 294,637	$ 1,181,278
Gain (loss) on change in fair market value of derivative liabilities				(2,555,350)	285,887
Reclassification of derivative liability to additional paid in capital				$ 2,342,112	1,597,086
Dividend yield				0.00%
Expected volatility rate				223.00%
Risk-free interest rate				2.49%
Expected life				2 years
Convertible promissory note principal amount				$ 1,931,822	1,421,400
Minimum [Member]
Expected volatility rate				211.00%
Risk-free interest rate				2.09%
Maximum [Member]
Expected volatility rate				223.00%
Risk-free interest rate				2.25%
Convertible Notes Payable Seven [Member]
Aggregate fair value				$ 1,181,278
Change in fair value of derivatives				$ 3,452,233
Expected volatility rate				281.00%
Change in fair value due to warrant exercise				$ 12,251
Convertible Notes Payable Seven [Member] | Minimum [Member]
Expected volatility rate				119.00%
Expected life				1 year 4 months 2 days
Warrant exercise price				$ 0.60
Convertible Notes Payable Seven [Member] | Maximum [Member]
Expected volatility rate				122.00%
Expected life				1 year 5 months 9 days
Warrant exercise price				$ 0.80
Convertible debentures [Member]
Aggregate fair value				$ 4,616,545
Debt discount				4,465,131
Fair value at initial measurement of derivative liability				151,414
Convertible debt				$ 6,583,000
Maturity date, description				January 29, 2021 to March 8, 2021
Warrant issued to purchase of common stock				2,243,050
Convertible Notes Payable Six [Member]
Convertible promissory note principal amount		$ 275,600		$ 275,600
Maturity date		Jul. 14, 2018
Interest rate		8.00%
Aggregate fair value		$ 404,548		0
Debt discount		250,000
Fair value at initial measurement of derivative liability		$ 154,548
Description of conversion rate		conversion rate equal to a 25% discount from the lowest trading price in the fifteen trading days prior to conversion.
Derivative liability due to conversion				$ 404,548
Expected volatility rate				129.00%
Risk-free interest rate				1.86%
Expected life				3 months 11 days
Convertible Notes Payable Five [Member]
Gain (loss) on change in fair market value of derivative liabilities				$ 173
Convertible promissory note principal amount			$ 85,000
Interest rate			6.00%
Aggregate fair value			$ 29,044	$ 29,217
Debt discount			$ 29,044
Description of conversion rate			conversion rate equal to a 20% discount from the lowest trading price in the five trading days prior to conversion.
Expected volatility rate				128.00%
Risk-free interest rate				2.55%
Expected life				2 years 3 months 19 days
Convertible promissory note principal amount			$ 340,000
Convertible Notes Payable Four [Member]
Convertible promissory note principal amount	$ 275,600			$ 275,600
Maturity date	Aug. 14, 2018
Interest rate	8.00%
Aggregate fair value	$ 329,356			0
Debt discount	260,000
Fair value at initial measurement of derivative liability	$ 69,356
Change in fair value of derivatives				177,523
Description of conversion rate	conversion rate equal to a 25% discount from the lowest trading price in the fifteen trading days prior to conversion.
Derivative liability due to conversion				$ 446,879
Expected volatility rate				129.00%
Risk-free interest rate				1.88%
Expected life				3 months 15 days
Convertible Notes Payable Three [Member]
Convertible promissory note principal amount	$ 275,600			$ 275,600
Maturity date	Aug. 14, 2018
Interest rate	8.00%
Aggregate fair value	$ 330,278			0
Debt discount	260,000
Fair value at initial measurement of derivative liability	$ 70,278
Change in fair value of derivatives				13,917
Description of conversion rate	Conversion rate equal to a 25% discount from the lowest trading price in the fifteen trading days prior to conversion.
Derivative liability due to conversion				$ 316,361
Expected volatility rate				128.00%
Risk-free interest rate				1.81%
Expected life				6 months
Convertible Notes Payable Two [Member]
Gain (loss) on change in fair market value of derivative liabilities				$ 0
Convertible promissory note principal amount		$ 275,600		$ 275,600
Maturity date		Jul. 14, 2018		Sep. 30, 2018
Interest rate		8.00%
Aggregate fair value		$ 419,796		$ 0
Debt discount		260,000
Fair value at initial measurement of derivative liability		$ 159,796
Change in fair value of derivatives				8,276
Description of conversion rate		Conversion rate equal to a 25% discount from the lowest trading price in the fifteen trading days prior to conversion.
Derivative liability due to conversion				$ 411,520
Expected volatility rate				128.00%
Risk-free interest rate				185.00%
Expected life				26 days
Convertible Notes Payable One [Member]
Convertible promissory note principal amount				$ 275,600
Aggregate fair value				0
Fair value at initial measurement of derivative liability				0
Change in fair value of derivatives				$ 355,574
Expected volatility rate				128.00%
Risk-free interest rate				1.84%
Expected life				2 months 19 days
Convertible Notes Payable [Member]
Derivative liability				$ 1,181,278	294,637
Gain (loss) on change in fair market value of derivative liabilities					$ 285,887
Convertible promissory note principal amount		$ 275,600
Maturity date		Jul. 14, 2018
Interest rate		8.00%
Aggregate fair value		$ 419,722
Debt discount		260,000
Fair value at initial measurement of derivative liability		$ 159,722
Description of conversion rate		Conversion rate equal to a 25% discount from the lowest trading price in the fifteen trading days prior to conversion.

INCOME TAXES (Details)

INCOME TAXES (Details)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Income Taxes Details
Income tax provision at the federal statutory rate	35.00%	35.00%
Effect on operating losses	(35.00%)	(35.00%)

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	Sep. 30, 2018	Sep. 30, 2017
Income Taxes Details 1
Net operating loss carry forward	$ 4,071,932	$ 1,076,144
Valuation allowance	(4,071,932)	(1,076,144)
Net deferred tax asset

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Income Taxes Details 2
Computed federal income tax expense at statutory rate is as follows	$ (4,071,932)	$ (1,256,517)
Depreciation and amortization	253,703	99,748
Deferred revenue	127,124	14,280
Common stock issued for services	136,671	225,598
Common stock issued under employee incentive plan	251,791	58,102
Stock option expense	595,304	41,502
Amortization of debt discounts	1,519,967	299,917
Default penalties on convertible notes payable
Change in derivative liability	254,788	100,060
Change in valuation allowance	932,585	417,310
Income tax expense

INDUSTRY SEGMENTS (Details)

INDUSTRY SEGMENTS (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Revenue	$ 218,160	$ 3,365,525	$ 3,021,030
Segment income (loss) from operations		(8,176,424)	(2,070,842)
Depreciation and amortization		202,873	181,139
Corporate [Member]
Revenue
Segment income (loss) from operations		(3,802,702)	(1,027,737)
Total assets		(16,650)	26,842
Capital expenditures
Depreciation and amortization
Consulting Services [Member]
Revenue		176,832	324,803
Segment income (loss) from operations		(1,835,901)	(344,833)
Total assets		1,534,823	1,534,823
Capital expenditures			(1,038)
Depreciation and amortization			23,895
Testing Services [Member]
Revenue		3,188,693	2,696,227
Segment income (loss) from operations		(2,537,821)	(698,271)
Total assets		12,836,787	4,456,269
Capital expenditures		(4,246,770)	(252,008)
Depreciation and amortization		724,865	261,097
Total Consolidated [Member]
Revenue		3,365,525	3,021,030
Segment income (loss) from operations		(8,176,424)	(2,070,842)
Total assets		14,354,960	6,017,934
Capital expenditures		(4,246,770)	(253,046)
Depreciation and amortization		$ 724,865	$ 284,993

COMMETTMENTS AND CONTINGECIES_2

COMMETTMENTS AND CONTINGECIES (Details Narrative) - USD ($)	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Commettments And Contingecies Details Narrative Abstract
Purchase of software licence	$ 200,000
Impairment loss	$ (1,367,813)	$ (200,000)

REVENUE CONCENTRATION (Details

REVENUE CONCENTRATION (Details Narrative) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Revenue	$ 218,160	$ 3,365,525	$ 3,021,030
No Customer [Member]
Concentration risk, percentage of revenue		10.00%	10.00%

COMMITTMENTS AND CONTINGENCIES

COMMITTMENTS AND CONTINGENCIES (Details)	Sep. 30, 2018USD ($)
Committments And Contingencies
2019	$ 955,679
2020	974,675
2021	730,840
2022	567,380
2023	315,629
Total	$ 3,544,213

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - $ / shares	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Number of Options
Number of options outstanding, beginning	655,000	315,000
Number of Options, Granted	4,073,000	380,000
Number of Options, Exercised
Number of Options, Forfeited	(90,000)	(40,000)
Number of Options, Expired
Number of options outstanding, ending	4,638,050	655,000
Weighted Average Exercise Price
Weighted average exercise price outstanding, beginning	$ 0.902	$ 0.449
Weighted Average Exercise Price, Granted	0.767	1.295
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Forfeited	0.878	1.075
Weighted Average Exercise Price, Expired
Weighted average exercise price outstanding, ending	$ 0.784	$ 0.902

STOCK OPTIONS AND WARRANTS (D_2

STOCK OPTIONS AND WARRANTS (Details 1) - $ / shares	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Outstanding Number of Option Shares	4,638,050	655,000	315,000
Outstanding Weighted Average Exercise Price	$ 0.784	$ 0.902	$ 0.449
Weighted Average Remaining Life (Years)		4 years 3 months 29 days
Exercisable Number of Option Shares	3,866,800	155,000
Exercisable Weighted Average Exercise Price	$ 0.763	$ 0.465
0.400 [Member]
Outstanding Number of Option Shares	110,000	150,000
Outstanding Weighted Average Exercise Price	$ 0.400	$ 0.400
Weighted Average Remaining Life (Years)	2 years 10 months 17 days	3 years 10 months 17 days
Exercisable Number of Option Shares	110,000	75,000
Exercisable Weighted Average Exercise Price	$ 0.4	$ 0.400
0.500 [Member]
Outstanding Number of Option Shares	165,000	155,000
Outstanding Weighted Average Exercise Price	$ 0.500	$ 0.500
Weighted Average Remaining Life (Years)	2 years 11 months 12 days	3 years 10 months 17 days
Exercisable Number of Option Shares	162,500	77,500
Exercisable Weighted Average Exercise Price	$ 0.5	$ 0.500
1.260 [Member]
Outstanding Number of Option Shares	220,000	270,000
Outstanding Weighted Average Exercise Price	$ 1.260	$ 1.260
Weighted Average Remaining Life (Years)	3 years 9 months	4 years 9 months
Exercisable Number of Option Shares	110,000
Exercisable Weighted Average Exercise Price	$ 1.26	$ 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)	3 years 9 months	4 years 9 months
Exercisable Number of Option Shares	30,000
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 15 days	4 years 18 days
Exercisable Number of Option Shares	7,500	2,500
Exercisable Weighted Average Exercise Price	$ 1.3	$ 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)	3 years 10 months 3 days	4 years 10 months 3 days
Exercisable Number of Option Shares	5,000
Exercisable Weighted Average Exercise Price	$ 1.666	$ 1.666
0.600 [Member]
Outstanding Number of Option Shares	597,300
Outstanding Weighted Average Exercise Price	$ 0.600
Weighted Average Remaining Life (Years)	1 year 3 months 29 days
Exercisable Number of Option Shares	597,300
Exercisable Weighted Average Exercise Price	$ 0.6
0.650 [Member]
Outstanding Number of Option Shares	145,000
Outstanding Weighted Average Exercise Price	$ 0.650
Weighted Average Remaining Life (Years)	4 years 26 days
Exercisable Number of Option Shares	36,250
Exercisable Weighted Average Exercise Price	$ 0.65
0.800 [Member]
Outstanding Number of Option Shares	3,195,750
Outstanding Weighted Average Exercise Price	$ 0.800
Weighted Average Remaining Life (Years)	2 years 8 months 26 days
Exercisable Number of Option Shares	2,808,250
Exercisable Weighted Average Exercise Price	$ 0.8
0.850 [Member]
Outstanding Number of Option Shares	100,000
Outstanding Weighted Average Exercise Price	$ 0.850
Weighted Average Remaining Life (Years)	4 years 6 months 18 days
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 0.85
1.050 [Member]
Outstanding Number of Option Shares	25,000
Outstanding Weighted Average Exercise Price	$ 1.050
Weighted Average Remaining Life (Years)	5 years 15 days
Exercisable Number of Option Shares
Exercisable Weighted Average Exercise Price	$ 1.05

STOCK OPTIONS AND WARRANTS (D_3

STOCK OPTIONS AND WARRANTS (Details 2)	12 Months Ended
	Sep. 30, 2018
Stock Options And Warrants Details 2Abstract
Expected term of options granted	2 years
Expected volatility	223.00%
Risk-free interest rate	2.49%
Expected dividend yield	0.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)

Aug. 08, 2019USD ($)

Apr. 04, 2019shares

Feb. 08, 2019USD ($)

Feb. 04, 2019USD ($)

Jan. 14, 2019USD ($)

Oct. 02, 2018USD ($)$ / sharesshares

Jun. 16, 2019USD ($)$ / sharesshares

Apr. 24, 2019USD ($)Number

Dec. 28, 2018USD ($)

Nov. 15, 2018USD ($)

Oct. 17, 2018USD ($)$ / sharesshares

Sep. 30, 2018USD ($)$ / sharesshares

Sep. 30, 2017USD ($)shares

Aug. 29, 2019USD ($)shares

Aug. 04, 2019USD ($)

Proceeds from issuance of common stock

$ 2,041,501

$ 112,000

Amount of debt converted

52,343

15,964

Common stock shares issued for services, value

278,788

537,515

Convertible note payable

1,678,265

1,212,720

Original issue discount

753,557

208,680

Proceeds from issuance of convertible debt

$ 6,136,120

Convertible Notes Payable [Member]

Shares issued upon settlement/conversion of debt | shares

4,918,580

1,142,892

Amount of debt converted

$ 2,805,008

$ 765,050

Subsequent Event [Member]

Shares issued to settle debt issue costs | shares

20,000

Common stock shares issued for services, shares | shares

1,038,017

Common stock shares issued for services, value

$ 356,960

Subsequent Event [Member] | Cash [Member]

Common stock shares issued for cash | shares

1,415,000

Proceeds from issuance of common stock

$ 586,000

Share issued, price per share | $ / shares

$ 0.40

Subsequent Event [Member] | Series D Preferred Stock [Member]

Shares issued upon conversion of convertible securities | shares

532,500

Preferred stock, shares converted | shares

213,000

Subsequent Event [Member] | Officers and directors [Member]

Share issued for vesting of restricted stock grants, shares | shares

62,500

Share issued for vesting of restricted stock grants, value

$ 24,225

Subsequent Event [Member] | Interest on notes payable [Member]

Shares issued upon settlement/conversion of debt | shares

10,163

Amount of debt converted

$ 2,988

Subsequent Event [Member] | Principal on notes payable [Member]

Shares issued upon settlement/conversion of debt | shares

779,808

Amount of debt converted

$ 317,100

Subsequent Event [Member] | Convertible debentures [Member]

Shares issued upon settlement/conversion of debt | shares

669,362

Amount of debt converted

$ 551,617

Subsequent Event [Member] | Accounts Payable [Member]

Shares issued upon settlement/conversion of debt | shares

31,579

Amount of debt converted

$ 15,000

Subsequent Event [Member] | Convertible Notes Payable - Exchanged Note [Member]

Convertible note payable

$ 580,536

Interest rate

10.00%

Maturity date of note

Feb. 8, 2020

Terms of conversion feature

Convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 30% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days

Subsequent Event [Member] | Convertible Notes Payable [Member]

Convertible note payable

$ 131,250

$ 105,000

$ 222,600

Original issue discount

12,600

Third party fees

6,250

5,000

10,000

Proceeds from issuance of convertible debt

$ 125,000

$ 100,000

$ 200,000

Interest rate

8.00%

8.00%

8.00%

Maturity date of note

Jan. 14, 2020

Dec. 28, 2019

Nov. 15, 2019

Terms of conversion feature

Convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days

Convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days

Convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days

Subsequent Event [Member] | Debenture Holders Offer [Member]

Description of opportunity to lower conversion price

the Company offered current Debenture Holders a one-time opportunity to lower the Conversion Price of the Debenture to US$0.40 per share (the “Amended Conversion Price”); provided, however, that Investor agrees to defer interest under the Debenture until the Maturity Date identified in the Debenture, and further agrees to have any and all accrued and unpaid interest automatically converted into Common Shares of the Company at the Amended Conversion Price on the Maturity Date

Conversion price | $ / shares

$ 0.60

Debentures outstanding

$ 5,183,000

Outstanding debentures accepted the offer

4,654,000

Outstanding debentures not accepted the offer

$ 529,000

Shares issuabe upon acceptance of offer | shares

3,878,333

Subsequent Event [Member] | Convertible Debenture Issuance [Member]

Number of units sold | shares

374

Description of units

Each unit consists of one convertible debenture with a principal face value of $1,000 and 1,000 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

Proceeds from issuance of convertible debt

$ 374,000

Interest rate

8.00%

Terms of conversion feature

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

Exercise price of warrants | $ / shares

$ 0.60

Maturity period

36 months

Common stock shares issuable upon exercise of warrants | shares

597,300

Common stock shares issuable upon exercise of warrants as a percentage of converted debentures

8.00%

Subsequent Event [Member] | Issuance 2 [Member] | Convertible Notes Payable [Member]

Convertible note payable

$ 33,092

$ 265,600

Original issue discount

16,500

Third party fees

1,576

10,000

Proceeds from issuance of convertible debt

$ 31,516

$ 240,000

Interest rate

8.00%

8.00%

Maturity date of note

Aug. 8, 2020

Feb. 4, 2020

Terms of conversion feature

Convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days

Convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days

Subsequent Event [Member] | Issuance 1 [Member] | Convertible Notes Payable [Member]

Convertible note payable

$ 33,092

$ 131,250

Third party fees

1,576

6,250

Proceeds from issuance of convertible debt

$ 31,516

$ 125,000

Interest rate

8.00%

8.00%

Maturity date of note

Aug. 8, 2020

Feb. 4, 2020

Terms of conversion feature

Convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days

Convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate equal to a 35% discount from the lowest trading price of the Company’s common stock in the preceding 15 trading days

Subsequent Event [Member] | Convertible Notes Payable with Warrants [Member]

Convertible note payable

$ 220,000

Original issue discount

20,000

Proceeds from issuance of convertible debt

$ 200,000

Interest rate

8.00%

Maturity date of note

Mar. 1, 2019

Terms of conversion feature

Convertible into common stock of the Company at the option of the noteholder six months after issuance at a rate of $0.50 per share

Warrants issuable upon exercise of debentures | shares

100,000

Exercise price of warrants | $ / shares

$ 0.60

Term of warrants

2 years

Subsequent Event [Member] | Equity Raise with Warrants [Member]

Capital raised with warrant in accordance with Regulation S under the United States Securities Act of 1933

$ 586,000

Number of units sold | shares

1,465,000

Description of units

each Unit consists of one share of EVIO common stock ("Stock") at a price of $0.40, and a share purchase warrant (each, a "Warrant") in the amount of one full Warrant per Unit. Each whole Warrant shall entitle the holder thereof to purchase one additional common share of the Offeror (each a "Warrant Share") at an exercise price of US $0.65 per Warrant Share for a period of 24 months after the closing of the Offering

Subsequent Event [Member] | FIRSTFIRE GLOBAL OPPORTUNITIES FUND, LLC [Member]

Promissory note

$ 220,000

Shares issuable upon settlement of debt | shares

1,000,000

Subsequent Event [Member] | Sweet Leaf Capital [Member] | Equipment Financing [Member]

Term of lease

30 months

Capital cost of equiment financed

$ 467,837

Initial payment to be made under agreement

67,459

Periodic payment of capital cost of equipment financed

$ 18,226

Number of payments | Number

30